|
Act 903
THE NINE HUNDRED AND THIRD
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
Act 903
THE NINE HUNDRED AND THIRD
ACT
OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
EXCISE DUTY (AMENDMENT)
(NO.2) ACT, 2015
AN ACT to amend the Excise Duty Act, 2014
(Act 878) to reduce the sliding scale excise
duty in respect of malt and beer from four
bands to three bands and to impose excise
duty on cider beer.
DATE OF ASSENT: 30th December, 2015.
PASSED by Parliament and assented to by the
President:
First Schedule to Act 878 amended
1. The Excise Duty Act, 2014 (Act 878) is
amended in the First Schedule (a) by
the substitution for the goods listed under
Commodity Description and Rate of Duty for
Tariff NO.2 of
|
'2 |
Malt drink: Percentage use of
|
|
|
|
local raw material: |
|
|
|
less than 50 per centum oflocal
|
17.5 per centum of the |
|
|
raw material |
ex-factory price |
|
|
50 per centum to 70 per centum
|
10 per centum of the |
|
|
of local raw material |
ex-factory price" |
|
|
Above 70 per centum of local
|
7.5 per centum of the |
|
|
raw material |
ex-factory price. |
|
|
|
r- |
|
|
|
|
AN ACT to amend the Excise Duty Act, 2014
(Act 878) to reduce the sliding scale excise
duty in respect of malt and beer from four
bands to three bands and to impose excise
duty on cider beer.
DATE OF ASSENT: 30th December, 2015.
PASSED by Parliament and assented to by the
President:
First Schedule to Act 878 amended
1. The Excise Duty Act, 2014 (Act 878) is
amended in the First Schedule (a) by
the substitution for the goods listed under
Commodity Description and Rate of Duty for
Tariff NO.2 of
|
'2 |
Malt drink: Percentage use of
|
|
|
|
local raw material: |
|
|
|
less than 50 per centum oflocal
|
17.5 per centum of the |
|
|
raw material |
ex-factory price |
|
|
50 per centum to 70 per centum
|
10 per centum of the |
|
|
of local raw material |
ex-factory price" |
|
|
Above 70 per centum of local
|
7.5 per centum of the |
|
|
raw material |
ex-factory price. |
|
|
|
r- |
|
|
|
|
|
