Value Added Tax (Amendment) Act, 2018 🇬🇭

Ghana

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
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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