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18 December 2017

Ghana amends VAT Act regarding place of supply rules for telecommunications and VAT withholding agents

The Government of Ghana has presented to Parliament the Value Added Tax (Amendment) (No. 2) Act, 2017 (the Bill) to amend sections of the Value Added Tax Act, 2013 (Act 870). The purpose of introducing this Bill is to redefine the place of supply rules for telecommunications services, amend provisions related to the Value Added Tax (VAT) withholding agents, and to provide for other VAT-related matters.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2017-2139

Document ID: 2017-2139

 

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