View source for National Health Insurance (Amendment) Act, 2018 (Act 971)

==ARRANGEMENT OF SECTIONS==
:1. Section 47 of Act 852 amended
:2. Section 51 of Act 852 amended
:3. Repeal

==PURPOSE==
AN ACT to convert the National Health Insurance Levy into a Levy which is not subject to the input-output method of computation and to provide for related matters.

==DATE OF ASSENT==
31st July 2018.

==ACT==

====1. Section 47 of Act 852 amended====
The National Health Insurance Act, 2012 (Act 852), referred to in this Act as the "principal enactment" is amended in section 47 by the substitution for subsection (3) of
:"(3) The Levy is not subject to an input tax deduction.
:(4) Any goods on which the Value Added Tax Flat Rate is imposed is not subject to the levy.".


====2. Section 51 of Act 852 amended====
The principal enactment is amended by the substitution for section 51 of
:"'''51. Collection of the Levy'''
:(1) The Ghana Revenue Authority is responsible for the collection of the Levy.
:(2) The Revenue Administration Act, 2016 (Act 915) applies for administration of the Levy.
:(3) The Value Added Tax Act, 2013 (Act 870) applies with the necessary modifications to the collection of the Levy.".


====3. Repeal====
The National Health Insurance (Amendment) Act, 2015 (Act 888) is repealed.