The Ghana Revenue Authority issued a Notice to All VAT Registered Taxpayers on 31 December 2025, which provides an overview of the VAT-related reforms approved as part of the Value Added Tax Act, 2025. The reforms are effective 1 January 2026. Note that the notice includes the repeal of the COVID-19 Health Recovery Levy, although this was approved through the COVID-19 Health Recovery Levy Repeal Act 2025.
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NOTICE TO ALL VAT REGISTERED TAXPAYERS
Following the passage of Value Added Tax…