30.
Repeals, consequential
amendments and savings
31.
Transitional operational
arrangements
THE SEVEN HUNDRED AND NINETY-FIRST
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
GHANA REVENUE AUTHORITY ACT,
2009
AN ACT to
establish the Ghana Revenue
Authority to replace the
Internal Revenue Service, the
Customs, Excise and Preventive.
Service and the Value Added Tax
Service for the administration
of taxes and to provide for
related purposes.
DATE OF
ASSENT:
31st December,
2009.
ENACTED by
the President and Parliament:
Establishment
and governing body
Establishment of the Ghana
Revenue Authority
1.
(1) There is established by this
Act a body known as the Ghana
Revenue Authority.
(2) The
Authority is a body corporate
with perpetual succession and a
common seal and may sue and be
sued in its corporate name.
(3) The
Authority may for the
performance of its functions
acquire and hold movable or
immovable property and may enter
into a contract or any other
transaction.
(4) Where
there is a hindrance to the
acquisition of property, the
property may be acquired for the
Authority under the State
Property and Contracts Act, 1960
(C.A.6)
or the State Lands Act, 1962
(Act 125) and the cost shall be
borne by the Authority.
Objects of
the Authority
2.
The
objects of the Authority are to
(a)
provide a
holistic approach to tax and
customs administration;
(b)
reduce
administrative and tax
compliance cost and provide
better service to taxpayers;
(c)
promote
efficient collection of revenue
and the equitable distribution
of tax burden and ensure greater
transparency and integrity.
(d)
ensure
greater accountability to
Government for the professional
management of tax
administration;
(e)
improve
information linkage and sharing
of information among the
Divisions of the Authority;
(f)
provide a
one-stop service for taxpayers
for the submission of returns
and payment of taxes;
(g)
provide
common tax procedures that
enable tax payers to be governed
by a single set of rules; and
(h)
provide
for other matters related to the
improvement of revenue
administration.
Functions of
the Authority
·3.
To
achieve the objects, the
Authority shall
(a)
assess
and collect taxes, interest and
penalties on taxes due to the
Republic with optimum
efficiency;
(b)
pay the
amounts collected into the
Consolidated Fund unless
otherwise provided by this Act
and other Acts;
(c)
promote
tax compliance and tax
education;
(d)
combat
tax fraud and evasion and
co-operate to that effect with
other competent law enforcement
agencies and revenue agencies in
other countries;
(e)
advise
District Assemblies on the
assessment and collection of
their revenue;
(f)
prepare
and publish reports and
statistics related to it revenue
collection;
(g)
make
recommendations to the Minister
on revenue collection policy;
and
(h)
perform
any other function in relation
to revenue as directed by the
Minister or assigned to it under
any other enactment.
Governing
body of the Authority
4.
(1) The
governing body of the Authority
is a Board consisting of
(a)
a
chairperson,
(b)
the
Commissioner-General of the
Authority,
(c)
a
representative of the Ministry
not below the rank of a
Director,
(d)
a
representative of the Ministry
of Trade and Industry not below
the rank of a Director,
(e)
the
Governor of the Bank of Ghana or
a representative of the Governor
not below the rank of a
Deputy-Governor,
and
(f)
four
other persons from the private
sector two of whom are women.
(2) The
President shall appoint the
chairperson and members of the
Board in accordance with article
70 of the Constitution.
Functions of
the Board
5.
(1) The
Board shall ensure the proper
and effective performance of the
functions of the Authority
through the
(a)
supervision and monitoring of
the Authority in the performance
of its functions;
(b)
formulation of administrative
policy for the smooth and
efficient management of the
Authority;
(c)
determination of a scheme of
service for the staff of the
Authority; and
(d)
performance of any other
function incidental to the
objects of the Authority.
(2) The Board
shall make recommendations to
the Minister on tax policy, tax
reform, tax legislation, tax
treaties, tax exemption and tax
concessions.
Tenure of
office of members of the Board
6.
(1) A
member of the Board, shall hold
office for a period of not more
than four years and is eligible
for re-appointment but a member
shall not be appointed for more
than two terms.
(2)
Subsection (1) does not apply to
a person whose membership is by
virtue of that person's
employment.
