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Communications Service Tax (Amendment) Act, 2013 🇬🇭


Coat of Arms
Republic of Ghana


The eight hundred and sixty-fourth

Act

of the parliament of the republic of ghana
entitled

Communications Service Tax (Amendment) Act, 2013

  • Published by Government Gazette on 15 July 2013
  • Assented to on 12 July 2013
  • Commenced on 15 July 2013
AN ACT to amend the Communications Service Tax Act, 2008 (Act 754) to clarify the scope and coverage of the tax and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 1 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 1 of"Imposition of communications service tax(1) There is imposed by this Act a tax to be known as Communications Service Tax to be levied on charges payable by a user of an electronic communications service other than private electronic communications service other than private electronic communication services.(2) The tax shall be levied on electronic communications…

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