Section 18 Tax payer Identification Number and General Registration Number

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.