(1) Every person paying tax or withholding tax at source under any enactment in force at the commencement of this Act, shall within 60 days from the date of the coming into force of this Act, apply to the designated public officer on a form provided by the officer for a taxpayer identification number.

(2) Where a person applies for TIN under subsection (1), that person shall be issued with the TIN within 30 days of the application.