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GRA practice-note reader
Excise Duty
GRA's interpretation and administration of the excise-duty framework addressed in the 2025 note.
MSL Business School · Legal Research Resource
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
Excise Duty Act, 2014 (Act 878) and related law
Reader status
Use with current consolidated law
Act 915 route
Verified source record
This official PDF is image-based. TaxLawGH has verified its title page, reference, issue date, scope and source, but does not present a machine-derived transcription as the note’s text.
Official source
The Ghana Revenue Authority PDF is the controlling publication for the wording of this practice note. TaxLawGH retains a verified preservation copy and exposes the official source while it remains available.
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