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 certificate conspicuously on premises of the principal place of business.
(2) Where a person carries on a business at more than one place, a photocopy of the certificate shall be exhibited at that other place.
(3) A person who contravenes sub-section (1) or (2) commits an offence and is liable on summary conviction to a fine of not less than 25 penalty units and not more than 50 penalty units or to a term of imprisonment of not more than three months.
Procedure to Follow
Not Avaiable
Responsible Institution
Location: Off Starlets 91 Road, near Accra Sports Stadium
- Email: info@gra.gov.gh
- Website: www.gra.gov.gh/
- GPS: GA-144-3422
- Telephone: 0800900105
Relevant Forms to Download
Not Available
Online System
Fees/ charges
Not Avaiable
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