18. Tax payer Identification Number and General Registration Number.
(1)The authority prescribed shall issue a registration identification number known as:(a)Taxpayer Identification Number (TIN) to a dealer registered as VAT dealer;(b)General Registration Number (GRN) to a dealer registered as TOT dealer.(2)Every VAT dealer or TOT dealer who is allotted a Taxpayer Identification Number (TIN) or General Registration Number (GRN) shall indicate such number on all returns, forms, tax invoices or any other documents used for the purposes of the Act.
