Airport Tax Act, 1963 (ACT 209)

Passengers departing from an airport in the country by aircraft must pay an airport tax to the Commissioner, with different amounts for domestic and international flights.

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Jurisdiction: Ghana
Instrument: Act or statute
Citation: Act 209
Version: Undated source snapshot
Language: en
Official source: View official record ↗

Citation provenance: source:gh:parliament-acts · schema StatuteEnrichmentPublicV1.

aircraft ownership airport tax compliance compliance timing directors document requests offences officers partners passenger charges passenger tax exemptions penalties regulatory inspection regulatory powers tax administration tax compliance

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Passengers departing from an airport in the country by aircraft must pay an airport tax to the Commissioner, with different amounts for domestic and international flights. Certain passengers are exempt from tax. The Commissioner may inspect premises and ask any person in writing for returns and documents. A person commits an offence if they block an inspection without reasonable cause, fail to provide a requested return or document on time, or give false or incorrect information. Owners or responsible persons for an aircraft must ensure the passenger tax has been paid. The Minister of Finance may make regulations to carry out this Act’s principles and provisions.

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Legal text

Provisions of Airport Tax Act, 1963 (ACT 209)

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1
Imposition of airport tax
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AI-assisted research summary: Passengers departing from an airport in the country by aircraft must pay an airport tax to the Commissioner, with different amounts for domestic and international flights.

Section 1—Imposition of Airport Tax. (1) Every passenger departing from an airport in the country by aircraft shall pay to the Commissioner in respect of each flight (a) to a destination outside the country, a tax of US$50; and (b) to a destination within the country, a tax of ¢10,000. (2) 40% of payment made under subsection (1) shall be paid by the Commissioner to the Ghana Civil Aviation Authority. [As substituted by the Airport Tax (Amendment) Act, 2003 (Act 638)].
Referenced legislation
- Airport Tax (Amendment) Act, 2003 (Act 638)] (unresolved)
2
Exemptions
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AI-assisted research summary: Certain passengers are exempt from tax.

Section 2—Exemptions. No tax shall be levied in respect of the following passengers:— (a) a child under two years; (b) a passenger in transit who is staying less than twenty-four hours in Ghana; and (c) a passenger in transit who satisfies the Commissioner that he has been unavoidably delayed in Ghana.
3
Functions of the Commissioner
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AI-assisted research summary: The Commissioner may inspect premises and ask any person in writing for returns and documents. A person commits an offence if they block an inspection without reasonable cause, fail to provide a requested return or document on time, or give false or incorrect information.

Section 3—Functions of the Commissioner. (1) It shall be lawful for the Commissioner to— (a) inspect any premises for ascertaining whether the provisions of this Act are being carried out; and (b) request in writing any person to furnish returns and other documents for the purposes of this Act. (2) Any person who prevents the Commissioner without reasonable cause from inspecting any premises for the purposes of this Act, or who fails to furnish a return or document which he is requested to furnish by the Commissioner within the period specified in the request, or who furnishes a false or incorrect return or document, shall be guilty of an offence and shall, on 3 summary conviction, be liable to a fine not exceeding one hundred pounds or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.
4
Owners of aircraft to see that tax is paid
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AI-assisted research summary: Owners or responsible persons for an aircraft must ensure the passenger tax has been paid.

Section 4—Owners of Aircraft to see that Tax is Paid. Every person who owns, or is responsible for, an aircraft shall see to it that the tax applicable to a passenger has been paid.
5
Regulations
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AI-assisted research summary: The Minister of Finance may make regulations to carry out this Act’s principles and provisions.

Section 5—Regulations. The Minister of Finance may make regulations for carrying out the principles and provisions of this Act.
6
Penalty
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AI-assisted research summary: A person who contravenes the Act commits an offence and may be fined up to one hundred pounds, imprisoned for up to twelve months, or both.

Section 6—Penalty. Any person who contravenes the provisions of this Act shall be guilty of an offence and shall, on summary conviction, be liable to a fine not exceeding one hundred pounds or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.
7
Offences by bodies of persons
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AI-assisted research summary: If an offence is committed by a body corporate or a firm, directors, officers, or partners may be treated as guilty, unless they prove lack of knowledge or due diligence.

Section 7—Offences by Bodies of Persons. In the case of an offence by a body of persons— (a) where the body of persons is a body corporate, every director and officer of the body corporate shall be deemed to be guilty of that offence; and (b) where the body of persons is a firm, every partner of that firm shall be deemed to be guilty of that offence: Provided that no such person shall be deemed to be guilty of the offence, if he proves that such offence was committed without his knowledge or that he exercised due diligence to prevent the commission of the offence.
8
Interpretation
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AI-assisted research summary: This section defines “Commissioner” and “Tax” for the Act unless the context requires otherwise.

Section 8—Interpretation. In this Act, unless the context otherwise requires— "Commissioner" means Commissioner of Income Tax or any other person authorised in that behalf by him; and "Tax" means the tax payable under section 1.
8A
Repeal
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AI-assisted research summary: This section repeals the Airport Tax (Amendment) Law, 1985 (PNDCL 128).

Section 8A—Repeal. The Airport Tax (Amendment) Law, 1985 (PNDCL 128) is repealed.. [Inserted and to be cited as the Airport Tax (Amendment) Act, 2001 (Act 596), s.2]
Referenced legislation
- Airport Tax (Amendment) Act, 2001 (Act 596), (unresolved)
- Airport Tax (Amendment) Law, 1985 (PNDCL 128) (unresolved)
9
Section 9
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AI-assisted research summary: This section says the Act starts on 1 December 1963.

Section 9—Commencement of Act. This Act shall come into force on the first day of December, 1963.

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Airport Tax Act, 1963 (ACT 209)

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Provisions of Airport Tax Act, 1963 (ACT 209)

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