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Communications Service Tax (Amendment) Act, 2020 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and twenty-fifth

Act

of the parliament of the republic of ghana
entitled

Communications Service Tax (Amendment) Act, 2020

  • Published by Government Gazette on 27 August 2020
  • Assented to on 27 August 2020
  • There are multiple commencements:
  • Unknown provisions commenced on 15 September 2020.
AN ACT to amend the Communications Service Tax Act, 2008 (Act 754) to provide for a reduction in the tax rate and related matters.PASSED by Parliament and assented to by the President

1. Section 3 of Act 754 amended

The Communications Service Tax Act, 2008 (Act 754) referred to in this Act as the "principal enactment" is amended by the substitu for section 3 of,"3. Rate of the taxThe rate of the tax is five per cent of the charge for the use of the electronic communications service.".

2. Section 5 of Act 754 amended

The principal enactment is amended by the substitution to 5"5. National youth employment supportAt least twenty per cent of the revenue generated from the tax shall be …

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