THE SEVEN HUNDRED AND FIFTY-SECOND Act                 752

                                                                   ACT

          OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

        ENTITLED

VALUE ADDED TAX (AMENDMENT) ACT, 2008

An Act to amend the Value Added Tax 1998, (Act 546), to exempt telephone sets including mobile or cellular phones and satellite phones from the imposition of

Value Added Tax.

DATE OF ASSENT: 28th March, .2008.

ENACTED by the President and Parliament:

First Schedule of Act 546 amended

The Value Added Tax Act, 1998 (Act 546), is amended in the First Schedule by

the insertion after item 23 of this new item:

Item N
"24. Telephone sets	Description Telephone sets, including mobile or cellular phones and satellite phones as specified under the First Schedule to the Customs, Excise and Preventive Service (Duties and Other Taxes) Act 1996, (Act 512)."