Accra, Aug. 18, – The commissioner of Internal Revenue (IRS) said today all lottery operators are to pay 15 per cent service tax on lottery stakings to the IRS latest by the last working day of the month. He reminded the public that the implementation of the Service Tax Act, 1995 (Act 501) on betting with particular reference to Lottery stakings started this August one. All lottery operators are required to collect the 15 per cent service tax on all stakings and pay it to the Commissioner of IRS latest by the last working day of the month in which the tax was collected. He said the tax is included in the face value of the coupon, for example, the coupon with a face value of one hundred cedis incorporates a 15 per cent service tax of 13 cedis as well as the actual stake of 87 cedis. He explained that it is on the actual stake of 87 cedis that both the prize and the agent’s commission are to be calculated. The Commissioner said all operators should register with the IRS at the district tax offices nearest to their business locations or where their tax affairs are handled. He appealed to all operators and the general public to report any operator (s) who do not rpt collect the 15 per cent service tax to the IRS, adding, any operator who fails to comply with the law shall be guilty of an offence and shall be dealt with according to the law.
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