(1) A partnership business may make an application for a tax relief in the prescribed form to the Minister, through the Agency.
(2) An application under subsection (1) must provide a description of a community tourism project and be accompanied by —
(a) in the case of a business, its Certificate of Registration issued under the Registration of Business Names Act;
(b) in the case of a company —
(i) evidence of ownership of land or a valid leasehold interest in land which is valid for a period commensurate with the business plan,
(ii) its Certificate of Incorporation,
(iii) its last filed Annual Returns,
(iv) its last filed Notice of Directors and Consent to act as a Director;
(c) in the case of an approved development or an approved tourism product —
(i) information on a tax relief the business has obtained under the Tourism Incentives Act, or the Tourism Stimulus and Investment Act;
(ii) a written request to the Minister to revoke the status of an approved development or an approved tourism product in order to be considered for a tax relief under this Act;
(d) a compliance letter from the Agency, issued by the Agency not later than one month from the date of submitting an application under subsection (1);
(e) a compliance letter from the National Insurance Corporation;
(f) a compliance letter from the Inland Revenue Department with respect to each tax administered by that Department;
(g) an approval from the Development Control Authority, if applicable;
(h) a compliance letter from the Authority to verify compliance with the Tourism Levy Act, if applicable;
(i) the partnership agreement;
(j) any other documents requested by the Minister.