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CASINO REVENUE TAX DECREE, 1973
(NRCD 200)
As amended
ARRANGEMENT OF SECTIONS
Section
PART I—IMPOSITION OF TAX,
RETURNS AND ADMINISTRATION
1. Imposition of casino revenue
tax.
2. Daily returns of gaming,
wagering and betting.
3. Monthly summary of gaming.
4. Records to be kept by
licensee, wagering and betting.
5. Returns, etc., to be deemed
to be furnished by due
authority.
6. Persons answerable for
fulfilling requirements and
liable for payment of tax.
PART II—ASSESSMENTS TO TAX AND
OBJECTIONS
7. Assessments, Notices of
Objection and Refusal.
PART III—OFFENCES AND PENALTIES
8. Acting in contravention of
this Decree; and failure to
comply with requirements.
PART IV—MISCELLANEOUS
9. Forms.
10. Regulations and exemption.
11. Interpretation.
12. Repeal.
SCHEDULE
Schedule—Tax Upon Casino Tables
IN pursuance of the National
Redemption Council
(Establishment) Proclamation,
1972, this Decree is hereby
made:
PART I—IMPOSITION OF TAX,
RETURNS AND ADMINISTRATION
Section 1—Imposition of Casino
Revenue Tax.
(1) There shall be levied and
paid a tax in respect of each
gaming table at the rate
specified in the Schedule to
this Decree in respect of each
year of assessment (or part
thereof) as defined in the
Income Tax Decree, 1975 (SMCD
5).
(2) The tax imposed by
subsection (1) of this section
shall be payable in advance.
(3) The tax shall be a debt due
from the licensee to the
Government and recoverable as
such by the Commissioner.
(4) Repealed by Casino Revenue
Tax (Amendment) Law, 1985 (PNDCL
133), s. 1(b).]
(5) For the purposes of this
Decree no gaming table shall
exceed such size as may be
specified by the Commissioner in
writing; [As substituted by
Casino Revenue Tax (Amendment)
Decree, 1976 (SMCD 45) s. 1(a)]
Section 2—Daily Returns of
Gaming, Wagering and Betting.
[Repealed by Casino Revenue Tax
(Amendment) Decree, 1976) SMCD
45) s. 1(b)]
Section 3—Monthly Summary of
Gaming.
[Repealed by Casino Revenue Tax
(Amendment) Decree, 1976) SMCD
45) s. 1(b)]
Section 4—Records to be Kept by
Licensee, Wagering and Betting.
(1) Every licensee shall keep
and maintain such records, books
and accounts in such form and in
such language as the
Commissioner considers to be
adequate, and which the licensee
is required to keep either by
any rule made under this Decree,
or by notice in writing from the
Commissioner, or by both such
rule and notice.
(2) All such records, books and
accounts shall be available for
examination, at all reasonable
times, by the Commissioner, or
any person deputed by him in
writing for that purpose; and
the Commissioner or such deputed
person shall be entitled for
that purpose to enter and
inspect any casino or such other
place where such records, books
and accounts are kept and to
take copies of any such records,
books and accounts.
(3) All such records, books and
accounts shall be retained in
Ghana.
Section 5—Returns, Etc., to be
Deemed to be Furnished by Due
Authority.
The Commissioner, having
received the notice of objection
referred to in subsection (3) of
this section may require the
licensee, or the secretary or
any director or directors
thereof, to furnish such
particulars as the Commissioner
may deem necessary for enabling
the liability of the licensee to
tax under this Decree to be
determined and to produce for
inspection and examination all
records, books, accounts,
documents or other data in the
custody or under the control of
such person relating thereto,
and may by notice, summon any
person who, in his opinion is
able to give evidence respecting
such liability to tax, to attend
before him, and he may examine
such person on oath or
otherwise; and [As substituted
by Casino Revenue Tax
(Amendment) Decree, 1976 (SMCD
45) s. 1(d)]
Section 6—Persons Answerable for
Fulfilling Requirements and
Liable for Payment of Tax.
The secretary and every director
of a licensee shall be jointly
and severally answerable for
doing all acts, matters and
things which are required to be
done under or by virtue of this
Decree for the assessment and
imposition of the tax upon the
licensee; and they, together
with the licensee, shall be
jointly and severally liable for
the payment of all tax and
penalties imposed by virtue of
this Decree.
PART II—ASSESSMENTS TO TAX AND
OBJECTIONS
Section 7—Assessments, Notices
of Objection and Refusal.
(1) If the Commissioner
discovers or is of the opinion
that a licensee has not been
charged tax, or has been charged
at a less amount than that which
ought to have been charged, he
may, at any time after the date
upon which such tax would, if
properly charged, have been due
and payable, assess such
licensee at such amount or
additional amount as according
to his judgment ought to have
been charged.
(2) Upon the making of any
assessment under subsection (1)
of this section the Commissioner
shall cause to be served
personally upon, or sent by
registered post to, the licensee
a notice stating the tax or
additional tax payable, the
month or months to which the
assessment relates, and the
place at which such payment
should be made, and informing
the licensee of its rights under
subsection (3) of this
section.[As amended by Casino
Revenue Tax (Amendment)Decree,
1975 (SMCD 45) s.1(c)].
(3) If any licensee disputes any
such assessment such licensee
may apply to the Commissioner,
by notice of objection in
writing, to review and revise
the assessment made.
