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TAX COLLECTION (RECEIPTS, ETC.)
DECREE, 1975 (NRCD 349)
ARRANGEMENT OF SECTIONS
Section
1. Authorised Receipts and
Invoices to be used.
2. Offence.
3. Modifications of Existing
Enactments.
4. This Decree does not Apply to
Tax Under NLCD 78.
5. Commencement.
IN pursuance of the National
Redemption Council (Establishment)
Proclamation, 1972, this Decree is
hereby made:
Section 1—Authorised Receipts and
Invoices to be used.
Any person who collects, in the
first instance, on behalf of the
Republic, any tax or duty payable
under any enactment shall not, for
the purposes of that enactment,
use any receipts or invoices,
except those printed and produced
by the Ghana Publishing
Corporation, in that behalf, and
purchased from the Central Revenue
Department, or Customs and Excise
Department as the case may be.
Section 2—Offence.
(1) Any person who contravenes
section 1 of this Decree shall be
guilty of an offence, and shall on
summary conviction be liable to a
fine not exceeding ¢2,000.00 or to
imprisonment for a term not
exceeding one year or to both such
fine and imprisonment.
(2) Where an offence under this
Decree is committed by a body of
persons—
(a) where the body of persons is a
body corporate, every director or
officer of that body shall be
deemed to be guilty of that
offence; and
(b) where the body of persons is a
firm, every partner of that firm
shall be deemed to be guilty of
that offence:
Provided that no person shall be
deemed to be guilty of an offence
under this subsection if he proves
that the offence was committed by
some other person without his
consent or connivance, and that he
exercised all due diligence to
prevent the commission of the
offence.
Section 3—Modifications of
Existing Enactments.
Any enactment relating to the
collection of tax or duty shall
have effect subject to such
modifications as may be necessary
to give effect to the provisions
of this Decree.
Section 4—This Decree does not
Apply to Tax Under NLCD 78.
This Decree shall not apply to
income tax collected under the
Income Tax Decree, 1966 (NLCD 78).
Section 5—Commencement.
This Decree shall come into force
on the 1st day of October, 1975.
Made this 22nd day of August,
1975.
COLONEL I. K. ACHEAMPONG
Chairman of the National
Redemption Council
Date of Gazette Notification: 29th
August, 1975.
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