What is a Taxpayer Identification Number (TIN)?

A Taxpayer Identification Number, commonly known as TIN, is a unique computer-generated number allocated to each taxpayer, whether they are an individual, a Commercial Business, a Government Department, Public Corporation, or a Special Body. The GRA is the only agency authorised to issue a TIN.

Who is required to have a TIN?

In accordance with Section 2 of the Income Tax Amendment (No.2) Act of 2006, every person conducting business with a Government Department, Public Authority (including GRA), Public Corporation or the Central Bank (Bank of Guyana) is required to have a TIN.

Therefore, a person (individual or business) cannot make an application for or receive any permission, licence or any document from any of the aforementioned entities without a TIN. For example, if a person makes an application for a Driver’s Licence, the Licence Revenue Office (LRO) will not process the application nor issue a Licence if the applicant does not have a TIN.

Who is exempt from requiring a TIN?

The following persons are not legally required to obtain a TIN, except when transacting business with the GRA (e.g. to export goods, to import goods for commercial purposes or renew a Driver’s Licence):

(1) Any person under the age of fifteen years old (15 yrs).

(2) Temporary residents in Guyana not in receipt of income (where the stay does not exceed 183 days).

(3) A person who satisfies the GRA that he/she is not in receipt of income (e.g. house wives).