Executive summaryThe Commissioner-General (CG) of the Ghana Revenue Authority (GRA), the officer responsible for the day-to-day administration of the GRA affairs and answerable to the Board for the performance of the functions of that office, has issued multiple practice notes on the interpretation of certain provisions in some tax laws pursuant to sections 100 and 101 of the Revenue Administration Act, 2016, Act 915 (RAA).This Alert highlights the key interpretations set forth in the practice notes.Detailed discussionSection 100 of the RAA empowers the CG to issue practice notes setting out the interpretation he places on certain provisions of the tax laws....