|
18.
Tax
payer Identification Number and General Registration Number
(1)
The authority prescribed shall issue a registration identification number known
as:
(a)
Taxpayer Identification Number (TIN) to a dealer registered as VAT dealer;
(b)
General Registration Number (GRN) to a dealer registered as TOT dealer.
(2)
Every VAT dealer or TOT dealer who is allotted a Taxpayer Identification Number
(TIN) or General Registration Number (GRN) shall indicate such number on all
returns, forms, tax invoices or any other documents used for the purposes of the
Act.
|