Value Added Tax Act, 2013 (Act 870)
Section 2: (1): Except as otherwise provided in this Act, the tax shall be paid
(a) in the case of a taxable supply, by the taxable person making the supply;
(b) in the case of an import of goods, by the importer; or
(c) in the case of an import of services, by the recipient of the service.
(2) in the case of a non-resident person required to register under section 16, the nonresident is liable for the payment of the 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
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