Revenue Administration (Amendment) Act, 2022 (Act 1086) - Revision history

Oblitey: Oblitey moved page Revenue Administration (Amendment) Act, 2022 - Act 1086 to Revenue Administration (Amendment) Act, 2022 (Act 1086) without leaving a redirect

2026-03-07T13:36:34Z

Oblitey moved page Revenue Administration (Amendment) Act, 2022 - Act 1086 to Revenue Administration (Amendment) Act, 2022 (Act 1086) without leaving a redirect

← Older revision	Revision as of 15:36, 7 March 2026
(No difference)

Oblitey at 12:37, 25 May 2024

2024-05-25T12:37:03Z

← Older revision		Revision as of 14:37, 25 May 2024
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	===='''3. Third Schedule to Act 915 amended'''====		===='''3. Third Schedule to Act 915 amended'''====
	The principal enactment is amended in the Third Schedule by the deletion of the fifth row.		The principal enactment is amended in the Third Schedule by the deletion of the fifth row.

	~~==SCHEDULES==~~

	~~You can see all schedules to the Act at https://mofep.gov.gh/publications/budget-statements~~

Oblitey: /* ACT */

2024-05-25T12:36:47Z

ACT

← Older revision		Revision as of 14:36, 25 May 2024
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	===='''2. Second Schedule to Act 915 amended'''====		===='''2. Second Schedule to Act 915 amended'''====
	The ~~Ministries, Departments, and Agencies listed~~ in ~~the first column of~~ the Second Schedule ~~may retain and use an amount of Ten Billion, Six Hundred and Twenty-Seven Million, Six Hundred and Fifteen Thousand, Two Hundred and Sixty-Eight Ghana Cedis '''~~(~~GH¢10,627,615,268~~)~~''' indicated in the second column of the Second Schedule being a part of the total amount specified in section 1 during the financial year commencing on the 1st day of January~~, ~~2023 and ending on the 3pt day~~ of ~~December, 2023.~~		The principal enactment is amended in the Second Schedule by the substitution for paragraph (a), of

	~~===='''3. Payment of money on authorisation of Minister responsible for Finance'''====~~		:"(a) in relation to income tax
	~~The Controller and Accountant-General may, on~~ a ~~warrant issued on the authority~~ of the ~~Minister responsible for Finance~~, ~~pay out~~ of ~~the Consolidated Fund and other public funds during the financial year ending on the 31st day~~ of ~~December, 2023 any sum not exceeding~~ the ~~sum of Two Hundred and Twenty-Seven Billion~~, ~~Seven Hundred~~ and ~~Twenty-One Million,~~		::(i) a return of income filed under section 39A of the Income Tax Act, 2015 (Act 896);
	~~One Hundred and Eighty-Two Thousand~~, ~~Nine Hundred and Fifty-Eight Ghana Cedis~~ (~~GH¢227,721,182,958~~) ~~referred to in section 1~~.		::(ii) a return of income filed under section 124 of the Income Tax Act, 2015 (Act 896); and
			::(iii) a statement of tax withheld filed under section 117 of the Income Tax Act, 2015 (Act 896);".

	===='''4. ~~Repeal~~'''====		===='''3. Third Schedule to Act 915 amended'''====
	The ~~Appropriation (No. 2) Act, 2021 (Act 1074)~~ is ~~repealed.~~		The principal enactment is amended in the Third Schedule by the deletion of the fifth row.

	~~===='''5. Commencement'''====~~
	~~This Act shall come into force on~~ the ~~1st day~~ of ~~January, 2023~~.

	==SCHEDULES==		==SCHEDULES==

	You can see all schedules to the Act at https://mofep.gov.gh/publications/budget-statements		You can see all schedules to the Act at https://mofep.gov.gh/publications/budget-statements

Oblitey: /* ACT */

2024-05-25T12:32:45Z

ACT

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	'''"Access to physical network node'''		'''"Access to physical network node'''

	33A. (1) For the purposes of a tax law,		:33A.(1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey: /* ACT */

2024-05-25T12:32:22Z

ACT

← Older revision		Revision as of 14:32, 25 May 2024
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	'''"Access to physical network node'''		'''"Access to physical network node'''

	33A. (1) For the purposes of a tax law,		33A. (1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey: /* ACT */

