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Value Added Tax (Amendment) (No. 2) Act, 2022 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and eighty-seventh

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) (No. 2) Act, 2022

  • Published by Government Gazette on 29 December 2022
  • Assented to on 29 December 2022
  • Commenced on 29 December 2022
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide for an increase in the Value Added Tax rate, remove the tax exemption for imported textbooks and imported newspapers and other printed matter, exempt betting and other games of chance from tax, review the transitional provisions and administrative penalty for non-implementation of the electronic Value Added Tax system and for related matters.

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 the substitution for section 3, of"3. Rate of tax(1) Except as otherwise provided in this Act, the rate of the tax is fifteen percent and is calculated on(a) the value of the …

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