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  

Borderless Alliance West Africa
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