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

A person must register a business with the Commissioner before carrying it on.

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Jurisdiction: Ghana
Instrument: Act or statute
Citation: Act 684
Version: Undated source snapshot
Language: en
Official source: View official record ↗

business categorisation business inspection business registration certification commencement compliance corporate liability definitions fees premises entry prosecution record display registration registration certificate registration fees regulation-making repeals reporting summary conviction

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A person must register a business with the Commissioner before carrying it on. An application for registration of any business must be in the form prescribed by the Commissioner. If the fee is paid, the Commissioner must issue a certificate of registration. A registered person must display the certificate at the main business premises, and if the business operates at more than one place, a photocopy must be displayed at the other place. The Commissioner, or a person the Commissioner authorises, may enter business premises to enforce the Act. The Commissioner may also ask a police officer for help to enter business premises to inspect a registration certificate.

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Legal text

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

Showing 12 of 12

1
Registration of Business
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AI-assisted research summary: A person must register a business with the Commissioner before carrying it on.

Section 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 imprisonment for a term not exceeding 3 months and where the offence is continued after conviction, to a further fine of 20 penalty units for each day the offence is continued. (4) Notwithstanding subsection (3), prosecution shall not proceed under this section where the person pays to the Commissioner the prescribed registration fee and a penalty which shall be 100% of the registration fee.
2
Application for Registration
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AI-assisted research summary: An application for registration of any business must be in the form prescribed by the Commissioner.

Section 2—Application for Registration An application for registration of any business shall be in such form as the Commissioner shall prescribe.
3
Issue of Certificate
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AI-assisted research summary: If the fee is paid, the Commissioner must issue a certificate of registration.

Section 3—Issue of Certificate 3 Upon the submission of payment of the fee, the Commissioner shall issue a certificate of registration.
4
Display of Certificate
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AI-assisted research summary: A registered person must display the certificate at the main business premises, and if the business operates at more than one place, a photocopy must be displayed at the other place.

Section 4—Display of Certificate (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.
5
Power to Enter Premises
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AI-assisted research summary: The Commissioner, or a person the Commissioner authorises, may enter business premises to enforce the Act. The Commissioner may also ask a police officer for help to enter business premises to inspect a registration certificate.

Section 5—Power to Enter Premises (1) The Commissioner or any person authorised 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 authorised 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.
6
Categories of Self-employed persons
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AI-assisted research summary: The Commissioner may set business categories and the registration fees for those categories, and decide disputes about which category a business falls into.

Section 6—Categories of Self-employed persons (1) The Commissioner may determine the categories of business of the employed persons and the registration fees payable by the categories. (2) Where there is doubt as to whether a business falls into one category or the order that doubt shall be resolved by the Commissioner.
7
Other Offences
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AI-assisted research summary: Making a false statement in an application under this Act, or to an authorised person answering a request for information, is an offence.

Section 7—Other Offences Any person who makes a statement (a) in respect of an application under this Act; or (b) to an authorised person in response to a request for information in the performance of that person's functions under this Act, which is false, 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 12 months or to both.
8
Offences by bodies of persons
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AI-assisted research summary: If an offence is committed by a body of persons, certain directors, managers, partners, or officers whose act or omission caused it can be liable on summary conviction. A person is not treated as having committed the offence if they prove lack of knowledge or connivance and due diligence.

Section 8—Offences by bodies of persons (1) Where an offence is committed under this Act by a body of persons, every director, manager, partner or officer of that body corporate whose act or omission resulted in the 4 contravention of that offence is liable on summary conviction to the penalty provided in respect of that offence. (2) A person shall not be treated as having committed an offence under subsection (1) if that person proves that the offence was committed without that persons knowledge or connivance and that that person exercised due diligence to prevent the commission of the offence having regard to all the circumstances.
9
Regulations
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AI-assisted research summary: The Minister responsible for Finance may make regulations by legislative instrument to give effect to this Act, including amendments to the Schedule.

Section 9—Regulations The Minister responsible for Finance may by legislative instrument make regulations for the purposes of giving effect to the provisions of this Act and especially for amending the Schedule to this Act.
10
Interpretation
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AI-assisted research summary: This section defines “business” broadly, but excludes employment, and defines “Commissioner” as the Commissioner of Internal Revenue.

Section 10—Interpretation In this Act, unless the context otherwise requires "business" includes any trade, profession or vocation, but not employment. "Commissioner" means the Commissioner of Internal Revenue.
11
Repeals
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AI-assisted research summary: This section repeals two prior enactments, including the Income Tax (Registration of Trade, Business, Profession or Vocation) Law, 1988 and specified paragraphs of the Sixth Schedule to the Local Government Act, 1993.

Section 11—Repeals The following enactments or parts of enactments are hereby repealed: (1) Income Tax (Registration of Trade, Business, Profession or Vocation) Law, 1988 (PNDCL 156). (2) Paragraphs 2, 4, 5, and 9 of the Sixth Schedule of the Local Government Act, 1993 (Act 462).
12
Commencement SCHEDULE Schedule
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AI-assisted research summary: This Act starts on 1st January, 2005.

Section 12—Commencement This Act shall come into force on 1st January, 2005. SCHEDULE Section 1(2) Categories Registration Fees 1. Companies 2. Professionals (Lawyers, Dentists, Doctors, Engineers, Accountants, Pharmacists, Valuers, Architects and analogous professionals) 3. Self employed persons other than professions 4. Small scale self-employed person ¢100,00.00 ¢100,000.00 5 ¢75,000.00 ¢50,000.00 Date of Gazette Notification: 14th January, 2005

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

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

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