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Value Added Tax (Amendment) Act, 2023 🇬🇭

Ghana

Table of Contents

Coat of Arms
Republic of Ghana


The one thousand, one hundred and seventh

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2023

  • Published by Government Gazette on 29 December 2023
  • Assented to on 29 December 2023
  • Commenced on 29 December 2023
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide for a flat rate of tax on the rental of commercial premises other than commercial rental establishments; to provide for a flat rate of tax on the supply of immovable property by an estate developer; to extend the zero tax rate for locally manufactured textiles and locally manufactured vehicles; to introduce a zero tax rate for locally manufactured sanitary towels; to waive the tax on electric vehicles for public transportation; to review the exemptions for specified goods and services and provide for related matters.

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 in section 3 by…

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