Value Added Tax (Amendment) (No.2) Act, 2018 (Act 980)
The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received.
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- Jurisdiction
- Ghana
- Instrument
- Act or statute
- Citation
- Act 980
- Version
- Undated source snapshot
- Language
- en
- Official source
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Statute overview
About this statute
The Commissioner-General may refund excess credit linked to locally manufactured textiles that are zero-rated, if an application for refund is received. This section amends the Second Schedule to Act 870 by adding a new item for supplies of locally manufactured textiles by approved local manufacturers, limited to 31 December 2021.
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Value Added Tax (Amendment) (No.2) Act, 2018 (Act 980)
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