Communications Service Tax (Amendment) Act, 2019 Act 998

COMMUNICATIONS SERVICE TAX (AMENDMENT) ACT, 2019 (ACT 998)
ARRANGEMENT OF SECTIONS
Section
1. Section 3 of Act 754 amended
2. Section 5 of Act 754 amended
3. Section 16 of Act 754 amended
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ACT, 2019 (ACT 998)
ARRANGEMENT OF SECTIONS
Section
1. Section 3 of Act 754 amended
2. Section 5 of Act 754 amended
3. Section 16 of Act 754 amended
1

ACT 998
REPUBLIC OF GHANA
THE NINE HUNDRED AND NINETY-EIGHTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
COMMUNICATIONS SERVICE TAX (AMENDMENT) ACT, 2019
AN ACT to amend the Communications Service Tax Act, 2008 (Act 754) to provide for an
increase in the tax rate and for related matters. DATE OF ASSENT: 19th August, 2019. PASSED by Parliament and assented to by the President:
Section 1—Section 3 of Act 754 amended
The Communications Service Tax Act, 2008 (Act 754), referred to in this Act as the "principal
enactment", is amended by the substitution for section 3, of
3. "Rate of the tax
The rate of the tax is nine per cent of the charge for the use of the communications service.". Section 2—Section 5 of Act 754 amended
The principal enactment is amended by the substitution for section 5, of
5.

se of the communications service.". Section 2—Section 5 of Act 754 amended
The principal enactment is amended by the substitution for section 5, of
5.

"National youth employment support
At least twenty per cent of six percentage points of the tax shall be used to finance the national
youth employment programme."
Section 3—Section 16 of Act 754 amended
The principal enactment is amended in section 16 by the substitution for the interpretation of
"charge for electronic communications services usage" of
"charge for electronic communications services usage" means
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ution for the interpretation of
"charge for electronic communications services usage" of
"charge for electronic communications services usage" means
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(a) the amount chargeable by a service provider for electronic communications service
usage other than the amount for Valued Added Tax, the Ghana Education Trust Fund
Levy and the National Health Insurance Levy;
(b) where the charge for electronic communications service usage is for money consideration,
the amount of the consideration but excluding the amount of Valued Added Tax, the Ghana
Education Trust Fund Levy and the National Health Insurance Levy;
(c) where the charges for electronic communications service usage is partly for money
consideration, the open market value excluding the Valued Added Tax, the Ghana Education
Trust Fund Levy and the National Health Insurance Levy; and
(d) in the case of promotion, protocol, personal use, bonus, gift and similar supplies, the charge
shall be the open market value excluding Value Added Tax, the Ghana Education Trust Fund
Levy and the National Health Insurance.'
Date of Gazette Notification: 19th August, 2019.
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