Ghana: Implemented Value Added Tax (Amendment) (No. 2) Act, 2022 (Act 1087) exempting stakes in betting and gaming
Description
Implemented Value Added Tax (Amendment) (No. 2) Act, 2022 (Act 1087) exempting stakes in betting and gaming
On 1 January 2023, the Value Added Tax (Amendment) (No. 2) Act, 2022 (Act 1087) enters into force. The Act amends the Value Added Tax Act, 2013 (Act 870). The Act increases the standard VAT rate from 12.5% to 15%. The amendments expand VAT exemption…
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
cross-cutting, platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
central government