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Samoa TIN number guide

Tax Identification Number (TIN)

Two scenarios prompt the issuance of a Tax Identification Number (TIN):

  1. The primary instance occurs when an individual engages in business or economic endeavors and seeks a business license. The TIN is granted upon approval of the business license application.
  2. The secondary scenario arises when an individual, though not directly involved in business activities, employs individuals to manage their organization.

TINs are allocated to various entities, including individuals with sole trading businesses, individual partners in partnerships, partnership entities, companies, trusts (including charitable trusts), non-profit organizations (NPOs), and statutory bodies.

Once assigned, a TIN serves multiple purposes, enabling individuals or entities to register, file, pay, or claim refunds for income tax, VAGST (VAT), PAYE, provisional tax, and withholding tax. Presently, there is no fixed structure for the allocation of TIN digits.

The issuance of TINs commenced from the number 70004, without a specific rationale for this starting point. Subsequent TIN assignments depend on the last allocated number. For example, if the current TIN allocation reaches 11001, the next registrant will receive TIN 11002.

TIN numbers are prominently displayed on Business License Certificates, as well as on invoices, receipts, and official notices issued by the Ministry to businesses.

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