Ghana Act or statute

Parliament of Ghana

Value Added Tax (Amendment) Act, 2017 (Act 948)

VATVAT exemptionsdefinitionsBanking and financehydrocarbon productsimmovable propertyinput tax deductionleviesrelief from levyretailsupply classificationtax compliancetaxable personstransportwholesalezero-rated supplies

Jurisdiction: Ghana
Structure: 5 provisions
Citation: Act 948
Dates: Undated source snapshot

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Dates: Undated source snapshot

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Purpose and legislative effect

“Retailers and wholesalers of goods who are taxable persons must account for VAT at a flat 3% rate on the value of the taxable supply, except for supplies of goods covered by section 27.”

Retailers and wholesalers of goods who are taxable persons must account for VAT at a flat 3% rate on the value of the taxable supply, except for supplies of goods covered by section 27. Section 48 is amended. One paragraph is deleted, and a new subsection says certain taxable persons do not qualify for an input tax deduction on a supply of goods. The section adds a definition for “VAT Flat Rate Scheme” as a VAT collection and accounting mechanism. The First Schedule is amended to replace several listed items, including domestic passenger transport, certain petroleum products, immovable property used for housing, and financial services. This provision amends Act 852 so some supplies are exempt from, zero-rated for, or given relief from the levy under section 47 if they fall within specified VAT Act Schedules.

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Section 3 of Act 870 amended

Retailers and wholesalers of goods who are taxable persons must account for VAT at a flat 3% rate on the value of the taxable supply, except for supplies of goods covered by section 27.

Section 1

Section 26 of Act 870 amended[sic]

Section 48 is amended. One paragraph is deleted, and a new subsection says certain taxable persons do not qualify for an input tax deduction on a supply of goods.

Section 2

Section 48 of Act 870 amended[sic]

The section adds a definition for “VAT Flat Rate Scheme” as a VAT collection and accounting mechanism.

Section 3

Section 65 of Act 870 amended[sic]

The First Schedule is amended to replace several listed items, including domestic passenger transport, certain petroleum products, immovable property used for housing, and financial services.

Section 4

First Schedule to Act 870 amended[sic]

This provision amends Act 852 so some supplies are exempt from, zero-rated for, or given relief from the levy under section 47 if they fall within specified VAT Act Schedules.

Section 5

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Showing 5 of 5 provisions

Substitution 4Amendment

§ 1Section 3 of Act 870 amendedSubstitution

Retailers and wholesalers of goods who are taxable persons must account for VAT at a flat 3% rate on the value of the taxable supply, except for supplies of goods covered by section 27.

Section 1—Section 3 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 3 by (a) the substitution for subsection (2), of "(2) A taxable person who is a retailer or wholesaler of goods shall account for the Value Added Tax payable under this section at a flat rate of three per cent calculated on the value of the taxable supply."; and (b) the insertion after subsection (2), of "(3) Subsection (2) does not apply to the supply of goods specified under section 27."

Section 1Verify source

§ 2Section 26 of Act 870 amended[sic]Substitution

Section 48 is amended. One paragraph is deleted, and a new subsection says certain taxable persons do not qualify for an input tax deduction on a supply of goods.

Section 2—Section 48 of Act 870 amended[sic] The principal enactment is amended in section 48 by (a) the deletion of paragraph (d) of subsection (1); and (b) the substitution for subsection (7A), of 3 "(7A) A taxable person to whom subsection (2) of section 3 applies does not qualify for an input tax deduction in respect of a supply of goods.".

Section 2Verify source

§ 3Section 48 of Act 870 amended[sic]Amendment

The section adds a definition for “VAT Flat Rate Scheme” as a VAT collection and accounting mechanism.

Section 3—Section 65 of Act 870 amended[sic] The principal enactment is amended in section 65 by the insertion after "VAT", of "VAT Flat Rate Scheme" means a Value Added Tax collection and accounting mechanism that applies a marginal tax percentage representing net VAT payable on the value of taxable goods supplied."

Section 3Verify source

§ 4Section 65 of Act 870 amended[sic]Substitution

The First Schedule is amended to replace several listed items, including domestic passenger transport, certain petroleum products, immovable property used for housing, and financial services.

Section 4—First Schedule to Act 870 amended[sic] The First Schedule to the principal enactment is amended (a) by the substitution for paragraph 15, of "15. A supply of domestic transportation of passengers by air, road, rail and water, except the supply of haulage or the rental or hiring of passenger and other vehicles."; (b) by the substitution for paragraph 17, of " 17. A supply of crude oil and the following hydrocarbon products: (a) petrol; (b) diesel; (c) liquefied petroleum gas; (d) kerosene; (e) residual fuel oil."; and (f) natural petroleum gas." (c) in paragraph 18 by the substitution for subparagraph (a), of "(a) immovable property, including land, used or intended to be used for the purpose of a dwelling."; and (d) by the substitution for paragraph 19, of "19. A supply of financial services.".

Section 4Verify source

§ 5First Schedule to Act 870 amended[sic]Substitution

This provision amends Act 852 so some supplies are exempt from, zero-rated for, or given relief from the levy under section 47 if they fall within specified VAT Act Schedules.

Section 5—Consequential amendments to Act 852 The National Health Insurance Act, 2012 (Act 852) is amended by (a) the substitution for section 48, of 48. "Exempt supply of goods and services A supply in respect of any of the matters set out in the First Schedule of the Value Added Tax Act, 2013 (Act 870) is exempt from the levies imposed under section 47."; (b) the substitution for section 49, of 49. "Zero-rated supply of goods and services 4 A supply in respect of any of the matters set out in the Second Schedule of the Value Added Tax Act, 2013 (Act 870) is zero-rated as regards the levy imposed under section 47."; (c) the substitution for section 50, of 50. "Relief from levy There is granted by this Act, relief from the payment of the levy to the individuals, organisations and in respect of the matters specified in the Third Schedule of the Value Added Tax Act, 2013 (Act 870)."; and (d) the deletion of the Second Schedule. Date of Gazette Notification: 7th April, 2017.

Section 5Verify source

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1 referenced instrument

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1 instrument

Value Added Tax Act, 2013
Section 5

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