Minerals (Royalties) Regulations, 1987 (LI 1349)
Regulation 6—Carry Forward of Operational Cost.
Where in any yearly period the operational ratio is less than thirty per centum then the difference between the actual operational cost and the operational cost that would make the operating ratio exactly equal to thirty centum shall be added to the operational cost of the following yearly period for the purpose of calculating that period's operating ratio; provided that the difference to be carried forward shall not exceed the permissible capital allowance for the year of account.
Subject : Royalties
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

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