GRA Practice Notes, Guidelines and Rulings

Title	Type	Size
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