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Guide to Obtaining a TIN

Guide to Obtaining a TIN

May 26, 2020

The following guide provides details for each category of taxpayer applying for a Taxpayer Identification Number (TIN). This guide is not a substitute for the Law. In case of any inadvertent conflict the Law will prevail.

NOTE: An individual may be legally exempt from applying for a Taxpayer Identification Number (TIN), if:

  • He/ She is under the age of fifteen (15) years
  • The individual is temporarily resident in Guyana, not in receipt of an income and where the stay does not exceed 183days.
  • Id the individual can prove to the GRA that he/she is not in receipt of an income.
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