President John Dramani Mahama has signed 10 bills into law, completing a major legislative exercise covering taxation, cocoa production, criminal justice, customs administration, maritime security and defence education. The bills, passed during the Second Meeting of the Second Session of Ghana’s Ninth Parliament, received presidential assent at Jubilee House on Wednesday, August 26. The package includes measures that could directly affect minimum-wage earners, cocoa farmers, manufacturers, mining companies and people convicted of minor offences. Addressing officials after the signing, President Mahama said the new laws were intended to modernise public institutions, strengthen revenue collection and improve the administration of justice. Ten bills receive presidential assent The legislation signed by the President comprises the: Customs Act, 2026 Community Service Act, 2026 Tribunals Act, 2026 Maritime and Related Offences Act, 2026 National Defence University, Ghana Act, 2026 Income Tax (Amendment) Act, 2026 Energy Sector Levies (Amendment) Act, 2026 Ghana Cocoa Board Act, 2026 Value Added Tax (Amendment) Act, 2026 Excise Act, 2026 The measures were introduced and considered separately by Parliament before being approved and submitted to the President. Community service introduced for minor offences Among the most significant measures is the Community Service Act, which establishes non-custodial sentences for certain misdemeanours and other minor offences. Under the new framework, courts may order eligible offenders to perform community service rather than serve prison sentences. President Mahama said the measure could reduce the cost of keeping people convicted of relatively minor offences in prison. “Instead of putting people in jail and government going to have to pay for looking after prisoners, they can be sentenced to do community service for the periods that they are convicted for,” he said. The law is also expected to help reduce pressure on Ghana’s prisons. Its effectiveness, however, will depend on the sentencing guidelines, supervision systems and institutions established to manage offenders serving community-based sentences. The measure does not abolish imprisonment for minor offences or guarantee community service in every case. Courts will determine the appropriate sentence based on the law and the circumstances surrounding each conviction. Minimum-wage earners exempted from income tax The Income Tax Amendment Act exempts workers earning the national minimum wage or less from personal income tax. President Mahama said the provision was designed to protect people at the lower end of the income scale. “Anybody who is on the minimum wage or below the minimum wage is exempt,” the President stated. The Ghana Revenue Authority is expected to provide further guidance on how the exemption will be applied, including the income threshold and the responsibilities of employers. For affected workers, the practical benefit will be determined by how much additional income remains in their monthly earnings after implementation. Cocoa law carries major commitments to farmers The Ghana Cocoa Board Act introduces reforms to the cocoa sector, including a commitment to process at least 50 per cent of Ghana’s cocoa beans locally. The law also contains the government’s pledge to pay cocoa farmers 70 per cent of the world-market price for their produce. President Mahama said the provisions fulfilled commitments previously made to farmers. “I’m sure our cocoa farmers will be happy,” he said. “It incorporates the reform of the cocoa sector and includes our promise that we’re going to process at least 50 per cent of our cocoa beans locally.” Increasing domestic processing could enable Ghana to retain more value from its cocoa industry and support jobs in manufacturing, packaging and associated services. However, farmers will require clarity on how the world-market price will be calculated, which international benchmark will be used and how industry costs and currency movements will affect the final producer price. Customs laws consolidated to close loopholes The Customs Act brings Ghana’s existing customs legislation and subsequent amendments together under a single legal framework. President Mahama said the scattered nature of the previous laws created administrative difficulties and contributed to revenue losses. “This voluminous document incorporates all the amendments that have been done over the years into one single document,” he explained. According to the President, the consolidation is expected to make customs administration simpler and more efficient while closing loopholes in revenue collection. The effect on importers and exporters will depend on the regulations, procedures and compliance requirements introduced by the Ghana Revenue Authority and other relevant agencies. Excise reform offers support to local juice manufacturers The Excise Act also consolidates existing rules governing excise duties on products such as alcoholic beverages, cigarettes and other taxable goods. The government says the legislation will help prevent revenue leakages involving imported dutiable products. It also exempts locally manufactured fruit juice from excise duty as an incentive for domestic production. The exemption could reduce production costs for qualifying manufacturers. Authorities will, however, need to establish clear eligibility rules and safeguards to prevent companies from incorrectly claiming the benefit. Fuel-oil users face a new tax arrangement The Energy Sector Levies Amendment Act changes how tax exemptions on fuel oil are administered for factories and maritime operators. Under the revised arrangement, operators will be required to pay the applicable taxes upfront and later seek reimbursement after providing evidence that the fuel was used for an approved purpose. The government says the previous system was vulnerable to abuse because some operators obtained tax-exempt fuel without using it for the activities for which the exemption was granted. While the new process could improve revenue protection, legitimate businesses may face cash-flow difficulties if reimbursements are delayed. VAT amendment covers gold supplied to Bank of Ghana The Value Added Tax Amendment Act addresses gold supplied by large-scale mining companies to the Bank of Ghana. Under an existing arrangement, participating mining companies surrender 30 per cent of their gold output to the central bank. Gold supplied under the arrangement will receive VAT-exempt treatment. The policy connects Ghana’s tax system with the central bank’s domestic gold-purchasing programme. Its wider economic impact will depend on how the gold is valued and used and whether the programme strengthens the country’s reserves and supports currency stability. Regional tribunals receive legal framework The Tribunals Act gives effect to constitutional provisions concerning the establishment of regional tribunals. It provides the legal authority for the Chief Justice to establish tribunals to handle designated categories of offences. The government expects the measure to improve justice administration and support the efficient handling of cases. Its success will depend on funding, staffing, the categories of cases assigned to the tribunals and their ability to operate without creating additional delays in the justice system. Ghana strengthens its maritime laws The Maritime and Related Offences Act establishes a domestic framework for investigating and prosecuting crimes committed at sea. It also gives effect to Ghana’s responsibilities under the United Nations Convention on the Law of the Sea. The legislation is expected to strengthen the legal powers available to Ghanaian authorities when dealing with offences within the country’s territorial waters and maritime jurisdiction. The measure is particularly important for a coastal economy that depends on shipping, ports, fishing and offshore natural resources. Visited 2 times, 2 visit(s) today Post navigation Forensic Audit Flags $19.38m in Irregular Visa and Passport Charges at Ghana’s Washington Embassy
