The Parliament of Ghana has passed the Penalty and Interest Waiver (Amendment) Act
2021, Act 1073 to make amendments to the existing Penalty and Interest Waiver Act
2021, Act 1065 to extend the period for application for a waiver of penalty and interest
on accumulated tax arrears. The main focus of the amendment of the Act is to extend the
deadline for payment of outstanding tax liabilities with respect to previous periods up to
31 December 2020 from 31 December 2021 to 30 June 2022.
