Excise Duty Act, 2014 (Act 878) as amended
Section 4: (1) A manufacturer shall notify the Commissioner-General of a discrepancy in goods between the actual and recorded inventory of the manufacturer within seven days of becoming aware of the discrepancy.
(2) Where a manufacturer cannot account for a quantity of goods manufactured in a warehouse to the satisfaction of the Commissioner-General, the manufacturer is liable to pay excise duty as if the manufacturer entered those goods for home use from a warehouse during the month in which the deficiency occurred.
Procedure to Follow
Not Avaiable
Responsible Institution
28th February Road, Finance Drv, Accra
- Email: info@mofep.gov.gh
- Website: www.mofep.gov.gh
- GPS: GA-144-2024
- Telephone: +233 302 747 197
Relevant Forms to Download
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Online System
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Fees/ charges
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