The Ghana Revenue Authority (GRA) has published Guidelines for the Implementation of Tax Incentives in Support of Taxpayers Against the COVID-19 Pandemic. Part One of the guidelines provide the framework for the smooth application of tax incentives announced by Government in the wake of the COVID-19 pandemic to: Personal emoluments of Health Workers; Additional allowances of frontline Health Workers; Persons who make withdrawals from Provident Funds or personal pension schemes as a result of permanent loss of employment or capital due to the COVID-19; and Donations made towards the fight against the pandemic. The guidelines include the scope of beneficiaries...