This is a list of transactions that are covered and not covered by the controversial E-LEVY.
Transactions to be affected by E-LEVY
- Mobile money transfers between accounts on the same electronic money issuer (EMI).
2.Mobile money transfers from an account on one EMI to a recipient on another EMI.
- Transfers from bank accounts to mobile money accounts.
4.Transfer from mobile money accounts to bank accounts.
5.Bank transfers on a digital platform or application which originate from a bank account belonging to an individual to another individual.
Transactions exempted from E-LEVY
- Cumulative transfers of GHC100 per day made by the same person
- Transfers between accounts owned by the same person
- Transfers for the payment of taxes, fees and charges on the Ghana.gov platform
3.Electronic clearing of cheques
- Specified merchant payments (that is, payments to commercial establishments registered with the GRA for income tax and VAT purposes)
- Transfers between principal, master agent and agent’s accounts