Ghana Tax Agency Posts Amendments to VAT Act

The Ghanaian Revenue Authority Oct. 11 posted online Act 1082, providing amendments to the VAT Act. The amendments include measures to: 1) require unregistered importers to pay VAT up front; 2) require non-resident taxpayers providing telecommunication services or electronic commerce to register for VAT; 3) require the electronic issuance of tax invoices and sales receipts; 4) explain the place of supply rules for digital services; 5) clarify eligibility to apply for input tax deductions; 6) specify the period for the submission of returns and tax payments; 7) apply a zero rating to the supply of locally assembled vehicles, from Sept. ...