Taxation policy and practice 2017 18 pdf

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taxation policy and practice 2017 18 pdf

Aston University

Altogether, these countries represent a population of more than 2 billion people. Agreement between the Principality of Monaco and the Principality of Andorra with a view to exchanging tax information Agreement concerning the exchange of tax information between the Principality of Monaco and the Argentine Republic Agreement between the Government of the Principality of Monaco and the Government of Australia concerning the exchange of tax information Agreement between the Principality of Monaco and the Austrian Republic regarding the exchange of tax information
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Published 23.12.2018

Basic Concepts of Income Tax

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The tax withheld must be filed and payment made by the 15th of the month following the month in which the tax is withheld. The return is required to outline salaries paid to each employee, exemptions, tax reliefs, chargeable income, tax due and tax paid. Generally, the employer is required to compute the income tax on any employment income accrued or derived in Ghana by the assignees. They are obliged to remit it to the GRA within the first 15 days of the ensuing month in which the payment was made. At the year-end, the employer is required to prepare an annual reconciliation of the taxes withheld on monthly basis to determine whether there are any differences. Where there is a short fall, the employer is required to pay the difference within 15 days after the end of the year that is on or before 15 January.

Tax returns and compliance

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5 COMMENTS

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  2. Françoise H. says:

    Ghana - Income Tax - KPMG Global

  3. Odoacro B. says:

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