Ghana passes the Value Added Tax (Amendment) Act, 2017, Act 948 to amend the Value Added Tax Act, 2013 (Act 870). The primary focus of the amendment is to classify the supply of financial services, domestic transportation of passengers by air and supply of immovable property by a real estate developer as exempt supplies, to give legal backing to a VAT Flat Rate Scheme that will facilitate collection of VAT on the supply of goods in the distribution chain and to provide for related matters.