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Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 1: (1) A person shall not carry on any business unless that person has registered the business with the Commissioner. ...

Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 2: An application for registration of any business shall be in such form as the Commissioner shall prescribe. ...

Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 3: Upon the submission of payment of the fee, the Commissioner shall issue a certificate of registration. ...

Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 4: (1) Subject to subsection (2) of this section, a person to whom a certificate of registration has been issued under this Act shall display the certif ...

Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 5: (1) The Commissioner or any person authorized by the Commissioner may enter any premises or place where any business is carried on for the purpose of ...

Internal Revenue (Registration of Business) Act, 2005 (Act 684).

Section 6: (1) The Commissioner may determine the categories of business of the employed persons and the registration fees payable by the categories.(2) Where t ...