Registration

Registration for a TIN entails filling out a taxpayer registration form. Depending on the type of taxpayer (Individual, Individual Enterprise or Non-Individual Enterprise), certain requirements, such as forms of National Identification (ID, Driver’s License or passport) and/or Registration Certificates and supporting document (Company Registration Certificate, Articles of Incorporation, etc.) will be required by the IRD.

A basic form of income tax – Personal Income Tax for individuals or Corporate Income Tax for legal entities – will be tagged onto the TIN by default. Other tax accounts such as VAT, Withholding Tax, Insurance Premium Tax, etc., can be required by the taxpayer to be attached to their corresponding TIN so that certain transaction can be conducted. These account figures are noticeable on remittance payment forms at the end of TANs.