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Value Added Tax (Amendment) (No.2 ) Act 2018 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and eightieth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) (No.2 ) Act 2018

  • Published by Government Gazette on 31 December 2018
  • Assented to on 28 December 2018
  • There are multiple commencements:
  • Unknown provisions commenced on 31 December 2018.
AN ACT to ainend the Value Added Tax Act, 2013 (Act 870) to zero-rate the value added tax on the supply of locally manufactured textiles 'and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 50 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 50 by the insertion after paragraph (b) of subsection (1), of"(c) in the case of the excess credit directly attributable to locally manufactured textiles subject to zero-rate as provided in the Second Schedule, the Commissioner-General may refund the excess credit attributable to that period upon the receipt of an …

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