Revenue Administration (Amendment) Act, 2022 Act 1086

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REVENUE ADMINISTRATION Act 1086
(AMENDMENT) ACT, 2022
ARRANGEMENT OF SECTIONS
Section
1. Section 33A inserted
2. Second Schedule to Act 915 amended
3. Third Schedule to Act 915 amended

Act 1086
REPUBLIC OF GHANA
The One Thousand and eighty-sixth
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
REVENUE ADMINISTRATION (AMENDMENT) ACT, 2022
AN ACT to amend the Revenue Administration Act, 2016 (Act 915) to
provide for the Commissioner-General to establish a monitoring
mechanism to determine or verify the actual revenue collected by
a taxpayer, to introduce the requirement for a tax clearance
certificate, to provide for returns in respect of the realisation of an
asset or a liability and for related matters.
DATE of ASSENT: 29^ December, 2022.
Passed by Parliament and assented to by the President.
Section 33A inserted
1. The Revenue Administration Act, 2016 (Act 915) referred to in
this Act as the “principal enactment” is amended by the insertion after
section 33, of
2

The Revenue Administration Act, 2016 (Act 915) referred to in
this Act as the “principal enactment” is amended by the insertion after
section 33, of
2

Revenue Administration (Amendment) Act, 2022 Act 1086
"Access to physical network node
33A. (1) For the purposes of a tax law,
" (a) the Commissioner-General may establish a
monitoring mechanism to verify the actual
a revenue that accrues to a taxpayer for the
purpose of computing taxes due under this
Act; and
(b) a person shall provide the Commissioner
General or an authorised tax officer with
physical access to the physical network node
or infrastructure or system of that person at
an equivalent point in the network or
infrastructure or system where the system of
the taxpayer is connected.
(2) A person who refuses to provide the Commissioner
General or a tax officer with physical access to the physical network node
or infrastructure or system of that person as specified in paragraph (b) of
subsection (1) is, in addition to the penalty provided in section 78, liable
to pay to the Authority a penalty of five percent ofthe annual gross revenue
of that person.
(3) This section has effect despite a provision in an
enactment relating to confidentiality, privilege or the public interest with
respect to the production of, or access to, a document.”.
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4
3

ion in an
enactment relating to confidentiality, privilege or the public interest with
respect to the production of, or access to, a document.”.
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4
3

F
Act 1086 Revenue Administration (Amendment) Act, 2022
Second Schedule to Act 915 amended
2. The principal enactment is amended in the Second Schedule by
the substitution for paragraph (a), of
il(a) in relation to income tax
(i) a return of income filed under section 39A
of the Income Tax Act, 2015 (Act 896);
(ii) a return of income filed under section 124
of the Income Tax Act, 2015 (Act 896); and
(iii) a statement of tax withheld filed under
section 117 of the Income Tax Act, 2015
(Act 896);”.
Third Schedule to Act 915 amended
4. The principal enactment is amended in the Third Schedule by the
deletion of the fifth row.
Date of Gazette notification: 29th December, 2022.
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