Following the Ghanian government’s announcement of various indirect tax policy changes in the 2023 budget statement, the Value Added Tax (Amendment) (No.2) Act, 2022 (Act 1087) and the Electronic Transfer Levy (Amendment) Act, 2022 (Act 1089) have been passed, bringing into effect changes to the VAT and electronic transfer levy (e-levy) regimes in Ghana. The acts were published in the official gazette on 29 December 2022 and take effect as from 1 January 2023. In addition, the GRA has published a public notice announcing the abolition of the benchmark value discount policy (BVDP) on imported goods.
Source: Deloitte
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