INTERNAL REVENUE SERVICE ACT - 1986 (PNDCL 143)

    • There is hereby established a Service to be known as the "Internal Revenue Service" (hereafter in this Law referred to as the "Service"), which shall form part of the Public Services of Ghana.

    • The Service shall be made up of-

      (a) the personnel of the Central Revenue Department existing immediately before the coming into force of this Law;

      (b) such other public officers that may be transferred or seconded to the Service;

      (c) such other persons that may be employed by the Service.

    • (1) The governing body of the Service shall be the Internal Revenue Service Board (hereafter in this Law referred to as the "Board").

      (2) The Board shall consist of:

      (a) a Chairman and six other persons appointed by the Council;

      (b) the Commissioner of Internal Revenue;

      (c) the Controller and Accountant-General.

      (3) The Chairman shall hold office on such terms and conditions of service as the Council may determine.

    • The Board shall be responsible for-

      (a) ensuring the effective assessment and optimum collection of all taxes and penalties due to the State under the relevant laws administered by the Department before the coming into force of this Law and any other tax laws that may be introduced from time to time;

      (b) making recommendations to the Secretary on tax policy, tax reform, tax legislation, tax treaties and exemptions as may be required from time to time;

      (c) ensuring that all amounts collected by the Service are paid into the Consolidated Fund unless otherwise provided in this Law;

      (d) generally controlling the management of the Service on matters of policy, subject to the provisions of this Law;

      (e) appointing, promoting and disciplining (including dismissing) employees of the Service;

      (f) drawing up a scheme of service prescribing the terms and conditions of service as well as the remuneration of the employees of the Service.

    • (1) A member of the Board, other than the Commissioner for Internal Revenue and the Controller and Accountant-General shall hold office for a period not exceeding three years, and shall on the expiry of that period be eligible for re-appointment but for not more than three terms.

      (2) A member of the Board may at any time resign his office by notice in writing addressed to the Council and may be removed from office by the Council.

      (3) Except as otherwise provided, members of the Board shall hold office on such terms and conditions, including such allowances or remuneration as the Council may, on the recommendation of the Secretary, determine.

    • (1) The Board shall meet at such times and places as the Chairman may determine, but shall meet at least once every three months.

      (2) A special meeting of the Board shall be called by the Commissioner of Internal Revenue in consultation with the Chairman.

      (3) At every meeting of the Board at which he is present, the Chairman shall preside, and in his absence, a member of the Board appointed by the members present from among themselves shall preside.

      (4) The quorum of every meeting of the Board shall be five.

      (5) The Board may at any time co-opt any person to act as an adviser at its meeting but no person so co-opted shall be entitled to vote at the meeting on a matter for decision by the Board.

      (6) The validity of any proceedings of the Board shall not be affected by any vacancy in its membership or any defect in the appointment of any member thereof.

      (7) Subject to the provisions of this Law, the Board shall regulate its own procedure.

    • The Board may for the discharge of its functions appoint Committees and may assign to such Committees such functions as the Board may determine.

    • The Head of the Service shall be the Commissioner of Internal Revenue who shall be appointed by the Council.

    • Subject to the direction of the Board on matters of policy, the Commissioner of Internal Revenue shall be responsible for the day-to-day administration of the Service.

    • (1) There shall be three Deputy Commissioners of Internal Revenue who shall be appointed by the Council.

      (2) The Deputy Commissioners of Internal Revenue shall head the Finance and Administration, Operations, Research, Planning and Monitoring Departments and such other Departments of the Service as the Board may direct and shall perform such functions as the Commissioner of Internal Revenue may in consultation with the Board, direct.

    • The public services and other organisations shall co-operate with the Commissioner of Internal Revenue to ensure the effective assessment and optimum collection of all direct taxes.

    • (1) The Board may engage such staff as may be necessary for the proper and efficient discharge of its functions.

      (2) The Board may upon the recommendation of the Commissioner of Internal Revenue engage the services of such consultants or experts as may be necessary.