(4) Such notice shall state the
grounds of the objection to the
assessment and shall be served
upon the Commissioner, either
personally or by registered
post, within one month from the
date of the service of the
notice of assessment.
(5) The Commissioner, having
received the notice of objection
referred to in subsection (3) of
this section, may require the
licensee, or the secretary or
any director or directors
thereof, to furnish such
particulars as the Commissioner
may deem necessary with respect
to the gross revenue of the
licensee, and to produce for
inspection and examination all
records, books, accounts,
documents or other data in the
custody or under the control of
such person relating to such
gross revenue, and may by
notice, summon any person who,
in his opinion, is able to give
evidence respecting such gross
revenue, to attend before him,
and he may examine such person
on oath or otherwise.[As
substituted by Casino Revenue
Tax (Amendment) Decree, 1976
(SMCD 45) s.1(d)].
(6) In the event of any licensee
who has objected to an
assessment made under the
provisions of this section
agreeing with the Commissioner
as to the amount of the tax
payable, the assessment shall be
amended accordingly and notice
of the tax payable thereunder
shall be served upon the said
licensee, and the tax shall be
paid to the Commissioner within
ten days of the service of the
said notice:
Provided that in the event of
any licensee who has objected to
an assessment made under the
provisions of this section
failing to agree with the
Commissioner as to the amount of
tax chargeable, the
Commissioner—
(a) shall give the licensee
notice of refusal to amend the
assessment as desired by the
said licensee; or
(b) may revise the assessment to
such amount of tax payable as
the Commissioner may, according
to the best of his judgment,
determine and give the licensee
notice of the tax payable by
reason of the said revision,
together with notice of refusal
to amend the revised assessment.
(7) The said tax shall be paid
to the Commissioner within ten
days after the service of either
of the said notices provided for
in the proviso to subsection (6)
of this section.
PART III—OFFENCES AND PENALTIES
Section 8—Acting in
Contravention of this Decree;
and Failure to Comply with
Requirements.
(1) Any person who acts in
contravention of any provision
of this Decree, or the secretary
and every director of a
licensee, who, without
reasonable excuse, acts in
contravention thereof, or fails
to comply with any requirement
made under the provisions
thereof, shall be guilty of an
offence and, on summary
conviction for a first offence,
shall be liable to a fine not
exceeding one thousand cedis or
to imprisonment for a term not
exceeding one year or to both
such fine and imprisonment; and,
on summary conviction for a
second or subsequent offence, to
a fine not exceeding four
thousand cedis or to
imprisonment for a term not
exceeding two years, or to both
such fine and imprisonment.
(2) In addition to any penalty
prescribed by subsection (1) of
this section, any person who
fails to comply with any
requirement made upon him under
the provisions of this Decree
shall incur a penalty of five
hundred cedis, and, in the case
of a licensee, double the amount
of tax which has been
undercharged, if any, in
consequence of such failure.
PART IV—MISCELLANEOUS
Section 9—Forms.
The Commissioner may from time
to time specify the forms of
returns, summaries, statements,
accounts and notices under this
Decree.
Section 10—Regulations and
Exemption.
(1) The Commissioner responsible
for Finance may from time to
time, by legislative instrument,
make regulations generally for
carrying into effect the
provisions of this Decree.
(2) Without prejudice to the
generality of subsection (1),
the Commissioner may by
regulation thereunder exempt any
person from the tax imposed by
this Decree or from any part
thereof.
Section 11—Interpretation.
In this Decree unless the
context otherwise requires—
"casino" means any building or
part of a building licensed as
such under the provisions of the
Casino Licensing Act, 1959 (Act
35 of 1959);
"Commissioner" means the
Commissioner of Income Tax;
"licensee" means a company to
whom a licence to operate a
casino has been issued under the
provisions of the Casino
Licensing Act, 1959;
"gross revenue" means the total
of all sums received by a
licensee as gaming, wagering or
betting winnings less only the
total of all sums paid out as
gaming, wagering or betting
losses during any calendar
month;
"tax" means the Casino Revenue
Tax imposed by this Decree.
Section 12—Repeal.
The Casino Revenue Tax Act, 1959
(No. 68 of 1959) is hereby
repealed.
The Casiono Revenue Tax
(Amendment) Decree, 1974 (NRCD
267). [Repealed by the Casino
Revenue Tax (Amendment) Decree,
1976 (SMCD 45), s.2]
SCHEDULE
TAX UPON CASINO TABLES
Area Rate of Tax per
annum
(i) In the area of authority of
Accra and Tema District
Councils ..
.. ..
.. ..
¢150,000.00
(ii) In the rest of Ghana
.. ..
.. .. ¢80,000.00;
[As substituted by Casino
Revenue Tax (Amendment) Law,
1985 (PNDCL 133) s. 1(a)]
Made this 24th day of August,
1973.
This law (Casino Revenue Tax (Amendmenet)
Law, 1985) shall be deemed to
have come into effect on the 1st
day of January, 1985. [Inserted
and to be cited as Casino
Revenue Tax (Amendment) Law,
1985 (PNDCL 133), s. 2]
COLONEL I. K. ACHEAMPONG
Chairman of the National
Redemption Council
Date of Gazette Notification:
30th August, 1973.
amended by
CASINO REVENUE TAX (AMENDMENT)
DECREE, 1976 (SMCD 45)1
CASINO REVENUE TAX (AMENDMENT)
LAW, 1985 (PNDCL 133)2
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