Ghana Tax

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New income tax legislation known as the Income Tax Act, 2015 (Act 896) went into effect on January 1, 2016. The tax law covers operations in all industries, including petroleum, minerals and mining, and financial services, among others. The new income tax law also seeks to widen the country’s tax base and consolidate the various income tax...

 

International Accounting Standards (IAS) 1 Presentation of Financial Statements is the International Financial Reporting Standard (IFRS) governing the presentation of financial statements and also applicable in Ghana since the Institute of Chartered Accountants Ghana’s adoption of IFRS. IAS 1 Presentation of Financial Statements sets out the...

Chapter | Tax from The Report: Ghana 2017

In conjunction with Deloitte, OBG explores the taxation system, examining Ghana’s investor-friendly environment.

OBG talks to Felix Nana Sackey, Managing Partner and CEO, Deloitte Ghana, on financial statements.

The Ghanaian economy is well positioned to accelerate growth, with several key factors likely to encourage expansion in the coming years.

 

Ghana’s parliament has enacted new income tax legislation with an effective date of September 1, 2015. The new legislation, the Income Tax Act, 2015 (Act 896), replaces the Internal Revenue Act, 2000 (Act 592) as the primary legislation on income tax in Ghana. The act also covers taxation of operations in industries such as petroleum, minerals...

Chapter | Tax from The Report: Ghana 2016

OBG’s partner Deloitte lays out what investors need to know about income tax legislation in Ghana.

This section also includes a viewpoint from Felix Nana Sackey, CEO, Deloitte Ghana.

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