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Section 17: Certificate of registration

Value Added Tax Act · PART IV: REGISTRATION

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

17. Certificate of registration (1) Where a person has been registered under section 15 or 16, the DirectorGeneral shall allocate to that person a VAT Registration Number, and issue to him a certificate of registration in a form approved by the Director-General, on such terms and conditions as he may determine. (2) The Director-General shall, in the certificate of registration issued to a person under subsection (1), specify the VAT Registration Number allocated to that person.

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