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Internal Revenue (Registration of Business) Act, 2005 (as amended) šŸ‡¬šŸ‡­


Coat of Arms
Republic of Ghana


The six hundred and eighty-fourth

Act

of the parliament of the republic of ghana
entitled

Internal Revenue (Registration of Business) Act, 2005 (as amended)

  • Published by Government Gazette on 14 January 2005
  • Assented to on 6 January 2005
  • Commenced on 1 January 2005
  1. [Amended by Internal Revenue (Registration of Business) (Amendment) Act, 2008 (Act 777 of 2008) on 9 January 2009]
AN ACT to re-enact with amendments the law relating to registration of business for income tax purposes and to provide for connected matters.BE IT ENACTED by Parliament as follows:

1. Registration of Business

(1)A person shall not carry on any business unless that person has registered the business with the Commissioner.
(2)There shall be paid for the registration the fees specified in the Schedule to this Act or such other fee as the Commissioner shall prescribe.
(3)A person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding 100 penalty units or iā€¦

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