THE SEVEN HUNDRED AND FIFTY-FOURTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC
OF GHANA
ENTITLED
COMMUNICATIONS SERVICE TAX ACT, 2008
AN ACT to provide for the imposition of a communication service tax and for related
matters.
DATE OF ASSENT: 28th March, 2008
ENACTED by the President and Parliament:
Imposition of communication service tax
1.
(1) There is imposed by this Act a tax to be known as the communications
service tax to be levied on charges payable by consumers for the use of communication
service.
(2) The tax shall be levied on all communications service usage charged by
communication service providers with Class I licences as provided in the National
Communications Regulations 2003 (L. I. 1719).
Persons liable to pay the tax
2.
The tax shall be paid together with the communications service charge to
communication service providers by consumers of the service.
Rate of the tax
3.
The rate of the tax is 6% of the charge for the use of the communication service.
Collection of the tax and payment into Consolidated Fund
4.
(1) The Value Added Tax Service, established under section 36 of the Value
Added Tax Act 1998, (Act 546) is responsible for the administration and management of
the tax and shall collect and account for the tax and any interest and penalty paid under
the Act.
(2) Subject to section 5 the Commissioner of the Value Added Tax Service shall
pay the tax collected together with any interest and penalty into the Consolidated Fund.
National youth employment support
5.
At least 20% of the revenue generated from the tax shall be used to finance the
national youth employment programme.