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IN exercise of
the powers conferred on the
Minister responsible for Finance
by section 114 of the Internal
Revenue Act, 2000 (Act 592), these
Regulations are made this 8th day
of March, 2005
Schedule
Five of LI 1675 amended
The Internal
Revenue Regulations, 2001 (LI
1675) as amended are hereby
further amended by the
substitution for Schedule Five of
the following new Schedule.
"SCHEDULE FIVE
Regulation
25A
QUARTERLY TAX
PAYABLE BY OWNERS OF COMMERCIAL
VEHICLES.
The tax to be
collected from persons who own
commercial vehicle referred to in
sub regulation 1 of regulation 25
A shall be payable as follows:
|
VEHICLE |
Annual
Tax Quarterly Tax
¢
¢ |
|
Taxis (with
commercial number plate)
'Private'
taxis (without commercial
number plate)
Hire cars
(Saloon/Caravan)
Hire cars
(4x4)
VEHICLE
USED BY TOUR OPERATORS
Up to 15
persons
Up to 23
persons
Up to 38
persons
Above 45
persons
'TROTRO'
VEHICLE
Up to 15
persons
Up to 19
persons
Up to 23
persons
Up to 33
persons
Above 33
person
COMMUTER
BUSES OTHER THAN 'TROTRO'
Up to 15
persons
Up to 19
persons
Up to 33
persons
Up to 38
persons
Up to 45
persons
Above 45
persons
Up to 60
persons (Air Conditioned)
FORD BUSES
PEUGEOT
CARS
PETROL/KEROSENE/WATER TANKERS
Up to 2000
gallons
Above 2000
gallons
Power
Tiller Tankers
Sewage
Tankers
DRY CARGO
Below 2
tons
2 to 3 tons
4 to 7 tons
Double Axle
Articulated
Trucks
Timber
Trucks
TIPPER
TRUCKS
Single Axle
Double Axle
12 - 14
Wheelers (14-18cm)
Trailers
(Above 18 cm)
HEAVY
EQUIPMENT
Graders and
Bulldozers
Pay Loaders
Fork Lift
Cranes
Tractors
GARBAGE
TRUCKS
MOTOR
HEARSE/AMBULANCE
RECOVERY/TOWING TRUCKS |
240,000.00
60,000.00
240,000.00
60,000.00
400,000.00
100,000.00
800,000.00 200,000.00
800,000.00 200,000.00
1,000,000.00 250,000.00
1,400,000.00 350,000.00
2,400,000.00 600,000.00
320,000.00 80,000.00
400,000.00 100,000.00
440,000.00 110,000.00
600,000.00 150,000.00
640,000.00 160,000.00
400,000.00 100,000.00
560,000.00 140,000.00
600,000.00 150,000.00
800,000.00 200,000.00
1,000,000.00 250,000.000
1,400,000.00 350,000.000
2,400,000.00 600,000.00
600,000.00 150,000.00
320,000.00 80,000.00
800,000.00 200,000.00
1,200,000.00 300,000.00
240,000.00 60,000.00
800,000.00 200,000.00
600,000.00 150,000.00
800,000.00 200,000.00
1,400,000.00 350,000.00
2,400,000.00 600,000.00
3,600,000.00 900,000.00
3,600,000.00 900,000.00
1,600,000.00 400,000.00
2,400,000.00 600,000.00
3,000,000.00 750,000.00
3,000,000.00 750,000.00
1,200,000.00 300,000.00
600,000.00 150,000.00
320,000.00 80,000.00
800,000.00 200,000.00
200,000.00 50,000.00
800,000.00 200,000.00
400,000.00 100,000.00
320,000.00 80,000.00". |
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HON. KWADWO
BAAH WIREDU
Minister for
Finance
Date of Gazette
Notification: 18th March, 2005.
Entry into force
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