Ghana Act or statute

Parliament of Ghana

Communications Service Tax (Amendment) Act, 2020 (ACT 1025)

The tax rate is five per cent of the charge for using an electronic communications service. At least 20% of the tax revenue must be used to finance the national youth employment programme. This pr…

communications taxeffective dateEmployment lawpublic financeTax law

Jurisdiction: Ghana
Structure: 3 provisions
Citation: Act 1025
Dates: Undated source snapshot

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Dates: Undated source snapshot

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“The tax rate is five per cent of the charge for using an electronic communications service.”

The tax rate is five per cent of the charge for using an electronic communications service. At least 20% of the tax revenue must be used to finance the national youth employment programme. This provision says the Act comes into force on 15 September 2020.

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Section 3 of Act 754 amended

The tax rate is five per cent of the charge for using an electronic communications service.

Section 1

Section 5 of Act 754 amended

At least 20% of the tax revenue must be used to finance the national youth employment programme.

Section 2

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This provision says the Act comes into force on 15 September 2020.

Section 3

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Showing 3 of 3 provisions

Substitution 2Commencement

§ 1Section 3 of Act 754 amendedSubstitution

The tax rate is five per cent of the charge for using an electronic communications service.

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, "Rate of the tax 3. The rate of the tax is five per cent of the charge for the use of the electronic communications service.".

Section 1Verify source

§ 2Section 5 of Act 754 amendedSubstitution

At least 20% of the tax revenue must be used to finance the national youth employment programme.

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

Section 2Verify source

§ 3CommencementCommencement

This provision says the Act comes into force on 15 September 2020.

Section 3—Commencement This Act shall come into force on the fifteenth day of September, 2020. Date of Gazette Notification: 27th August, 2020.

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