The following guide provides details for each category of taxpayer applying for a Taxpayer Identification Number (TIN). This guide is not a substitute for the Law. In case of any inadvertent conflict the Law will prevail.

NOTE: An individual may be legally exempt from applying for a Taxpayer Identification Number (TIN), if:

• He/ She is under the age of fifteen (15) years
• The individual is temporarily resident in Guyana, not in receipt of an income and where the stay does not exceed 183days.
• Id the individual can prove to the GRA that he/she is not in receipt of an income.