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Ghana Revenue Authority issues Practice Notes on double tax relief and minimum chargeable income

21 May 2024

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Tax Alerts, Information Reporting, Legislation & Policy, National/Federal Taxation, Treaties

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Ghana

A new Practice Note on double tax relief provides taxpayers with information on the applicable relief, necessary steps, and documentation required to procure the relief.Additionally, a second Practice Note provides guidelines on the application of the minimum chargeable income in Ghana as provided for in Act 1094. Executive SummaryThe Commissioner-General (CG) of Ghana Revenue Authority (GRA) CG of the GRA, the officer responsible for the administration of the tax laws, has issued Practice Notes (PNs) on:Obtaining double taxation relief under the Income Tax Act, 2015, Act 896 (as amended) (ITA)Determining minimum chargeable income under the Income Tax (Amendment) Act, 2023, Act...