Ghana Act or statute

Parliament of Ghana

Excise Tax Stamp (Amendment) Act, 2018 (Act 981)

excise tax stampslegislative amendmentproduct packagingretailtextilestobacco

Jurisdiction: Ghana
Structure: 2 provisions
Citation: Act 981
Dates: Undated source snapshot

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“This section amends section 2 of Act 873 by changing the list of excisable products and adding any other excisable product prescribed by the Minister.”

This section amends section 2 of Act 873 by changing the list of excisable products and adding any other excisable product prescribed by the Minister. The section changes the definition of “product unit” to mean the smallest package a product is usually presented and retailed in, with special rules for cigarettes and textiles.

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Section 2 of Act 873 amended

This section amends section 2 of Act 873 by changing the list of excisable products and adding any other excisable product prescribed by the Minister.

Section 1

Section 2

The section changes the definition of “product unit” to mean the smallest package a product is usually presented and retailed in, with special rules for cigarettes and textiles.

Section 2

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Showing 2 of 2 provisions

Substitution 2

§ 1Section 2 of Act 873 amendedSubstitution

This section amends section 2 of Act 873 by changing the list of excisable products and adding any other excisable product prescribed by the Minister.

Section 1—Section 2 of Act 873 amended The Excise Tax Stamp Act, 2013 (Act 873), referred to in this Act as the “principal enactment”, is amended in section 2 by the (a) deletion of “and” after paragraph (d), (b) substitution for paragraph (e) of “(e) textiles; and”; and (c) insertion after paragraph (e) of “(f) any other excisable product prescribed by the Minister.”.

Section 1Verify source

§ 2Section 2Substitution

The section changes the definition of “product unit” to mean the smallest package a product is usually presented and retailed in, with special rules for cigarettes and textiles.

Section 2—Section 19 of Act 873 amended The principal enactment is amended in section 19 by the substitution for “product unit” of “ “product unit” means the smallest package in which a product is usually presented and retailed except for the following: (a) cigarettes which shall be “the pack”; and (b) textiles which shall be “six yards”. “ Date of Gazette Notification: 31st December, 2018.

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section 2 of Act
Section 1

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