EXEMPTIONS ACT, 2022 (ACT 1083)

THE ONE THOUSAND AND EIGHTY-THIRD

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

EXEMPTIONS ACT, 2022

 

 AN ACT to regulate the application of tax exemptions and other exemptions and to provide for related matters.

DATE OF ASSENT: 12th September, 2022

PASSED by Parliament and assented to by the President.

Preliminary Provisions

1. The object of this Act is to

a)      provide for an exemptions regime and the scope of exemptions;

b)      set criteria for exemptions;

c)      provide for the administration of exemptions; and

d)      provide for monitoring, evaluation, reporting and enforcement  of exemptions.