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REGISTRATION HANDBOOK TAXPAYER IDENTIFICATION NUMBER

LEGAL ENTITIES AND INDIVIDUALS General Commission for Taxes

USAID | Iraq Economic Governance II Project

Date: 23 February 2006

REGISTRATION HANDBOOK

TAXPAYER IDENTIFICATION NUMBER LEGAL ENTITIES AND INDIVIDUALS

Republic of Iraq Ministry of Finance General Commission for Taxes

February 2006


REGISTRATION HANDBOOK TAXPAYER IDENTIFICATION NUMBER

LEGAL ENTITIES AND INDIVIDUALS

Introduction For any tax authority to effectively administer its country’s tax legislation it is imperative that it is able to identify the tax base for which it is responsible i.e. all those taxpayers who are required to file a return and pay a tax. For this reason it is essential that a database be created, and subsequently maintained, of all taxpayers who are required to file a tax return and/or pay tax. The database will identify taxpayers through the issuance of a unique taxpayer identification number (TIN). A TIN is assigned to a taxpayer in order to track all tax-related activities of a taxpayer. The taxpayer will keep the same TIN for life even if they move to another tax district. This will ensure that the tax history of the taxpayer will remain intact. As such, a database will cover all taxpayers who are required to file a tax return and/or pay tax. As the efficiency of the General Commission for Taxes (GCT) is enhanced through the more widespread use of automation this database of taxpayers will be subsequently broadened to include all individuals who are subject to tax. Two sets of TIN will be issued, one set of 9 digit number for legal entities and another set of 10 digit number for individuals. The Legal Entity TIN is a unique nine-digit identification number to be assigned to:

• Joint-stock or limited liability companies incorporated under the Law on Companies of 1997 as amended in 2004 (Iraq) or other laws where the place of management or control is in Iraq ;

• Partnership (Simple company or Joint Liability company) doing business in Iraq; • Branch of foreign company doing business in Iraq or hiring employees in Iraq; • Non-governmental Organization hiring employees in Iraq; • Governmental Bodies (self-financed units) hiring employees in Iraq; • State-Owned Enterprise hiring employees in Iraq.

A TIN certificate will be issued to all legal entities detailing their name, TIN, address, legal form of taxpayer and type of tax accounts opened.

The Individual TIN is a unique ten-digit identification number to be assigned to:

• Individual who have to file a tax return or pay one of the taxes administered by the GTC. The individual can be a sole proprietor or trader or a “sole owner enterprise” registered as such with the Business Registry at the Ministry of Trade.

• Employee in the private or public sector. • The registered individual can be a non-resident if he/she has to pay taxes or file returns.

An individual tax registration card will be issued to all individuals, either employee or sole proprietors, traders or “sole owner enterprise” registered as such with the Business Registry from the Ministry of Trade. This individual registration card will indicate only permanent information related to an individual: full name, TIN (10 digits), place and date of birth and mother’s name. This

card is a permanent card for the holder. There are no details indicated on the registration card about the type of business operated by an individual, this kind of information will be accessible via computer screens of registration clerks. In order to maintain some basic information regarding a taxpayer, a Legal Entity Registration Form #9902 (attachment 1) and Individual Registration Form (see attachment 2) have been developed. This information will be maintained in the computer system of the GCT. Until all local tax offices are computerized, there will be minor differences in how the registration forms are processed by the computerized offices and by the non-computerized offices. The computerized tax office will enter the registration data into the computer while the non-computerized tax office will send a copy of the application form to HQ for entry into the computer. In the first instance all legal entities currently registered with the GCT were entered into the newly developed registration system and were allocated a TIN automatically. Legal Entities Taxpayers will then be advised their TIN through distribution of their Certificate of Tax Registration. As part of special clean-up program, it will be necessary to send to all legal entities that were allocated a TIN, a legal entity registration modification form #9903 (see attachment 3). Legal Entities will use the legal entity registration modification form to update their personal information in the tax file. As such, the following procedures will apply only to new taxpayers. Computerized Branch Office Registering New Taxpayers:

a) Legal Entities

A new corporate entity must register with the GCT and obtain a TIN. Also, Entities, such as Non-Governmental Organizations, Governmental Bodies (self-financed units), State-Owned Enterprises that are considered as employers should also be registered with the GCT and obtain a TIN. Legal Entities will be issued a TIN certificate. Once a 9 digit TIN is issued, it must be used by the legal entity for all dealings with the GCT.

