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|Posté le: Jeu 1 Sep - 01:43 (2016) Sujet du message: Act 896 Ghana Pdf Download
Act 896 Ghana Pdf Download
Contact Us Email: This email address is being protected from spambots. Company Brochures Nyansa Africa Group Services Ghana (2016) Nyansa Africa Training Courses Nyansa Africa 2016 Training Calendar Investment Legislation in Ghana Businesses operating in Ghana need to be familiar with the following Legislations: Ghana Investment Promotion Centre Act, 2013 (Act 865) Technology Transfer Regulations, 1992 (LI 1547) The Companies Act, 1963 (Act 179) Ghana Free Zones Act, 1995 (Act 505) Income Tax Act 2015 (Act 896) Amendements to The Internal Revenue Act, 2000 (Act 592) by Act 839 Fisheries Act, 2002 (Act 625) Forestry Commission Act, 1999 (Act 571) National Communications Authority Act, 1996 (Act 542) Petroleum (Exploration & Production) Act, 1984 (PNDCL 84) The Minerals Commission Act, 1993 (Act 450) The VAT Act, 1998 (Act 546) Banking Law 1989 (PNDCL 225) Environmental Protection Agency Act, 1994 (Act 490) The Labour Act, 2003 (Act 651) Foreign Exchange Act, 2006 ( Act 723) Petroleum (Local Content and Local Participation) Regulations, 2013 (LI 2204) Double tax treaties in Ghana Ghana Belgium DTA Ghana France DTA Ghana Germany DTA Ghana Italy DTA Ghana Netherlands DTA Ghana South Africa DTA Ghana UK DTA Quickbooks Support Documentation Setup New Company File Setup Custom VAT Codes Setting Credits Setting up Items Correctly Network Setup 2015 . Template Settings Theme Color For each color, the params below will give default values Blue Green Red Radian Layout Select layout left-main main-right Menu Select menu Mega Menu Moo Menu CSS Menu Typography Google Font Open Sans Titillium Web Anton None BenchNine Droid Sans Droid Serif PT Sans Vollkorn Ubuntu Neucha Cuprum Archivo Narrow Body Font-size 10px 11px 12px 13px Default 15px 16px 17px 18px Body Font-family Arial Arial Black Georgia Impact Lucida Console Lucida Grande Palatino Tahoma Times New Roman Trebuchet Verdana Segoe UI Reset . .. Copyright 2016 Ghana Revenue Authority. HomeDomestic Tax NewsRates of Income Tax Contained in Income Tax Act, 2015 (Act 896) Rates of Income Tax Contained in Income Tax Act, 2015 (Act 896) Monday, Jan 04 2016 Domestic Tax News The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public of the following Rates of Income Tax contained in the Income Tax Act, 2015 (Act 896) for compliance. All Rights Reserved.
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Rates of Income Tax Contained in Income Tax Act, 2015 (Act 896) Entity Rate of Tax % Corporate income tax 25% Company principally engaged in the hotel industry 22 Company income from the export of non-traditional goods 8 Chargeable income derived by a financial institution from loan granted to a farming enterprise in the production of income of the enterprise 20 Chargeable income derived by a financial institution from loan granted to a leasing company to fund acquisition of assets for lease 20 Manufacturing business located in regional capitals (except Accra & Tema) 75% of corporate tax rate Manufacturing business located outside the Regional capitals 50% of corporate tax rate Free zone enterprise/developers for the first ten (10) years in operation 0 Free zone enterprise/developers after 10 years in operation (on export of goods and services) 15 Free zone enterprise/developers after 10 years in operation (on domestic sales) 25 Chargeable income of a person from petroleum operations 35 Chargeable income of a person from mineral operations 35 AGRO PROCESSING COMPANIES Agro processing business conducted wholly in the country for the first 5 years 1 Cocoa- by product business conducted wholly in the country for the first 5 years 1 Rural banking business for the first 10 years 1 Tree crop farming for the first 5 years 1 Cash crops or livestock(excluding cattle) for the first 5 years 1 Waste processing business for the first 7 years 1 Income derived from letting for sale of low cost affordable residential premises approved by Minister for Works and Housing for the first 5 years 1 Chargeable income of trust 25 APPROVED UNIT TRUST AND MUTUAL