Ghana Act or statute

Parliament of Ghana

Value Added Tax (Amendment) (No.2) Act, 2018 (Act 980)

The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received. This section amends the Second Schedule to…

excess creditrefundsvalue added tax

Jurisdiction: Ghana
Structure: 2 provisions
Citation: Act 980
Dates: Undated source snapshot

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“The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received.”

The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received. This section amends the Second Schedule to Act 870 by adding a new item for supplies of locally manufactured textiles by approved local manufacturers, limited to 31 December 2021.

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Section 50 of Act 870 amended

The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received.

Section 1

Second Schedule to Act 870 amended

This section amends the Second Schedule to Act 870 by adding a new item for supplies of locally manufactured textiles by approved local manufacturers, limited to 31 December 2021.

Section 2

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Showing 2 of 2 provisions

Amendment 2

§ 1Section 50 of Act 870 amendedAmendment

The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received.

Section 1—Section 50 of Act 870 amended The Value Added Tax Act, 2013 (Act 870) referred to in this Act as the “principal enactment” is amended in section 50 by the insertion after paragraph (b) of subsection (1), of “(c) in the case of the excess credit directly attributable to locally manufactured textiles subject to zero-rate as provided in the Second Schedule, the Commissioner-General may refund the excess credit attributable to that period upon the receipt of an application for refund of the excess credit.”.

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§ 2Second Schedule to Act 870 amendedAmendment

This section amends the Second Schedule to Act 870 by adding a new item for supplies of locally manufactured textiles by approved local manufacturers, limited to 31 December 2021.

Section 2—Second Schedule to Act 870 amended The Second Schedule to the principal enactment is amended in paragraph 2 by the insertion after subparagraph (9), of “(10), A supply of locally manufactured textiles by a local manufacturer who has been approved by the Minister responsible for Trade and Industry up to 31st December, 2021.”. Date of Gazette Notification: 31st December, 2018.

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Second Schedule to Act
Section 2

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