b) Individuals

Individuals who are sole proprietors, traders or “sole owner enterprise” registered as such with the Business Registry of the Ministry of Trade must be registered with the GCT and obtain a TIN. Other individuals, such as employees in the public or private sector, individuals owning transferring Real Estate, owning vacant land or Real Estate subject to Rental Tax will also be issued a 10 digit TIN. The individual can be a non-resident of Iraq if he/she is an employee working in Iraq or doing business in Iraq. Once a 10 digit number is issued to an individual, the individual will use the same 10 digit TIN during all his life for all dealings with the GCT. In order to help him/her remember their TIN, an individual Tax Registration Card will be issued containing only the permanent information related to him/her. (see attachment 4 for a sample of the card)

c) Registration procedures

All registration of taxpayers will be conducted by the Taxpayer Registration group within the Taxpayer Service Department. The assessor responsible for this task will have access to a computer with the full taxpayer registration database. This procedure is the same for ALL taxpayers. 1. The taxpayer is required to attend the GCT and complete one copy of the Legal Entity

Registration Form #9902 (attachment 1) or Individual Registration Form #9904 (attachment 2).

2. The taxpayer must present other necessary documentation along with the registration form.

a) Legal entity:

Legal Entities should provide a copy of the Ministry of Trade Registration Certificate, regulations of the enterprise, company or partnership foundation contract, Certificate issued by Minister of State for Civil Society Affairs for Non-Governmental Organizations, etc. as required. For the Administrative Director or Managing Director of the Entity, a copy of the Citizenship Certificate along with a Personal Status Card and Individual Tax Registration Card if was issued must be presented for proof of identification.

b) Individuals Individuals should provide the following documents when registering to ensure their correct identification: A copy of the Citizenship Certificate and Personal Status Card for Iraqi citizens. For Palestinian, a copy of Travel document issued by the Iraqi Ministry of Foreign Affairs or other Arab countries. For non-Iraqis, a copy of their passport is required as proof of identification. If an individual operates a business as a sole proprietor or trader, he/she must provide a document proving the trade name of the business as authorized by the Federal Iraqi Chamber of Commerce. If an individual operates a business as a “sole owner enterprise” is registered as such with the Business Registry of the Ministry of Trade, the individual must provide a copy of the Registration Certificate issued by the Business Registry of the Ministry of Trade.

3. The registration clerk checks the Registration Form for completeness and accuracy, comparing

this with Ministry of Trade Registration Certificate and other identification documents, etc. 4. If the application and supporting documentation are satisfactory proceed to step 6. 5. If the application and supporting documentation are unsatisfactory the taxpayer must be advised

on action to be taken to resolve the problem. Any incomplete documentation must be provided by the taxpayer – return to step 1.

6. The registration clerk will input the registration form into the computer. 7. Computer will check for duplicate registration. 8. If duplicate registration is indicated by the computer the matter should be resolved with the

taxpayer. If resolution confirms duplicate registration the assessor will merely print a duplicate registration certificate or card and proceed as step 12.

9. If no duplicate registration is indicated the assessor will print a new registration certificate or

individual tax registration card denoting the TIN.

10. The assessor will pass the registration form, supporting documents and TIN certificate or tax registration card (for individuals) to the Head of the Department.

11. The Head of the Department will ensure correct processing of the application, sign and stamp

the TIN certificate or tax registration card (for individuals) and return the package of documents to the assessor.

