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Value Added Tax (Amendment) (No. 2) Act, 2017 🇬🇭

Coat of Arms
Republic of Ghana

The nine hundred and fifty-fourth


of the parliament of the republic of ghana

Value Added Tax (Amendment) (No. 2) Act, 2017

  • Published by Government Gazette on 29 December 2017
  • Assented to on 29 December 2017
  • Commenced on 29 December 2017
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to remove the tax on stakes in the National Lotto, to provide for the withholding from the payment of Value Added Tax to registered Value Added Tax traders and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 5 of Act 870 amended

The Value Added Tax Act, 2013 (Act 870), referred to in this Act as the "principal enactment", is amended in paragraph (d) of subsection (2) of section 5 by the deletion of "lotteries and".

2. Section 42 of Act 870 amended

Section 42 of the principal enactment is amended by the deletion of subsection (11) and the insertion of"(11) In the case of telecommunications service described in paragraph (b) of subs…

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