The Ghana Revenue Authority has published a copy of the Electronic Transfer Levy Act 2022 (Act 1075), which was originally published in the Official Gazette on 31 March 2022. As previously reported, the Act was approved by the Parliament of Ghana on 29 March 2022 and provides for the introduction of an "Electronic Transfer Levy" or "E-Levy" at the rate of 1.5% on electronic transfers. The E-Levy is imposed at the time of transfer by entities listed in the First Schedule to the Act, which includes: Electronic money issuers; Payment service providers; Banks; Specialized deposit-taking institutions; and Other financial institutions...