Section 1 - Imposition of tax Section 2 -Persons liable to pay tax Section 3 - Rate of the tax Section 4 - Taxable person Section 5 - Taxable activity Section 6 - Registration requirement Section 7 -Period for becoming a taxable person Section 8 -Notice of registration Section 9 -Certificate of registration Section 10 - Notice of cancellation in respect of turnover Section 11 - Exceptions regarding thresholds Section 12 - Designation of taxable persons in respect of groups and distinct divisions Section 13 - Application for voluntary registration Section 14 - Compulsory registration Section 15 - Sanctions for failure to register Section 16 - Unregistered, non-resident persons who provide telecommunication services or electronic commerce Section 17 - Register and particulars of taxable persons Section 18 - Notice of change in business Section 19 - Cancellation of registration Section 20 - Supply of goods or services Section 21 - Repossession of goods as supply of goods Section 22 – Lay-away agreement and betting as supply of services Section 23 - Separate supply Section 24 - Activities that do not constitute supply of goods or services Section 25 - Effect of denial of input tax Section 26 - Payment of deposit and receipt of claim as supply of goods or services Section 27 - Supply of power and others as supply of goods Section 28 - Disposition of taxable activity Section 29 - Phone cards and prepayment as supply of services Section 30 - Regulations to prescribe for the supply of goods and supply of services Section 31 - Mixed supplies Section 32 - Supply by agent or auctioneer Section 33 - Taxable supply Section 34 - Payment of tax on importation of goods or services Section 35 - Exempt supply Section 36 - Zero-rated supply Section 37 - Exempt import Section 38 - Relief supply Section 39 - Time of supply Section 40 - Time of import Section 41 - Issue of tax invoice or sales receipt Section 42 - Place of supply Section 43 - Value of taxable supply Section 44 - Taxable value for determining the tax on imported goods and services Section 45 - Adjustments Section 46 - Adjustment on account of bad debts Section 47 - Tax payable for tax period Section 47A - Appointment of Value Added Tax Withholding Agent Section 47B - Duties of a Value Added Tax Withholding Agent Section 47C - Scope of Value Added Tax Withholding Agent Section 48 - Deductible input tax Section 49 - Deductible input tax for mixed taxable and exempt supply Section 50 - Refund or credit for excess tax paid Section 51 - Time for payment of refund Section 52 - Submission of tax return and date of payment of the tax Section 53 - Payment of tax on import of services Section 54 - Assessment of the tax and correction of return Section 55 - Recovery of tax due Section 56 - Recovery from recipient of a supply Section 57 - Ghana Revenue Authority General Refund Account (REPEALED by Act 915) Section 58 - Failure to issue tax invoice Section 59 - Evasion of tax payment Section 60 - Power to seal off premises Section 61 - Tax-inclusive pricing Section 62 - Declaration of representative Section 63 - Person acting in a representative capacity Section 64 - Regulations Section 65 - Interpretation Section 66 - Repeal, revocation, savings and transitional provisions First Schedule – Exempt Supplies Second Schedule - Zero-Rated Supplies Third Schedule - Exemptions For Relief Supplies Fourth Schedule - Tax Credit Note And Tax Debit Note Fifth Schedule - Apportionment Of Input Tax Sixth Schedule - Transitional Provisions