National Health Insurance (Amendment) Act, 2018 Act 971

NATIONAL HEALTH INSURANCE (AMENDMENT) ACT, 2018 (ACT 971)
ARRANGEMENT OF SECTIONS
Section
1. Section 47 of Act 852 amended
2. Section 51 of Act 852 amended
3. Repeal
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NSURANCE (AMENDMENT) ACT, 2018 (ACT 971)
ARRANGEMENT OF SECTIONS
Section
1. Section 47 of Act 852 amended
2. Section 51 of Act 852 amended
3. Repeal
1

ACT 971
REPUBLIC OF GHANA
THE NINE HUNDRED AND SEVENTY-FIRST
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
NATIONAL HEALTH INSURANCE (AMENDMENT)
ACT, 2018
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. PASSED by Parliament and assented to by the President:
Section 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.". Section 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.

ue 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.". Section 3—Repeal
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The National Health Insurance (Amendment) Act, 2015 (Act 888) is repealed.
Date of Gazette Notification: 1st August 2018.
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