Value added tax act, 2013 (act 870)

Section 8(1)  Subject to subsection (2) the Commissioner-General shall, within thirty  days after the receipt of an application for registration under this section, give notice to the applicant for registration of the decision to register or not to register the person.  (2) Where the Commissioner-General fails to serve notice, the CommissionerGeneral is deemed to have made a decision to register the applicant except where the Commissioner-General is satisfied that the person is not eligible to apply for registration.  (3)  For the purposes of this section, where within thirty days specified under subsection (1) the Commissioner-General requests additional information from the applicant in order to determine if the applicant is eligible to apply for registration, the thirty-day period shall be suspended and the Commissioner-General shall have not less than fourteen days after the Commissioner-General receives the required information in the form prescribed by the Commissioner-General to give the notice under subsection (1).   

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