GRA Practice Notes, Guidelines and Rulings

Title	Type	Size
PRACTICE NOTE ON THE APPLICATION OF MINIMUM CHARGEABE INCOME UNDER THE INCOME TAX ACT 2015 (ACT 896)	pdf	5 MB
PRACTICE NOTE ON OBTAINING DOUBLE TAXATION RELIEF UNDER THE INCOME TAX ACT (ACT 896)	pdf	6 MB
GUIDELINE ON THE REQUIREMENT TO SHOW COMMISSIONER-GENERAL'S TAX INVOICE AS PROOF OF EXPENSES INCURRED FOR INCOME TAX PURPOSES	pdf	2 MB
GHANA'S DOUBLE TAXATION TREATY ADMINISTRATION MANUAL	pdf	10 MB
VAT ADMINISTRATIVE GUIDELINES ON THE SUPPLY BY THE ESTATE DEVELOPER & THE SUPPLIER OF IMMOVABLE PROPERTY FOR RENTAL PURPOSES	pdf	5 MB
Remission Of Taxes, Interest And Penalties Under Revenue Administration Act, 2016 (Act 915)	pdf	1 MB
Practice Note On Payment Of Tax Refund Under The Revenue Administration Act, 2016 (Act 915)	pdf	2 MB
Practice Note On Order Of Paying Tax Under Revenue Administration Act, 2016 (Act 915)	pdf	2 MB
Practice Note on Extension Of Time Within Which To File A Tax Return Under The Revenue Administration Act, 2016 (Act 915)	pdf	2 MB
Practice Note On Extension Of Time For Paying Tax Under The Revenue Administration Act, 2016 (Act 915)	pdf	3 MB
Practice Note on Excise Duty Sliding Scale Policy Under The Excise Duty Act, 2014 (Act 878) As Amended	pdf	5 MB
Practice Note On Clothing Allowance Under The Income Tax Act, 2015 (Act 896)	pdf	1 MB
Practice Note On Bad Debts Under The Income Tax Act, 2015 (ACT 896)	pdf	3 MB
Practice Note On Accepting Security Under The Revenue Administration Act, 2016 (Act 915)	pdf	2 MB
Practice Note on Mortgage Interest Deduction	pdf	3 MB
PRACTICE NOTE ON SUPPLIES THAT ARE EXEMPT AT IMPORTATION BUT TAXABLE IN THE DOMESTIC MARKET UNDER THE VAT ACT,2013 (ACT 870)	pdf	2 MB
PRACTICE NOTE ON CIVIL ENGINEERING PUBLIC WORKS UNDER THE VAT ACT, 2013(ACT 870)	pdf	3 MB
PRACTICE NOTE ON SUPPLIES TO AND FROM FREE ZONES UNDER THE VAT ACT, 2013 (ACT 870)	pdf	4 MB
Practice Note on Transfer Pricing Regulations	pdf	28 MB
COVID-19 Health Recovery Levy – Administrative Guidelines	pdf	755 KB
Administrative guidelines_NHIL and GETFL	pdf	4 MB
Administrative guidelines_Change in VAT rate – GhTaxClub	pdf	3 MB
Administrative Guidelines on the Waiver of Penalty and Interest UPDATED	pdf	662 KB
Financial Sector Recovery Levy – Administrative Guidelines	pdf	288 KB
Practice Note on Bank Business	pdf	571 KB
Practice Note on Withholding of Tax	pdf	753 KB
Practice Note on VAT Flat Rate Scheme	pdf	968 KB
Practice Note on Separate Petroleum Operation	pdf	587 KB
Practice Note on Repairs and Improvement under the Income Tax Act, 2015 (ACT 896)	pdf	595 KB
Practice Note on Repairs and Improvement of Depreciable Assets	pdf	576 KB
Practice Note on Limitation on Deduction of Financial Costs	pdf	746 KB
Practice Note on Gains or Profits from Employment	pdf	823 KB
Practice Note on Final Limitation of Financial Cost	pdf	761 KB
Practice Note on Contribution or a Donation to a Worthwhile Cause	pdf	675 KB
Practice Note on Charitable Organisation	pdf	672 KB
Practice Note on Change in Ownership	pdf	676 KB
Practice Note on Change in Accounting Date	pdf	580 KB
Practice Note on Carry Over Losses	pdf	738 KB
Practice Note on Capital Allowance	pdf	383 KB
VAT Guidelines for VAT ACT 1151	pdf	6 MB
Administrative guidelines_Change in VAT rate – GhTaxClub	pdf	3 MB