Amendment status not verified — confirm the current text below against the official source.
(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. Tax payer Identification Number and General Registration Number. [Act No.5 of 2005] 41