Preamble, The Business Registration Act, 1983

ACT Supple ment to theSierra Leone Gazette Vol. CXIV, No .76 dated 22nd December, 1983 THE BUSINESS REGISTRATION ACT, 1983 (No. 13 1983) Being an Act tore-enact with amendments the Business Registration Act, 1972 (Act No. 17 of 1972) [22nd December, i983] Date of com mencement. BE IT ENACTED by the President and Members of Parliament in this present Pariament assembled, as follows: 2 No. 13 Business Registration 1983 Iaterpreta 1. In this Act unless a contrary intention appears-tioa. "agent" includes a general commission agent, a commercial traveller, a manufacturer's representative whether or not engaged in or carrying on a trade, business, profession or vocation in Sierra Leone in the normal way so long as in addition thereto that person owns an exclusive right orotherwise is a sole distributor of specified products manufactured outside Sierra Leone under an agreement with a manufacturer or another person whether or not for gain or profit by way of commission or other wise; "business" means any trade, profession, including private professional practice or vocation carried on or exercised in Sierra Leone for any period oftime, whether ornot carried on orexercised through aper manent establishment or an agent or otherwise; "Commissioner"has the same meaning as assigned to it under the Income Tax Act (Cap. 273); "manufacturer's representative" includes a roving agent a generalcommission agent,a commercial traveller orsuch other agent whether or not having or not operating from aregistered,established or known officeorplace of business in Sierra Leone; "Minister" means the Minister responsible for Finance; "permanent establishment" has the same meaning as assigned to it under the Income Tax Act (Cap.273); "prescribed" means prescribed by rules made under section 15 ofthis Act; "proprietor" means any person who manages or owns a business and includes a person in private pro fessional practice; and "Registrar" means the Administrator and Registrar General and includes anyDeputy Administrator and Registrar-General and also, any other public officer duly authorised in writing in that behalf by Obigation the Administrator and Registrar-General. toreistet 2. Subjectto the provisions ofthis Act, no person shallcarry on license any business unless the business has been validly registered andSusiocas. licensed in accordance with the provisions of this Act. No. 13 Business Registration 1983 3 3.(1)The proprictor of every business required to be regis- ppliocation tered or licensed under this Act, shall make an applicatön for that tor registra purpose in the prescribed form to the Registrar. tion and licensing. (2) The application shall be accompanicd by a statement in writing issued by the Commissioner ofIncome Tax cer tifying that the proprietor has discharged all his legal obligations under the Income Tax Act (Cap.273) (3) Without prejudice to the general effect of subsection (1) of this section, the prescribed form shall contain the follow ing particulars- (a)the name,address and nationality ofthe proprietor; (6) the name, address and nationality (if any)of the business where different from those of the pro prietor; ()particulars of branches of the business in Sierra Leone; (d) the nature of the business; (e)the date of commencement of the business if the business is already in existence; )if the business is already registered,or in the caseot an application for a licence,the date ofregistration of the business; (e)the capital employed in the business; (h) the turnover of the business; (i)if the business is in the nature of a partnership ora company,the name, address and nationalityof each partner or shareholder and the contribution ofeach partner or shareholder as the case may be, to thecapital ofthe business;and )such other particulars as may be prescribed. (4) A copy of every application made under this section shall beforwarded to the Commissioner of Income Tax by the prop*ietor.