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Tax Operations Policy No. 8 – Taxpayer Identification Number (TIN)

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Tax Operations Policy No. 8 – Taxpayer Identification Number (TIN)

July 26, 2019

The Guyana Revenue Authority (GRA) is continuing its efforts to sensitize the general public on various issues, to ensure compliance. The purpose of this policy is to offer guidance on the Taxpayer Identification Number (TIN).

What is Tax Identification?

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 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 years).
  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).
How to obtain a TIN?

To obtain a TIN, the following documents must be submitted:

For an Individual TIN:

  1. Completed TIN application form
  2. A valid form of ID (Passport, National Identification Card, National Insurance Scheme card)
  3. Proof of address (Utility bill, bank statement, any mail received via post or a Testimonial letter)

For a Company:

  1. A completed TIN application form signed by the Company Secretary/ Directors
  2. Business registration (original and copy) and Memorandum of Association

Non-Resident Company

  1. Power of Attorney (POA) – Must be resident in Guyana
  2. Application Form
  3. Business Registration
  4. POA’s ID, Proof of Address

For a Partnership

  1. Valid ID of partners (Note where the partnership register for VAT in which a separate TIN will be issued.
  2. Application Form
  3. Business Registration

For a Charitable Organisation

  1. A completed TIN application form
  2. Copy of Registration and the friendly Society Act
  3. Original and copy of valid ID for the president or secretary

Where a Power of Attorney is used:

  1. A copy of the Power of Attorney Completed TIN form
  2. A copy of the bio-data pages of the passport of the person on whose behalf the application is being made
  3. Valid form of ID for the Power of Attorney
  4. Proof of address for the Power of Attorney
  5. A letter of testimony must be filled and signed by the power of attorney
  1. First time applicants are required to pay G$1000.00 for printing of their certificates, and in the case of lost or damage of the TIN Certificate, the cost for reprinting is G$2000.00.
  2. Change of information – no cost is attached, where the Taxpayer has updated his/her information as a result of a change in name and or address. However, evidence to support the requested change must be provided.
  3. Pensioners or persons age 65 and older, will not be required to pay for their TIN Certificates.
  4. Where the proof of address is not in the applicant’s name, a Testimony form can be used along with the ID of the person preparing the Testimony Form.

Contact Us:
Tax Advisory Services Section
Communications & Tax Advisory Services Division
Guyana Revenue Authority
200 -201 Camp Street
Tel: 227-6060 | 227-8222 Ext: 1201-1204
Email: gravat@gra.gov.gy
Website: www.gra.gov.gy