Communications Service Tax (Amendment) Act, 2019 (ACT 998)

Section 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 substitution for section 3, of 3. "Rate of the tax The rate of the tax is nine per cent of the charge for the use of the communications service.".

Section 2—Section 5 of Act 754 amended The principal enactment is amended by the substitution for section 5, of 5. "National youth employment support At least twenty per cent of six percentage points of the tax shall be used to finance the national youth employment programme."

Section 3—Section 16 of Act 754 amended The principal enactment is amended in section 16 by the substitution for the interpretation of "charge for electronic communications services usage" of "charge for electronic communications services usage" means 3 (a) the amount chargeable by a service provider for electronic communications service usage other than the amount for Valued Added Tax, the Ghana Education Trust Fund Levy and the National Health Insurance Levy; (b) where the charge for electronic communications service usage is for money consideration, the amount of the consideration but excluding the amount of Valued Added Tax, the Ghana Education Trust Fund Levy and the National Health Insurance Levy; (c) where the charges for electronic communications service usage is partly for money consideration, the open market value excluding the Valued Added Tax, the Ghana Education Trust Fund Levy and the National Health Insurance Levy; and (d) in the case of promotion, protocol, personal use, bonus, gift and similar supplies, the charge shall be the open market value excluding Value Added Tax, the Ghana Education Trust Fund Levy and the National Health Insurance.' Date of Gazette Notification: 19th August, 2019.