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Author: Ismail Ibn Ibrahim

Ismail Ibn Ibrahim practices with Ali-Nakyea & Associates as a Tax Lawyer specializing in Tax Risk Management. He is currently an LLM (Tax Law) candidate at the Queen Mary University of London. He has a bachelor of Laws (LL.B) degree from Kwame Nkrumah University of Science and Technology and a Qualifying Certificate in Law (QCL) from the Ghana School of Law.

Key Tax Developments in 2019

January 21, 2020

Following the major overhaul of Ghana’s tax regime in 2015 (i.e. the repeal of the Internal Revenue Act 2000 (Act 592) and the introduction of the Income Tax Act, 2015 (Act 896)), there have been many amendments in the subsequent years. This article focuses on the key tax developments in 2019, which includes amendments to the tax laws in the second half of 2018, which applied through the 2019 assessment year, and amendments in 2019, which are intended to take effect in 2020.

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