Taxpayers Identification Numbers

—(1) The Director General shall assign a unique taxpayer identification number (“TIN”) to every taxpayer. (2) The TIN shall be used for all taxes to which this Act applies. (3) The Director General may assign a TIN to a person who is not a taxpayer, but whoTax Administration and Procedure CAP. 51 15 (a) makes payments which are subject to tax in the hands of the recipient; (b) is, or may be, required to file a tax return; (c) is required under this Act or regulations to furnish a TIN to another person; or (d) is required to register under a tax law. (4) To the extent provided by regulations, a person shall– (a) include their TIN on documents relating to a tax to which this Act applies; and (b) furnish the TIN to another person designated, in regulations, as a person who is required to furnish tax information with respect to the person furnishing the number. (5) The Director General shall include the TIN on all correspondence sent to a taxpayer concerning the taxpayer’s tax (6) A taxpayer shall include the TIN on any returns and correspondence with the Director General. (7) A taxpayer shall notify the Director General, in writing, of a change in– (a) name, including business name or other trading name; (b) address or place of business; (c) name of contact person; (d) name of representative; or 16 CAP. 51 Tax Administration and Procedure (e) nature of the taxable activity carried on. (8) Notice of the change as required by sub-section (7) shall be made within fourteen days of the change occurring.