Requirements for obtaining an Individual TIN
You can obtain a Taxpayer Identification Number (TIN) Certificate in two ways:
- Online Application: Submit your application conveniently through our online portal.
- In-Person Application: Visit a Guyana Revenue Authority (GRA) office to submit your application.
Regardless of your application method, you will need to present supporting documentation.
Only a duly authorised person can create a Taxpayer Registration. To begin your online Taxpayer Registration:
- Create an eServices Account: Click here for the eServices webpage.
- Login and Check Eligibility: Login to the Taxpayer Registration Portal using your email address. First, check your eligibility for registration.
- Complete and Submit: If eligible, complete the online registration process and upload the required supporting documents.
Watch this Taxpayer Registration Process for Guidance:
After Submission:
- Review and Verification: We will review your application. If we need any clarification or additional documents, we will contact you.
- Visit GRA Office: Once notified, you will be required to visit a designated GRA office to finalise the process.
- Bring Original Documents: Please bring the original copies of all documents submitted with your application, along with any additional documents that may be required.
- Pay and Collect: Once all is verified, you can pay the required fee and collect your TIN Certificate.
Important:
- Time Limit: You have one month to pay the fee and collect your TIN Certificate. Failure to do so may require you to re-submit your application.
- Representative for those unable to visit a GRA Office: If you cannot visit a GRA office, you must provide the details of your authorised representative as a Power of Attorney Related Contact during the online registration process and upload the necessary authorisation documents.
We encourage you to utilise our online services for a convenient and efficient registration experience.
- Complete the Registration Form: Fill out the required registration form accurately and completely.
- Submit Application: Submit the completed form along with all necessary supporting documents to the designated Registration Clerk at a GRA Office.
- Data Entry: A GRA clerk will enter your information into the Optimal system.
- Application Review: Your application will be reviewed and approved by a supervisor.
- Pay and Collect: Once your application is approved, you can pay the applicable fee and collect your TIN Certificate.
Supporting Documents Required
- 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.
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).
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
- 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).
