Register For TIN Taxpayer Identification Number : Guyana Revenue Authority GRA

Organization : Guyana Revenue Authority
Type of Facility : Register For TIN Taxpayer Identification Number
Country: Guyana

Website : https://www.gra.gov.gy/
Download Forms : https://www.gra.gov.gy/

GRA Taxpayer Identification Number

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.

Related : Guyana Revenue Authority GRA Register For VAT Value Added Tax : www.statusin.org/8970.html

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).

Procedure for Obtaining a TIN – Information :
** Persons who require a Taxpayer Identification Number must visit the GRA’s Headquarters at 200-201 Camp Street, Georgetown or any GRA Regional Office.

Individuals applying for a TIN, must submit the following documents :
First Application: G$1,000.00
Reprint Application: G$5,000.00
Processing Time: Two (2) working days

** An original and a copy of a valid form of identification (Passport, National Identification Card, or National Insurance Scheme Card);
** Original and copy of Proof of address (utility bills, bank statement or any mail received via post) and;
** A completed TIN application form.

Note :
** If the proof of address is not in the applicant’s name, the person to whom such statements applies, must provide a valid copy of identification and a testimony form. Additionally, no cost is attached to re-print applications for change of name/address.

On the other hand, if you are applying for a TIN in a Company’s Name, you must provide :
First Application: G$1,000
Reprint Application: G$5,000
** A copy of the Certificate of Incorporation
** A copy of two (2) Directors’ valid identification
** A completed Company TIN Application Form.

Note :
** In the case of a partnership, a valid form of identification is required for each partner.

Requirements for Non-Governmental Organisations applying for a TIN :
First Application: G$1,000
Reprint Application: G$5,000
** A copy of the Registration Certificate (Friendly Society Act) from the Ministry of Human Services
** A valid form of identification from two (2) Trustees providing that they are not already in possession of an Individual TIN
** A completed Company TIN Application Form.

Requirements for the application of TIN for a Partnership Business :
Note :
** Partnerships generally are not required to apply for a TIN, unless applying for a Value Added Tax (VAT) Registration. In which case, the following documents must be provided:

First Application: G$1,000
Reprint Application: G$5,000
** A copy of the Business Registration
** A valid form of identification from all Partners providing that they are not already in possession of an Individual TIN
** A completed Company TIN Application Form and VAT Application Form.

Requirements for the application of TIN for Sole Traders :
First Application: G$1,000
Reprint Application: G$5,000
Note :
** Sole Traders are not required to register for a Company TIN. As such, your Individual TIN can be used to register the business TIN.However, if you are not in the possession of an Individual TIN, then you are required to provide the following documents:

** A copy of the Business Registration
** A valid form of identification providing that you are not already in possession of an Individual TIN
** Original and copy of Proof of Address