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Value Added Tax Act, 2013 (Act 870)

Section 4(1): A taxable person is a person who is registered for purposes of this Act or is required to register under section 6 to 16. 
(2)Subject to sections 6 to 8 and 10 to 16, the effective date of registration of a person as a taxable person is the date specified in the certificate of registration issued by the CommissionerGeneral under section 9

Subject : Value Added Tax (Imposition of Tax)  

Procedure to Follow


Not Avaiable

Responsible Institution


Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium

Relevant Forms to Download

Not Available

Online System
Fees/ charges

Not Avaiable