The Nauru Revenue Office (NRO) Taxation Department now employs the Nauru TIN Registration Database (NTRDB) as the governing software system for issuing Taxpayer Identification Numbers (TINs). The primary function of the NTRDB is to register both employers/business owners and employees/independent service providers for tax purposes in Nauru.
TIN registration is mandatory under the Revenue Administration Tax Act (2014) (RAA), which outlines administrative and procedural rules for taxes in Nauru, including the Employment and Services Tax (2014) (ESTA) and the Business Tax Act (2016) (BTA). Resident individuals with a tax liability are required to register for a TIN, with tax-free thresholds applicable under both the ESTA and the BTA.
Similarly, resident legal entities with a tax liability must register for a TIN, and specific tax-free thresholds apply to distinct entity types under both the ESTA and the BTA. Noteworthy entity types include Individuals, Companies, Partnerships, Trusts/Insurance Companies, Not for Profit, Estates, Cooperatives, and Government.
The Nauru TIN Registration Database (NTRDB) generates a distinctive Tax Identification Number (TIN) for each individual, composed of 9 unique software-generated digits. For example, the TIN may take the format of 123-456-789.
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