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Value Added Tax (Amendment) Act, 2022 🇬🇭


Coat of Arms
Republic of Ghana


The one thousand and eighty-second

Act

of the parliament of the republic of ghana
entitled

Value Added Tax (Amendment) Act, 2022

  • Published by Government Gazette on 12 September 2022
  • Assented to on 12 September 2022
  • Commenced on 12 September 2022
AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide for the up-front payment of Value Added Tax by an unregistered importer, the taxation of electronic commerce, the electronic issuance of a tax invoice, the zero-rating of the supply of locally assembled vehicles and for related matters.

1. Section 15A inserted

The Value Added Tax Act, 2013 (Act 870) referred to in this Act as the "principal enactment" is amended by the insertion after section 15, of"Up-front payment by unregistered importer15A. (1) A person who
(a)imports taxable goods; and
(b)is not registered for the tax
is, in addition to the penalty provided in section 15, liable to make an upfront payment of twelve and a half percent of the customs value of the taxabl…

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