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IN exercise of the powers
conferred on the Board by
sub-section (2) of section 22 of
the Investment Code, 1985 (P.N.D.C.L.
116) this Instrument is made this
26th day of July, 1991.
Section 1—Special Priority Areas.
Enterprises engaged in the
category of activities in Part A
of the Schedule to this Instrument
are hereby declared areas of
special priority and shall qualify
for the benefits and incentives
specified in relation thereto in
Part B of the Schedule.
Section 2—Enterprises to Apply.
(1) Any enterprise referred to in
paragraph 1 which wishes to
benefit from the incentives and
benefits specified in the Schedule
to this Instrument shall apply to
the Ghana Investment Centre
(hereinafter referred to as "the
Centre") on an application form
provided for that purpose by the
Centre.
(2) There shall be paid for the
application form such fee as the
Centre may determine.
Section 3—Commencement.
This Instrument shall be deemed to
have come into force on the lst
day of January, 1991.
SCHEDULE
A. Manufacturing Sector
Activities
(a) Production of devices which
are renewable energy sources such
as sola energy devices, biogas,
windmill and photovoltaic systems;
(b) Production of gas cylinders
and accessories such as regulators
and valves and production of
appliances which use liquified
petroleum gas such as cookers,
ovens, heaters and coolers;
(c) Production of pharmaceutical
products, biotechnology products,
medical products, veterinary
products and chemicals for use in
agriculture;
(d) Manufacture or assembly of
electrical or electronic devices,
appliances, goods, components,
parts, wires, cables, insulators
and pylons;
(e) Manufacture or assembly of
motor vehicles;
(f) Manufacture or assembly of
rural transportation equipment and
accessories.
B. Applicable Incentives and
Benefits
(a) Permission for Establishment;
(b) Exemption from the payment of
customs import duties and related
charges in respect of plant,
machinery, equipment and
accessories imported specifically
and exclusively to establish the
approved enterprise;
(c) In the case of enterprises in
the electrical and electronics
sub-sectors:
(i)
Exemption from customs import
duties and other related charges
in respect of parts, components
and raw materials needed for the
manufacture or assembly of
products of approved enterprises;
(ii) Exemption from corporate
income tax for the first five
years of operation and in the case
of enterprise sited in the
Northern, Upper West and Upper
East Regions exemption from
corporate income tax for the first
ten years of operation;
(d) Investment allowance of seven
and a half per cent in the year of
investment;
(e) Depreciation or capital
allowances 40 per cent in the year
of investment and 20 per cent per
annum in the subsequent three
years;
(f) Immigrant quota in respect of
an approved number of expatriate
personnel;
(g) Personal remittance quota for
the approved number of expatriate
personnel;
(h) Exemption from Selective Alien
Employment Tax under the Selective
Alien Employment Tax Decree, 1973
(N.R.C.D. 201) for the approved
number of expatriate personnel;
and
(i)
Any other relevant incentives or
benefits that are generally
applicable to all projects
approved under the Investment
Code, 1985 (P.N.D.C.L. 116).
A. Tourism Sector
Activities
(a) All Star-rated hotels;
(b) Beach resort, holiday and
recreational resorts and tourist
villages with or without
accommodation facilities;
(c) Development of
tourist-attraction sites (such as
water falls, beaches, forts and
historical sites, etc.) with or
without accommodation facilities;
(d) Casinos;
(e) Operation of specialised
restaurants and fast foods chains,
indigenous and foreign;
(f) Operation of a fleet of
tourist coaches and buses;
(g) Any other tourist project
which may be determined by the
Board to be of priority status.
B. Applicable Incentives And
Benefits
(a) Exemption from customs import
duties and other related charges
on plant, machinery, equipment and
accessories imported exclusively
and specifically to establish the
approved enterprises;
(b) Depreciation or capital
allowances as follows:
(i)
plant and machinery: 50 per cent
in the year of investment and 25
per cent in subsequent years;)
buildings: 20 per cent in the year
of investment and 10 per cent in
subsequent years.
(c) Exemption from taxes and rates
levied on building properties for
a period not exceeding three
years.
(d) Investment allowance of seven
and a half per cent in the year of
investment.
(e) Any other relevant incentives
and benefits that are generally
applicable to all projects under
the Investment Code, 1985 (P.N.D.C.L.
