Section 12: (1) A person who is liable to pay tax or who conducts official business with an institution specified in paragraph (a) of the First Schedule shall a ...

Section 12: (3) Despite subsection (1), a person who is a holder of a Taxpayer Identification Number shall not apply for another Taxpayer Identification Number. ...

Section 12: (5) A person who has applied for a Taxpayer Identification Number but has not been issued with a Taxpayer Identification Number shall notify the Com ...

Section 13: (1) The Commissioner-General may issue a Taxpayer Identification Number to an applicant within twenty-one days of receiving an application.(2) A Tax ...

Section 13: (3) A Taxpayer Identification Number issued under this Act is not transferrable.(4) A person may have only one Taxpayer Identification Number at a t ...

Section 14: (1) A person may apply in writing to the Commissioner-General for a Tax Clearance Certificate.(2) The applicant shall state the purpose for which th ...

Section 14: (5) A Tax Clearance Certificate is valid only for the period and purposes specified in the Tax Clearance Certificate ...

Section 15 (1): The Commissioner-General may, where the Commissioner- General considers appropriate, by notice in writing, cancel a Taxpayer Identification Numb ...

Section 15 (2): The Commissioner-General may replace a Taxpayer Identification Number or Tax Clearance Certificate that has been cancelled by issuing a new Taxp ...

Section 15: (3) The holder of a Taxpayer Identification Number shall notify the Commissioner-General in writing within fifteen days of a change in the details s ...