GHANA: PRIVATE UNIVERSITIES TO PAY CORPORATE TAX Until recently, - TopicsExpress

GHANA: PRIVATE UNIVERSITIES TO PAY CORPORATE TAX Until recently, private universities in Ghana were exempted from the payment of corporate tax in accordance with Section 10 (1d) of the Internal Revenue Act. Section 10 (1d) of the Act exempts “income accruing to or derived by an exempt organisation other than income from business”. Section 94 of Act 592 defined exempt organisations as “religious, charitable or educational institution of a public character”.

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