Executive summary
The Revenue Administration (Amendment) Act, 2020, Act 1029 (the Act) was passed into law by Ghana’s Parliament and assented to by the President on 6 October 2020. The Act establishes an Independent Tax Appeals Board. It also addresses a shortfall in tax liability without payment of a penalty and other related matters.
This Alert summarizes the key provisions in the Act.
Detailed discussion
Establishment of an Independent Tax Appeals Board
The Act establishes an Independent Tax Appe…