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

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 National Petroleum Authority Act, 2005 (Act 691) shall charge a Special Petroleum Tax on each supply of a petroleum product specified in the Schedule.

Procedures to Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:www.gra.gov.gh/tin/customs

Fees / Charges




Not Avaiable