THE ONE THOUSAND AND EIGHTY-SECOND

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

VALUE ADDED TAX (AMENDMENT) ACT, 2022

AN ACT to amend the Value Added Tax Act, 2013 (Act 870) to provide for the up-front payment of Value Added Tax by an unregistered importer, the taxation of electronic commerce, the electronic issuance of a tax invoice, the zero-rating of the supply of locally assembled vehicles and for related matters.

DATE OF ASSENT: 12th September, 2022.

PASSED by Parliament and assented to by the President

1. The Value Added Tax Act, 2013 (Act 870) referred to in this Act as

the "principal enactment" is amended by the insertion after section 15,

of

"Up-front payment by unregistered importer

15A. (1) A person who

(a) imports taxable goods; and

(b) is not registered for the tax

is, in addition to the penalty provided in section 15, liable to make an upfront payment of twelve and a half percent of the customs value of the taxable goods.

(2) A person may recover an upfront payment made under subsection (1) after the person registers and files a return.".