Excise Duty (Amendment) Act, 2023

By: Miriam A.A Kwateng. Pupil, Zoe, Akyea & Co.   Introduction The Excise Duty (Amendment) Act, 2023 amends the Excise Duty Act, 2014 (Act 878). This amendment was assented to on 3rd April 2023. The object of the Act is to increase the excise duty in respect of cigarettes and tobacco products, wine, malt drinks, […]

Understanding Ghana’s Growth and Sustainability Levy Act of 2023 (ACT 1095)

By: Prince Kojo Tabiri ESQ, Pupil, Zoe, Akyea & Co. “You don’t pay taxes – they take taxes” – Chris Rock.   Introduction The Growth & Sustainability Levy Act, 2023 (“the Act”) replaces the National Fiscal Stabilisation Levy Act, 2013 (Act 862). However, despite the repeal of Act 862, the NFSL Act continues to apply […]

Preparing for the Inevitable: The Importance of Drafting a Valid Will in Ghana

By: Jennifer Nsiah Sarkodie Esq, Pupil, Zoe, Akyea & Co. Edited by: Christine Opoku Onyinah & Emmanuel Kwaku Owusu-Asare   Introduction “In this world, nothing can be said to be certain except death and taxes.” – Benjamin Franklyn. Death is an inevitable part of life, yet people neglect to make provisions for Wills. Wills are […]

E-Commerce & the Law in Ghana

Introduction E-commerce has emerged as a significant driver of economic growth in Ghana. With the growing use of the internet and mobile technology, e-commerce has transformed the way business is conducted, allowing consumers to buy and sell goods and services online from anywhere in the world. Online marketplaces such as Jumia, Tonaton, and Jiji have […]

Tenancy & Recovery of Premises in Ghana; The Rent Act’s Ejectment Policy.

Introduction Renting a property in Ghana is a common practice for both locals and foreigners who seek temporary or long-term residence. Rent, a condition for tenancy, is paid to the landlord as a result of the landlord/tenant relationship. This is the case whether the lease is for a residential space in a city or a […]

Breaking the code of silence: The Lawyers-Client Privilege explained.

Introduction Lawyer-client privilege, also known as attorney-client privilege, is a legal principle that protects the privacy of confidential communications between a client and their lawyer. The principle is meant to encourage clients to be honest and open with their lawyers so that the lawyers can provide the best possible legal advice and representation. Essentially, it […]

The new Companies Act and the beneficial ownership of a company.

Introduction The concept of Beneficial Owners has attained much prominence in the global space of business and has been accepted by economies such as Armenia, Denmark, Indonesia, Mexico, Nigeria, and Kenya amongst others. With the incorporation of the Companies Act, 2019 (Act 992) it has become imperative for companies to disclose their respective Beneficial Owners.  […]

The Adoption of ADR in Ghana

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