Value Added Tax Regulations, 2016 (L.I. 2243)

(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 taxable person, the Commissioner-General may by written notice to the applicants (a) approve that the persons form a registrable group for the purposes of subsection (1) of section 12 of the Act; (b) nominate a representative member for the group under section 62 of the Act; and (c) register the persons as a group. (3) The Commissioner-General may, before registering a number of persons as a group under subregulation (2), direct that a specified person be included in the group or excluded from the group. (4) The Commissioner-General may in writing to a group after the registration of the group under this regulation, (a) appoint one member of the group as the representative member of the group, (b) include a further company in the group,  (c) exclude a company from the group, or  (d) declare the group registration cancelled, where the Commissioner General considers it necessary to do so for the effective collection of the tax.(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 taxable person, the Commissioner-General may by written notice to the applicants (a) approve that the persons form a registrable group for the purposes of subsection (1) of section 12 of the Act; (b) nominate a representative member for the group under section 62 of the Act; and (c) register the persons as a group. (3) The Commissioner-General may, before registering a number of persons as a group under subregulation (2), direct that a specified person be included in the group or excluded from the group. (4) The Commissioner-General may in writing to a group after the registration of the group under this regulation, (a) appoint one member of the group as the representative member of the group, (b) include a further company in the group,  (c) exclude a company from the group, or  (d) declare the group registration cancelled, where the Commissioner General considers it necessary to do so for the effective collection of the tax. 

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:info@gra.gov.gh

Fees & Charges




Not Avaiable