Ghana Act or statute

Parliament of Ghana

National Fiscal Stability Levy (Amendment) Act, 2017 (Act 958)

Section 4 is amended so the levy applies to profits before tax for the 2013 to 2019 years of assessment. For recovering the Levy, the Revenue Administration Act provisions on collection, enforcement, refund, and…

enforcementlevylevy collectionpenaltiesprofits before taxrefunds

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01

Purpose and legislative effect

“Section 4 is amended so the levy applies to profits before tax for the 2013 to 2019 years of assessment.”

Section 4 is amended so the levy applies to profits before tax for the 2013 to 2019 years of assessment. For recovering the Levy, the Revenue Administration Act provisions on collection, enforcement, refund, and penalties apply as if the Levy were collected under that Act.

02

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Section 4 of Act 862 amended

Section 4 is amended so the levy applies to profits before tax for the 2013 to 2019 years of assessment.

Section 1

Section 2

For recovering the Levy, the Revenue Administration Act provisions on collection, enforcement, refund, and penalties apply as if the Levy were collected under that Act.

Section 2

04

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Showing 2 of 2 provisions

Substitution 2
§ 1Section 4 of Act 862 amendedSubstitution

Section 4 is amended so the levy applies to profits before tax for the 2013 to 2019 years of assessment.

Section 1—Section 4 of Act 862 amended National Fiscal Stabilisation Levy Act, 2013 (Act 862) referred to in this Act as the "principal enactment" is amended by the substitution for section 4, of 4. "Profits affected by Levy The Levy is payable in respect of profits before tax for the 2013, 2014, 2015, 2016, 2017, 2018 and 2019 years of assessment."
§ 2Section 2Substitution

For recovering the Levy, the Revenue Administration Act provisions on collection, enforcement, refund, and penalties apply as if the Levy were collected under that Act.

Section 2—Section 9 of Act 862 amended The principal enactment is amended by the substitution for section 9, of 9. "Recovery of Levy 2 For the purpose of enforcing the recovery of the Levy, the provisions of the Revenue Administration Act, 2016 (Act 915) relating to collection, enforcement, refund and penalties shall apply to the collection of the Levy as if the Levy is collected under Act 915.". Date of Gazette Notification: 29th December, 2017.

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1 referenced instrument

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N–S

1 instrument

  • Revenue Administration Act, 2016

    Section 2

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  • Undated version · currentEnglish

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