Airport Tax Act, 1963 (Act 209)

(1) A passenger departing from an airport by aircraft shall pay a tax to the Commissioner-General of the Ghana Revenue Authority in respect of each flight as follows:

(a) for a domestic flight, five Ghana Cedis;

(b) for a flight to a destination outside the country within West Africa, sixty United States Dollars;

(c) for a flight to a destination outside West Africa in Economy Class, one hundred United States Dollars;

(d) for a flight to a destination outside West Africa in Business Class, one hundred and fifty United States Dollars; and

(e) for a flight to a destination outside West Africa in First Class, two hundred United States Dollars.

(2) The Commissioner-General shall pay the amount collected under subsection (1) as follows:

(a) ninety-one per cent of the amount to the Ghana Airport Company Limited;

(b) six point seven five per cent of the amount to the Air Navigation Services Agency;

(c) one point five per cent of the amount to the Aircraft Accident and Incident Investigation and Prevention Bureau; and

(d) zero point seven five per cent of the amount to the Ghana Civil Aviation Authority.

No tax shall be levied in respect of the following passengers:—

(a) a child under two years;

(b) a passenger in transit who is staying less than twenty-four hours in Ghana; and

(c) a passenger in transit who satisfies the Commissioner-General that he has been unavoidably delayed in Ghana.

(1) It shall be lawful for the Commissioner-General to—

(a) inspect any premises for ascertaining whether the provisions of this Act are being carried out; and

(b) request in writing any person to furnish returns and other documents for the purposes of this Act.

(2) Any person who prevents the Commissioner-General without reasonable cause from inspecting any premises for the purposes of this Act, or who fails to furnish a return or document which he is requested to furnish by the Commissioner-General within the period specified in the request, or who furnishes a false or incorrect return or document, shall be guilty of an offence and shall, on summary conviction, be liable to a fine not exceeding one hundred pounds or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.

Every person who owns, or is responsible for, an aircraft shall see to it that the tax applicable to a passenger has been paid.

The Minister of Finance may make regulations for carrying out the principles and provisions of this Act.

Any person who contravenes the provisions of this Act shall be guilty of an offence and shall, on summary conviction, be liable to a fine not exceeding one hundred pounds or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.

In the case of an offence by a body of persons—

(a) where the body of persons is a body corporate, every director and officer of the body corporate shall be deemed to be guilty of that offence; and

(b) where the body of persons is a firm, every partner of that firm shall be deemed to be guilty of that offence:

Provided that no such person shall be deemed to be guilty of the offence, if he proves that such offence was committed without his knowledge or that he exercised due diligence to prevent the commission of the offence.

In this Act, unless the context otherwise requires—

“Commissioner-General” means the Commissioner-General appointed under the Ghana Revenue Authority Act, 2009 (Act 791); and

“tax” means the tax payable under section 1.

This Act shall come into force on the first day of December, 1963.