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. |
Procedures to FollowNot Avaiable |
Responsible InstitutionGhana Revenue Authority
Location: Off Starlets 91 Road, near Accra Sports Stadium |
Fees / ChargesNot Avaiable |