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Special Petroleum Tax (Amendment) Act, 2018 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and sixty-fifth

Act

of the parliament of the republic of ghana
entitled

Special Petroleum Tax (Amendment) Act, 2018

  • Published by Government Gazette on 15 February 2018
  • Assented to on 15 February 2018
  • Commenced on 15 February 2018
AN ACT to amend the Special Petroleum Tax Act, 2014 (Act 879) to provide for a change from ad valorem rate on the ex-depot price of petroleum products listed in the Schedule to a specific rate of tax per litre or kilogramme corresponding to each of the petroleum products listed in that Schedule and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Section 2 of Act 879 amended

The Special Petroleum Tax Act, 2014 (Act 879) referred to in this Act as the "principal enactment" is amended by the substitution for section 2, of2. "Rate of taxThe rate of the tax is the specific rate per litre or kilogramme specified in the Second Column of the schedule corresponding to the petroleum product specified in …

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