12. The TIN certificate, or duplicate, will be handed to the taxpayer and the application form and

supporting documents will be retained by the assessor. 13. The package of documents will then be sent to the Archive who will make up the taxpayer file. Registering New Taxpayers at the new Business Registry desk: Since all companies have to be registered with the Business Registry at the Ministry of Trade, an agreement was obtained with this Ministry in order to authorize a team of Tax Commission Officials to open a registration desk within the Business Registry office. The process for registering the taxpayers is the same above mentioned with the exception that, once a week, the team would have to send the package of documents to the Archive. Amending Existing Registration Data: Whenever any of the basic information regarding a taxpayer changes or addition or deletion of a tax account, the taxpayer should complete a legal entity registration modification form #9903 (see attachment 2) or an individual registration modification form #9905 (see attachment 5) showing all the changed data. The assessor responsible for registration should process the application as per a new application above. In this case no new TIN will be allocated but the database will be updated with the new information and a new TIN certificate will be printed and given to the legal entity taxpayer. If the taxpayer is an individual, the individual registration card is not modified since it contains only permanent information on the card. Since the Income Tax Law #113 of 1982 does not require a taxpayer to register or inform the GCT of any changes affecting his original registration form, tax assessors dealing with the taxpayer can verify with the latter if there are amendments to make to the legal entity registration form or individual registration form. If amendments are required, the taxpayer has to fill out the applicable Registration Modification Form. This is particularly true for all the legal entities that were issued automatically with a TIN in the conversion process of taxpayers already registered with the GCT. In this respect, a legal entity modification registration form should be sent to all legal entities for which they were issued a TIN during the conversion process. Removing Taxpayer from a List of Active Taxpayers: Whenever a corporate entity or organization has its business liquidated, it should be removed from the list of active taxpayers. Removing these entities from the active list ensures that the taxpayer will no longer be liable for additional tax after their liquidation. A liquidated taxpayer should submit their liquidation papers to the local branch office. In the case of individuals, a TIN will be considered as inactive only in case of his/her death. Only Branch managers, Director of Corporate Tax Department or Director of Large Taxpayer Unit can approve removal of taxpayers from the list of Active Taxpayers. Before approving such a request, the manager or director must verify with the Collection and Audit department the tax status of the taxpayer to ensure that there is no remaining liability for tax, interest or penalties before de-registration is completed.

Non-Computerized Branch Office In general, processing of applications and amendments will be similar to the procedure described above for the automated offices but any data entry will be transferred to HQ for input. In order to update the computer data stored at headquarters, these tax offices should send the following information to headquarters.

• A copy of new registration applications. • A copy of the amended registration applications. • A list of taxpayers that are to be removed from the list of active taxpayers. The suggested

format of the list is at attachment 6 and bears number 9906. At the local branch office the following procedure will apply: 1. The taxpayer is required to attend the GCT and complete two copies of the Legal Entity

Registration Form #9902 or Individual Registration Form #9904. 2. The taxpayer must present other necessary documentation along with the registration form.

a) Legal entity: Legal Entities should provide a copy of the Ministry of Trade Registration Certificate, regulations of the enterprise, company or partnership foundation contract, Certificate issued by Minister of State for Civil Society Affairs for Non-Governmental Organizations, etc. as required. For the Administrative Director or Managing Director of the Entity, a copy of the Citizenship Certificate along with a Personal Status Card and Individual Tax Registration Card if was issued must be presented for proof of identification. b) Individuals

Individuals should provide the following documents when registering to ensure their correct identification: A copy of the Citizenship Certificate and Personal Status Card for Iraqi citizens. For Palestinian, a copy of Travel document issued by the Iraqi Ministry of Foreign Affairs or other Arab countries. For non-Iraqis, a copy of their passport. If an individual operates a business as a sole proprietor or trader, he/she must provide a document proving the trade name of the business as authorized by the Federal Iraqi Chamber of Commerce. If an individual operates a business as a “sole owner enterprise” is registered as such with the Business Registry of the Ministry of Trade, the individual must provide a copy of the Registration Certificate issued by the Business Registry of the Ministry of Trade.

3. The assessor checks the registration form for completeness and accuracy, comparing this with

Ministry of Trade Registration Certificate and other identification documents, etc. 4. If the application and supporting documentation are satisfactory proceed to step 6.

