Income Tax Act, 2015 (Act 896)

This document is part of the source library for NRGI's 2021 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.

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Income Tax Act, 2015 (Act 896)PDF
This document was used in the creation of the 2021 Resource Governance Index.
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Additional Info

Field	Value
Sector	Oil and Gas, Mining
Country	Ghana
Year
RGI Edition Year	2021
Topic	Contract transparency and monitoring, Mandatory payment disclosure, Revenue management, State-owned enterprises, Tax policy and revenue collection
Document Type	PDF
RGI Sub-component
RGI Questions	1.2a: What is the fiscal system for extractive resources?, 1.2.5a: Do rules specify the income tax rate(s) applying to extractive companies? , 1.2.5d: Do rules specify the withholding tax rate(s) applying to extractive companies payments?, 1.4.1a: Are there rules governing fiscal transfers between the government and the SOE?, 1.4.7c: Are there rules that govern how the proceeds from the sale of the SOE's production should be transferred to the government?, 5.2a: Do rules specify withholding taxes applicable to payments to non-resident extractive industry suppliers?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher
Author
Source or API link	https://gra.gov.gh/wp-content/uploads/2018/11/INCOME-TAX-ACT-2015-ACT-896.pdf
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute