Answer:  Yes. As a self- employed person you would require a TIN once you meet any of the following conditions:

• If you have income for which you are required to file an income tax return.
• If you are required to conduct any transaction with the any of the following agencies:

• State Agencies/Government Departments
• The Customs and Trade Administration
• Licence Revenue Office
• Internal Revenue Office
• Value Added Tax and Excise Tax Department
• Public Corporations registered under the Public Corporation Act such as NIS 

Only the following are exempt from TIN:

• Any person under the age of fifteen years;
• Temporary persons not in receipt of income where the total period of residence in Guyana does not exceed one hundred and eighty three days in the year.
• A person who satisfies the Revenue Authority  that he is not in receipt of an income  or not require to furnish  a return of income under  this section