(1) Every person

(a) liable to pay tax; or

(b) required to withhold tax at source under any enactment shall apply in a form provided by the designated public officer for the issue to the person of a Taxpayer Identification Number unique to that person.

(2) A person to whom subsection (1) applies, shall upon a request by the designated officer obtain and complete the form for submission to the designated officer for purposes of being issued with TIN under the System.