Ghana Publishes Guidelines for the Implementation of Tax Incentives in Support of Taxpayers Against the COVID-19 Pandemic

The Ghana Revenue Authority (GRA) has published Guidelines for the Implementation of Tax Incentives in Support of Taxpayers Against the COVID-19 Pandemic. Part One of the guidelines provide the framework for the smooth application of tax incentives announced by Government in the wake of the COVID-19 pandemic to:
- Personal emoluments of Health Workers;
- Additional allowances of frontline Health Workers;
- Persons who make withdrawals from Provident Funds or personal pension schemes as a result o…