Internal Revenue (Registration of Business) Act, 2005 Act 684

INTERNAL REVENUE (REGISTRATION OF BUSINESS) ACT, 2005 (ACT 684)
ARRANGEMENT OF SECTIONS
Section
1. Registration of Business
2. Application for Registration
3. Issue of Certificate
4. Display of Certificate
5. Power to Enter Premises
6. Categories of Self-employed persons
7. Other Offences
8. Offences by bodies of persons
9. Regulations
10. Interpretation
11. Repeals
12. Commencement
SCHEDULE
Schedule
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employed persons
7. Other Offences
8. Offences by bodies of persons
9. Regulations
10. Interpretation
11. Repeals
12. Commencement
SCHEDULE
Schedule
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ACT 684
REPUBLIC OF GHANA
THE SIX HUNDRED AND EIGHTY-FOURTH
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
INTERNAL REVENUE (REGISTRATION OF BUSINESS) ACT, 2005
AN ACT to re-enact with amendments the law relating to registration of business for income
tax purposes and to provide for connected matters. DATE OF ASSENT: 6th January, 2005
BE IT ENACTED by Parliament as follows:
Section 1—Registration of Business
(1) A person shall not carry on any business unless that person has registered the business with
the Commissioner. (2) There shall be paid for the registration the fees specified in the Schedule to this Act or such
other fee as the Commissioner shall prescribe. (3) A person who contravenes subsection (1) commits an offence and is liable on summary
conviction to a fine not exceeding 100 penalty units or imprisonment for a term not exceeding
3 months and where the offence is continued after conviction, to a further fine of 20 penalty
units for each day the offence is continued.

t exceeding
3 months and where the offence is continued after conviction, to a further fine of 20 penalty
units for each day the offence is continued.

(4) Notwithstanding subsection (3), prosecution shall not proceed under this section where the
person pays to the Commissioner the prescribed registration fee and a penalty which shall be
100% of the registration fee. Section 2—Application for Registration
An application for registration of any business shall be in such form as the Commissioner shall
prescribe. Section 3—Issue of Certificate
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gistration
An application for registration of any business shall be in such form as the Commissioner shall
prescribe. Section 3—Issue of Certificate
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Upon the submission of payment of the fee, the Commissioner shall issue a certificate of
registration. Section 4—Display of Certificate
(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. Section 5—Power to Enter Premises
(1) The Commissioner or any person authorised by the Commissioner may enter any premises
or place where any business is carried on for the purpose of enforcing the provisions of this
Act. (2) The Commissioner may request the assistance of any police officer for the purpose of
entering any business premises to inspect a certificate of registration.

missioner may request the assistance of any police officer for the purpose of
entering any business premises to inspect a certificate of registration.

(3) A person who obstructs the Commissioner or any person authorised by the Commissioner
in the performance of a duty under sub-section (1) commits an offence and is liable on summary
conviction to a fine of not more than 100 penalty units or to a term of imprisonment of not
more than 3 months. Section 6—Categories of Self-employed persons
(1) The Commissioner may determine the categories of business of the employed persons and
the registration fees payable by the categories. (2) Where there is doubt as to whether a business falls into one category or the order that doubt
shall be resolved by the Commissioner. Section 7—Other Offences
Any person who makes a statement
(a) in respect of an application under this Act; or
(b) to an authorised person in response to a request for information in the
performance of that person's functions under this Act, which is false, commits an offence and
is liable on summary conviction to a fine of not more than 100 penalty units or to a term of
imprisonment of not more than 12 months or to both.

e and
is liable on summary conviction to a fine of not more than 100 penalty units or to a term of
imprisonment of not more than 12 months or to both.

Section 8—Offences by bodies of persons
(1) Where an offence is committed under this Act by a body of persons, every director,
manager, partner or officer of that body corporate whose act or omission resulted in the
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mitted under this Act by a body of persons, every director,
manager, partner or officer of that body corporate whose act or omission resulted in the
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contravention of that offence is liable on summary conviction to the penalty provided in respect
of that offence. (2) A person shall not be treated as having committed an offence under subsection (1) if that
person proves that the offence was committed without that persons knowledge or connivance
and that that person exercised due diligence to prevent the commission of the offence having
regard to all the circumstances. Section 9—Regulations
The Minister responsible for Finance may by legislative instrument make regulations for the
purposes of giving effect to the provisions of this Act and especially for amending the Schedule
to this Act. Section 10—Interpretation
In this Act, unless the context otherwise requires
"business" includes any trade, profession or vocation, but not employment. "Commissioner" means the Commissioner of Internal Revenue. Section 11—Repeals
The following enactments or parts of enactments are hereby repealed:
(1) Income Tax (Registration of Trade, Business, Profession or Vocation) Law, 1988 (PNDCL
156). (2) Paragraphs 2, 4, 5, and 9 of the Sixth Schedule of the Local Government Act, 1993 (Act
462).

iness, Profession or Vocation) Law, 1988 (PNDCL
156). (2) Paragraphs 2, 4, 5, and 9 of the Sixth Schedule of the Local Government Act, 1993 (Act
462).

Section 12—Commencement
This Act shall come into force on 1st January, 2005. SCHEDULE
Section 1(2)
Categories Registration Fees
1. Companies
2. Professionals (Lawyers, Dentists, Doctors, Engineers, Accountants, Pharmacists, Valuers,
Architects and analogous professionals)
3. Self employed persons other than professions
4. Small scale self-employed person 0100,00.00
0100,000.00
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075,000.00
050,000.00
Date of Gazette Notification: 14th January, 2005
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