Value Added Tax Regulations, 2016 (L.I. 2243)
Regulation 21 (6)
In the case of supplies made at the retail stage where recipients are not taxable persons, the tax may be charged in accordance with regulations 22 to 28.
Procedure to Follow
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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
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Online System
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