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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
  • 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 used to finance the national youth employment program…

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