On 31 March 2023, the Parliament of Ghana approved several bills containing measures for the 2023 Budget. These include the Excise Duty (Amendment) Bill 2022, the Income Tax (Amendment) (No.2) Bill 2022, the Growth and Sustainability Levy Bill, 2022, and the Ghana Revenue Authority (Amendment) Bill 2022. The main measures are as follows:

• The implementation of a minimum chargeable income system…