Ghana: Tax provisions in 2022 mid-year budget review

The 2022 mid-year budget review includes tax-related proposals.

The 2022 mid-year budget review includes tax-related proposals.

The 2022 mid-year budget review includes tax-related proposals that would:

  • Enhance value added tax (VAT) mobilization by digitalizing the collection of VAT revenues (e-VAT)
  • Introduce upfront payment of VAT on importers not registered for VAT, effective 1 October 2022
  • Extend the waiver of interests and penalties to give opportunity to non-registered taxpayers to take advantage of the waiver scheme and offer operational records of these taxpayers to the government
  • Revitalize non-tax revenue mobilization by introducing an end-to-end digitalized process for property rate mobilization
  • Minimize the government's tax expenditures through tax exemptions

Read an August 2022 report [PDF 2.9 MB] prepared by the KPMG member firm in Ghana


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