Internal Revenue (Amendment) (No.2) Act, 2008 Act 592

ACT, 2008
REPUBLIC OF GHANA
THE SEVEN HUNDRED AND SEVENTY-SIXTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
INTERNAL REVENUE (AMENDMENT) (NO. 2) ACT, 2008
AN Act to amend the Internal Revenue Act, 2000 (Act 592) to further provide for the
imposition of penalties for failure to furnish returns and for related purposes.
DATE OF ASSENT: 6th January, 2009.
ENACTED by the President and Parliament:
Sections 142 and 165 of Act 592 amended
The Internal Revenue Act, 2000 (Act 592) is amended as follows;
(a) in section 142 by the substitution for "one penalty unit" and "half a penalty unit" of "two
currency units" and "one currency unit" respectively; and
(b) in section 165 by the repeal of subsection (1).
Date of Gazette Notification: 9th January, 2009.