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

Regulation 21 (6) In the case of supplies made at the retail stage where recipients are not taxable persons, the tax may be charged in accordance with regulations 22 to 28. 

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