Ghana Revenue Authority Act, 2009 Act 791
This document is part of the source library for NRGI's 2017 Resource Governance Index,
a comprehensive measure of the quality of
natural resource governance in oil, gas and mineral-rich
countries. To access the full dataset and all other index resources,
visit https://resourcegovernanceindex.org.
Data and Resources
Additional Info
| Field | Value |
|---|---|
| Sector | Mining |
| Country | Ghana |
| Year | |
| RGI Edition Year | 2017 |
| Topic | Mandatory payment disclosure, Tax policy and revenue collection |
| Document Type | Statute |
| RGI Sub-component | Taxation |
| RGI Questions |
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?, 1.2.6b: Is the national tax authority required to audit extractive companies?, 1.2.6c: Is the national tax authority required to periodically be audited by an external body? |
| Did this document contribute to RGI scoring? | Used for scoring |
| Are the RGI questions here tagged with law and/or practice | Law |
| Publisher | http://www.gra.gov.gh/ |
| Author | Parliament of Ghana Parliament of Ghana |
| Source or API link | http://www.gra.gov.gh/docs/info/gra_act.pdf |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |