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The Revenue Administration Act, 2016 is a critical piece of Ghanaian legislation that establishes the framework for administering and enforcing tax laws. This act provides guidelines for the Ghana Revenue Authority (GRA) to assess, collect, and account for tax revenue. It covers a range of important topics, including taxpayer registration, information disclosure requirements, auditing procedures, and enforcement mechanisms. The act also outlines penalties for non-compliance, dispute resolution options, and appeals processes, offering both taxpayers and tax authorities a clear understanding of their rights and obligations under Ghana’s tax laws.