      (3) Such staff, consultants and experts shall be engaged on such terms and conditions as the Board may determine.

      (4) The Board may delegate any power of appointment conferred on it by this section to the Commissioner of Internal Revenue.

    • (1) There shall be a Secretary to the Board who shall be appointed by the Board.

      (2) The Secretary to the Board shall arrange the business of the Board and cause to be recorded and kept the minutes of all meetings of the Board.

      (3) The Secretary to the Board shall also perform such other functions as the Board may direct.

    • [Repealed by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.3(a)].

    • [Repealed by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.3(a)].

    • The Service may for and in connection with the performance of its functions acquire, hold, manage or dispose of any movable or immovable property and may enter into such contracts and transactions as may be expedient.

    • The Board shall every year submit to the Council, the Secretary and the Secretary responsible for Finance and Economic Planning-

      (a) a report of its activities and operations during the preceding financial year within three months after the end of that financial year;

      (b) detailed estimates of its revenue and expenditure for the next financial year, three months before the commencement of each financial year.

    • The Secretary and the Secretary responsible for Finance and Economic Planning may at any time call for returns of revenue or revised revenue estimates from the Commissioner of Internal Revenue.

    • (1) The Service shall have an Internal Auditor.

      (2) Subject to the provisions of this Law, the Internal Auditor shall be responsible to the Commissioner of Internal Revenue for the performance of his duties.

      (3) As part of his duties under this Law, the Internal Auditor shall, at intervals of three months, prepare a report on the internal audit carried out by him during the period of three months immediately preceding the preparation of the report, and submit the report to the Commissioner of Internal Revenue.

      (4) Without prejudice to the general effect of subsection (3) of this section, the Internal Auditor shall make in each report such observations as appear to him necessary as to the conduct of the financial affairs of the Board during the period to which the report relates.

      (5) The Internal Auditor shall send a copy of each report prepared by him under this section to each of the following-

      (a) the Secretary;

      (b) the Auditor-General; and

      (c) the Chairman of the Board.

    • (1) The Service shall keep proper books of account and proper records in relation thereto and the account books and records of the Service shall be in such form as the Auditor-General may approve.

      (2) The Service shall keep separate records and accounts for:

      (a) taxes and penalties collected and paid into the Consolidated Fund;

      (b) funds provided for the administration of the Service.[As amended by the Revenue Agencies (Retention of Part of Revenue) Act, 2002 (Act 628), s.2(1)].

      (3) The financial year of the Service shall end on 31st day of December in each year.

      (4) The books and accounts of the Service shall each year be audited by the Auditor-General.

      (5) The Auditor-General shall forward a copy of the Report to the Council within three months of the end of each financial year.

    • (1) All rights, assets and property vested in, or in any manner held on behalf of or for the purposes of the Central Revenue Department immediately before the commencement of this Law shall be vested in the Service.

      (2) All liabilities and obligations subsisting against the Central Revenue Department immediately before the commencement of this Law shall thereafter continue to subsist between the Service and such other party.

    • The Secretary on the recommendation of the Board may by legislative instrument make regulations to give full effect to the provisions of this Law and, in particular, provide guidelines for the administration of all laws administered by the Service.

    • (1) In this Law unless the context otherwise requires:

      "Board" means the Internal Revenue Service Board.

      "Commissioner of Internal Revenue" means the person appointed under section 8 of this Law.

      "Council" means the Provisional National Defence Council.

      "Department" means the Central Revenue Department in existence immediately before the coming into force of this Law.

      "Secretary" means the Secretary responsible for the National Revenue Secretariat.

      (2) Any reference in any enactment to the Commissioner of Income Tax or the Central Revenue Department shall be construed as references to the Commissioner of Internal Revenue and the Service respectively.

    • Any enactment in force immediately before the commencement of this Law shall apply with such modifications as may be necessary to give full effect to the provisions of this Law.