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(1) A person who is liable to pay tax or who conducts official business with an institution specified in paragraph (a) of the First Schedule shall apply to the Commissioner-General for a Taxpayer Identification Number.

(2) The Commissioner-General may require a person to apply for a Taxpayer Identification Number within a period determined by the Commissioner-General.

(3) Despite subsection (1), a person who is a holder of a Taxpayer Identification Number shall not apply for another Taxpayer Identification Number.

(4) An application for a Taxpayer Identification Number shall be

(a) in the prescribed form;

(b) accompanied by the prescribed documentary evidence of the identity of the applicant; and

(c) filed in the prescribed manner.

(5) A person who has applied for a Taxpayer Identification Number but has not been issued with a Taxpayer Identification Number shall notify the Commissioner-General in writing immediately of any changes in the details referred to in the application.

(6) Where the Commissioner-General refuses an application for a Taxpayer Identification Number, the Commissioner-General shall serve the applicant with written notice of refusal and reasons for the refusal within twenty-one days of receipt of the application.