Value Added Tax Act, 2013 (Act 870)
Section 1: (1) There is imposed by this Act a tax to be known as the value added tax which is to be charged on the
(a) supply of goods or services made in the country other than exempt goods or services; and
(b)import of goods or import of services other than exempt import.
(2) Unless otherwise provided in this Act, the tax is charged on the supply of goods or services where the supply is
(a) a taxable supply; and
(b) made by a taxable person in the course of the taxable activity of that person.
(3) The tax is chargeable and payable on the importation of goods and for that purpose, the laws and regulations applicable to collection of customs duties and other taxes on imports of goods, including the submission of an import declaration apply with the modifications specified in this Act and the Regulations.
(4) The tax is chargeable on the value of a supply of goods by
(a) a diplomatic mission,
(b) international agency,
(c) an organisation,
(d) a government agency, or
(e) other person who has obtained a relief from or a refund from the tax on the importation or domestic acquisition of the goods.
Persons liable to pay tax
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
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