Ghana Act or statute

Parliament of Ghana

Value Added Tax (Amendment) Act, 2018 (Act 970)

This provision amends section 3 of the Value Added Tax Act, 2013 to set the tax rate at 12.5%, unless the Act provides otherwise.

tax ratevalue added tax

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01

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“This provision amends section 3 of the Value Added Tax Act, 2013 to set the tax rate at 12.5%, unless the Act provides otherwise.”

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Section 3 of Act 870 amended

This provision amends section 3 of the Value Added Tax Act, 2013 to set the tax rate at 12.5%, unless the Act provides otherwise.

Section 1

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Source record from ir.parliament.gh · Undated source snapshot

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Substitution
§ 1Section 3 of Act 870 amendedSubstitution

This provision amends section 3 of the Value Added Tax Act, 2013 to set the tax rate at 12.5%, unless the Act provides otherwise.

Section 1—Section 3 of Act 870 amended The Value Added Tax Act, 2013 (Act 870), is amended in section 3 by the substitution for subsection (1) of "Rate of Tax (1) Except as otherwise provided in this Act, the rate of the tax is twelve and a half percent and is calculated on (a) the value of the taxable supply of the goods or services; or (b) the value of the import.". Date of Gazette Notification: 1st August, 2018.

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1 referenced instrument

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T–Z

1 instrument

  • Value Added Tax Act, 2013

    Section 1

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