Communication Service Tax

COMMUNICATIONS SERVICE TAX
The Communications Service Tax (CST) is one levied on charges for the use of communications services that are provided by electronic communications service providers. CST is imposed under Section 1 of the Communications Service Tax Act 2008, (Act 754) and CST(Amendment) Act, 2013 (Act 864). It is paid by consumers to the communications service providers, who in turn pay all CST collected to the Domestic Tax Revenue Division of the Ghana Revenue Authority on a monthly basis. The GRA is required under the law, to pay the CST collected into the Consolidated Fund.

WHO QUALIFIES TO CHARGE CST?

CST is charged only by a electronic communications service providers who are in the provision of electronic communication classified by the National Communications Authority under the provisions of the National Communications Regulations 2003 (LI 1719) and notified in writing by the Commissioner-General of the GRA to charge the tax.

These businesses include:

National fixed network and mobile cellular network operators
Internet Service Providers (ISPs)
Public/Corporate Data Operators
Providers of Radio(FM) broadcasting services
Providers of Free-on-air and Pay-per-view television services
Free zones Enterprises
Recipients of electronic communications services from Non-resident persons.
An electronic communication service provider is required to levy CST on all charges for usage of communications services provided, in accordance with the provisions of the Communications Service Tax Act 2008 (Act 754). It is unlawful for any individual to charge the CST.

WHAT SERVICES ARE CLASSIFIED AS ELECTRONIC COMMUNICATION SERVICE

Electronic communications service includes,

A service providing electronic communications
A closed user group service,
A private electronic communications service
A public electronic communications service
A radio communications service and
A value-added service.

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Exhibitor Information

  • Booth Name: Ghana Revenue Authority
  • Exhibitor: Nana Birago
  • Address: P.O.Box 2202 Starlet Road Accra
    Off 91 Starlets
    Accra
    Greater Accra
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