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Value Added Tax (Amendment) Act, 2017 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and forty-eighth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2017

  • Published by Government Gazette on 7 April 2017
  • Assented to on 5 April 2017
  • There are multiple commencements:
  • Unknown provisions commenced on 7 April 2017 by Gazette 37 of 2017 .
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to classify the supply of financial services, domestic transportation of passengers by air and supply of immovable property by a real estate developer as exempt supplies, to give legal backing to a VAT Flat Rate Scheme that will facilitate collection of VAT on the supply of goods in the distribution chain and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 3 of Act 870 amended

The Value Added Tax Act, 2013 (Act 870), referred to in this Act as the "principal enactment", is amended in section 3 by
(a)the substitution for subsection (2), of
"(2) A taxable person who is a retail…

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