Value added tax act, 2013 (act 870)Section 2: (1): Except as otherwise provided in this Act, the tax shall be paid (a) in the case of a taxable supply, by the taxable person making the supply; (b) in the case of an import of goods, by the importer; or (c) in the case of an import of services, by the recipient of the service. (2) in the case of a non-resident person required to register under section 16, the nonresident is liable for the payment of the tax. |
Procedures to FollowNot Avaiable |
Responsible InstitutionGhana Revenue Authority
Location: Off Starlets 91 Road, near Accra Sports Stadium |
Fees / ChargesNot Avaiable |