Employers and other affected agencies and institutions should by the end of this month start effecting the necessary changes to their payroll to reflect recent amendments to the tax laws and rates contained in the 2011 budget.The Ghana Revenue Authority says it will soon issue a circular to that effect.Joy Business’ George Wiafe who spoke to the Commissioner General reports that one of the most significant amongst them will be the income tax threshold which indicates which category of income earners will be exempted, and the amount of tax that will be applied to the various income brackets.Here, the raising of the threshold in the 2011 budget should see quite a few more workers, especially the low earners, enjoy exemption.The other amendments expected to take effect also by the end of the month include the review in the withholding tax and the taxing of professionals who currently do not pay because they receive their remuneration directly from their clients.Commissioner General of the Ghana Revenue Authority, George Blankson explained to Joy Business there may be the need for public education before some of the other amendments are implemented.The airport tax is one of the reviews that has already taken effect.The others expected to take effect at the end of this month include the 20 percent excise duty on plastic packaging materials.Source: Joy Business/Ghana