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Value Added Tax (Amendment No. 2) Act, 2004 🇬🇭


Coat of Arms
Republic of Ghana


The six hundred and seventy-first

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment No. 2) Act, 2004

  • Published by Government Gazette on 30 April 2004
  • Assented to on 23 April 2004
  • Commenced on 30 April 2004
  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 [Repealed by Value Added Tax Act, 2013 (Act 870 of 2013) on 31 December 2013]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 remove VAT on import for VAT registered manufacturers on inputs for fishing nets, twines and musical instruments and for connected purposes.BE IT ENACTED by Parliament as follows:

1. Schedule 1 of Act 546 amended

The Value Added Tax Act, 1998 (Act 546) as amended and referred to in this Act as the “principal enactment” is further amended in Schedule 1 as follows:(a)in item 7 under the hearing “Description”, by the addition of the following:“Input (imported) for fishing nets and twines”(b)by the insertion after item 22 of the following new item:“23. Musical Instruments: Musical instruments as listed…

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