Section 12
Section 12
(a)
any person who provides any taxable service; and
(b)
the total value of taxable services of the person referred to in paragraph (a), for the purpose of registration of the person under this Part.
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(2)
Any person who provides any taxable service is liable to be registered at the following time, whichever is the earlier:
(a)
at the end of any month, where the total value of all his taxable services in that month and the eleven months immediately preceding that month has exceeded the total value of taxable service prescribed under subsection (1); or
(b)
at the end of any month, where there are reasonable grounds for believing that the total value of all his taxable services in that month and the eleven months immediately succeeding that month will exceed the total value of taxable services prescribed under subsection (1).
(3)
Notwithstanding subsection (2), the Minister may prescribe that any person who provides taxable services shall be liable to be registered on the date of the commencement of the business.
(4)
The total value of all taxable services of a person providing taxable services in the month and the eleven months immediately preceding that month referred to in paragraph (2)(a) shall be disregarded if—
(a)
the registration of the person providing the taxable services is cancelled, otherwise than under subsection 20(3), during that period; and
(b)
the Director General is satisfied that before the person’s registration is cancelled, he has given all information required by the Director General in order to determine whether to cancel the registration or not.
(5)
This section shall not apply to a foreign service provider.