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Special Petroleum Tax Act, 2014 (as amended) 🇬🇭

Ghana

Amendments

2017-03-15The Special Petroleum Tax (Amendment) Act, 2017
2018-02-15Special Petroleum Tax (Amendment) Act, 2018
Coat of Arms
Republic of Ghana


The eight hundred and seventy-ninth

Act

of the parliament of the republic of ghana
entitled

Special Petroleum Tax Act, 2014 (as amended)

  • Published by Government Gazette on 19 November 2014
  • Assented to on 19 November 2014
  • Commenced on 19 November 2014
  1. [Amended by The Special Petroleum Tax (Amendment) Act, 2017 (Act 942 of 2017) on 15 March 2017]
  2. [Amended by Special Petroleum Tax (Amendment) Act, 2018 (Act 965 of 2018) on 15 February 2018]
AN ACT to impose a Special Petroleum Tax on selected petroleum products and to provide for related matters.PASSED by Parliament and assented to by the President:

1. Imposition of tax

(1)There is imposed by this Act a tax to be known as the Special Petroleum Tax.
(2)A person licensed to operate as an oil marketing company under the National Petroleum Authority Act, 2005 (Act 691) shall charge a Special Petroleum Tax on each supply of a petroleum product specified in the Schedule.

2. Rate of tax

The rate of the tax is the specific rate per litre or k…

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