Section 17

Issue of licence 

(1) Subject to subsection (2), the Commissioner shall consider an application under section 16 and may grant or refuse to issue the applicant with a licence.

(2) The Commissioner may refuse an application under section 16 if satisfied that –

• (a) the applicant has been convicted of an offence under this Act or the Tax Procedures Act, 2015; 
• (b) the applicant has been convicted of an offence involving dishonesty or fraud under any law; 
• (c) the applicant – 
•    (i) is or has been declared bankrupt or insolvent; or 
•    (ii) is in the process of liquidation or receivership; 
• (d) in the case of an application to be a manufacturer of excisable goods, the factory, plant or equipment, specified in the application is not adequate to manufacture or secure excisable goods; 
• (e) the applicant has not kept proper records as required under any tax law or has otherwise failed to comply with its obligations under a tax law; or 
• (f) paragraphs (a), (b), (c) or (e) apply to a person related to the applicant and the Commissioner is satisfied that the related person is reasonably expected to be involved in the conduct of the activity to which the application relates. 

(3) The Commissioner may impose such terms, conditions or restrictions as the Commissioner considers appropriate in relation to a licence issued under this section.

(4) The Commissioner shall give an applicant for a licence under section 16 written notice of the decision on the application and if the application is refused, the notice shall include reasons for the refusal.

(5) A licence shall take effect from the date specified therein by the Commissioner and shall unless earlier suspended, remain in force until cancelled under section 21.