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E-Levy Law Takes Effect & Online Tax Return Filing Update

The Parliament of Ghana has passed the Electronic Transfer Levy Act, 2022 (Act 1075) for the imposition of an electronic transfer levy (E-levy) of 1.5% on electronic transfers. The passage of Act 1075 brings into effect the Government of Ghana’s proposal to introduce a levy on electronic payments as part of measures to enhance revenue mobilization announced in the 2022 budget statement.

 Also, the Ghana Revenue Authority (GRA) has announced that the Authority will no longer accept manual tax returns from specified group of taxpayers from 1 April 2022. Taxpayers in the specified categories will be required to register and file all tax returns through the taxpayer portal from the effective date.

 In this Tax Update, we provide highlights of the key provisions of Act 1075 and its implications for users of electronic payment services, as well as details of the GRA announcement on online tax filing requirements. 

Deloitte Tax Update Electronic Transfer Levy (E-Levy) - April 2022