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21 January 2016

Ghana enacts VAT amendments

The Value Added Tax (VAT) (Amendment) (No.2) Act, 2015, Act 904, was assented to by Ghana's President and published in the Official Gazette on December 30, 2015. As the Act did not specify any date of commencement, in accordance with the provisions of the Constitution of the Republic of Ghana (Constitution, 1992), the Act entered into force on its date of publication, December 30, 2015.

A Tax Alert prepared by Ernst & Young Ghana, and attached below, provides additional details.

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ATTACHMENT

Document ID: 2016-0146

 

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