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Value Added Tax (Amendment) Act, 2018 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and seventieth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2018

  • Published by Government Gazette on 1 August 2018
  • Assented to on 31 July 2018
  • Commenced on 1 August 2018
AN ACT to amend the Value Added Tax Act 2013 (Act 870) to revise the Value Added Tax rate to twelve and a half percent and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 3 of Act 870 amended

The Value Added Tax Act, 2013 (Act 870), is amended in section 3 by the substitution for subsection (1) of"Rate of Tax
(1)Except as otherwise provided in this Act, the rate of the tax is twelve and a half percent and is calculated on
(a)the value of the taxable supply of the goods or services; or
(b)the value of the import."

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