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Ghanas Mining Fiscal Regime Overview 2014

Synopsis

Timetric’s Ghana fiscal regime report outlines governing bodies, governing laws, rights and licenses, and key fiscal terms covering three commodities: bauxite, gold and manganese.

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Executive summary

The mining industry is regulated by the Minerals and Mining Act 2006. Ghana’s mining industry is managed by the Ministry of Land and Resources and Environment Protection Agency. The Minerals Commission is also involved in the coordination and implementation of mining policy.

Scope

The report outlines Ghana's governing bodies, governing laws, rights and licenses, key fiscal terms which includes Royalty, Corporate Income Tax, Depreciation, Gift Tax, Rent Tax, Capital Gains Tax, Loss Carry Forward, Withholding Tax and VAT.

Reasons to buy

To get an overview of Ghana's mining fiscal regime.

Key highlights

  • The mining industry is regulated by the Minerals and Mining Act 2006. Ghana’s mining industry is managed by the Ministry of Land and Resources and Environment Protection Agency. 
  • The Minerals Commission is also involved in the coordination and implementation of mining policy. 
  • The Ministry of Land and Natural Resources is responsible for managing country’s land, forest, wildlife and mineral resources. The functions of the ministry include policy formation, co-ordination, monitoring and evaluation, and the validation of policies and projects. The ministry supervises the departments and agencies working under it, and negotiates with development partners.
  • The Environment Protection Agency is responsible for the protection and improvement of the country’s environment. The agency aims to create awareness of the environment at a community level. It has offices across the country and regularly inspects and regulates mining activities.

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