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National Fiscal Stabilisation Levy Act, 2009 πŸ‡¬πŸ‡­

Coat of Arms
Republic of Ghana

The seven hundred and eighty-fifth


of the parliament of the republic of ghana

National Fiscal Stabilisation Levy Act, 2009

  • Published by Government Gazette on 21 July 2009
  • Assented to on 20 July 2009
  • Commenced on 21 July 2009
AN ACT to impose a special levy on specified companies and institutions in order to raise revenue for fiscal stabilisation of the Economy and to provide for related matters.ENACTED by the President and Parliament:

1. Imposition of levy on profits before tax of specified companies

There is imposed by this Act on the profits before tax of the companies and institutions specified in the Schedule to this Act, a levy of 5% for national fiscal stabilization.

2. Scope of application of levy

(1)Subject to subsection (2), the levy imposed under section 1 applies to the specified companies and institutions despite any provision to the contrary in any enactment relating to a tax holiday or exemption from direct or indirect tax applicable to a company or in…

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