The Ghana Revenue Authority has published a copy of the Value Added Tax (Amendment) Act 2022 (Act 1082), which was enacted and published in the Official Gazette on 12 September 2022. The Act provides for the implementation of measures announced earlier in the year as part of the 2022 Mid-Year Review, as well as revised rules for non-resident providers of telecommunication services and e-commerce. The measures include: The introduction of upfront VAT payment requirements for importers not registered for VAT, with the payment equal to 12.5% of the customs value of the taxable goods, which may be recovered after the...