If you are an individual taxpayer, or sole proprietor, and a Sierra Leonean citizen, you will need to provide your National Identification Number and passport if you possess one. Non-nationals will have to provide their passports. You should complete the application in accordance with the instructions on the reverse of the form. Individual employees will be required to complete Sections A and C only.
Adjustments to income Adjustments to income can reduce the amount of tax owe. Print PDF Scan. Income Tax. In short, a Social Security number is a type of tax identification number, but a tax identification number isn't always a Social Security number. The submitted application is verified by the Commercial Tax Department of the concerned state, following which a provisional certification and TIN is allotted. Even if you are not required to file taxes, obtaining an ITIN on behalf of yourself or family members may result in significant monetary benefits when filing your tax returns.
Sole proprietors will have to complete Sections A, B and C. The application should be completed in accordance with the instructions on the reverse of the form and signed by a director or company secretary, or a partner, in the case of a partnership. Completed forms should be submitted to the NRA office from which it was obtained.
follow Once you have registered you will receive a certificate recording your TIN. You should keep this safely.
You will need to quote your TIN in all future business transactions with the National Revenue Authority and in your tax returns. If you are an individual your TIN will be yours for life. You will not be able to deregister, although you will be able to notify any changes in your circumstances, in writing, to the NRA. If yours is a business, or other organisation, you will be able to deregister only if you can demonstrate that your business activities have ceased and will not recommence and that all of your tax liabilities have been cleared.
Your TIN will also be cancelled in cases of bankruptcy, or insolvency.
It will not be reassigned to another entity. Therefore, if you recommence business at a later date, you will be given the same TIN. In all circumstances, changes in business or organisation should be notified in writing to the NRA.
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What is the purpose of a TIN? Ensure the efficient processing of tax returns. Create and maintain accurate files for taxpayers. Eliminate duplication of taxpayer information within the NRA. Decrease costs for both the NRA and the taxpayer. There are two cases in which it is not obligatory for Spanish citizens to have their DNI Spanish National ID -- individuals younger than fourteen years of age and individuals older than fourteen years of age who are resident abroad and travel to Spain for a time inferior to six months.
Yet all of them should have their NIF Personal Tax ID when they are going to carry out an operation of a taxable nature or transcendence. All liable taxpayers will be able to obtain the DNI Spanish National ID voluntarily or they may request from the Tax Administration the allocation of a NIF Personal Tax ID that it will have an initial letter that will point to the nature of the number: L, for the Spanish residents abroad, and K, for the Spaniards residing in Spain who are younger than 14 years of age.
Similarly, the individuals who are not Spanish nationals and do not have a NIE Foreign National ID , whether in a temporary way, as they are under the obligation of having it, or in a definitive way when they are not under the obligation of having it, will have to request from the Tax Administration the allocation of a NIF Personal Tax ID when they have to carry out operations of a taxable nature or transcendence. The number will be made up of nine characters with the following distribution: an initial letter, specifically an M, destined to indicate the nature of this number, followed by seven alphanumeric characters and an alphabetical verification character.
The Tax ID Number of legal persons and organisations without a legal personality shall consist of nine characters with the following composition:.
Codes for the different legal forms of Spanish organisations. For Spanish organisations, the Tax ID Number will begin with a letter which will provide information on the organisation's legal form, as per the following key:. Code for foreign organisations. N - Legal persons and organisations without legal personality that do not have Spanish nationality.
Code for permanent establishments of non-resident organisations. W - Permanent establishments of organisations that are not resident in Spain. Inside the scope of the responsibilities of the State, it falls to the Tax Agency to allocate a Tax ID Number to the legal persons and organisations that request one. Should they not request one, the Tax Agency shall be entitled to proceed ex-officio, including them in the Census of Taxpayers and allocating the relevant Tax ID Number.
The Tax ID Number allocated by the Tax Agency to legal persons and organisations shall remain the same regardless of any changes that may occur, except for changes in legal form or nationality.
Parties required to pay taxes must include their NIF Personal Tax ID in all self-assessments, tax returns, communications or documents relevant to taxation that are issued as a result of their activity and in transactions with credit institutions, and must provide their NIF to other parties required to pay taxes in compliance with the provisions of the law governing taxation.