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Value Added Tax (Amendment) Act, 2003 🇬🇭


Coat of Arms
Republic of Ghana


The six hundred and thirty-ninth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2003

  • Published by Government Gazette on 17 April 2003
  • Assented to on 11 April 2003
  • Commenced on 17 April 2003
  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 [Repealed by Value Added Tax Act, 2013 (Act 870 of 2013) on 31 December 2013]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) as amended to exempt from VAT Compact Fluorescent Lamps (CFL) and fully assembled computers imported or procured locally by educational establishments that are approved by the Ministry of Education.BE IT ENACTED by Parliament as follows:
Schedule 1 to Act 546 amendedThe Value Added Tax Act, 1998 (Act 546) as amended is further amended in Schedule 1 as follows:(a)in item 9 under the heading “Description” by the addition of the following:“Compact Fluorescent Lamps (CFL)”.(b)in item 11 under the heading “Description” by the insertion of the following sentence after the word “Education”.“Fully assembled computers imported…

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