FOURTH REPUBLIC
TAX AMNESTY ACT, 2017 Act 955
ARRANGEMENT OF SECTIONS
Section
1.Amnesty
for taxes, penalties and interests
2.Amnesty
for penalties and interests
3.Scope
of amnesty
4.Application
for tax amnesty
5.Complaints
and determination of complaints
6.Terms
of payment
7.Remission
of tax
8.Administrative
guidelines
REPUBLIC OF GHANA
THE NINE HUNDRED AND FIFTY-FIFTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
TAX AMNESTY ACT, 2017 ACT 955
AN ACT to grant amnesty to persons who have failed
to register with the Commissioner - General or file
their tax returns or pay taxes as required by
enactments administered by the Commissioner- General
and to provide for related matters.
DATE OF ASSENT: 29th December, 2017.
PASSED by Parliament and assented to by the
President:
Amnesty for taxes, penalties and interests
1. The Commissioner-General shall not assess or
recover taxes, penalties and interest in respect of
previous years up to and including the 2017 year of
assessment from a person, where, that person on or
before the 30th of September 2018,
registers with the Ghana Revenue Authority and files
income tax returns for the 2014, 2015 and 2016 years
of assessment.
Amnesty for penalties and interests
2. The Commissioner-General shall not assess or
recover penalties and interest in respect of
previous years up to and including the 2017 year of
assessment from a person, where, that person
(a)
submits returns or amended returns, containing a
full disclosure of all previously undisclosed
liabilities up to the 2017 year of assessment on or
before the 30th of September, 2018; and
(b)
pays all assessed and outstanding taxes.
Scope of amnesty
3. (1) The tax amnesty shall apply to persons who
have not previously registered with the Ghana
Revenue Authority or who, having been registered
previously, have not submitted returns or are in
arrears for the submission of returns. : ...
(2) The tax amnesty shall not apply in respect of a
tax if the person who should have paid the ·tax
(a)
has been assessed in respect of the tax or any
matter relating to the tax;
(b)
is under audit or investigation in respect of the
undisclosed income or any matter relating to the
undisclosed income unless that person makes a full
disclosure and declares and pays the accrued
liabilities before the conclusion of the audit or
investigation; or
(c)
has been notified by the Commissioner-General or by
a person acting for or on behalf of the
Commissioner- General or-an enforcement action
relating to the failure to
comply with an enactment administered by the
Commissioner-General unless that person submits the
returns or makes immediate payments of any taxes
assessed or due.
(3) The amnesty shall not apply where the person
fails to comply with the provisions of an enactment
administered by the Commissioner- General.relating
to the furnishing of a return or payment duefrom the
1st of January, 2018.
(4) The amnesty does not apply to payments and
returns due from the I" of January, 2018 under an
enactment administered by the Commissioner -General.
Application for tax amnesty
4.
(1) A person who qualifies for tax amnesty shall
submit a written application and the returns
required under section 1 to the Commissioner-
General
(a)
during the period commencing from l" January, 2018
and ending on 3pt August 2018;
(b)
at the address specified by the
Commissioner-General; and
(c)
in the form and manner determined by the
Commissioner- General.
(2) The Commissioner-General shall
(a)
within thirty days after receipt of an application,
serve notice on a person who has applied for tax
amnesty of the decision of the Commissioner-General
to grant or refuse
the application; and
(b)
where thereis a refusal, specify the reasons for the
decision to refuse the application for tax amnesty.
Complaints and determination of complaints
5.
(1) An applicant who is dissatisfied with a decision
of the Commissioner-General not to grant that
applicant tax amnesty may, within thirty days after
receipt of the decision, lodge a written complaint
with the Commissioner-General for determination.
(2) The Commissioner-General shall make a
determination within thirty days after receipt of
the complaint and notify the taxpayer accordingly.
Terms of payment
6.
The Commissioner-General may grant terms for the
payment of assessed amounts and outstanding arrears.
Remission of tax
7. The provisions of this Act shall not derogate
from the powers of the Commissioner-General to remit
tax under an Act administered by the
Commissioner-General.
Administrative guidelines
8.
The Commissioner-General may issue administrative
guidelines as may be required for the purposes of
this Act.
Date of Gazette notification: 29th December,
2017.
GPCL. ASSEM BL Y PRESS. ACCRA. GPCLl
A939/1.500112120 17
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