Section 99, The Goods and Services Tax Act, 2009

(1) The Commissioner-General shall issue to everyregistered person a unique Taxpayer Identification Number ( TIN), which number may be the same as or related to the number, if any, used to identify the person for the purposes of income tax, customs duty, sales tax or non-tax revenue or any other transactions with the National Revenue Authority. 104 105 Translation of records. Taxpayer Identification Number (TIN). (2) Every taxable person shall include its TIN in a return, notice or other document prescribed by or used for the purposes of this Act. (3) A person whose registration is cancelled under this Act and who is later re-registered shall be required to use its previous TIN unless the Commissioner-General by notice in writing directs otherwise. PART XX–APPOINTMENT OF REPRESENTATIVES