116).
A. General Service Sector
Activities
(a) Enterprises which provide
essential service associated with
such priority areas as
agricultural, manufacturing,
construction, building and tourism
industries;
(b) Enterprises which provide
engineering services (including
maintenance of plant and
machinery) to enterprises in the
declared priority areas of
investment under the Investment
Code;
(c) Interstate bulk haulage by
air, sea, inland waters and land
and interstate coach services;
(d) Air cargo freighting of
agricultural and perishable
products;
(e) Superintendent services for
agricultural and manufacturing
products for export;
(f) Medium and large-scale
enterprises which contribute to
real savings on national imports
through recycling of used items;
(g) Enterprises engaged in the
production of packaging materials;
(h) Enterprises which engaged in
the provision of water (e.g.;
drilling of boreholes) for human
consumption and for agricultural
purposes;
(i)
Enterprises engaged in the
production of approved water
purification devices, appliances
and accessories;
(j) Enterprises engaged in the
provision of primary and
specialist health care and
specialist training or education;
(k) Enterprises engaged in the
development of Ghana book
publishing industry;
(l) Provision of financial and
banking services;
(m) Provision of warehousing
facilities;
(n) Joint Venture (Ghana-foreign)
enterprises engaged in the
operation of a fleet of coaches,
buses or vehicles for mass
transportation of people and
goods;
(o) Any other service industry
that may from time to time be
determined by the Board.
B. Applicable Incentives and
Benefits
Activities
(a) Permission for Establishment;
(b) Exemption from the payment of
customs import duties in respect
of plant, machinery, equipment and
accessories imported specifically
and exclusively to establish the
enterprise;
(c) In the case of book publishing
houses, exemption from customs
import duties and other related
charges in respect of inputs
needed for the production and
printing of books;
(d) Investment allowance of seven
and a half per cent in the year of
investment;
(e) Depreciation or capital
allowance of 40 per cent in the
year of investment and 20 per cent
per annum in the subsequent three
years;
(f) Immigrant quota in respect of
the approved expatriate personnel;
(g) Personal remittance quota for
the approved number of expatriate
personnel;
(h) Exemption from Selective Alien
Employment Tax under the Selective
Alien Employment Tax Decree, 1973
(N.R.C.D. 201) for the approved
number of expatriate personnel;
(i)
Any other relevant incentives and
benefits that are generally
applicable to all projects under
the Investment Code, 1985 (P.N.D.C.L.
116).
Mr. P.V. Obeng
…
… .Chairman
Dr. Kwesi Botchwey
… … … Member
Mr. Sam
Jonah
… … ...
Member
Dr. N.K. Asamoah
… … … Member
Nana Wereko-Ampem II
… … … Member
Mr. E.O. Agbettor
… … … Member
Dr. Kobena G. Erbynn
… … ...
Member
Date of Gazette Notification: 6th
September, 1991.
TREES AND TIMBER (CHAIN SAW
OPERATIONS) REGULATIONS, 1991
(LI 1518).
IN EXERCISE of the powers
conferred on the Provisional
National Defence Council Secretary
responsible for Lands and Natural
Resources by section 17 of the
Trees and Timber Decree, 1974 (N.R.C.D.
273) these Regulations are made
this 29th day of May, 1991.
Regulation 1—Owners of Chain Saws
to Register.
(1) Every owner of a chain saw
shall apply to the District
Assembly in whose area of
authority the owner is resident
for the registration of the chain
saw, within fourteen days of the
acquisition of the chain saw.
(2) An applicant seeking
registration of a chain saw shall
complete in duplicate the form set
out in the Schedule to these
Regulations.
Regulation 2—Use of Unregistered
Chain Saw Prohibited.
No person shall use a chain saw
for the felling of a tree or
sawing of logs unless the chain
saw has been registered under
these Regulations.
Regulation 3—Function of District
Assembly in Relation to Chain Saw
Operations.
(1) A District Assembly shall on
receipt of an application direct
the District Forestry Officer to
inspect the chain saw and report
thereon and shall where satisfied
with the report of the District
Forestry Officer issue a
registration certificate in
respect of the chain saw.
(2) The registration certificate
shall be in such form as the
District Assembly shall determine
and shall be valid for a period of
one year.
