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GRA practice-note reader
Minimum Chargeable Income
The application of minimum chargeable income under Act 896, including the statutory tests discussed by GRA.
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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
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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