Minerals (Royalties) Regulations, 1987 (LI 1349)
Regulation 9—Offences.
(1) Any person who —
(a) fails or refuses to pay any royalty payable by him under these Regulations;
(b) contravenes any of the provisions of these Regulations,
commits an offence and shall be liable to the same punishment for which a person might be liable for failure or refusal to pay income tax or for the contravention of such similar provision under the Income Tax Decree, 1975 (S.M.C.D. 5) or any other law generally applicable to the assessment, collection, returns or recovery of income tax.
(2) Notwithstanding sub-paragraph (1) of this paragraph where a person is found guilty of an offence under these Regulations the Secretary may in addition to any punishment which a Court may impose cancel or suspend the mining lease of such person.
Procedure to Follow
Not Avaiable
Responsible Institution
36 Second Cantonments Cl, Accra
- Email:
- Website: https://www.mincom.gov.gh/
- GPS: GA-110-0371
- Telephone: 030 277 1318
Relevant Forms to Download
Not Available
Online System
Link Unavailable
Fees/ charges
Not Avaiable
Loading. Please wait....