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

Regulation 7 (2) & (3) (2) A person who acts as an agent or carries on business on behalf of a non-resident person who is required to register under section 16 of the Act but who has failed to register shall register for the tax. (3) For the purpose of this regulation, “an agent” includes a representative or any other person representing the interest of a taxpayer in this country whether or not there is a subsisting contract between the person and the taxpayer. 

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