Section 52, The Goods and Services Tax Act, 2009

(1) Subject to subsection (4) of section 24 or as allowedby the Commissioner-General under this section, a taxable activity conducted by a taxable person in branches or divisions is a single taxable activity for the purposes of this Act. (2) A person who conducts a taxable activity through one or more branches or divisions, each of which– (a) can be separately identified by reason of the nature or location of its business activity; 76 77 Power to seal off premises. Delegation of powers. Branches and divisions. (b) maintains a separate system of accounting, may apply in writing to the Commissioner-General for the branch or division to be separately registered. (3) If an application is made under subsection (2), the Commissioner-General may separately register a branch or division, and while that registration is in effect, except for purposes of subsection (2) of section 15– (a) the activities carried on through the branch or division are regarded as being carried on by a separate registered person and not by the person who made the application; and (b) this Act applies as if the branch or division were a separate person. (4) Notwithstanding subsection (3), the obligations and liabilities of a branch or division that is separately registered fall on the person who applied for the branch or division to be separately registered. (5) The Commissioner-General may, on the application of the person referred to in subsection (4) or of his own volition , cancel the separate registration of a branch or division.