Tax Procedures Act

9. Supply of information upon change in particulars

Edition: 2026-09-01 · In force

Every person carrying on a business shall, within thirty days of the occurrence of a change, notify the Commissioner of any changes—

(a)in the place of business, trading name and registered address;

(b)in the case of—

(i)an incorporated person, of the persons with share-holding of ten per cent or more of the issued share capital;

(ii)a nominee ownership, to disclose the beneficial owner of the shareholding;

(iii)a trust, the full identity and address details of trustees and beneficiaries of the trust whether the entity is carrying out business or not;

(iv)a partnership, the identity and address of all partners; or

(v)cessation or sale of the business, all relevant information regarding liquidation or details of ownership.