FUND Approved unit trust scheme and mutual fund for the first 10 years 1 Interest or dividend paid to a member or a holder of an approved unit trust or mutual fund 1 Income from qualifying venture capital financing company for the first 10 years 1 Interest or dividend paid or credited to a person on a qualifying investment in a qualifying venture capital financing company for the first 10 years 1 Resident Individual Graduated rates provided in the First Schedule Non-resident Individual 20 Gain on realisation of investment asset by an individual 15 WITHHOLDING TAX Withholding tax is deductible from payment for supply of goods and services, and other payments as follows: INCOME RATE (%) COMMENTS Resident Persons Interest (excluding individuals and resident financial institutions) 8 On Account Interest paid to Individual 1 On Account Dividend 8 Final tax Rent of residential property (for individuals and as investment income) 8 Final tax Rent of non-residential property 15 Final tax Fees, allowance to resident director/manager, board member, trustee 20 On Account Fees to lecturers, invigilators, examiners, part-time teachers, non-executive directors/board members and endorsement fees 10 Final Commissions to insurance agents, sales and persons 10 On account Commissions to resident lotto receivers or agents 10 On account Supply of goods exceeding GH 2,000 p.a 3 On account Supply of works 5 On account Supply of services 15 On account Lottery winnings 5 Final Payment to petroleum subcontractor 15 Final Payment for unprocessed precious minerals 10 On account Royalty, natural resource payment 15 On account Non-Resident Persons Income of non-resident individual from employment 20 Final Dividend 8 Final tax Royalties, natural resources payments and rents 15 Final tax Management, consulting and technical service fee and endorsement 20 Final tax Repatriated Branch after tax profits 8 Final tax Interest income 8 Final tax Short term insurance premium 5 Final tax Endorsement fees 20 Final tax Payment for services 20 Final tax Goods, works and services that give rise to income accruing in or derived from Ghana (that is trading in Ghana (i.e. Trending Public Auction Sale of General Goods and Vehicles Payment of Withholding Taxes July 2016 GRA Donates To Support Homowo . Contact Us Email: This email address is being protected from spambots. All Rights Reserved. Acts Print Email INCOME TAX (AMENDMENT) ACT, 2016 ACT907 INCOME TAX ACT, 2015 ACT 896 GRA ACT TIN ACT VAT ACT 870 INTERNAL REVENUE ACT (2006 Amended Version) INTERNAL REVENUE ACT (2012 Amended Version) VAT REGULATIONS COMMUNICATIONS SERVICE TAX ACT GHANA EDUCATION TRUST FUND ACT . Tel: +233- (0) 302 675701-9/684363-686106/684363 Fax: +233- (0) 302 681163/664938 Online Services Customs Classification and Valuation Hs Code Database Online Tax Portal (DTRD) eMDA Portal (CUSTOMS) Report Fraud Help - FAQ Registration / Re-registration Income Tax VAT Customs Post Clearance Audit Gallery . DOWNLOADSYour resource guide for operating a Business in Ghana . where a Permanent Establishment exists) as against with Ghana) 20 Final tax Petroleum sub-contractor 15% Final Payments received by a person who conducts a relevant transport business as payment for (i) carrying passengers, cargo, mail or other movable tangible assets that are embarked in the country, other than as a result of transhipment; or (ii) renting containers and related equipment which are supplementary or incidental to the business referred to in subparagraph (i); 15% Final Payments received by a person who conducts a business of transmitting or receiving messages by cable, radio, optical fibre or satellite or electronic communication in respect of the transmission, reception or emission of messages by an apparatus located in the country, whether or not the messages originate, terminate or are used in the country; 15% Final COMMISSIONER-GENERAL GRA - INTEGRITY FAIRNESS SERVICE Tweet Archives August 2016 (8) July 2016 (5) June 2016 (6) May 2016 (3) April 2016 (7) March 2016 (8) February 2016 (9) January 2016 (16) December 2015 (6) October 2015 (3) September 2015 (4) August 2015 (4) .
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