General Sales Tax Registration
General Sales Tax is a tax on consumer spending collected in stages on business transactions and imports when goods change hands or services are performed.
All persons who are engaged in a taxable activity with an annual turnover exceeding $75,000.00 must register with the Department of General Sales Tax in accordance with the Government Sales Tax Act No.49 of 2005. It should be noted that it is not the business activity which is registered but the person conducting those activities. This person can be a company, partnership, sole proprietor, trustee or estate. Persons must register within one (1) month of the day on which the person first becomes eligible.
Procedure on General Sales Tax Registration:
All persons who are engaged in a taxable activity with an annual turnover exceeding $75,000.00 must register with the Department of General Sales Tax in accordance with the Government Sales Tax Act No.49 of 2005. It should be noted that it is not the business activity which is registered but the person conducting those activities. This person can be a company, partnership, sole proprietor, trustee or estate. Persons must register within one (1) month of the day on which the person first becomes eligible.
Procedure on General Sales Tax Registration:
- The applicant submits a completed GST application form to the department and receives a receipt for the application;
- If there is no information on the applicant in the department’s database, a site inspection will be conducted;
- The department can also request for further information when the need arises;
- If the Commissioner is satisfied that the details on the application is complete and correct, the person is registered and a Certificate of Registration and additional copies (if requested) will be issued to the applicant. The original “official” copy of the certificate must be publicly displayed in each business location that the person operates.
