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Communications Service Tax Act, 2008 šŸ‡¬šŸ‡­


Coat of Arms
Republic of Ghana


The seven hundred and fifty-fourth

Act

of the parliament of the republic of ghana
entitled

Communications Service Tax Act, 2008

  • Published by Government Gazette on 28 March 2008
  • Commenced on 28 March 2008
AN ACT to provide for the imposition of a communications service tax and for related matters.ENACTED by the President and Parliament:

1. Imposition of Communication Service Tax

(1)There is imposed by this Act a tax to be known as the communications service tax to be levied on charges payable by consumers for the use of communication service.
(2)The tax shall be levied on all communications service usage charged by communication service providers with Class I licences as provided in the National Communications Regulations 2003 (L.I. 1719).

2. Persons Liable to Pay the Tax

The tax shall be paid together with the communications service charge to communication service providers by consumers of the service.

3. Rate of the Tax

The rate of the tax is 6% of the charge for the use of the cā€¦

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