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Value Added Tax (Amendment) Act, 2021 🇬🇭

Coat of Arms
Republic of Ghana

The one thousand and seventy-second


of the parliament of the republic of ghana

Value Added Tax (Amendment) Act, 2021

  • Published by Government Gazette on 31 December 2021
  • Assented to on 30 December 2021
  • Commenced on 31 December 2021
AN Act to amend the Value Added Tax Act, 2013 to limit the application of the flat rate to a retailer with a turnover not exceeding five hundred thousand Ghana Cedis per annum and extend the Value Added Tax zero-rate on African textile prints for local textile manufacturers by a period of two years.

1. Section 3 of Act 870 amended

The Value Added Tax Act, 2013, referred to in this Act as the " principal enactment", is amended in section 3 by the substitution for subsection (2), of"(2) Unless otherwise directed by the Commissioner-General, in writing, a taxable person who (a) (b) is a retailer of goods, and makes at the end of any period of twelve months, a taxable supply not less than two hundred thousand Ghana Cedis but not exceeding fi…

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