Value Added Tax Act, 2013 (as amended) 🇬🇭

Ghana

Amendments

2015-04-15Value Added Tax (Amendment) Act, 2015

2017-04-07Value Added Tax (Amendment) Act, 2017

2017-12-29Value Added Tax (Amendment) (No. 2) Act, 2017

2018-08-01Value Added Tax (Amendment) Act, 2018

2018-12-31Value Added Tax (Amendment) (No.2 ) Act 2018

2019-12-30Value Added Tax (Amendment) Act, 2019

2021-12-31Value Added Tax (Amendment) Act, 2021

2022-09-12Value Added Tax (Amendment) Act, 2022

2022-12-29Value Added Tax (Amendment) (No. 2) Act, 2022

2023-12-29Value Added Tax (Amendment) Act, 2023

Preface

1. Imposition of tax

2. Persons liable to pay tax

3. Rate of the tax

4. Taxable person

5. Taxable activity

6. Registration requirement

7. Period for becoming a taxable person

8. Notice of registration

9. Certificate of registration

10. Notice of cancellation in respect of turnover

11. Exceptions regarding thresholds

12. Designation of taxable persons in respect of groups and distinct divisions

13. Application for voluntary registration

14. Compulsory registration

15. Sanctions for failure to register

15A. Up-front payment by unregistered importer

16. Unregistered, non-resident persons who provide telecommunication services or electronic commerce

17. Register and particulars of taxable persons

18. Notice of change in business

19. Cancellation of registration

20. Supply of goods or services

21. Repossession of goods as supply of goods

22. Lay-away agreement and betting as supply of services

23. Separate supply

24. Activities that do not constitute supply of goods or services

25. Effect of denial of input tax

26. Payment of deposit and receipt of claim as supply of goods or services

27. Supply of power and others as supply of goods

28. Disposition of taxable activity

29. Phone cards and prepayment as supply of services

30. Regulations to prescribe for the supply of goods and supply of services

31. Mixed supplies

32. Supply by agent or auctioneer

33. Taxable supply

34. Payment of tax on importation of goods or services

35. Exempt supply

36. Zero-rated supply

37. Exempt import

38. Relief supply

39. Time of supply

40. Time of import

41. Issue of tax invoice or sales receipt

42. Place of supply

43. Value of taxable supply

44. Taxable value for determining the tax on imported goods and services

45. Adjustments

46. Adjustment on account of bad debts

47. Tax payable for tax period

47A. Appointment of Value Added Tax Withholding Agent

47B. Duties of a Value Added Tax Withholding Agent

47C. Scope of Value Added Tax Withholding Agent

Section 47D.

Section 47E.

48. Deductible input tax

49. Deductible input tax for mixed taxable and exempt supply

50. Refund or credit for excess tax paid

51. Time for payment of refund

52. Submission of tax return and date of payment of the tax

53. Payment of tax on import of services

54. Assessment of the tax and correction of return

55. Recovery of tax due

56. Recovery from recipient of a supply

57. Ghana Revenue Authority General Refund Account

58. Failure to issue tax invoice

59. Evasion of tax payment

60. Power to seal off premises

61. Tax-inclusive pricing

62. Declaration of representative

63. Person acting in a representative capacity

64. Regulations

65. Interpretation

66. Repeal, revocation, savings and transitional provisions

FIRST SCHEDULE

SECOND SCHEDULE

1. ZERO-RATED SUPPLIES

2. SUPPLY OF GOODS

3. SUPPLY OF SERVICES

THIRD SCHEDULE

FOURTH SCHEDULE

FIFTH SCHEDULE

SIXTH SCHEDULE

Republic of Ghana

The eight hundred and seventieth

Act

of the parliament of the republic of ghana

entitled

Value Added Tax Act, 2013 (as amended)

Published by Government Gazette on 31 December 2013
Assented to on 30 December 2013
There are multiple commencements:
Unknown provisions commenced on 31 December 2013.

[Amended by Value Added Tax (Amendment) Act, 2015 (Act 890 of 2015) on 15 April 2015]
[Amended by Value Added Tax (Amendment) Act, 2017 (Act 948 of 2017) on 7 April 2017]
[Amended by Value Added Tax (Amendment) (No. 2) Act, 2017 (Act 954 of 2017) on 29 December 2017]
[Amended by Value Added Tax (Amendment) Act, 2018 (Act 970 of 2018) on 1 August 2018]
[Amended by Value Added Tax (Amendment) (No.2 ) Act 2018 (Act 980 of 2018) on 31 December 2018]
[Amended by Value Added Tax (Amendment) Act, 2019 (Act 1005 of 2019) on 30 December 2019]
[Amended by Value Added Tax (Amendment) Act, 2021 (Act 1072 of 2021) on 31 December 2021]
[Amended by Value Added Tax (Amendment) Act, 2022 (Act 1082 of 2022) on…

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Value Added Tax Act, 2013 (as amended) 🇬🇭

Amendments

Table of Contents

Act

Value Added Tax Act, 2013 (as amended)

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