Tin Registration
TAX IDENTIFICATION NUMBERS (TINS) REGISTRATION
Tax Identification Number (TIN) is a unique and permanent, computer-generated number issued by the Domestic Taxes Department of Gambia Revenue Authority. It is used as a taxpayer database to identify persons and Institutions for the purpose of transacting business with them.
- Who should register for TIN
Any person subject to the payment of any tax, filing a tax Return, opening a Bank Account or filing any document at the Registrar General’s office or making transactions with Stakeholder Institutions are required to register for a TIN. There are four categories of taxpayers that require the registration of TINs and they are, Individuals (Resident and Non-Residents); Companies/Corporations; Partnerships, Societies and Trusts; and Body of Persons as per table below:-
- What are the requirements for TIN registration
|
Individuals |
Companies/ Corporations |
Partnerships, Societies and Trusts |
Body of Persons |
|
| Residents/Non-Residents | ||||
| Documents- Submission requirements for a TIN |
National ID or Alien Registration Cards, Passports and or Birth Certificates |
Certificate of Incorporation, Memorandum & Articles of Associations, copies of Directors Identifications and copy of Directors TIN Certificate |
Copies of Partners and Officials Identifications, Deed of Partnership (Partnerships) and Deed of Trust (Trusts), copy of Constitution (Societies) and copies of their TIN Certificates |
Certificate of Registration, Constitution, Charter or other Document of creation, Officials Identifications and copies of their TIN Certificates |
- Is there a special Form to fill in registering for a TIN
IT1 and IT2C Forms are used for individual, business, or organization’s personal details. Other information on status of Directors, Shareholders, Trusts and Corporate bodies is to be stated on a separate Supplementary Form (see Forms)
- Is there anything more that a potential taxpayer needs to know regarding registration of TIN
An administrative fee of D25.00 is charged for a TIN Certificate. There is a fine of D5,000 on employers who hire employees without TINs and a fine of D20,000 or imprisonment of two years or to both fine and imprisonment for persons who intend to defraud or deceive with a false TIN number purporting to be his or her own. This does not however, apply to those exempt from the provisions of this law.