Ghana: Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089)
Progress
Current status
in force
01 Jan 2023 in force
29 Dec 2022 in grace period
Scope
Implementers
Ghana
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Implemented Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) including reduced levy for digital services
On 1 January 2023, the Electronic Transfer Levy (Amendment) Act 2022 (Act 1089) entered into force. The amendment reduces the electronic transfer levy rate to 1% and imposes obligations on charging entities, including filing returns and remitting co…
SourceEvent type
law
Action type
implementation
Government branch
executive
Government body
central government
Entry into force with grace period of Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) including reduced levy for digital services
On 29 December 2022, the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) enters into force with grace period. The amendment reduces the electronic transfer levy rate to 1% and imposes obligations on charging entities, including filing retu…
SourceEvent type
law
Action type
in force with grace period
Government branch
executive
Government body
central government