(3) A member
of the Board may at any time
resign from office in writing
addressed to the President
through the Minister.
(4) A member
of the Board who is absent from
three consecutive meetings of
the Board without sufficient
cause ceases to be a member of
the Board.
(5) The
President may by a letter
addressed to a member revoke the
appointment of that member.
(6) Where a
member of the Board is for
sufficient reason, unable to act
as amember, the Minister shall
determine whether the inability
would result in the declaration
of a vacancy.
(7) Where
there is a vacancy
(a)
under
subsection (3), (4), (5) or
8(2),
(b)
as a
result of a declaration under
subsection (6), or
(c)
by
reason of the death of a member,
the Minister
shall notify the President of
the vacancy and the President
shall appoint a person to fill
the vacancy.
Meetings of
the Board
7. (1) The
Board shall meet at least once
every three months for the
despatch of business at the
times and in the places
determined by the chairperson.
(2) The
chairperson shall at the request
in writing of not less than
one-third of the membership of
the Board convene an
extraordinary meeting of the
Board at the place and time
determined by the chairperson.
(3) The
quorum at a meeting of the Board
is five members of the Board or
a greater number determined by
the Board in respect of an
important matter.
(4) The
chairperson shall preside at
meetings of the Board and in the
absence of the chairperson, a
member of the Board elected by
the members present from among
their number shall preside.
(5) Matters
before the Board shall be
decided by a majority of the
members present and voting and
in the event of an equality of
votes, the person presiding
shall have a casting vote.
(6) The Board
may co-opt a person to attend a
Board meeting but that person
shall not vote on a matter for
decision at the meeting.
(7)
The proceedings of the Board
shall not be invalidated by
reason of a vacancy among the
members or a defect in the
appointment or qualification of
a member,
(8)
Subject to this section, the
Board may determine the
procedure for its meeting.
Disclosure of
interest
8.
(1) A
member of the Board who has an
interest in a matter for
consideration by the Board shall
disclose in writing the nature
of that interest and is
disqualified from participating
in the deliberations of the
Board in respect of that matter.
(2) A
member who contravenes
subsection (1) shall be removed
from the Board.
Establishment
of committees
9.
(1) The
Board may establish committees
consisting of members of the
Board or non-members or both to
perform a function.
(2) A
committee of the Board may be
chaired by a member of the
Board.
(3)
Section 8 (1) applies to members
of committees of the Board.
Allowances
10.
Members
of the Board and members of a
committee of the Board shall be
paid the allowances approved by
the Minister responsible for
Finance.
Ministerial
directives
11.
The Minister may give directives
in writing to the Board on
matters of policy and the Board
shall comply.
Divisions,
regional and district offices of
the Authority
12.
(1) The
Board shall establish divisions
of the Authority for the
effective and efficient
performance of the functions of
the Authority.
(2) The
Authority shall have regional
and district offices that the
Authority considers necessary
for the performance of the
functions of the Authority.
Administrative matters
Appointment
of Commissioner-General
13. (1) The
President shall in accordance
with article 195 of the
Constitution, appoint a
Commissioner-General for the
Authority.
(2) The
Commissioner-General shall hold
office on the terms and
conditions specified in the
letter of appointment and shall
be appointed for a term of four
years which may be renewed for
another term of four years.
Functions of
the Commissioner-General
14.
(1) The
Commissioner-General is
responsible for the day-to-day
administration of the affairs of
the Authority and is answerable
to the Board for the performance
of the functions of that office.
(2) The
Commissioner-General shall
perform any other function
determined by the Board.
(3) The
Commissioner-General may
delegate a function to an
officer of the Authority but is
not relieved from ultimate
responsibility for the
performance of the delegated
function.
(4) The
Commissioner-General is
responsible for the direction
and supervision of the employees
of the Authority.
(5) One of
the Commissioners of the
Authority nominated by the
Commissioner-General shall act
in the absence of the
Commissioner- General.
Suspension or
removal of Commissioner-General
15.
The
Commissioner-General may be
suspended or removed from office
by the President for any of the
following
(a)
stated
misbehaviour,
(b)
inability
to observe conditions specified
in the contract of employment;
(c)
if
declared bankrupt or insolvent,
or
(d)
if
convicted for a serious offence.
