Before making an application for a TIN, you must determine the type of business you will be operating, whether a Sole Trader, Partnership, or Company.
REQUIRMENTS FOR A COMPANY
- A completed Taxpayer Registration Form (pdf document at top right of this page).
- A copy of the Certificate of Incorporation
- A copy of two (2) Directors’ valid identification
NOTE: These will also apply for non-resident companies.
REQUIREMENTS FOR A PARTNERSHIP BUSINESS
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:
- 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 Taxpayer Registration Form (pdf document at top right of this page).
REQUIREMENTS FOR SOLE TRADERS
Sole Traders are not required to register for a Company TIN. As such, their 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 (If Trade/Business is registered with Commercial Registry)
- Small Business Bureau Certificate
- Balance Sheet (projection to end of current year)
- Income Statement (projection to end of current year)
- A valid form of identification providing that you are not already in possession of an Individual TIN
- Original and copy of Proof of Address
REQUIREMENTS FOR NON-GOVERNMENTAL ORGANISATIONS
- 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 Taxpayer Registration Form (pdf document at top right of this page).