Ghana Revenue Authority Act, 2009 (Act 791)
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.
Data and Resources
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Ghana Revenue Authority Act, 2009 (Act 791)PDF
This document was used in the creation of the 2021 Resource Governance Index.
Additional Info
| Field | Value |
|---|---|
| Sector | Oil and Gas, Mining |
| Country | Ghana |
| Year | |
| RGI Edition Year | 2021 |
| Topic | Mandatory payment disclosure, Revenue management, State-owned enterprises, Tax policy and revenue collection |
| Document Type | |
| RGI Sub-component | |
| RGI Questions |
1.2.5f: Who is the tax authority (i.e. who has the authority to collect taxes and payments from extractive companies)?, 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?, 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 | |
| Author | |
| Source or API link | https://gra.gov.gh/wp-content/uploads/2018/11/gra_act.pdf |
| Maintainer | Natural Resource Governance Institute |
| Maintainer Email | Natural Resource Governance Institute |