Step #3: Obtain Tax Identification Number (TIN)
Registering with IRD
All businesses and employers must register with the Inland Revenue Division (IRD). Not-for-profit organizations and charitable trusts may also have tax obligations and should confirm requirements directly with IRD.
Process
1. Obtain a tax identification number (TIN)
Businesses must apply for a TIN by completing the Tax Identification Number Application:
- TAA 1 Form – for individuals
- TAA 1A Form – for non-individuals (e.g., companies, partnerships)
The application can be submitted via email or in person at the IRD office.
2. Employers
Any employer hiring staff — including NGOs, private schools, and churches — must also register with IRD by submitting the relevant TAA 1 or TAA 1A form.
3. Processing & confirmation
There is no fee for registration. Applications are normally processed within up to 3 working days. Once approved, IRD will issue a Tax Identification Number (TIN), which must be included on all IRD forms, payments, returns, and correspondence. Employees earning only wages do not need to register individually, as their employer deducts tax through the PAYE system.