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Value Added Tax (Amendment) Act, 2006 šŸ‡¬šŸ‡­


Coat of Arms
Republic of Ghana


The six hundred and ninety-sixth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2006

  • Published by Government Gazette on 24 February 2006
  • Assented to on 23 February 2006
  • Commenced on 24 February 2006
  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 [Repealed by Value Added Tax Act, 2013 (Act 870 of 2013) on 31 December 2013]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) to zero-rate locally produced textbooks, exercise books, locally manufactured agricultural machinery and implements or tools and for related matters.ENACTED by the President and Parliament:

1. Schedule 2 toAct 546 amended

The Value Added Tax Act, 1998 (Act 546) referred to as the "principal enactment" is amended in Schedule 2 by the insertion after item no. 2 of the following new items:"3. Locally produced textbooks and exercise books.4. Locally manufactured agricultural machinery and other agricultural implements or tools"

2. Section 25 ofAct 546 amended

The principal enactment is amended in section 25 by the sā€¦

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