Registering, changing, or closing a tax account

Every employer and self-employed person who is liable for tax must register with the Office of the Tax Commissioner within seven days of the end of the first tax period in which the employer or self-employed person commences business. It is a criminal offence to fail to register.

To register, submit the


 to the Office of the Tax Commissioner with the following:

  1. Self-employed persons and Unincorporated partnerships:
    • a copy of either your driver’s licence or passport
    • a recent utility bill to verify current address
    • a business plan, at the request of the tax officer
    • a partnership agreement
  2. Limited companies (Ltd.) and Limited liability companies (LLC):
    • Certificate of incorporation or Certificate of formation
    • a current share register or a current register of LLC members
    • Memorandum of Association
    • a copy of driver's licences or passports for all shareholders / members
  3. Unincorporated associations/charities/not for profit organizations:
    • statement of activities
    • rules or constitution of the organization
    • a list of executive members responsible for debts and contractual obligations
    • a copy of valid ID for all executive members

Note that other documents not mentioned above may be requested by the Office of the Tax Commissioner in order to verify the business legitimacy. 

Tax account change of status

Whenever you change the name, address, ownership, or business structure, you must file


Deleting your tax account

If your business has closed, either temporarily or permanently, you must file a

. You may be required to provide proof of closure.

Assessment will be levied in cases where the employer fails to notify the Office of the Tax Commissioner of business closure.