Ghana Revenue Authority issues multiple administrative guidelines on Income Tax and VAT

• The Commissioner-General (CG) of Ghana Revenue Authority has issued two administrative guidelines.
• One guideline directs taxpayers on the need to obtain and retain VAT invoices as proof of expenses incurred for tax deductibility purposes.
• The other provides direction to taxpayers on applying the VAT flat rate to supplies made by estate developers and suppliers of immovable property for rental purposes.

Source EY

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