Individual Taxpayer Registration Guide

G0015B - Individual Supplementary Business Details

G0015 - Taxpayer Registration Form

Requirements for obtaining an Individual TIN

When applying for your TIN Certificate, follow the steps below.

  • Completing the form and ensuring you have the correct supporting documents.

    For this step you need to ensure the following the form is completed and all supporting documents (see Supporting Documents section below) are attached, before submitting your application to the Registration Clerk.

    You may also submit your application electronically i.e. a completed application form along with supporting documents to the email: filing@gra.gov.gy. Applications received via this email takes approximately one business day to complete.

    Note:

    If the proof of address is not in the applicant’s name, then the person to whom the statement/utility bill applies, must provide a valid copy of identification along with a testimony form, which indicates that authorization has been granted for the applicant to use that proof of address.

  • Supporting Documents Required

All Individuals

Below is a list of the supporting documents required by all individuals applying for a Taxpayer Identification Number.

  • Proof of Address
  • Form of Identification (at least 1)
    • Passport
    • National ID
    • Driver’s Licence
  • Marriage Certificate (if Marital Status is Married)
  • Deed Poll (in cases of name changes)

Trade/Business

Below is a list of the supporting documents required by individuals conducting a Trade/Business who are applying for a Taxpayer Identification Number.

  • Proof of Address
  • Form of Identification (at least 1)
    • Passport
    • National ID
    • Driver’s Licence
  • Marriage Certificate (if Marital Status is Married)
  • Deed Poll (in cases of name changes)
  • Small Business Bureau certificate
  • If Trade/Business is registered with Commercial Registry:
    • Business Registration Certificate

Working Non-Resident

Below is a list of the supporting documents required by individuals who are working non-residents and are applying for a Taxpayer Identification Number.

  • Proof of Address
  • Form of Identification (at least 1)
    • Passport
  • Marriage Certificate (if Marital Status is Married)
  • Deed Poll (in cases of name changes)

Estate

Below is a list of the supporting documents required when applying for an Estate Taxpayer Identification Number.

  • Proof of Address
  • Form of Identification (at least 1)
    • Passport
    • National ID
    • Driver’s Licence
  • Marriage Certificate (if Marital Status is Married)
  • Deed Poll (in cases of name changes)
  • Court Order
  • Death Certificate

  • Paying for your new TIN certificate.

    For this step, you will need to pay a fee of one thousand dollars ($1,000) at the cashier This process should take about fifteen minutes (depending on the number of persons in the line to make payments)

    Facts to Note:

    A copy or reprint of your TIN Certificate
    A taxpayer applying for a reprint of a TIN Certificate previously issued by the Guyana Revenue Authority is required to pay a fee of two thousand dollars ($2,000)

    Updating information on your TIN Certificate
    A taxpayer who is updating his/her information (address, name) is not required to pay a fee for a reprint of their certificate
    A taxpayer who wishes to update his/her address is required to provide a utility bills, (bank statement or any mail received via post), copy of their ID Card, Complete Change Details Form.
    A taxpayer who wishes to update his/her name is required to provide a Marriage Certificate, Passport/Identification, Deed Poll, Complete Change Details Form.

    Who are exempted from processing fees?

    A taxpayer who is sixty-five years and over is exempted from payment of a fee for a first-time application or for re-print of a TIN Certificate

  • Collecting your TIN Certificate

    For this step, you simply wait to receive your new TIN certificate. After completing the second step i.e. “Paying for your TIN certificate”, simply return to the taxpayer’s waiting area and await the delivery of your TIN Certificate. The process usually takes approximately fifteen (15) minutes.