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 enforcing the provisions of this Act.
(2) The Commissioner may request the assistance of any police officer for the purpose of entering any business premises to inspect a certificate of registration.
(3) A person who obstructs the Commissioner or any person authorized by the Commissioner in the performance of a duty under sub-section (1) commits an offence and is liable on summary conviction to a fine of not more than 100 penalty units or to a term of imprisonment of not more than 3 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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