TIN & GRN

1. (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. (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.