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Communications Service Tax (Amendment) Act, 2019 šŸ‡¬šŸ‡­


Coat of Arms
Republic of Ghana


The nine hundred and ninety-eighth

Act

of the parliament of the republic of ghana
entitled

Communications Service Tax (Amendment) Act, 2019

  • Published by Government Gazette on 19 August 2019
  • Assented to on 19 August 2019
  • There are multiple commencements:
  • Unknown provisions commenced on 19 August 2019.
AN ACT to amend the Communications Service Tax Act, 2008 (Act 754) to provide for an increase in the tax rate and for related matters.

1. Section 3 of Act 754 amended

The Communications Service Tax Act, 2008 (Act 754), referred to in this Act as the "principal enactment",is amended by the substitution for section 3, of"Rate of the tax3. The rate of the tax is nine per cent of the charge for the use of the communications service.".

2. Section 5 of Act 754 amended

The principal enactment is amended by the substitution for section 5, of"National youth employment support5. At least twenty percent of six percentage points of the tax shall be used to finance the national youth employment pā€¦

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