Proper taxpayer identification is the foundational step in building an effective tax administration and compliance system.
The Taxpayer Identification Number (PIN)
A PIN (or its local equivalent) is a unique computer-generated identifying number issued by the revenue authority to a specific person, partnership, or corporate entity. A person cannot hold more than one PIN.
Transactions Requiring a PIN
The law mandates that a valid PIN must be provided before executing critical socio-economic transactions with government agencies and private institutions. These transactions include:
  • Registration of land titles, motor vehicles, and business names.
  • Approval of development plans and water/electricity connections.
  • Opening commercial bank accounts and applying for import/export licences.
  • Signing government procurement contracts.

                  +--------------------------------+

                  |  Taxpayer Identification PIN  |
                  +---------------+----------------+
                                  |
   +-----------------------+------+-----------------------+-----------------------+

   |                       |                              |                       |
+--v------------+       +--v------------+              +--v------------+       +--v------------+

| Land & Asset  |       | Commercial    |              |  Import /     |       | Government    |
| Registration  |       | Bank Accounts |              | Export Bureau |       | Procurement   |
+---------------+       +---------------+              +---------------+       +---------------+

Amendment, Cancellation, and Deactivation of PINs
Taxpayers are legally required to notify the Commissioner of any material changes to their registered details (such as a change in physical address, business name, or nature of trade) within 30 days. The Commissioner may cancel or deactivate a PIN if the taxpayer dies, the corporate entity dissolves, or if the PIN was fraudulently acquired.
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