5. If the application and supporting documentation are unsatisfactory the taxpayer must be advised on action to be taken to resolve the problem. Any incomplete documentation must be provided by the taxpayer – return to step 1.

6. The assessor will batch the registration form and complete a batch header (see attachment 7). At

the end of each day/week the batch will be forwarded to HQ data entry unit. A duplicate batch header and the second copy of the application form will be retained at the branch office.

7. Applications will be entered into the computer by the data entry unit in HQ. 8. The computer system will check for duplicate and/or invalid registration. 9. If duplicate/invalid registration is indicated by the computer the matter must be resolved with

the taxpayer. The form will be returned to the local branch office that will contact the taxpayer and correct the mistake. Once the registration form is corrected, it should be returned to headquarters.

10. If resolution confirms duplicate registration the data entry clerk will merely print a duplicate

registration certificate or tax registration card (for individuals) and proceed as step 12. 11. If no duplicate registration is indicated the data entry clerk will print a new registration

certificate or tax registration card (for individuals) denoting the TIN. 12. The data entry unit will pass the application form and TIN certificate or tax registration card

(for individuals) to assessor responsible for registration at the local branch office. 13. The assessor will pass the application form, supporting documents and TIN certificate or tax

registration card (for individuals) to the Head of the Department. 14. The Head of the Department will ensure correct processing of the application, sign and stamp

the TIN certificate or tax registration card (for individuals) and return the package of documents to the assessor.

15. The TIN certificate or tax registration card (for individuals), or duplicate, will be handed or sent

to the taxpayer and the application form and supporting documents will be retained by the assessor.

16. The package of documents will then be sent to the Archive who will make up the taxpayer file. Similar procedures will apply for changes to the registration data as notified by the taxpayer and when a taxpayer is removed from the active list. How to fill out the Legal Entity Registration Form #9902: The Legal Entity Registration Form #9902 should be completed as follows: Line 1. Enter full legal name of the business or organization (entity). This should be the name of the entity as reserved or authorized by the competent authority such as the Chamber of Commerce. Line 2. Enter trade name for use in Iraq, if different than line 1.

Line 3. Enter Registration number issued by the business registry of the Ministry of Trade and appearing on the certificate of registration. This number has 2 digits characters dash 9 other digits number like XX-XXXXXXXXX. First 2 digit numbers represents one of the seven types of companies registered with the Business Registry of the Ministry of Trade and the second set of numbers is a number issued specifically to the company.

First 2 digit # Kind of companies corresponding to the first 2 digit numbers 01 Joint stock 02 Limited liability company 03 Joint liability 04 Sole owner enterprise 05 Simple company (no certificate is issued by the Business Registry) 06 State-Owned Enterprises (State Companies) 07 Branches and trade representative offices of the Foreign Companies

No number is entered on this line for governmental bodies and non-governmental organization. The Business Registry does not issue a certificate of registration to simple companies but the Business Registry would inform the simple companies of this number by a mean of a letter. Therefore, Simple companies wishing to register with the GCT may be not able to provide the registration number issued by the Business Registry on the form #9902 right away. Tax registration officials can later update this information in the Simple company’s file after receiving it from the Business Registry or from the simple company itself. Line 4. Enter the business address and telephone number of Head Office in Iraq. If applicable, enter fax number and email address. Line 5. Enter Full name and address of administrative director, managing director, director general of the entity or main partner depending the case. Enter full name, File Number and Serial Number indicated on the Citizenship ID certificate, Governorate and issuing date of the Citizenship ID certificate, Individual’s TIN and address of the administrative director, managing director, director general of the entity or main partner. For a newly incorporated company, enter the data of the main founder. Full name means first name, father’s name, grandfather’s name, great-grand father’s name and family’s name. The Citizenship ID certificate number has two numbers; one is the file number and the other one is the serial number. If the file number has only 5 digits instead of 6 digits, indicate 0 before the five-digit number. Example: file number is 45930, then record 045930. If a citizenship certificate has been lost or destroyed, a new citizenship certificate that has a new serial number will be issued by the Ministry of the Interior. In this case, enter the previous serial number. This is usually handwritten on the new citizenship certificate by an official of the Ministry of Interior. For non-Iraqis, enter 999999 in the file number field and in the serial number field. Where an individual is not a citizen of Iraq, enter 999999 as for file number and 999999 as for serial number. For the name of governorate, enter “non-citizen”. If the individual is a non-resident, enter his foreign address on line 5 and enter his address in Iraq on line 4. Enter the Individual’s Taxpayer Identification Number (10 digits) if was issued to the Individual identified on Line 5. Line 6. Enter Full name and address of the entity’s accountant responsible for accounting and correspondence with the GCT.

