Skip to document content Skip to main menu Skip to search

Revenue Agencies (Retention of Part of Revenue) Act, 2002

Act 628 of 2002

Repealed
The commencement date of this work could not be ascertained. We used the date 31 December of the year in which it was published.
This Act was repealed on 2009-12-31 by Ghana Revenue Authority Act, 2009.
Revenue Agencies (Retention of Part of Revenue) Act, 2002
Citation
Act 628 of 2002
Date
25 June 2002
Language
English
Publication
Download PDF (718.6 KB)
Related documents
Skip to document content
Ghana

Revenue Agencies (Retention of Part of Revenue) Act, 2002

Act 628 of 2002

  • Published in Ghana Gazette on 25 June 2002
  • Assented to on 24 June 2002
  • Commenced on 25 June 2002
  • [This is the version of this document from 25 June 2002.]
  • [The commencement date of this work could not be ascertained. We used the date 31 December of the year in which it was published.]
  1. [Repealed by Ghana Revenue Authority Act, 2009 (Act 791 of 2009) on 31 December 2009]
AN ACT to authorize each revenue agency to retain a percentage of the revenue it collects, and for related matters.BE IT ENACTED by Parliament as follows:

1. Funding of a revenue agency

Each of the following institutions:
(a)Internal Revenue Service;
(b)Customs, Excise and Preventive Service;
(c)Value Added Tax Service;
shall for the carrying out of its functions and for the payment of salaries, allowances, operational and administrative expenses, and other expenditure, retain an amount as may be determined by the Minister not exceeding 3 per­cent of the total annual revenue it collects.

2. Consequential amendments

(1)The Internal Revenue Service Law, 1986 (PNDCL 143) is amended in section 20 subsection (2) paragraph (b) by the deletion after “Service” of the expression “under section 15 of this Law”.
(2)The Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) is amended in section 21 subsection (5) paragraph (b), by the deletion after “Service” of the expression “under section 16 of this Law”.
(3)The Value Added Tax Act 1998 (Act 546) is amended in section 51 subsection (5) paragraph (b) by the deletion after “Service” of the expression “under section 50 of this Act”.
(4)The Internal Revenue Act 2000 (Act 592) as amended is further amended by the substitution for subsection (2) of section 113 of the following:“
(2)The Commissioner shall be responsible for the administration of this Act and shall pay into the Consolidated Fund monies due to the Service under this Act unless otherwise provided under any other enactment.”

3. Repeals

The following are hereby repealed:
(a)sections 14 and 15 of the Internal Revenue Service Law, 1986 (PNDCL 143);
(b)sections 15 and 16 of the Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330); and
(c)section 50 of the Value Added Tax Act, 1998 (Act 546).
▲ To the top

History of this document

31 December 2009
25 June 2002 this version
Commenced
24 June 2002
Assented to