National Fiscal Stability Levy (Amendment) Act, 2017 Act 958

NATIONAL FISCAL STABILISATION LEVY (AMENDMENT) ACT, 2017 (ACT
958)
ARRANGEMENT OF SECTIONS
Section
1. Section 4 of Act 862 amended
2. Section 9 of Act 862 amended
ACT 958
REPUBLIC OF GHANA
THE NINE HUNDRED AND FIFTY-EIGHTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
NATIONAL FISCAL STABILISATION LEVY (AMENDMENT) ACT, 2017
AN ACT to amend the National Fiscal Stabilisation Levy Act, 2013 (Act 862) to extend the
expiration date for the National Fiscal Stabilisation Levy and to provide for related matters.
DATE OF ASSENT: 29th December, 2017.
PASSED by Parliament and assented to by the President:
Section 1—Section 4 of Act 862 amended
National Fiscal Stabilisation Levy Act, 2013 (Act 862) referred to in this Act as the "principal
enactment" 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
and 2019 years of assessment."
Section 2—Section 9 of Act 862 amended
The principal enactment is amended by the substitution for section 9, of
9. "Recovery of Levy
1

of assessment."
Section 2—Section 9 of Act 862 amended
The principal enactment is amended by the substitution for section 9, of
9. "Recovery of Levy
1

For the purpose of enforcing the recovery of the Levy, the provisions of the Revenue
Administration Act, 2016 (Act 915) relating to collection, enforcement, refund and penalties
shall apply to the collection of the Levy as if the Levy is collected under Act 915.".
Date of Gazette Notification: th December, 2017 .
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