Value Added Tax Amendment Act, 2025

REPUBLIC OF GHANA Act 1133 the One thousand one hundred and thirty-third ACT OF THE PARLIAMENT OF THE REPUBLIC OF GHANA ENTITLED VALUE ADDED TAX (AMENDMENT) ACT, 2025 AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to exempt the supply of motor vehicle insurance from Value Added Tax. Date of Assent: 2nd April, 2025 PASSED by Parliament and assented to by the President First Schedule to Act 870 amended The Value Added Tax Act, 2013 (Act 870) is amended in the First Schedule by the insertion after the definition for “National Lotto" in paragraph 2, of ““non-life insurance” means the provision of non-life insurance other them motor vehicle insurance;”. Date of Gazette notification: 2nd April, 2025. PRINTED BY GHANA PUBLISHING COMPANY LTD. ASSEMBLY PRESS. ACCRA. GPCL/A219/450/04/2025 Website:www.ghanapublishing.com Email:infb(g'ghanapublishing.com Tel: +233 0302-664338/9 Website:www.ghanapublishing.com ghanapublishing.com