Transcription of Practice Note on Charitable Organisation
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Practice Note on Charitable Organisation
Practice Note on Charitable Organisation GHANA REVENUE AUTHORITY Practice Note on Withholding of Tax under the Income Tax Act, 2015 (ACT 896) Practice Note Number: DT / 2016 / 001 Date of Issue: 6th October, 2016 Practice Note on Withholding of Tax i TABLE OF CONTENT TAX LAW .. 1 PURPOSE .. 1 INTERPRETATION .. 1 Meaning of Goods, Works and Services .. 2 THE APPLICATION OF THIS Practice NOTE .. 3 Withholding from Investment Returns .. 4 Withholding .. 5 Payment to Non Resident person .. 10 Obligation of Resident Persons who enter into contract with Non-resident persons .. 10 Payments Exempted from Withholding Tax .. 10 Threshold for Withholding Tax .. 11 Source of Payment .. 12 Persons Required to Withhold Tax.
Practice Note on Charitable Organisation GHANA REVENUE AUTHORITY Practice Note on Withholding of Tax under the Income Tax Act, 2015 (ACT 896)
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