Value Added Tax (Amendment) Act, 2015 🇬🇭

Ghana

Republic of Ghana

The eight hundred and ninetieth

Act

of the parliament of the republic of ghana

entitled

Value Added Tax (Amendment) Act, 2015

Published by Government Gazette on 15 April 2015
Assented to on 10 April 2015
Commenced on 15 April 2015

AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to introduce a flat rate mechanism for accounting for tax payable for the supply of immovable property by estate developers to establish Ghana Revenue Authority General Refund Account; to exempt pharmaceuticals and selected active ingredients and inputs for the manufacture of pharmaceuticals, paper for the production of exercise books and textbooks and mild carbon steel for the manufacture of machetes from the tax and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 3 of Act 870 amended

The Value Added Tax Act, 2013 (Act 870) referred to in this Act as the "principal enactment" is amended by the substitution for section 3 of3. "Rate of the tax

(1)Ex…

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