Line 7. Enter Full name and address of official representative in Iraq in the case of a branch of a foreign company or foreign organization. Line 8. Check the appropriate box matching the legal form of the taxpayer.

EXPLANATION OF TYPES OF LEGAL ENTITIES

Limited Liability Company: Most frequent kind of companies; Must be registered with Business Registry of the Ministry of Trade; Can be private or mixed (when state ownership is 25% or more), no mixed Limited Liability

Company as of June 2005; Company founded by no more than 25 persons (individuals or juridical persons) and can be

founded by only one person; Shareholders responsible for company’s debts in so far as the nominal value of the shares to

which they have subscribed; Necessarily subject to Corporate Income Tax, may be subject to other kind of taxes.

State-Owned Enterprise (State Company): Company owned entirely by the Iraqi government. Company organized under State Company Law #22 of 1997. Must be registered with the Business Registry of the Ministry of Trade; Necessarily subject to withhold taxes from employees’ salaries. Joint Liability:

Company founded by at least 2 individuals and no more than 25 individuals (Juridical persons cannot participate);

Each individual owning a quota of its capital; Founders jointly assume personal and unlimited responsibility for all of the company’s

obligation; Kind of partnership according to International standards and for purpose of Income Tax

Law #113 of 1982. Not subject to Individual’s tax and Corporate Income Tax. Rather, the individual partners

will declare their share of income earned by Joint Liability Company in their own individual income tax return.

Income assessed at the Joint Liability Company level and distributed among the partners. Probably subject to withhold taxes from employee’s salaries, even if Joint Liability

Company has no employee, it must be registered for Wage Withholding Tax for administrative purposes since to be registered as a taxpayer a type of tax box must be checked on line 12;

Maybe subject to other kind of taxes, except for Corporate Income Tax and Individual’s Tax.

In all cases of a Joint Liability, tick box “Other” and enter partnership. This means that the Joint Liability will have to file an information return stating its income and details of all its partners (name, TIN, address and share of income for each partner).

Private Joint Stock:

Company founded by at least 5 persons (individuals or juridical persons) and no more than 100;

Public subscription; Shareholders responsible for company’s debts in so far as the nominal value of the shares to

which they have subscribed; Private when Iraqi government has in interest in company less than 25%; Must be registered with the Business Registry of the Ministry of Trade; Necessarily subject to Corporate Income Tax, maybe subject to other kind of taxes.

Non-Governmental Organization: Any organization or foundation that is organized to undertake one or more of the following

as its principal activities: Humanitarian assistance and relief projects; Human rights advocacy and awareness; Community rehabilitation and resettlement; Charitable works; Educational, health, and cultural activities; Conservation, environemental protection; Economic reconstruction and development; Promotion of democratic practices; Development of civil society; Promotion of gender equality; or Any other non-profit activity that serves the public interest. Registered with the Assistance Office within the Ministry of Planning and Development

Cooperation or Minister of State for Civil Society Affairs. Necessarily subject to withhold taxes from employees’ salaries.

Simple Company:

Founded by two and no more than five partners (either Individuals or Juridical persons); Partners each own a quota of the company’s total capital; Partners may participate in contributing services and or capital; Required to have a contract notarized by a public notary; Contract may exclude a partner that is not compensated for services rendered to the

company from responsibility for company liabilities; Kind of partnership according to International standards and for purpose of Income Tax

Law #113 of 1982. Not subject to Individual’s tax and Corporate Income Tax. Rather, the individual partners

will declare their share of income earned by the Simple Company in their own individual income tax return or corporate income tax return when the partner is a juridical person.

