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.