Mr Speaker, I beg to move, clause 6, subclauses (7) to (24), delete “and” and insert the following:
“Period for becoming a taxable person
7. A person who is not registered, but who is required to apply for regis- tration under this Act, is a taxable person from the beginning of the tax period immediately following the tax period in which the duty to apply for registration arose.”
“Notice of registration
8. (1) Subject to subsection (2), the Commissioner-General shall within thirty days after the receipt of an ap- plication 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 Commis- sioner-General is deemed to have made a decision to register the applicant except where the Com- missioner-General is satisfied that the person is not eligible to apply for registration.
(3) For the purposes of this, where within the thirty days specified under subsection (1), the Commis- sioner-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 Com- missioner-General to give the notice under subsection (1).”
“Certificate of registration
9. (1) The Commissioner-General shall issue to each person registered for Value Added Tax, a certificate of
(2) A registered person shall exhibit the
certificate of registration
(a) at the principal place of business of the person;
(b) at every other location at which the person engages in a taxable activity.”
“Notice of cancellation in respect of turnover
10. The Commissioner-General may in writing notify a person that that person has, within the time specified in the notice, made taxable supplies
(a) in excess of turnover threshold,
(b) below the turnover threshold,
specified in section 6 is registerable as a taxable person or not registera- ble, and the Commissioner-General shall act accordingly by registering or cancelling the registration of the person.
“Exceptions regarding thresholds
11. (1) Despite the threshold rule in section 6
(a) a promoter of public enter-tain-
(b) an auctioneer, or
(c) a national, regional, local or other authority or body, which carries on any taxable activity shall ap- ply for registration.
(2) For the purposes of subsection (1):
(a) the national, regional, local or other authority or body shall ap- ply for registration within thirty
days after the date the national, regional, local or other authority or body commences a taxable activity;
(b) an auctioneer shall apply for reg- istration within thirty days after the date on which that person becomes an auctioneer; or
(c) a promoter of public enter-tain- ment, shall apply for regis-tration at least forty-eight hours before the commencement of the public entertainment if, within any peri- od of twelve or less months that includes the date of the public entertainment to which the appli- cation relates, the total value of taxable supplies of the promoter is reasonably expected to exceed ten thousand Ghana cedis.”
“Designation of taxable persons in respect of groups and distinct divisions
12. (1) A group of taxable persons may, with the approval of the Commis-sioner-General, be treated for the purposes of the tax as one desig-nated taxable person.
(2) Each member of the group referred to in subsection (1) shall be jointly and severally liable for any liability or contravention under this Act and the Regulations.
(3) A taxable person whose taxable activity is structured into distinct divisions may apply to the Com- missioner-General to register one or more of its divisions for the tax.”
“Application for voluntary registration
13. (1) A person who is not required to be registered may apply vol- untarily to be registered by the Commis-sioner-General.