Section 12

Issue of a PIN

(1) The Commissioner shall issue a PIN to a person registered under section 8.

(2) A registered person shall use a PIN for the purposes of all tax laws and a registered person shall be issued with only one PIN at any time.

(3) A person who has not been registered under section 8 but who requires a PIN for the purposes of a transaction specified in the First Schedule may apply to the Commissioner for a PIN.

Finance Act, 2018Effective 1st July 2018 
(4) An application for a PIN under subsection (3) the application shall be-

• (a) in the prescribed form; and
• (b) accompanied by documents that the Commissioner may require, including documents of identity or registration.

(5) The Commissioner shall issue a PIN to an applicant under subsection (3) if the Commissioner is satisfied that the applicant requires a PIN for the purposes of a transaction specified in the First Schedule.

Finance Act, 2019Effective 7th November 2019 
(5A) The Commissioner may, upon receipt of an application made by or on behalf of any person or class of persons, exempt such person or class of persons from the requirement for a PIN for any of the transactions specified in the First Schedule. 

(6) A PIN is issued to a person when the Commissioner notifies that person in writing of the issuance of the PIN.

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