2024-05-25T12:31:26Z

ACT

← Older revision		Revision as of 14:31, 25 May 2024
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	'''"Access to physical network node'''		'''"Access to physical network node'''

	33A. (1) For the purposes of a tax law,		33A. (1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey: /* ACT */

2024-05-25T12:30:51Z

ACT

← Older revision		Revision as of 14:30, 25 May 2024
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	'''"Access to physical network node'''		'''"Access to physical network node'''

	33A. (1) For the purposes of a tax law,		33A. (1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey: /* ACT */

2024-05-25T12:30:20Z

ACT

← Older revision		Revision as of 14:30, 25 May 2024
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	'''"Access to physical network node'''		'''"Access to physical network node'''

	33A. (1) For the purposes of a tax law,		33A. (1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey: /* 1. Section 33A inserted */

2024-05-25T12:29:26Z

1. Section 33A inserted

← Older revision		Revision as of 14:29, 25 May 2024
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	'''"Access to physical network node'''		'''"Access to physical network node'''
	:33A. (1) For the purposes of a tax law,		33A. (1) For the purposes of a tax law,
	:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and		:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

Oblitey at 12:28, 25 May 2024

2024-05-25T12:28:41Z

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	==ACT==		==ACT==

	===='''1. ~~Sum of money to be issued from the Consolidated Fund for 2023 financial year~~'''====		===='''1. Section 33A inserted'''====
	~~Pursuant to paragraph (a) of clause (2) of article 179 of the Constitution~~, ~~a sum of money not exceeding Two Hundred and Twenty-Seven Billion, Seven Hundred and Twenty-One Million, One Hundred and Eighty-Two Thousand, Nine Hundred and Fifty-Eight Ghana Cedis '''~~(~~GH¢227,721,182,958~~)~~''' shall be issued from~~ the ~~Consolidated Fund and other public funds during~~ the ~~financial year commencing on the 1st day of January~~, ~~2023 and ending on the 31st day~~ of ~~December, 2023 and shall be appropriated for the purposes specified in the First Schedule, which translates into the Third and Fourth Schedules representing Ministries,~~		The Revenue Administration Act, 2016 (Act 915) referred to in this Act as the "principal enactment" is amended by the insertion after section 33, of
	~~Departments and Agencies and Other Government Obligations with their programmes.~~

	===='''2. ~~Retained Internally Generated Funds~~'''====		'''"Access to physical network node'''
			:33A. (1) For the purposes of a tax law,
			:::(a) the Commissioner-General may establish a monitoring mechanism to verify the actual revenue that accrues to a taxpayer for the purpose of computing taxes due under this Act; and

			:::(b) a person shall provide the Commissioner-General or an authorised tax officer with physical access to the physical network node or infrastructure or system of that person at an equivalent point in the network or infrastructure or system where the system of the taxpayer is connected.

			::(2) A person who refuses to provide the Commissioner-General or a tax officer with physical access to the physical network node or infrastructure or system of that person as specified in paragraph (b) of subsection (I) is, in addition to the penalty provided in section 78, liable to pay to the Authority a penalty of five percent of the annual gross revenue of that person.

			::(3) This section has effect despite a provision in an enactment relating to confidentiality, privilege or the public interest with respect to the production of, or access to, a document.".

			===='''2. Second Schedule to Act 915 amended'''====
	The Ministries, Departments, and Agencies listed in the first column of the Second Schedule may retain and use an amount of Ten Billion, Six Hundred and Twenty-Seven Million, Six Hundred and Fifteen Thousand, Two Hundred and Sixty-Eight Ghana Cedis '''(GH¢10,627,615,268)''' indicated in the second column of the Second Schedule being a part of the total amount specified in section 1 during the financial year commencing on the 1st day of January, 2023 and ending on the 3pt day of December, 2023.		The Ministries, Departments, and Agencies listed in the first column of the Second Schedule may retain and use an amount of Ten Billion, Six Hundred and Twenty-Seven Million, Six Hundred and Fifteen Thousand, Two Hundred and Sixty-Eight Ghana Cedis '''(GH¢10,627,615,268)''' indicated in the second column of the Second Schedule being a part of the total amount specified in section 1 during the financial year commencing on the 1st day of January, 2023 and ending on the 3pt day of December, 2023.