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Practice Notes and Guidelines

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GRA⋅Practice Notes and Guidelines

Practice Notes

Bank Business

Capital Allowance

Carry Over Losses

Change in Accounting Date

Change in Ownership

Charitable Organisation

Contribution or a Donation to a Worthwhile Cause

Double Taxation Relief under the Income Tax Act (Act 896)

Excise

Final Limitation of Financial Cost

Gains or Profits from Employment

Limitation on Deduction of Financial Costs

Lotteries Tax - Amended

Minimum Chargeabe Income under the Income Tax Act 2015 (Act 896)

Repairs and Improvement of Depreciable Assets

Repairs and Improvement under the Income Tax Act 2015 ACT 896

Separate Petroleum Operation

VAT Flat Rate Scheme

Withholding of Tax

Mortgage Interest Loan Deduction

Supplies that are Exempt at Importation but Taxable in the Domestic Market Under the VAT Act,2013 (Act 870)

Guidelines/ Instructions/ Manuals

Authorised Economic Operator (AEO) User Manual, 2024

Covid 19 Levy (Administrative Guidelines)

CRS Guidance Notes

E-Levy (Administrative Guidelines)

E-VAT (Administrative Guidelines on Certified Invoicing System)

Financial Sector Recovery Levy (Administrative Guidelines)

Requirement to show Commissioner-General's Tax Invoice as proof of expenses incurred for Income Tax purposes

Transfer Pricing Regulations, 2020 (LI 2412)

Upfront Payment_Upd (Administrative Guidelines)

VAT Guidelines for VAT ACT 1151

Value Added Tax Regulations, 2016 (L.I. 2243)

Supply by the Estate Developer & the Supplier of Immovable Property for Rental Purposes (VAT Administrative Guidelines)

Revised VAT Administrative Guidelines on the Rental of Commercial Premises and the Supply of Immovable Property by an Estate Developer

Waiver of Penalty and Interest (Administrative Guidelines)