Value Added Tax Regulations, 2016 (L.I. 2243)

Regulation 7 (1) For the purpose of section 16 of the Act, the Commissioner­General may in writing and subject to conditions that the Commissioner­General may determine, permit a non-resident person providing telecommunication services or electronic commerce to (a) register for the tax; (b) file returns; or (c) account for the tax by electronic means. 

Procedures to Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:info@gra.gov.gh

Fees & Charges




Not Avaiable