Communications Service Tax

CST calculator

GRA⋅Online Tools⋅Tax Calculators⋅Communications Service Tax

Item	Box #	(Gh₵)	(Gh₵)
Gross Revenue	1
Supplies of Prepaid Recharge	2
Sum Box 1 and Box 2	3
Wholesale Revenue	4
Non-Communication Service Revenue	5
Sum Box 4 and Box 5	6
Net Revenue (Box 3 less Box 6)	7
Rate of Tax	8
CST Payable (Box 7 Multiplied by Box 8)	9

Box 1 | Gross Revenue

Enter the total revenue for the month from your business operations exclusive of VAT, NHIL and CST. This amount should not include revenue from supplies of prepaid recharge units

Box 2 | Supplies of Prepaid Recharge

Revenue from supplies of prepaid recharges, exclusive of VAT, NHIL and CST. The amount must be computed on the face-value of prepaid units supplied in the month.

Box 3 | Sum of Box 2 and Box 3

Box 4 | Wholesale Revenue

Enter revenue from communication services provided to Class 1 Licensees in the month, exclusive of VAT, NHIL and CST. This must not include revenue from interconnection service.

Box 5 | Non-Communication Service Revenue

Enter the revenue from your business operations which are not provision of communications service, exclusive of VAT, NHIL and CST

Box 6 | Sum of Box 4 and Box 4

Box 7 | Net Revenue

Deduct the amount entered in Box 6 from the amount entered in Box 3.

Box 8 | Indicate the rate of tax

Deduct the amount entered in Box 6 from the amount entered in Box 3.

Box 9 | Enter CST Payable

This is computed by multiplying the amount in Box 8 by the tax rate in Box 9.

Disclaimer on Use Of Tax Calculators

The use of the Tax Calculators only serves as a guideline. The actual tax payable by you or deduction available to you (if any) will depend on your personal circumstances. It is advised that for filing of returns and for making formal financial decisions, the exact calculation be made as per the provisions contained in the relevant Acts, and Laws.

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