Section 13

Use of a PIN 

(1) A person shall state his or her PIN-

• (a) on any return, notice or other document submitted, lodged, or used for the purposes of a tax law, or as otherwise required under a tax law; or 
• (b) on any documentation required for a transaction specified in the First Schedule. 

(2) Subject to subsection (3), one PIN shall be issued to each person and it shall not be used by a person other than the person to whom it was issued.

(3) The PIN of a person may be used by a tax agent when-

• (a) the person has given written permission to the tax agent to use the PIN; and 
• (b) the tax agent uses the PIN only in respect of the tax affairs of the person.

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