Who should get registered for income tax purposes?

Under the tax laws administered by the Commissioner of Inland Revenue, salary and wage earners are required to lodge returns of income or information, for the purposes of the various Acts and Decrees. For this reason, they need to be registered for income tax purposes. An individual may contact the Authority to seek advice or information on tax issues.

The persons covered include:

• individuals earning income from employment
• individuals that receive income from investments

For administrative and record keeping purposes, it is necessary to create a Tax Identification Number (TIN) for any person that will communicate with FIRCA on a regular basis. A temporary TIN may also be issued for one-off cases. This system enables FIRCA to identify each person who deals with the Authority, to maintain proper records and to handle queries promptly.

How Do I Register?

Complete an Application for Registration of Salary/Wage Earners or Sole Trader Businesses using the Instructions.

The form is for registration of these types of people:

•  employees (full-time, part-time or casual).
•  directors who receive directors' fees from a company.
•  pensioners who receive pensions or persons receiving retiring allowances.
•  beneficiaries (i.e. people who receive income from a trust or estate).
•  investment income earners (people who receive income from interest, dividends, etc.).
• employees also engaged in any business.

Sample registration form

 Click here to view sample registration form for salary and wage earners.

What is a Tax Identification Number? (TIN)

Click here to find out more.

What to do with the completed form?

You may either post the form to FIRCA or bring it into an FIRCA (Customer Enquiry Centre) office.

What do I need to provide?

The completed registration form must be submitted with a certified copy of your birth certificate plus your contract of employment/letter from employer and either of the following, which is the proof of identity required for all salary & wage earners:

• driver's license & Wheel tax certificate.
• FNPF Card.
• passport.
• official ID card.

If all the requirements are submitted, the form is fully completed and duly signed, your TIN can be issued immediately at our Customer Enquiry Centre. Once you receive your TIN you should quote it in all correspondence and communication with FIRCA.

What is your checklist?

Before posting this form or bringing it into a FIRCA office, ensure that the following is done:

• fully complete the sections for registration type and personal details.
• sign and insert date on the form.
• include any attachments asked for.
• provide proof of identity (or attach certified photocopy if mailing).

Registration period

A salary and wage earner who is liable to taxation must register for the sole purpose of obtaining a TIN. Once you are registered we will be able to send you a labelled tax return form at the end of each year.

Obligations of salary and wage earners

A person who is required to pay tax on personal income earned such as salary, wages and other emoluments must lodge a return of income (Form S) by 31st March each year.

Further information:

For further assistance on registration you may send an email request to Taxpayer Education and Publicity Unit (TEPU).