Communications Service Tax (Amendment) Act, 2020 Act 1025

COMMUNICATIONS SERVICE TAX (AMENDMENT) ACT, 2020 (ACT 1025)
ARRANGEMENT OF SECTIONS
Section
1. Section 3 of Act 754 amended
2. Section 5 of Act 754 amended
3. Commencement
1

TAX (AMENDMENT) ACT, 2020 (ACT 1025)
ARRANGEMENT OF SECTIONS
Section
1. Section 3 of Act 754 amended
2. Section 5 of Act 754 amended
3. Commencement
1

ACT 1025
REPUBLIC OF GHANA
THE ONE THOUSAND AND TWENTY-FIFTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
COMMUNICATIONS SERVICE TAX (AMENDMENT) ACT, 2020
AN ACT to amend the Communications Service Tax Act, 2008 (Act 754) to provide for a
reduction in the tax rate and related matters.
DATE OF ASSENT: 27th August, 2020.
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,
"Rate of the tax
3. The rate of the tax is five per cent of the charge for the use of the electronic communications
service.".
Section 2—Section 5 of Act 754 amended
The principal enactment is amended by the substitution for section 5 of
"National youth employment support
5. At least twenty per cent of the revenue generated from the tax shall be used to finance the
national youth employment programme."
Section 3—Commencement
This Act shall come into force on the fifteenth day of September, 2020.
Date of Gazette Notification: 27th August, 2020.
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