Ghana's Ministry of Finance has published the 2024 Budget Statement delivered in parliament on 15 November 2023. Tax measures announced as part of the budget include the following: Certified invoices will be required as the basis for all deductible expenses for income tax purposes; The second phase of the electronic invoicing system (e-VAT) covering six hundred large taxpayers and more than two thousand small and medium taxpayers will be implemented; The implementation of upfront VAT on imports of Vatable goods by unregistered importers will continue; A VAT flat rate of 5% will replace the 15% standard VAT rate on all...