Section 16: Voluntary registration

16. Voluntary registration (1) Notwithstanding section 15, a person who, in the course or furtherance of his business, makes taxable supplies, may apply to the DirectorGeneral, in such form and in such manner as may be approved by him, for voluntary registration as a registered person. (2) Where the applicant satisfies the Director-General that— (a) he keeps and maintains a proper record of his business; and (b) — (c) he has been discharging his obligations under the revenue laws, the Director-General may register the applicant as a registered person. [S. 16 amended by s. 29 (d) of Act 26 of 2012 w.e.f. 22 December 2012.]