Question: I am employed and have never filed an income tax return, will I
have to file my outstanding returns before I obtain a TIN ?
Answer:
No. But you are required by law to file yearly income tax returns annually. You should make every effort to file your returns by April 30 every year.
To obtain a TIN, an application form must be completed and submitted to the nearest Internal Revenue Office which will facilitate your TIN processing by forwarding the application to Georgetown and contacting you when it receives your certificate confirming your TIN registration.
However, since you are employed, the GRA would encourage you to apply through your employer so that your application and those of your colleagues can be processed in a bulk and returned to your place of work.
It must be noted that only the following persons 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
(If you have questions on the Taxpayer Identification Number, kindly contact the Registry, GPO Building, Robb Street, Georgetown, Telephone, 225 5587 or 227 7310 ext 222 or 221.)
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