Section 1: (1)There is imposed by this Act a tax to be known as the Special Petroleum Tax.(2) A person licensed to operate as an oil marketing company under the ...

Section 2: The rate of the is the specific rate per litre or kilogramme specified in the Second Column of the Schedule corresponding to the petroleum product sp ...

Section 3: (1)  The Ghana Revenue Authority shall collect the tax.(2) The Value Added Tax Act, 2013 (Act 870) applies with necessary modifications to the c ...