Value Added Tax Regulations, 1998 (as amended) 🇬🇭

Ghana

Amendments

2013-12-31Value Added Tax Act, 2013

L.I. 1646

Value Added Tax Regulations, 1998 (as amended)

Published in Government Gazette on 8 June 1998
Assented to on 8 June 1998
Commenced on 8 June 1998
[This is the version of this document from 31 December 2013.]

[Amended by Value Added Tax Act, 2013 (Act 870 of 2013) on 31 December 2013]

IN exercise of the powers conferred on the Minister responsible for Finance by section 74 of the Value Added Tax Act, 1998 (Act 546), these Regulations are made this 8th day of June, 1998.

Part I – REGISTRATION OF TAXABLE PERSONS

1. Application for registration

(1)A person who –

(a)qualifies as a taxable person; or

(b)has grounds to believe that he will qualify as a taxable person, on the effective date shall, not less than thirty (30) days before the effective date apply to the Commissioner for registration as a taxable person on Form A provided in the Schedule.

(2)A person who after the effective date of the tax –

(a)qualifies as a taxable person; or

(b)has grounds to believe that he will qualify as a taxabl…

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