Registration of taxpayers
(1) A person who-
- (a) has accrued a tax liability or who expects to accrue a tax liability under the Income Tax Act or the Value Added Tax Act, 2013;
- (b) expects to manufacture or import excisable goods; or
- (c) expects to supply excisable services
- (d)..(Deleted Finance Act, 2017Effective 3rd April 2017 )
(2) An application for registration under subsection (1) shall be-
- (a) made in the prescribed form;
- (b) accompanied by documents that the Commissioner may require, including documents of identity; and
- (c) made within thirty days of the applicant becoming liable for that tax
(3) Where a person liable for a tax under a tax law is required or has
the option to register under that tax law, that person shall
comply with the provisions of that tax law and this Act regarding
registration.
(4) The Commissioner shall register a person who has applied for
registration if the Commissioner is satisfied that the person is
liable for tax under a tax law.
(5) When the Commissioner refuses to register a person who has
applied for registration, the Commissioner shall inform that
person in writing within fourteen days of the decision not to
register that person.
(6) The Commissioner may use the information obtained under
subsection (2) to register or license the applicant under the
provisions of any other tax law without requiring that applicant to
separately apply to be registered or licensed under that other tax
law.
(7) If the Commissioner decides to register or license an applicant
under subsection (6), the Commissioner may require the
applicant to provide additional information or documents for the
purposes of that other registration or licensing.
(8) The Commissioner may, on his or her own motion, register a
person who was required to apply for registration under
subsection (1) but who has not applied for registration.
(9) The Commissioner shall notify in writing a person registered
under subsection (8) of that person’s registration.
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