Special Petroleum Tax Act, 2014 (Act 879) as Amended by the Special Petroleum Tax (Amendment) Act, 2018 (Act 965)1

Introduction

AN ACT to amend the Special Petroleum Tax Act, 2014 (Act 879) to provide for a change from ad valorem rate on the ex-depot price of petroleum products listed in the Schedule to a specific rate of tax per litre or kilogramme corresponding to each of the petroleum products listed in that Schedule and to provide for related matters.