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
1.
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." .