Appointment
of Commissioners and other staff
16.
(1) The
President shall in accordance
with article 195 of the
Constitution appoint for the
Authority Commissioners and
other staff that are necessary
for the proper and effective
performance of its functions.
(2) Other
public officers may be
transferred or seconded to the
Authority or may otherwise give
assistance to it.
(3) The
Authority may engage the
services of advisers on the
recommendation of the Board.
Divisions of
the Authority
17.
The
Authority shall have the
following Divisions
(a)
Domestic
Tax Revenue Division
(b)
Customs
Division
(c)
Support
Services Division, and
(d)
Any other
division determined by
Parliament..
Participation
of management in meetings of the
Board
18.
The Board
may invite members of management
to attend and participate in
meetings of the Board without
the right to vote.
Co-operation
with the Authority
19.
All
persons shall co-operate with
the Authority to ensure the
assessment and optimum
collection of revenue.
Sanctions for
non cooperation
20.
A person
who fails to co-operate with the
Authority to ensure the
assessment and optimum
collection of revenue commits an
offence and
(a)
is
liable on summary conviction to
a fine of not more than five
hundred penalty units or to a
term of imprisonment of not more
than two years or to both, and
(b)
in the
case of continuing offence to a
further fine of ten penalty
units for each day during which
the offence continues after
written notice has been served
on the offender by the
Authority.
Finances of
the Authority and Miscellaneous
matters
Revenue
21.
(1) Revenue
collected by the Authority under
this Act shall be paid into the
Consolidated Fund in accordance
with the Financial
Administration Act, 2003 (Act
654).
(2) The
Authority shall retain not more
than 3 percent of the net annual
revenue collected.
(3) The
revenue retained under
sub-section (2) shall, with the
approval of the Minister, be
applied for the payment of
salaries, allowances,
operational and administrative
expenses and other expenses of
the Authority.
Funds of the
Authority
22.
The funds
of the Authority include
(a)
moneys
approved by Parliament,
(b)
fees for
services rendered by the
Authority,
(c)
loans, grants
or subsidies approved by the
Minister for Finance, and
(d)
any other
moneys that may be received by
or made available to the
Authority for the purpose of
performing its functions.
Internal
Auditor
23.
(1)
The Board shall appoint an
internal auditor for the
Authority.
(2) The
internal auditor shall report to
the Commissioner-General in the
performance of functions under
the Internal Audit Agency Act,
2003 (Act 658).
Annual budget
of the Authority
24.
The
Authority shall not later than
three months before the end of
each financial year, cause to be
prepared and submitted to the
Minister for the approval of
Parliament, an annual budget in
respect of the following
financial year comprising
estimates of expected income and
expenditure in that financial
year.
Accounts and
audit
25. (1)
The Authority shall keep books
of account and proper records in
a form approved by the
Auditor-General.
(2) The Board
shall submit the accounts of the
Authority to the Auditor-General
for audit within three months
after the end of the financial
year.
(3) The
Auditor-General shall not later
than three months after the
receipt of the accounts, audit
the accounts and forward a copy
of the audit report to the
Minister.
(4) The
financial year of the Authority
shall be the same as the
financial year of the Government.
Annual report
and other reports
26.
(1) The
Board shall within one month
after the receipt of the audit
report, submit annual report to
the Minister covering the
activities and the operations of
the Authority for the year to
which the report relates.
(2) The
annual report shall include the
report of the Auditor- General.
(3) The
Minister shall within one month
after the receipt of the annual
report, submit the report to
Parliament with a statement that
the Minister considers
necessary.
(4) The Board
shall also submit to the
Minister any other report which
the Minister may require in
writing.
Regulations
27.
The
Minister may on the
recommendation of the Board, by
legislative instrument make
Regulations
(a)
in
respect of domestic tax in
accordance with the applicable
provisions of the Internal
Revenue Act, 2000 (Act 592) and
the Value Added Tax Act, 1998
(Act 546);
(b)
in
respect of customs and excise
tax in accordance with the
applicable provisions of the
Customs, Excise and Preventive
Service (Management) Act, 1993
(P.N.D.C.L.
330);
(c)
on the
procedure for the retention of
revenue by the Authority; and
(d)
for the
effective implementation of this
Act and in particular provide
guidelines for the
administration of legislation
administered by the Authority.
