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National Fiscal Stabilisation Levy (Amendment) Act, 2019 (Act 1011)

From The Legal and Regulatory Framework of Ghana

ARRANGEMENT OF SECTIONS

1. Section 4 of Act 862 amended
2. Repeal

PURPOSE

AN ACT to amend the National Fiscal Stabilisation Levy Act, 2013 (Act 862) to extend the date of the expiration of the National Fiscal Stabilisation Levy and for related matters.

DATE OF ASSENT

28th December. 2019.

ACT

1. Section 4 of Act 862 amended

The National Fiscal Stabilisation Levy Act, 2013 (Act 862) 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, 2019, 2020, 2021, 2022, 2023 and 2024 years of assessment.".


2. Repeal

The National Fiscal Stabilisation Levy (Amendment) Act, 2014 (Act 882) is repealed.