The Commissioner-General (CG) of the Ghana Revenue Authority (GRA), the officer responsible for the day-to-day administration of the GRA affairs and answerable to the Board for the performance of the functions of that office, has issued multiple practice notes on the interpretation of certain provisions in the Value Added Tax Act, 2013, Act 870 (as amended) (VAT Act) pursuant to sections 100 and 101 of the Revenue Administration Act, 2016, Act 915 (RAA).
Source EY
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