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  • Section Amended: 34 of Act 504

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    The Free Zone (Amendment) Act of 2002 amends Section 34 of the Free Zone Act of 1995 to require that foreign employees pay appropriate income taxes to the Government of Ghana on any income earned in Ghana, including in free trade zones, according to existing income tax legislation and any double taxation agreements between Ghana and the foreign employee's government. The amendment substitutes new language in subsection 4 of Section 34 of the original Free Zone Act regarding the taxation of income earned by foreign employees working in Ghana.

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    Gha 92292

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    The Free Zone (Amendment) Act of 2002 amends Section 34 of the Free Zone Act of 1995 to require that foreign employees pay appropriate income taxes to the Government of Ghana on any income earned in Ghana, including in free trade zones, according to existing income tax legislation and any double taxation agreements between Ghana and the foreign employee's government. The amendment substitutes new language in subsection 4 of Section 34 of the original Free Zone Act regarding the taxation of income earned by foreign employees working in Ghana.

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    © All Rights Reserved
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    6 views1 page

    Section Amended: 34 of Act 504

    Uploaded by

    Bela Ntowaa Bona
    The Free Zone (Amendment) Act of 2002 amends Section 34 of the Free Zone Act of 1995 to require that foreign employees pay appropriate income taxes to the Government of Ghana on any income earned in Ghana, including in free trade zones, according to existing income tax legislation and any double taxation agreements between Ghana and the foreign employee's government. The amendment substitutes new language in subsection 4 of Section 34 of the original Free Zone Act regarding the taxation of income earned by foreign employees working in Ghana.

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    © All Rights Reserved
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    ACT 618

    THE SIX HUNDRED AND EIGHTEENTH

    ACT

    OF THE PARLIAMENT OF THE REPUBLIC


    OF GHANA
    ENTITLED
    FREE ZONE (AMENDMENT) ACT, 2002
    AN ACT to amend the Free Zone Act, 1995 (Act 504)
    DATE OF ASSENT: 5th April, 2002.
    BE IT ENACTED by Parliament as follows
    Section 34 of Act 504 amended
    The Free Zone Act, 1995 Act 504 is amended in section 34 by the
    substitution for subsection (4) of the following subsection:
    "(4) A foreign employee shall pay appropriate tax to the
    Government of Ghana on income earned in Ghana including income
    earned in the free zone during that period of work in accordance with
    existing income tax legislation and subject to the provisions of any
    double taxation agreement between the Government of Ghana and
    the Government of the foreign employee".

    Date of Gazette notification: 12th April, 2002.

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