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Value Added Tax Act, 2013 🇬🇭


Coat of Arms
Republic of Ghana


The eight hundred and seventieth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax Act, 2013

  • Published by Government Gazette on 31 December 2013
  • Assented to on 30 December 2013
  • Commenced on 31 December 2013
AN ACT to revise and consolidate the law relating to the imposition of the value added tax and to provide for related matters.Passed by Parliament and assented to by the President:

1. Imposition of tax

(1)There is imposed by this Act a tax to be known as the value added tax which is to be charged on the(a)supply of goods or services made in the country other than exempt goods or services; and(b)import of goods or import of services other than exempt import.
(2)Unless otherwise provided in this Act, the tax is charged on the supply of goods or services where the supply is(a)a taxable supply; and(b)made by a taxable person in the course of the taxable activity of that person.
(3)The tax is chargeable and payable on the importation of goods and for that pur…

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