Ghana: Entry into force with grace period of Value Added Tax (Amendment) Act, 2022 (Act 1082) including measures applicable to digital services
Description
Entry into force with grace period of Value Added Tax (Amendment) Act, 2022 (Act 1082) including measures applicable to digital services
On 12 September 2022, the Value Added Tax (Amendment) Act 2022 (Act 1082) enters into force. The amendment introduces provisions for taxing digital services, including social networking, online gaming, cloud services, video or audio streaming, digit…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
online advertising provider, digital payment provider (incl. cryptocurrencies), platform intermediary: user-generated content, streaming service provider, platform intermediary: e-commerce, software provider: other software, platform intermediary: other
Implementation Level
national
Government Branch
executive
Government Body
central government