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National Health Insurance (Amendment) Act, 2018 🇬🇭

Coat of Arms
Republic of Ghana

The nine hundred and seventy-first


of the parliament of the republic of ghana

National Health Insurance (Amendment) Act, 2018

  • Published by Government Gazette on 1 August 2018
  • Assented to on 31 July 2018
  • Commenced on 1 August 2018
AN ACT to convert the National Health Insurance Levy into a Levy which is not subject to the input-output method of computation and to provide for related matters.

1. Section 47 of Act 852 amended

The National Health Insurance Act, 2012 (Act 852), referred to in this Act as the "principal enactment" is amended in section 47 by the substitution for subsection (3) of"(3) The Levy is not subject to an input tax deduction.(4) Any goods on which the Value Added Tax Flat Rate is imposed is not subject to the levy."

2. Section 51 of Act 852 amended

The principal enactment is amended by the substitution for section 51 of51. "Collection of the Levy
(1)The Ghana Revenue Authority is responsible for the collection of the Levy.
(2)The Revenue Administrat…

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