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Ghana 2022 Mid-Year Review Includes Certain Tax Measures

02 August 2022

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Proposed Changes

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Ghana

Ghana's Ministry of Finance has published the 2022 Mid-Year Review, which was delivered in a speech to parliament on 25 July 2022. Specific tax (revenue) measures noted in the review include the following: Amendments to the Value Added Tax Act 870 to enable the electronic collection of VAT (eVAT), effective 1 October 2022; Launch of an end-to-end digitalized process for property rate collection by the end of August 2022 Extension of the deadline to 31 December 2022 for the penalty and interest waiver on accumulated tax arrears up to 31 December 2020 (previously extended to 30 June 2022); and Introduction...