Mobile money transfers between accounts on the same electronic money issuer (EMI)Mobile money transfers from an account on one EMI to a recipient on another EMITransfers from bank accounts to mobile money accountsTransfer from mobile money accounts to bank accountsBank transfers on a digital platform or application which originate from a bank account belonging to an individual to another individual
Transactions E-Levy will NOT cover
The Finance Ministry has also highlighted some scenarios where the E-Levy will not apply. They are;
Cumulative transfers of GHC100 per day made by the same personTransfers between accounts owned by the same personTransfers for the payment of taxes, fees and charges on the Ghana.gov platformElectronic clearing of chequesSpecified 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
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