The Sales Tax(Amendment) Act, 1965 Act 264 (Revised Edition)

Act 264
The Two Hundred and sixty-fourth
ACT
OF THE PARLIAMENT OF THE REPUBLIC
OF GHANA
ENTITLED
THE SALES TAX (AMENDMENT) ACT, 1965
An act to amend the Sales Tax Act, 1965.
Date of assent: 16th February, 1965
Be it enacted by the President and the National Assembly in this
present Parliament assembled as follows:—
1. The long title to the Sales Tax Act, 1965 (Act 257), hereafter
referred to as the “principal Act”, is hereby amended, by the
substitution for the word “traders,”, of the words “traders or by
certain persons to certain other persons,”.
2. Section 1 of the principal Act is hereby repealed and the
following new section is substituted therefor:—
“Imposition 1. (1) There shall, in respect of each sale, gift or
of tax. transfer of an article, be paid a tax of ten per centum
of the sale price or, in the case of a gift or transfer,
of the value of such article at the time such gift is
given or of the transfer—
(a) where such sale, gift or transfer is made
by a wholesale dealer to any other whole
sale dealer or retail trader, by such other
Amendment
of the long
title to Act
257.
Replace
ment of
section 2 of
principal
Act.

ler to any other whole
sale dealer or retail trader, by such other
Amendment
of the long
title to Act
257.
Replace
ment of
section 2 of
principal
Act.

Act 264 Sales Tax (Amendment) Act, 1965
Renum
bering of
sections 19
and 20 of
principal Act. Insertion
of new
section 19
in principal
Act
dealer or trader to the first-mentioned
dealer and the first-mentioned dealer
shall collect the tax; and
(b) where such sale, gift or transfer is made
by a wholesale dealer, manufacturer or
importer direct to a consumer, by such
consumer to such dealer, manufacturer
or importer and such dealer, manu
facturer or importer shall collect such
tax. (2) Where articles are exchanged between the
following persons, each such person shall pay to the
Comptroller, within twenty-one days after the receipt
of such article by him, a tax of ten per centum of the
value of the article received by him at the time of the
receipt:—
(d) between two wholesale dealers;
(b) between a wholesale dealer and a retail
trader;
(c) between a wholesale dealer, manufacturer
or importer and a consumer; and
(d) between a manufacturer and any importer
or wholesale dealer.

trader;
(c) between a wholesale dealer, manufacturer
or importer and a consumer; and
(d) between a manufacturer and any importer
or wholesale dealer.

(3) There shall, be paid by an importer to the
Comptroller on the stocks of all articles in his posses
sion on the twenty-first day of January, 1965, which
will not under section 1 of this Act be subject to tax,
a fee of ten per centum of the value of such stocks on
that day and such fee shall be paid within such period
as may be fixed by the Comptroller. 3. Sections 19 and 20 of the principal Act, are hereby renumbered
as sections 20 and 21. 4. There shall be inserted immediately before renumbered
section 20, the following new section:—
“Provisions
of Act
relating
to dealers
and traders
to apply to
manufac
turers and
importers
19. Every provision of this Act relating to a whole
sale dealer or a retail dealer, shall, mutatis mutandis,
apply to any manufacturer or importer discharging
functions under the Act, and accordingly, where any
such manufacturer or importer contravenes any such
provision, he shall, on conviction, be liable to the
same penalties as a wholesale dealer or a retail trader”. 2

S
Sales Tax (Amendment) Act, 1965 Act 264
5. The amendments made to the principal Act shall be deemed to Commence-
have come into force on the twenty-first day of January, 1965, ment
3

Act 264
5. The amendments made to the principal Act shall be deemed to Commence-
have come into force on the twenty-first day of January, 1965, ment
3

Printed by the Government Printing Department, Accra, Ghana
GP/A10728/9,170/2/65
Price 2d,
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y