About Services Team JKO Software Tax Returns 2026 Acts & Laws Practice Notes Contact
📢 Annual Tax Returns Filing · Deadline extended to 31 May 2026 · Income Tax Act 896 — every individual must file File with us →
Regulator Guidance

Practice Notes & Directives

Interpretive guidance issued by Ghana's regulators on how the principal Acts apply in practice. GRA practice notes for tax; BoG directives for banking and prudential supervision. Read alongside the underlying Act.

🇬🇭 GRA Tax Practice Notes
📑
Income Tax · Act 896
Practice Note on Withholding of Tax
PDF · 753 KB · 22 pages
📑
Income Tax · Act 896 ss.4, 27, 113–114
Practice Note on Income from Employment
PDF · GRA
📑
Income Tax · Act 896 ss.5, 8–9
Practice Note on Income from Business
PDF · GRA
📑
Income Tax · Act 896 s.6
Practice Note on Income from Investment
PDF · GRA
📑
Income Tax · Act 896 Third Sched.
Practice Note on Capital Allowance
PDF · GRA
📑
Income Tax · Act 896 ss.2,8,9,12
Practice Note on Repairs & Improvement
PDF · 595 KB · 6 pages
📑
Income Tax · Act 896
Practice Note on Final Limitation of Financial Cost
PDF · 761 KB · 14 pages
📑
Income Tax · Act 896 s.23
Practice Note on Bad & Doubtful Debts
PDF · GRA
📑
Income Tax · Act 896
Practice Note on Foreign Exchange Gains & Losses
PDF · GRA
📑
Income Tax · Act 896 s.97
Practice Note on Charitable Organisations
PDF · 672 KB · 8 pages
📑
Income Tax · Act 896
Practice Note on Change in Ownership
PDF · 676 KB · 6 pages
📑
Income Tax · Act 896 ss.7, 105
Practice Note on Gift Tax
PDF · GRA
📑
Income Tax · Act 896
Practice Note on Taxation of Royalties
PDF · GRA
📑
Income Tax · Act 896 Sixth Sched.
Practice Note on Taxation of Petroleum Operations
PDF · GRA
📑
Income Tax · Act 896 Fifth Sched.
Practice Note on Taxation of Mineral & Mining Operations
PDF · GRA
📑
Income Tax · Act 896
Practice Note on Taxation of Real Estate
PDF · GRA
📑
Income Tax · Act 896
Practice Note on obtaining Double Taxation Relief
PDF · 5.6 MB · 16 pages
📑
Cross-border Tax
GRA E-Commerce Practice Note
PDF · 5.0 MB · 19 pages
📑
VAT · Act 870 (legacy)
Practice Note on the VAT Flat Rate Scheme
PDF · 968 KB · 12 pages
📑
VAT · Act 870
Practice Note on VAT Withholding (Reverse Charge)
PDF · GRA
📑
Excise Tax Stamp · Act 873
Practice Note on Excise Tax Stamp Implementation
PDF · GRA
📑
Gaming · 2024 Amended
Amended Practice Note on Taxation of Gross Gaming & Lottery
PDF · 739 KB · 19 pages
📑
Revenue Admin · Act 915
Practice Note on Filing of Tax Returns
PDF · GRA
📑
Revenue Admin · Act 915
Practice Note on Penalties & Interest
PDF · GRA
📑
Revenue Admin · Act 915
Practice Note on Objections & Appeals
PDF · GRA
📑
L.I. 2412 · Regulations
Transfer Pricing Regulations, 2020
PDF · 11.1 MB · 36 pages

Practice notes are interpretive — they bind the regulator but do not amend the Act. For the legislative text itself see the Acts & Laws section above. Updates and new notes are issued periodically; verify the latest at gra.gov.gh/practice-notes and bog.gov.gh regulations & directives.