Non-Tariff Barriers

Complaint

Complaint number

NTB-000-005  

NTB Type

6.5. Variable levies  

Complaint

Section 20 (2) of the VAT Act, 1998 (Act 546) outlines the place of supply rules for services. One cardinal determinant of the tax status of a supply of service under the VAT Law is where the supply is made. That is, if established that the place of supply of a service is Ghana, then such a supply comes for consideration as taxable at the standard VAT rate under the VAT law. This directly implies that if the place of supply of service is not Ghana, no VAT should be levied.  

Progress update note

On 23rd September 2014, the Ghana National Committee of Borderless Alliance met the Ministry for Finance and Economic Planning of Ghana requesting that VAT should be pro-rated and charged on only the distance covered in the Ghanaian territory as is practiced in neighbouring countries. This is in direct adherence to the existing VAT law.  

Policy or regulatory NTB

Yes 

Location

Ghana: Accra - Point of Loading (Other)  

Reporting Country

Burkina Faso  

Reporting Town

Accra  

Date of incident

2014-03-19  

Status

In process  

Product Description

 

Product Originating Country

 

Total value

0  

Date reported

2014-10-08 19:03  

Modified

2014-11-24 12:31