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The Commissioner-General of the Ghana Revenue Authority (GRA) wishes to inform the general public particularly retailers and wholesalers of taxable goods that the implementation of the 3% VAT FLAT RATE SCHEME (VFRS) which should have started on 1st June, 2017 has been postponed to 1st July, 2017.  

However, retailers and wholesalers of taxable goods who have already charged the 3% VAT Flat Rate are expected to account for it when they submit their VAT returns for June by the end of July 2017.

 

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