Value added tax (amendment) act, 2015 (act 890)


AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to introduce a flat rate mechanism for accounting for tax payable for the supply of immovable property by estate developers to establish Ghana Revenue Authority General Refund Account; to exempt pharmaceuticals and selected active ingredients and inputs for the manufacture of pharmaceuticals, paper for the production of exercise books and textbooks and mild carbon steel for the manufacture of machetes from the tax and to provide for related matters.

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