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Ghana Education Trust Fund (Amendment) Act, 2018 🇬🇭

Ghana
Coat of Arms
Republic of Ghana


The nine hundred and seventy-second

Act

of the parliament of the republic of ghana
entitled

Ghana Education Trust Fund (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 Value Added tax component allocated to the Ghana Education Trust Fund into a Levy which is not subject to the input ouput method of computation and to provide for related mattersPassed by Parliament and assented to by the President

1. Section 3 of Act 581 amended

Ghana Educational Trust Fund Act, 2000 (Act 581), referred to in this Act as the "principal enactment" is amended in section 3 by the substitutuion for paragraph (a) of"(a) the Ghana Education Trust Fund Levy provided for under section 3A of this Act;"

2. Sections 3A, 3B, 3C, 3D and 3E inserted

The principal enactment is amended by the insertion after section 3 of the following sections:"Imposition of Levy on supply of goods and services3A. (1) There is impo…

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