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(1) A person transacting a business with an institution specified in section 2 shall quote the taxpayer identification number issued to that person under the System.

(2) The TIN issued to a person to a person under this Act shall be quoted for purposes of identification in respect of that person by the specified institution for any of the official transactions specified in section 8:

(3) An institution referred to in section 2 shall after 60 days from the date of the coming into force of this Act, not transact any business for which the TIN is required under section 8 or under any other enactment unless the person has and quotes a taxpayer identification number issued to that person.