Interpretation
28.
In this
Act, unless the context
otherwise requires:
"Authority"
means the Authority established
under this Act;
"Board" means the governing body
of the Authority;
"Commissioner" means head of a
Division of the Authority;
"Commissioner-General" means the
person appointed under section
13;
"District
Assembly" includes Municipal and
Metropolitan Assembly;
"Minister"
means the Minister responsible
for Finance;
"Ministry" means the Ministry of
Finance;
"private
sector" means the sector of
national economy under private
ownership in which allocation of
productive resources is
controlled by market forces
rather than public
authorities and other sectors of
the economy not under the public
sector;
"public
service" includes service in any
civil office of Government, the
emoluments attached to which are
paid directly out of moneys
provided by Parliament and
service with a
public corporation;
"revenue
agencies" means the Internal
Revenue Service, the Customs,
Excise and Preventive Service
and the Value Added Tax Service
that existed immediately before
the coming into
force of this Act;
"revenue"
includes direct taxes, indirect
taxes and non-tax revenue;
"serious
offence" means an offence for
which the maximum penalty is
death or imprisonment for a
period of not less than twelve
months; and
"tax treaty"
means an international agreement
on tax.
Transitional
and final provisions
Transfer of
property of revenue agencies
29.
(1) The
rights, assets and liabilities
accrued in respect of the
properties vested in
(a)
the Board
established under the Revenue
Agencies (Governing Board) Act,
1998 (Act 558) before the
commencement of this Act and the
persons employed by that Board
are transferred to the Authority
and accordingly proceedings
taken by or against the former
Board may be continued by or
against the Authority;
(b)
the
revenue agencies established
under the Internal Revenue
Service Act, 1986 (P.N.D.C.L.
143)
the Customs, Excise and
Preventive Service (Management)
Act 1993 (P.N.D.C.L.
330)
and the Value Added Tax Act,
1998 (Act 546) before the
commencement of this Act and the
persons employed bythe revenue
agencies are transferred to the
Authority and proceedings taken
by or against the former revenue
agencies may be continued by or
against the Authority.
(2) A
contract subsisting between
(a)
the
former Board established under
the Revenue Agencies (Governing)
Board Act 1998 (Act· 558) and
another person in effect before
the commencement of this Act
shall subsist between the
Authority under this Act and
that other person;
(b)
the
revenue agencies and any other
person in effect before the
commencement of this Act shall
subsist between the Authority
under this Act and that other
person.
Repeals,
consequential amendments and
savings
30.
(1) The
following enactments are hereby
repealed
(a)
The
Revenue Agencies (Governing)
Board Act, 1998 (Act 558);
(b)
The
Internal Revenue Service Act,
1986 (PN.D.C.L.
143);
and
(c)
The
Revenue Agencies (Retention of
Part of Revenue) Act 2002 (Act
628).
(2) Despite
the repeal of Act 558,
Regulations, bye-laws, notices,
orders, directions,
appointments, or any other act
lawfully made or done under the
repealed enactment and in force
immediately before the
commencement of this Act shall
be considered to have been made
or done under this Act and shall
continue to have effect until
reviewed, cancelled or
terminated.
(3) A
reference in any enactment to
the Commissioner of Internal
Revenue Service, the Customs,
Excise and Preventive Service or
the Value Added Tax Service
shall be read as a reference to
the Commissioner- General
provided for under this Act.
(4) A
reference to the Internal
Revenue Service, the Value Added
Tax Service or the Customs,
Excise and Preventive Service in
an enactment in existence
immediately before the coming
into force of this Act shall be
read as a reference to the
Authority.
(5) The
enactments set out in the first
column of the Schedule are
repealed or amended to the
extent specified in relation to
them in the second column of the
Schedule.
Transitional
operational arrangements
31.
Despite
the repeal of the Internal
Revenue Service Act, 1986 (PN.D.CL.
143)
and the amendments in the
Schedule to substitute
"Com-missioner-General" for
"Commissioner" where it appears
in an enact-ment, until the
Commissioner-General is
appointed under section 13, the
Commissioner of each revenue
agency shall continue to perform
the functions of a Commissioner
under the relevant enactment.
