The Growth and Sustainability Levy Act, 2023 (Act 1095)

This Act has a gazette date of 3 April 2023 and is expected to take effect from this date or as specified under any further guidelines issued by the Ghana Revenue Authority (GRA). Act 1095 widens the scope of the existing National Fiscal Stabilisation Levy (NFSL) by...

Income Tax (Amendment) Act, 2023 (Act 1094)

This Act has a gazette date of 3 April 2023 and is expected to take effect from this date or as specified under any further guidelines issued by the Ghana Revenue Authority (GRA). Introduction of a minimum chargeable income regime Businesses with losses for the...