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 Follow




Not Avaiable

Responsible Institution

Ghana Revenue Authority

Location: Off Starlets 91 Road, near Accra Sports Stadium
Email:info@gra.gov.gh
Website:www.gra.gov.gh/tin/customs

Fees / Charges




Not Avaiable