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Value Added Tax (Amendment) Act, 2001 🇬🇭


Coat of Arms
Republic of Ghana


The five hundred and ninety-fifth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2001

  • Published by Government Gazette on 6 April 2001
  • Assented to on 4 April 2001
  • Commenced on 6 April 2001
  1. [Repealed by Value Added Tax Act, 2013 (Act 870 of 2013) on 31 December 2013]
AN ACT to amend the Value Added Tax Act, 1998 (Act 546) by revising the thresholds and removing from the exemption in the Schedule, imported finished pharmaceutical production to make them taxable, except sale at retail level.BE IT ENACTED by parliament as follows:
The Value Added Tax Act, 1998 (Act 546) as amended is further amended as follows:(a)by the substitution for subsection (1) of section 5 of the following:Registration as taxable person5. (1) A person is registrable as a taxable person if he is a person who makes a taxable supply of goods or services and in the case of a retailer of goods he is a person whose business turnover exceeds –(a)¢100 million over a twelve…

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