The COVID-19 Health Recovery Levy Act, 2021, (Act 1068), imposes a special levy, the COVID-19 Health Recovery Levy, on the supply of goods and services, and imports to raise revenue to support COVID-19 expenditure, and also to provide for related matters.
The imposition of the Levy is on the supply of goods or services made in the country, and on the import of goods or services, unless exempt. The rate of the Levy is 1%, and it is calculated on the value of the taxable supply of goods or services, or on the value of imports.
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Contribution by iAdjoa Services
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Written by:
Priscilla Adjoa Koranteng
Student of ACCA and CITG.
[email protected]
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