THE ONE THOUSAND AND SIXTY-EIGHTH

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

COVID-19 HEALTH RECOVERY LEVY ACT, 2021

AN ACT to impose a special levy to be known as the COVID-19 Health Recovery Levy on the supply of goods and services and imports to raise revenue to support COVID-19 expenditures and to provide for related matters.

DATE OF ASSENT: 31st March, 2021.

PASSED by Parliament and assented to by the President

1.      (1) There is imposed by this Act a COVID-19 Health Recovery Levy on the

a)      supply of goods or services made in the country other than exempt goods or services; and

b)     import of goods or import of services other than exempt imports.

(2) The time of supply is the same as provided in the Value Added Tax Act, 2013 (Act 870).

(3) A person who charges the Value Added Tax flat rate shall also charge the Levy on the supply of goods or services.

(4) Except as otherwise provided in this Act, the rate of the Levy is one per cent and is calculated on the value of the taxable supply of the goods or services or on the value of the imports.

(5) The Levy is subject to review by the Minister.