Income assessed at the Simple Company level and distributed among the partners. Probably subject to withhold taxes from employee’s salaries, even if Simple Company has

no employees, it must be registered for Wage Withholding Tax for administrative purposes since to be registered as a taxpayer a type of tax box must be checked on line 12;

Maybe subject to other kind of taxes, except for Corporate Income Tax and Individual’s Tax In all cases of a Joint Liability, tick box “Other” and enter partnership. This means that the

Joint Liability will have to file an information return stating its income and details of all its partners (name, TIN, address and share of income for each partner).

Mixed Joint Stock Company:

Company founded by at least 5 persons (individuals or juridical persons) and no more than 100;

Public subscription; Shareholders responsible for company’s debts in so far as the nominal value of the shares to

which they have subscribed; Mixed when Iraqi government has in interest in company of 25% or more; Must be registered with the Business Registry of the Ministry of Trade; Necessarily subject to Corporate Income Tax, maybe subject to other kind of taxes.

Governmental Body: Self-financed units that have their own budget are considered in this category. For example,

Central Bank, Amanat Baghdad.

State-owned enterprises are not included in this category but they are instead included in the category “State-owned enterprises” above mentioned.

Necessarily subject to withhold taxes from employees’ salaries. Foreign Branch:

Branch of foreign company carry on a business in Iraq either registered or not with the Business Registry of the Ministry of Trade;

If registered with the Business Registry, a registration certificate is issued by the Business Registry of the Ministry of Trade.

Necessarily subject to Corporate Income Tax, maybe subject to other kind of taxes. Indicate country’s name where the HQ of this branch is located.

Line 9. Enter Ownership structure. Check Wholly Domestically Owned if the business is totally owned by Iraqi persons (companies or individuals). Check Wholly or Partially for foreign Owned in other cases and indicate the percentage of ownership by foreigners. Line 10. Enter the 4 digit code of the primary business activity of the entity along with a written description of the activity as indicated in the Business Activity Coding Table published by the United Nations (see attachment 8). For example, an entity operating a hotel should write down 5510 while an entity operating a restaurant should write down 5520. If registered with the Business Registry, this number should be the same used for the business registration without the alphabetical letters. For example, hotel is H5510 for the Business Registry purposes and for taxes purposes, it is 5510. Line 11. Enter the date when the organization or entity started its activities (DD/MM/YYYY). Line 12. Check the type of tax that the entity is subject to. For example, a corporation operating a hotel is subject to Corporate Income Tax (income tax on its profit), Wage Withholding Tax (withholding taxes from its employees’ pays) and the Sales tax (Tax for Deluxe Hotels and first class Restaurants). Also, indicate the starting date, for which the entity is subject to the concerned tax, usually this date is the first date of operations. A partnership (simple company or joint liability company) itself is not subject to Corporate Income Tax or Individual’s Tax (Income Tax Law #113 of 1982 as amended). Rather, the partners will declare their share of the partnership’s income in their own income tax return. The GCT still requires the partnership to obtain a TIN since its income is assessed as its level. Therefore for administrative purpose, in a case of a partnership, always tick the box “Other” and write down “Partnership”. In the case of a sole owner enterprise registered as such with the business registry, sole proprietor (trader) and for an individual that is a member of a simple company or joint liability company, check Individual’s Tax box. Tick Vacant Land Tax box if a company is subject to the Vacant Land Tax (Law of the Vacant Land Tax No. 26 of 1962. Tick Rental Real Estate Tax box if a company is subject to this kind of tax as stated by Law of the Real Estate Tax No. 162 of 1959 as amended.

