GHANA LAW FINDER

                         

Self help guide to the Law

  Easy to use   Case and Subject matter index  and more tonykaddy@yahoo.co.uk
                

    ACTS OF GHANA

                                                                                      

                   PROVISIONAL NATIONAL DEFENCE  COUNCIL DECREE

 

INCOME TAX (DELIVERY OF RETURNS) LAW, 1988 (PNDCL 201)

 

ARRANGEMENT OF SECTIONS

Section

1. Delivery of Returns.

2. Indemnity for Non-delivery.

3. Existing Obligations and Liabilities.

4. Tax Refund.

5. Application of Law.

IN pursuance of the Provisional National Defence Council (Establishment) Proclamation, 1981, this Law is hereby made:

Section 1—Delivery of Returns.

Every individual chargeable with tax under the Income Tax Decree, 1975 (SMCD 5) (hereafter referred to as the Decree) who before the commencement of this Law has not delivered his returns in accordance with section 30 of the Decree in respect of any year of assessment preceding 1st January, 1985 shall within two months after the commencement of this Law deliver to the Commissioner of lnternal Revenue returns in respect of the years of assessment covering the period commencing with 1st January, 1985 and ending 31st December 1987 and thereafter on a regular basis in accordance with section 30 of the Decree.

Section 2—Indemnity for Non-delivery.

(1) No action or proceeding shall be taken or instituted in any court or tribunal under section 58 of the Decree against any individual taxpayer for failure to deliver a return under section 30 of the Decree in respect of any period preceding 1st January, 1985.

(2) No such individual shall be liable to pay any penalty which he would otherwise have been liable to pay under section 59 or section 62(A) of the Decree.

Section 3—Existing Obligations and Liabilities.

Nothing in this law shall affect any other obligation or liability including liability to tax existing or incurred under the Decree on or before the commencement of this Law.

Section 4—Tax Refund.

Notwithstanding section 1 of this Law where any individual taxpayer claims a tax refund in respect of any year of assessment the Commissioner may require such individual taxpayer to deliver appropriate returns covering such year of assessment to enable him determine the tax liability of such individual taxpayer for purposes of the claim.

Section 5—Application of Law.

For the avoidance of doubt it is hereby provided that this Law shall not apply to Companies and partners in partnerships.

Made this 23rd day of May, 1988.

FLT.- LT. JERRY JOHN RAWLINGS

Chairman of the Provisional National Defence Council

 

Date of Gazette Notification: 9th September, 1988.

 

 

 

Legal Library Services        Copyright - 2003 All Rights Reserved.