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
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