 <span style="font-family: Arial; font-weight: 700"> 
                                              THE AIRPORT TAX ACT, 1963</span></p> 
                                              <p align="center">&nbsp;</p> 
                                              <p> 
                                              <span> 
                                              AN ACT to impose a tax for the use 
                                              of any airport in Ghana by 
                                              aircraft passengers, to provide 
                                              for its collection and for matters 
                                              connected therewith or incidental 
                                              thereto.</span></p> 
                                              <p> 
                                              <span> 
                                              DATE OF ASSENT: 3rd December, 1963</span></p> 
                                              <p> 
                                              <span> 
                                              BE IT ENACTED by the President and 
                                              the National Assembly in this 
                                              present Parliament assembled as 
                                              follows:&#8212;</span></p> 
                                              <p> 
                                              <span> 
                                              Section 1&#8212;Imposition of Airport 
                                              Tax.</span></p> 
                                              <p> 
                                              <span> 
                                              (1) Every passenger departing from 
                                              an airport in the country by 
                                              aircraft shall pay to the 
                                              Commissioner in respect of each 
                                              flight</span></p> 
                                              <p> 
                                              <span> 
                                              (a) to a destination outside the 
                                              country, a tax of US$50; and</span></p> 
                                              <p> 
                                              <span> 
                                              (b) to a destination within the 
                                              country, a tax of ¢10,000.</span></p> 
                                              <p> 
                                              <span> 
                                              (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)].</span></p> 
                                              <p> 
                                              <span> 
                                              Section 2&#8212;Exemptions.</span></p> 
                                              <p> 
                                              <span> 
                                              No tax shall be levied in respect 
                                              of the following passengers:&#8212;</span></p> 
                                              <p> 
                                              <span> 
                                              (a) a child under two years;</span></p> 
                                              <p> 
                                              <span> 
                                              (b) a passenger in transit who is 
                                              staying less than twenty-four 
                                              hours in Ghana; and</span></p> 
                                              <p> 
                                              <span> 
                                              (c) a passenger in transit who 
                                              satisfies the Commissioner that he 
                                              has been unavoidably delayed in 
                                              Ghana.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 3&#8212;Functions of the 
                                              Commissioner.</span></p> 
                                              <p> 
                                              <span> 
                                              (1) It shall be lawful for the 
                                              Commissioner to&#8212;</span></p> 
                                              <p> 
                                              <span> 
                                              (a) inspect any premises for 
                                              ascertaining whether the 
                                              provisions of this Act are being 
                                              carried out; and </span></p> 
                                              <p> 
                                              <span> 
                                              (b) request in writing any person 
                                              to furnish returns and other 
                                              documents for the purposes of this 
                                              Act.</span></p> 
                                              <p> 
                                              <span> 
                                              (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 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.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 4&#8212;Owners of Aircraft to 
                                              see that Tax is Paid.</span></p> 
                                              <p> 
                                              <span> 
                                              Every person who owns, or is 
                                              responsible for, an aircraft shall 
                                              see to it that the tax applicable 
                                              to a passenger has been paid.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 5&#8212;Regulations.</span></p> 
                                              <p> 
                                              <span> 
                                              The Minister of Finance may make 
                                              regulations for carrying out the 
                                              principles and provisions of this 
                                              Act.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 6&#8212;Penalty.</span></p> 
                                              <p> 
                                              <span> 
                                              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.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 7&#8212;Offences by Bodies of 
                                              Persons.</span></p> 
                                              <p> 
                                              <span> 
                                              In the case of an offence by a 
                                              body of persons&#8212;</span></p> 
                                              <p> 
                                              <span> 
                                              (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</span></p> 
                                              <p> 
                                              <span> 
                                              (b) where the body of persons is a 
                                              firm, every partner of that firm 
                                              shall be deemed to be guilty of 
                                              that offence:</span></p> 
                                              <p> 
                                              <span> 
                                              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.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 8&#8212;Interpretation.</span></p> 
                                              <p> 
                                              <span> 
                                              In this Act, unless the context 
                                              otherwise requires&#8212;</span></p> 
                                              <p> 
                                              <span> 
                                              &quot;Commissioner&quot; means Commissioner 
                                              of Income Tax or any other person 
                                              authorised in that behalf by him; 
                                              and</span></p> 
                                              <p> 
                                              <span> 
                                              &quot;Tax&quot; means the tax payable under 
                                              section 1.</span></p> 
                                              <p> 
                                              <span> 
                                              Section 8A&#8212;Repeal.</span></p> 
                                              <p> 
                                              <span> 
                                              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]</span></p> 
                                              <p> 
                                              <span> 
                                              Section 9&#8212;Commencement of Act.</span></p> 
                                              <p> 
                                              <span> 
                                              This Act shall come into force on 
                                              the first day of December, 1963.</span></p> 