Tax Registration and Taxpayer Identification Number

Transcription

1 Tax Registration and Taxpayer Identification Number Frequently Asked Questions Operating Guide

2 Directorate of Taxation Ministry of Finance and Economic Planning Republic of South Sudan Juba, South Sudan 20 August 2013 Mission Of The Directorate Of Taxation To Collect The Proper Amount Of Tax By: Applying The Tax Laws With Fairness And Integrity, Assisting Taxpayers With Meeting Their Tax Obligations Enhancing Our Employee's Knowledge, Skills, And Motivation To Contribute To The Prosperity Of The Republic Of South Sudan

3 Tax Registration and Taxpayer Identification Number Who is required to register for tax purpose? Any person liable to file a tax return or to pay taxes, or responsible for withholding tax is required to register for the purpose of tax. When is it necessary to register? It is necessary to register before the commencement of business or before the first payment of any tax under the Taxation Act 2009 becomes due. Where do I have to register? You have to register with the concerned tax office under the Directorate of Taxation, which is situated in the area where your business is located. What do I have to do in order to register? You have to submit an application for registration on the prescribed form (Form No. 17-1) to the concerned tax office in the Directorate of Taxation. Where can I get application for registration? You can get it from any one of the tax offices under the Directorate of Taxation.

4 Do I have to pay to register or for the application? No, the application and registration are free of charge. What information needs to be provided in the application for registration? You have to state such information as trading name, physical and mailing address, telephone, Fax, , type of operation, contact person, estimated annual gross turnover, number of employees, directors and partners of your business. Do I have to submit any other documents with the application for registration? You have to attach a copy of business registration certificate with the application for registration as required on Form 17-1 What if there is a change in the information supplied in the application for registration? You should provide the concerned tax office with notice of any change in the information to the application for registration within 15 days of change. How long does it take to get registered? You can obtain a certificate of registration and a Taxpayer Identification Number (TIN) within a day. In any case, it should not take more than two business days.

5 What do I do with the certificate of registration? You must display the certificate of registration in a conspicuous place at your main place of business and a copy of registration attested by the Director General of the Directorate of Taxation in a conspicuous place at each place of business. What is a TIN? This is a nine digit number issued by the tax administration as your registration number for the purpose of tax. What is the use of TIN? You must mention this number on all your returns and other documents prescribed under the Taxation Act 2009 as well as provide it to any other person who is making payment to you. Do I have to register each branch office separately? No, you do not have to register each branch office separately. Head office has to be registered on behalf of all its branches. Is it necessary to register a subsidiary of an international company? Yes, a subsidiary of an international company is required to register for tax purpose. Is it necessary to register an agent/dealer of a foreign company?

6 Yes, it is necessary to register an agent or dealer of a foreign company. Who should file the joint application for registration? Multiple owners or persons who wish to carry on a business in partnership or as a joint venture should file a joint application for registration. While the owners of such business may appoint one owner to handle all the tax matters of the business, all owners shall be collectively and individually liable for actions related to the joint business. What happens when an incorporated entity closes down? Registration is cancelled when a business closes down.

7 Are there any other situations when a registration can be cancelled? Yes registration may be cancelled under the following conditions also: If a business ceases to exist, sells or transfers a business; If the individual dies in the case of a sole proprietorship; If a partnership is dissolved, or if there is a change of a partner; If the legal status of the registered person changes; If a person is registered in error; or, In any other case as may be provided by law or regulations. What if I fail to register for tax purpose? If you fail to register or contravene any term or condition of registration you will on conviction be sentenced to imprisonments for a term not exceeding five years or a fine not exceeding fifty thousand Sudanese Pounds (SSP 50,000) or with both.

8 Further Inquiry Please contact the Taxpayer Service Section of the Taxation Head Quarters in Jebel Kujur, the Juba Branch office in Nyakuron, or the Taxation Branch Office nearest you. Tel: +211 (0) Other Tax Information Packages 1. Taxpayer Identification Number Registration 2. Employee Withholding Employer s Responsibilities 3. Withholding Taxes 4. Personal Income Tax 5. Business Profit Tax 6. Excise Tax 7. Sales Tax