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Value Added Tax (Amendment) (No.2) Act, 2015 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and fourth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) (No.2) Act, 2015

  • Assented to on 30 December 2015
  • Commenced on 30 December 2015
An Act to amend the Value Added Tax Act, 2013 (Act 870) to increase the monetary threshold for registration under the Act and to increase the percentage of tax revenue required to be set aside for the Ghana Revenue Authority General Refund Account.

1. Section 6 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 6
(a)by the substitution of subsection 1 of
“(1)Except as otherwise provided in this Act, a person who is engaged in a taxable activity and is not registered for tax purposes shall register if
(a)At the end of any period of twelve month or less months, the person made, during that period, taxable supplies exceeding two hundred thousand Ghana cedis; or
(b)At the end of any month, there are reasonable grou…

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