Ghana: Implemented Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) including reduced levy for digital services
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Implementation Level
national
Government Branch
executive
Government Body
central government
Complete timeline of this policy change
Hide details
2022-12-29
in grace period
2023-01-01
in force