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IN exercise of the powers
conferred on the Commissioner
responsible for Finance by section
8 of the Hotels and Restaurants
(Taxation) Decree, 1976 (S.M.C.D.
50) these Regulations are made
this 13th day of September, 1977.
Regulation 1—Appointment of
Supervising Officers.
The Commissioner may appoint a
supervising officer to be attached
to any hotel or restaurant for the
purpose of supervising the
collection of any tax payable by a
customer under section 1 of the
Hotel and Restaurant (Taxation)
Decree, 1976 (S.M.C.D. 50).
Regulation 2—Duties of Supervising
Officers.
(1) It shall be the duty of any
supervising officer appointed
under Regulation 1 of these
Regulations to examine all bills
submitted and receipts issued to
customers, by the proprietor or
manager of a hotel or restaurant.
(2) Where a supervising officer
suspects or has reason to believe
that a proprietor or manager is
withholding any vital information
from him, he shall make a report
of the matter to the Commissioner.
Regulation 3—Commissioner to
Prescribe Form.
The Commissioner shall prescribe a
form to be completed in triplicate
by a supervising officer attached
to a hotel or restaurant.
Regulation 4—Signature of
Proprietor Manager.
(1) At the end of each day, the
supervising officer shall, after
completing the form prescribed by
the Commissioner under paragraph
3, submit the form to the
proprietor or manager for his
signature.
(2) The officer shall leave a copy
of the signed form with the
proprietor or manager and return
the two other copies to the
Commissioner.
Regulation 5—Offence.
Any person who prevents an officer
appointed under Regulation 1 of
these Regulation from carrying out
his duties under these Regulations
commits an offence under paragraph
(c) of subsection (2) of section 5
of the Hotel and Restaurants
(Taxation) Decree, 1976 (S.M.C.
D.5)
DR. A. K. APPIAH
Commissioner Responsible for
Finance
Date of Gazette Notification: 16th
September, 1977. |
