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Value Added Tax (Amendment) Act, 2019 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and fifth

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2019

  • Published by Government Gazette on 30 December 2019
  • Assented to on 28 December 2019
  • There are multiple commencements:
  • Unknown provisions commenced on 30 December 2019.
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide exemptions from the payment of value added tax on imports of plant and machinery designed specifically for use in the automobile industry and kits imported by an automobile manufacturer or assembler registered under the Ghana Automobile Manufacturing Development Programme and on the management fees for private equity, venture capital and mutual funds; and for related matters.PASSED by Parliament and assented to by the President

1. First Schedule to Act 870 amended .

The Value Added Tax Act, 2013 (Act 870) is amended by the substitution for the First Schedule, of"FIRST SCHEDULEEXEMPT SUPPLIES(Sections 35 and 37)Item1. Except as o…

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