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Excise Tax Stamp (Amendment) Act, 2018 🇬🇭

Ghana
Coat of Arms
Republic of Ghana


The nine hundred and eighty-first

Act

of the parliament of the republic of ghana
entitled

Excise Tax Stamp (Amendment) Act, 2018

  • Published by Government Gazette on 31 December 2018
  • Assented to on 28 December 2018
  • Commenced on 31 December 2018
AN ACT to amend the Excise Tax Stamp Act, 2013 (Act 873) to indicate textiles as goods to which Excise Tax Stamp is to be affixed and to amend the definition of "product unit".PASSED by Parliament and assented to by the President:

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.”.

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 pac…

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