Ghana Tax Agency Explains VAT Obligations for Non-Resident Electronic Service Providers

The Ghanaian Revenue Authority March 28 explained VAT obligations for non-resident electronic service providers. The explanation includes: 1) non-resident individuals and entities providing digital and electronic services must pay VAT; 2) Ghanaian citizens who maintain permanent homes outside Ghana and live there for the entire year are non-residents for tax purposes; 3) VAT and other taxes must be filed and paid by the last working day of the month immediately following the month to which the return relates, even when no tax is due for the period; 4) a non-exclusive list of business transactions that are considered electronic or digital ...