Abstract: The attempt by Ghana Government to increase revenue generation has proposed the introduction of five (5) new bills in parliament for deliberation and acceptance. The Communication Service Tax Bill (“CSTB”) is one of five (5) Bills which have recently been approved by Parliament and waiting Presidential assent. The 2019 Amended Communication Service Tax Bill proposed tax rate of 9% an increase of the previous 6% proposed in 2003 which is to be paid together with the communications service charge to communication service providers by consumers of the service. The Bill provides that CST is to be levied on charges payable by a user of an Electronic Communication Service ("ECS") other than private ECS. The persons liable to pay the tax are the users of the service and are supposed to include users who receive ECS from a source outside Ghana. The tax liability is triggered once a person makes any supply ECS regardless of whether or not that person is permitted or authorized to provide ECS.
Keywords: ECS - Electronic Communication Service, CST- Communication Service Tax, CSTB- Communication Service Tax Bill.
Title: DETERMINANTS OF COMMUNICATION SERVICE TAX IN GHANA
Author: Dawson john kwao, Dr. Thomas Yeboah, Michael Osei Boakye
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
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