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(1) Where a person who qualifies as a taxable person fails to apply for registration, the Commissioner-General may notify and direct that person in writing to apply to be registered within thirty days after service of the notice on that person.

(2) Where a person notified by the Commissioner-General fails to apply for registration, the Commissioner-General may issue a warrant in the form and manner determined by the Commissioner-General to lock up or seal off the business premises of that person until the person applies for registration.

(3) The Commissioner-General or an officer in the discharge of duties under this regulation may seek the assistance of the Police.