Ghana 2022 Mid-Year Review Includes Certain Tax Measures

Ghana’s Ministry of Finance has published the 2022 Mid-Year Review, which was delivered in a speech to parliament on 25 July 2022. Specific tax (revenue) measures noted in the review include the following:

  • Amendments to the Value Added Tax Act 870 to enable the electronic collection of VAT (eVAT), effective 1 October 2022;
  • Launch of an end-to-end digitalized process for property rate collection by the end of August 2022
  • Extension of the deadline to 31 December 2022 for the penalty and interest waiver on accumulated tax arrears up to 31 December 2020 (previously extended to 30 June 2022); and
  • Introduction of upfront VAT payment requirements for importers not registered for VAT with a start date of 1 October 2022

Source Orbitax


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