GRA makes clarifications on E-Levy exemptions
The Ghana Revenue Authority (GRA) has made clarifications on disbursements or transfers that are exempted from the E-Levy.
The clarification given to transfers that are exempted from the levy, is contained in a letter from the GRA to all charging entities.
While largely maintaining the already existing exemptions under the levy, the GRA in the letter remarked that transfers from a client’s corporate account to the corporate bank account of charging entries and vice versa are exempted from the levy.
It added that payments or repayments by customers of organisations registered for merchant services with charging entities or registered with the GRA for VAT or Income Tax purposes are also exempted from the levy.
Peruse details of the letter:
Ghana Revenue Authority by Fuaad Dodoo on Scribd
