Regulation 1 The name for registration of a taxable person for value added tax purposes shall (a) in the case of an individual, be the name of the ind ...

Regulaton 2(1) Two or more corporate bodies may on an application to the Authority be registered as members of a group under subsection (1) of section 12 o ...

(2) Subject to subregulations (3) and (4), where a group of taxable persons apply, for the purpose of payment of the tax, to be treated as one designated taxabl ...

Regulation 3 A taxable person shall, in an application for separate registration under subsection (3) of section 12 of the Act, state the divisions includi ...

Regulation 5(1) In accordance with paragraph (b) of subsection (2) of section 9 of the Act, a taxable person who has branches in other locations shall appl ...

Regulation 5 (2) An individual who engages in a taxable activity different from the registered taxable activity shall apply for a certificate in the name o ...

Regulation 5 (4)A person may apply to the Commissioner-General for a copy of the certificate where the certificate of that person has been lost, mutilated or de ...

Regulation 6 For the purposes of paragraph (c) of subsection (1) of section 11 of the Act, a Ministry, Department, Agency, statutory body, District Assembl ...

Regulation 7 (1) For the purpose of section 16 of the Act, the Commissioner­General may in writing and subject to conditions that the Commissioner­General ...

Regulation 7 (2) & (3) (2) A person who acts as an agent or carries on business on behalf of a non-resident person who is required to register under se ...

Regulation 9 The Commissioner- General shall, before the registration of a person or group of persons for the purposes of the tax, issue to that person or ...

Regulation 21(1) & (5)(1) A taxable person shall, in accordance with subsection (1) of section 41 of the Act, on supply of taxable goods or service to a cus ...

Regulation 21 (2) A tax invoice shall contain the following: (a) the name, address and Tax Identification Number of that taxable person; (b) the ...

Regulation 21 (3) & (4)(3) Unless a registered person is authorised by the Commissioner­General in writing to print that person’s own invoice similar to the ...

Regulation 21 (6) In the case of supplies made at the retail stage where recipients are not taxable persons, the tax may be charged in accordance with regu ...

Regulation 21 (7)In the case of import of goods, the appropriate customs forms and receipts certifying payment of the tax shall be used as the control document ...