Value Added Tax (Amendment) Act, 2018 🇬🇭

Ghana

Table of Contents

Coat of Arms
Republic of Ghana


The nine hundred and seventieth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2018

  • Published by Government Gazette on 1 August 2018
  • Assented to on 31 July 2018
  • There are multiple commencements:
  • Unknown provisions commenced on 1 August 2018.
AN ACT to amend the Value Added Tax Act 2013 (Act 870) to revise the Value Added Tax rate to twelve and a half percent 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), is amended in section 3 by the substitution for subsection (1) of"Rate of Tax
(1)Except as otherwise provided in this Act, the rate of the tax is twelve and a half percent and is calculated on
(a)the value of the taxable supply of the goods or services; or
(b)the value of the import."

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