Ghana: Communications Service Tax (Amendment) Act, 2020 (Act 1025) amending Communications Service Tax Act, 2008 (Act 754) was signed by President

Description

Communications Service Tax (Amendment) Act, 2020 (Act 1025) amending Communications Service Tax Act, 2008 (Act 754) was signed by President

On 27 August 2020, the President signed into law the Communications Service Tax (Amendment) Act, 2020 (Act 1025), which amends the original Communications Service Tax Act, 2008 (Act 754). This amendment reduced the tax rate from 9% to 5% on charges for the use of electronic communication services. Additionally, it maintained the provision that at least 20% of the revenue generated from the tax would be allocated to support the national youth employment programme.

Original source

Scope

Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
infrastructure provider: internet and telecom services
Implementation Level
national
Government Branch
executive
Government Body
central government

Complete timeline of this policy change

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2020-08-27
adopted

On 27 August 2020, the President signed into law the Communications Service Tax (Amendment) Act, 20…

2020-09-15
in force

On 15 September 2020, Communications Service Tax (Amendment) Act, 2020 (Act 1025) entered into forc…

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