FAQ

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Frequently Asked Questions

This is a unique number which is issued to a taxpayer by the tax Administration. It is obligatory for every taxpayer to have this unique number. Taxpayers have the obligation to indicate this number on all correspondences they do with RRA. This number has to be indicated on all documents which the taxpayer provides to the tax administration as proof.
Note that Taxpayer Identification Number (TIN) is offered free of charge and it is issued within about 5 minutes after submission of the required papers.
Requirements vary depending on whether the applicant is a physical person or a moral person.
Physical persons:
  • Photocopy of a national identity card/pass port
  • A passport size color photo;
  • A correctly filled application form

Moral person:
  • Correctly filled application form; these forms are available in two (2) languages, and taxpayers are encouraged to fill the form in the language they best understand in order to avoid errors;
  • Certified copy of a legal instrument of incorporation of the company/association;
  • Taxpayer Identification number is required for share holders if they are residents;
This certificate is issued by RRA to taxpayers who owe no debt to the Treasury. Tax clearance certificate is specific and does not serve any other purpose except that for which it has been issued. This means that if it has been issued for the transfer of a bank loan, you can not use it for example in public procurement to secure tender for the supply of goods/services. However, one certificate can used for more than one purposes, if such purposes are the ones for which that certificate was requested. A tax clearance certificate is valid for three (3) months, effective from the time it is issued. This is a mechanism through which the tax administration is able to recover arrears owed to the Government. Other areas where this may be useful is during change of destination of customs goods, etc.
- Taxpayer must be VAT registered
- Taxpayer must have a Computer or smart phone with internet
- Taxpayer must be able to access a printer to print out receipts.
Vehicle Registration Tax is a tax charged on motor vehicles and other non motor vehicle engines. The vehicle registration tax involves:
- Plate fees or plate rental - Property tax - And road licence
When must I register?
Registration is done prior to the use of the vehicle since a non-registered vehicle cannot be allowed to circulate.
1° employment income;
2° business profits;
3° investment income.