Registration of employers

(1) Every person who carries on or is about to carry on any trade, business, profession or vocation in respect of which he is or will be an employer shall on or before the 15th day of January, 1971 or within fifteen days of the commencement of such trade, business, profession or vocation register with the Commissioner by filing a return containing– (a) his name and address; (b) the names and addresses of partners, if any; Income and Business Tax 95 (c) the trade or business name or style, if any, under which the trade, business, profession or vocation is carried on; (d) the place or places and address or addresses where he carries on or intends to carry on the trade, business, profession or vocation; (e) the nature of the trade, business, profession or vocation; (f) the number or estimated number of employees; and (g) the date on which he proposes to first hire employees in cases where commences a trade, business, profession or vocation after the 1st January, 1971. (2) In the case of a partnership or a body of persons, the precedent partner as defined in subsection (2) of section 35 of the Act or the manager or principal officer respectively shall file the return specified by paragraph (1) of this rule. (3) Upon receipt of return required by paragraph (1) of this rule the Commissioner shall assign an Employer Registration Number to the person filing the return and issue an Employer Registration Notice.