On 31 March 2021, Ghana enacted the laws for the implementation of the different measures of the 2021 Budget announced by the Ministry of Finance earlier in the month. The final measures include: A tax rebate equal to 30% on the income tax due for companies in the hotel and restaurant, education, arts and entertainment, and travel and tour sectors for the second, third, and fourth quarters of 2021; The suspension of quarterly income tax installment payments for the second, third, and fourth quarters of 2021 for small businesses using the income tax stamp system, which is generally used by...