Value Added Tax (Amendment) (No.2) Act, 2018 (Act 980) | Act 980 — Ghana law | Esheria

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.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Ghana
Instrument
Act or statute
Citation
Act 980
Version
Undated source snapshot
Language
en
Official source
View official record ↗
excess credit refunds value added tax

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

  • The record does not meet this release's canonical indexing criteria. (market-indexing-disabled)

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.