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Wednesday, August 10, 2022
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    1D1F: Akufo-Addo inspects GH¢9.2M yam/cassava factory in Bimbilla

    1D1F: Akufo-Addo inspects GH¢9.2M yam/cassava factory in Bimbilla

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    1D1F: Akufo-Addo inspects GH¢9.2M yam/cassava factory in Bimbilla

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    Exposed: How Mills/Mahama passed law to use Ghana Card as only means of registering to vote

    I treat Majority leader’s ‘dead on arrival’ comment with contempt – Ablakwa

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    NPP ‘packing’ to exit rather than working to break the 8 – Prof Gyampo

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MTN adjusts its tariffs upwards effective today

MyPublisher24 by MyPublisher24
May 1, 2021
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MTN adjusts its tariffs upwards effective today
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MTN Ghana has adjusted its tariffs upwards effective Saturday, 1 May 2021.

A statement issued by the company on Friday, 30 April 2021 said: “Scancom PLC (MTN Ghana) wishes to inform you that following the introduction of the COVID-19 Health Recovery Levy, which has resulted in a 1% increase in the National Health Insurance Levy, talk time and data charges have been adjusted to reflect the tax change.”

“This takes effect from 1st May 2021”, the statement added.

The levy was part of some new taxes introduced by the government in the 2021 budget.

Presenting the budget on behalf of Finance Minister Ken Ofori-Atta, Majority Leader Osei Kyei-Mensah-Bonsu, on Friday, 12 March 2021, told Parliament that the government was introducing a 10p sanitation and pollution levy; and 20p excess power capacity levy, both on the Energy Sector Levy Act (ESLA), with the combined effect being an increase in the ex-pump price of fuel by 5.7 per cent.

Additionally, the government introduced a 1 per cent COVID-19 levy on VAT, Flat Rate Scheme; 5 per cent financial clean-up levy on banks’ profit-before-tax and also considered adjusting road tolls to align with current trends.

A statement signed by the Commissioner-General of the GRA, Rev. Ammishaddai Owusu-Amoah, said Parliament has passed the three new tax laws and amended two others for implementation.

They include the following: Penalty and Interest Waiver Act, 2021 (Act 1065), COVID-19 Health Recovery Levy Act, 2021 (Act 1068), Financial Sector Recovery Levy Act, 2021 (Act 1067), Energy Sector Levy (Amendment) Act, 2021 (Act 1064) and the Income Tax (Amendment) Act, 2021 (Act 1066).

Find the details below:

1. Penalty and Interest Waiver Act 2021 (Act 1065)

• A waiver of penalties and interests on accumulated tax arrears up to December 2020 for persons who make arrangements to pay the principal tax
• The application for the waiver can be done from 1st April to September 2021
• The period of payment of the waiver lasts until 31st December 2021
• The waiver does not apply to payments and returns due from 1st January 2021 under an enactment administered by the Commissioner-General.

2. COVID-19 Health Recovery Levy Act, 2021 (Act 1068)

• This Act imposes a one percent levy on the supply of goods and services made in the country other than exempt goods or services; and import of goods and services other than exempt imports.
• The Levy also applies to the supply of goods subject to the VAT Flat Rate.
• The COVID-19 Health Recovery Levy is not allowable as an input tax deduction.

3. Financial Sector Recovery Levy Act, 2021 (Act 1067)

• This Act imposes a five per cent levy on the profit before tax of banks
• The tax is payable in quarterly instalments. However, for 2021, the levy is payable in three instalments commencing from 30th June 2021.

4. Energy Sector Levy (Amendment) Act, 2021 (Act 1064)

This amendment has added two additional sections, 5A and 5B.
• 5A – The imposition of an Energy Sector Recovery Levy of GH¢20 pesewas per litre of petrol/diesel and 18 pesewas per kg on Liquefied Petroleum Gas (LPG)
• 5B – The imposition of a Sanitation and Pollution Levy of GH¢10 pesewas per litre of petrol and diesel respectively.

5. Income Tax (Amendment) Act, 2021 (Act 1066)

• This Act amends the Sixth schedule to the Income Tax Act 2015 and provides for a 30% rebate of income tax due for the second, third and fourth quarters of 2021 for taxpayers in the following areas – accommodation and food, education, travel and tours, and arts and entertainment sectors

• A suspension of quarterly income tax instalment payments for the second, third and fourth quarters of 2021 by self-employed persons applying the Income-tax stamp system and owners of taxis and trotros under the Vehicle Income Tax (VIT) system.

• To benefit from these concessions, the person must be registered with the Ghana Revenue Authority, made instalment payment for the first quarter of 2021 and continue to discharge any other obligation specified by an enactment administered by the Commissioner-General.

Source: Classfmonline.com

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