Home / Practice notes and rulings / Obtaining Double Taxation Relief
GRA practice-note reader
Obtaining Double Taxation Relief
GRA's administrative route for obtaining foreign-tax and treaty relief under Act 896.
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Legal effect and current-law check
Sections 100–102 of the Revenue Administration Act, 2016 (Act 915) govern statutory practice notes: a practice note binds the Commissioner-General until revoked but does not bind a taxpayer. A later inconsistent enactment or practice note displaces it to the extent of the inconsistency. This record therefore identifies the note’s own authority and date; the current consolidated law must still be checked.
Document class
GRA practice note
Stated authority
Income Tax Act, 2015 (Act 896)
Reader status
Use with current consolidated law
Act 915 route
Verified source record
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Official source
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