Ghana’s Parliament has enacted or amended five laws affecting individual and business taxpayers. These Acts were enacted as part of the various fiscal measures introduced under the 2023 Budget Statement and Economic Policy (the 2023 Budget). The Acts are as follows: Excise Duty (Amendment) Act, 2023 (Act 1093) Ghana Revenue Authority (Amendment) Act, 2023 (Act 1096) Growth and Sustainability Levy Act, 2023 (Act 1095) Income Tax (Amendment) (No. 2) Act, 2023 (Act 1094) Revenue Administration Act, 2022 (Act 1086) You are required to select FOUR (4) of the provisions in the Income Tax (Amendment) (No. 2) Act, 2023 (Act 1094) and provide seasoned opinion on the effects of the provisions on individuals and firms in Ghana.

Ghana’s Parliament has enacted or amended five laws affecting individual and business taxpayers. These Acts were enacted as part of the various fiscal measures introduced under the 2023 Budget Statement and Economic Policy (the 2023 Budget). The Acts are as follows: Excise Duty (Amendment) Act, 2023 (Act 1093) Ghana Revenue Authority (Amendment) Act, 2023 (Act 1096) Growth and Sustainability Levy Act, 2023 (Act 1095) Income Tax (Amendment) (No. 2) Act, 2023 (Act 1094) Revenue Administration Act, 2022 (Act 1086) You are required to select FOUR (4) of the provisions in the Income Tax (Amendment) (No. 2) Act, 2023 (Act 1094) and provide seasoned opinion on the effects of the provisions on individuals and firms in Ghana.