(3) An applicant shall pay such
fee as may be determined by
resolution of the District
Assembly in respect of the
registration of chain saws.
Regulation 4—Registration Mark of
Chain Saw.
Every chain saw shall after
registration, bear a registration
mark which shall be the same as
the registration number.
Regulation 5—Chain Saw Operators
to Apply for Permit to Fell Trees.
(1) Any person who wishes to fell
any tree with a chain saw shall
apply through the District
Forestry Officer to the District
Assembly of the District in which
he wishes to fell the trees, for a
permit to do so.
(2) The application shall state
the number, species and location
of the trees.
(3) On receipt of the application,
the District Assembly shall direct
the District Forestry Officer to
inspect the proposed felling area
and to satisfy himself in respect
of the suitability of the trees
for felling and conversion.
(4) The District Forestry Officer
shall after the inspection report
to the Assembly with his
recommendations.
(5) On receipt of the
recommendations the Assembly may
direct the District Forestry
Officer to issue a permit to the
applicant upon payment of a fee
fixed by resolution of the
Assembly.
(6) A permit issued under this
regulation—
(a) shall indicate the species and
number of trees to be felled; and
(b) may contain such conditions as
the Assembly may deem necessary.
Regulation 6—Chain Saw Operators
to Mark Trees.
Every chain saw operator shall in
addition to marking the stump of
every tree he fells with his
registration number, mark such
stump serially.
Regulation 7—District Forestry
Officer to Keep Register.
(1) Every District Forestry
Officer shall—
(a) keep a register of all
registered chain saws and the
registration numbers and permits
issued by the Assembly; and
(b) send quarterly returns of such
registered chain saws,
registration numbers and permits
to the Assembly and the Forestry
Commission.
(2) The District Forestry Officer
shall send copies of all
registration certificates and
permits issued under these
Regulations to the Forestry
Products Inspection Bureau.
Regulation 8—Offences.
(1) Any person who—
(a) being the owner of a chain saw
fails to register the chain saw;
(b) uses an unregistered chain saw
to fell any tree or saw any log
contrary to regulation 2;
(c) fells trees or saws logs with
a chain saw in any district
without a permit contrary to
sub-regulation (1) of regulation
3; or
(d) fails to mark the stump of a
tree he fells with his
registration number serially,
commits an offence and is liable
to conviction to a fine not
exceeding ¢200,000.00 or to
imprisonment for a term not
exceeding one year or to both.
(2) Any land owner who permits an
unregistered chain saw to be used
on his land for felling trees or
sawing logs commits an offence and
is liable on conviction to a fine
not exceeding ¢200,000 or
imprisonment for a term not
exceeding one year or to both.
(3) Where a person fells any tree
or saws any logs with an
unregistered chain saw the court
or tribunal shall, in addition to
the punishment imposed under
sub-regulation (1) of this
regulation order that the chain
saw or the tree or logs in respect
of which the offence was committed
be forfeited and disposed of as
the court or tribunal may direct.
Regulation 9—Interpretation.
In these Regulations unless the
context otherwise requires—
"operator" means any person who
uses a chain saw for the purpose
of felling trees or sawing logs.
SCHEDULE
FORM
Regulation 1 (2)
APPLICATION TO REGISTER CHAIN
SAW(S)
1. Full name of applicant...................................................................................................
2. Address of applicant
Residential
..................................................................................
Postal
...........................................................................................................................
3. Nationality
.....................................................................................................................
4. Occupation
.......................................................................................................................
5. Description and make of chain
saw
................................................................................
6. Manufacturer’s Serial Number of
chain saw
..................................................................
................................................................................................................................................
7. Date of Acquisition
..........................................................................................................
8. Full particulars of all other
chain saws owned by applicant
............................................................................................
................................................................................................................................................
9. Particulars of last
registration covering the chain
saw
...................................................................................................
................................................................................................................................................
10. Purpose for which the
applicant requires the chain saw
..............................................................................................
................................................................................................................................................
11. Signature of Forestry Officer
effecting registration
....................................................................................................
................................................................................................................................................
12. Place of application
.................................................................................................................................................
Date
...........................................
..................................................
Signature of Applicant
J.A. DANSO
Secretary For Lands And Natural
Resources
Date of Gazette Notification: 19th
July, 1991.
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