AMENDMENTS TO THE COMMUNICATIONS SERVICE TAX ACT, 2008 (ACT 754)

AMENDMENTS TO THE COMMUNICATIONS SERVICE TAX ACT, 2008 (ACT 754)

The Ghana Revenue Authority (GRA) wishes to inform the general public that Section 3 (Rate of the Tax) and Section 5 of the Communications Service Tax Act, 2008 (Act 754) have been amended by the Communications Service Tax (Amendment) Act, 2020 (Act 1025).

The new Act 1025, specifically reduces the rate of the tax from 9% to 5% for the use of Electronic Communications Services that are provided by electronic communication service providers.

Kindly note that at least 20% of the revenue generated from the tax will be used to finance the National Youth Employment Program.

The effective date of implementation of this new rate is Tuesday, 15th September, 2020.

All Electronic Communication Service Providers are therefore required to levy the New Rate of 5% on all charges for usage of communication service provided in accordance with the provisions of Act 1025.

COMMISSIONER – GENERAL