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.
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