Tax Identification Numbers

What are TIN’s

·         Often there is confusion about the spelling of names and there are some instances where people have the same names.

·         To be accurate about who is who, taxpayer Identification numbers have been introduced to correctly identify people and entities.

TINs apply from when

·         TIN’s were introduced from 1 January 2020 by way Part 2 of the Tax Administration Act no.37 of 2018

Who must have a TIN

·         A person or entity is required to apply for a TIN for all tax and licensing purposes - if they are:

o   A VAT registered person

o   Required to file Rent Tax returns

o   Required to hold a business licence

o   Licencing a vehicle and paying annual road tax

o   Applying for a Drivers Licence

TIN’s replace CT numbers

·         If you have previously been issued with a CT number this becomes your TIN. You do not have to apply for a new TIN.

How to apply for a TIN

·         Complete the application form (insert link)

Evidence of Identity is required

·         Certified copies of identity documents must be provided by the applicant, or the applicant’s tax representative, in person.

·         Or the original documents can be provided and Department of Customs and Inland Revenue staff are then able to take copies and certify them.

Use of the TIN

·         A TIN is unique to the person /entity it is issued. It cannot be used by another person/entity.

·         The TIN that is issued must be used in all future contact with Department of Customs and Inland Revenue

Use of the TIN – VAT Tax Invoices

·         VAT registered persons need to note that they must state their TIN on the VAT tax invoices that they issue.

Notification of Changes

·         After being issued with a TIN, if you change your contact details or any other relevant information, then you must notify the Department within 21 days of the change occurring.

If you intend leaving Vanuatu

·         After being issued with a TIN, you must notify the Department if you are leaving Vanuatu permanently at least 14 days prior to departure.

Penalties and Offences

·         The Tax Administration Act provides for penalties and makes it an offence for a person to:

o   Fail to apply for a TIN when required to do so

o   Fail to notify changes in circumstances or departure from Vanuatu

o   Allow their TIN to be used by another person or use the TIN of another person