If a legal entity is subject to a new tax that is not indicated on line 12, tick the box “Other” and write down the tax type. Line 13. Enter location of business branches in Iraq, if there is any. If more than two branches, attach a list of branches containing the same information requested on line 13. Line 14. Signature of administrative director, managing director, main founder, main partner of a partnership or official representative in Iraq required on line 14. Line 15. Full name of the person signing the form Line 16. Enter the date that person signed the form (DD/MM/YYYY). How to fill out the Legal Entity Registration Modification Form #9903 A Legal Entity Registration Modification Form #9903 must be used by the taxpayer in order to notify the GCT of the changes to be brought to its registration form. This modification form is designed like the registration form except that the entity must enter its TIN on the modification form and give the main reason for the present modification. The taxpayer must enter on line 13 the main reason for which the form is modified, such as: change of address, change of administrative director, accountant or official representative in Iraq, addition or deletion of certain type of tax accounts, addition of branch. The most frequent changes that might occur are related to the address of the business. A new certificate will be printed if changes are made to lines 1 to 4 and lines 9 to 11 of form #9903. If a new certificate is printed, it must be remitted to the taxpayer. In any case, a taxpayer can request to have the latest version of its TIN certificate. It is still important to update the other information required on the legal entity registration form like the starting date or end date of a tax that the taxpayer is subject to or information indicated on line 5 to 7. The clerk responsible for registration should process the application in the same way as a new application mentioned above. In this case no new TIN will be allocated but the database will be updated with the new information and a new certificate will be printed and given to the legal entity taxpayer. How to fill out the Individual Registration Form #9904: The Individual Registration Form #9904 should be completed as follows: Line 1. Enter full name of the individual. Full name means his/her first name, father’s name, grand-father’s name, great-grand father’s name and family’s name. It is strongly encouraged to enter all fields related to the full name. However, great grand father’s name and family’s are not mandatory. If the individual is a foreigner, only first name and family name (surname) are required. Line 2. Enter the individual’s date of birth and gender. This information is indicated on the Personal Status Card and Citizenship ID Certificate. Line 3. Enter the individual’s place of birth (City or village name), Governorate. If the individual was born outside Iraq, enter City name, Province or State and Country.

Line 4. Enter the individual’s mother’s full name. Full name means her first name, father’s name, grand-father’s name, great-grand father’s name and family’s name. It is strongly recommended to enter all fields related to the full name. However, grand-father’s name, great grand father’s name and family’s are not mandatory and consequently those related fields can be left blank. If the individual is a foreigner, only first name and family name (surname) are required. Line 5. Tick one of boxes that describe the current marital status of the individual. For example, if a person was a widow but has remarried; tick the box “married”. Line 6. If individual is married, enter the date of marriage. If divorced, enter the date of divorce. If widowed, enter the date of late spouse’s date of death. If single, leave blank. Where the husband has more than one wife, indicate the number of wives in the corresponding box and attach a letter stating for his second, third or fourth wife her full name and TIN if the latter was issued. Line 7. If an individual is married, enter his/her spouse’s full name and his/her TIN if the latter was issued. If a husband has more than one wife, enter on this line his first wife’s full name an her TIN if the latter was issued. As stated above, it is strongly recommended to enter all fields related to the wife’s full name. However, grand-father’s name, great grand father’s name and family’s are not mandatory. If the individual is a foreigner, only first name and family name (surname) are required. Line 8. Enter the address where the individual lives. Enter the quarter’s 3 digit code for Baghdad, Basrah, Mosul and other governorate if it is available. Enter individual’s residential or cell phone number. If individual’s address is outside Iraq, enter Province/State, Country and Zip Code or Postal Code. Enter on the street name and house number; all information allowing tolocate the individual can be entered on this line. Line 9.1. Enter the file number and serial number indicated on the Iraqi individual’s Citizenship ID certificate issued by the Ministry of the Interior. The Citizenship ID certificate number has two numbers; one is the file number and the other one is the serial number. If the file number has only 5 digits instead of 6 digits, indicate 0 before the five-digit number. Example: file number is 45930, then record 045930. If a citizenship certificate has been lost or destroyed, a new citizenship certificate that has a new serial number will be issued by the Ministry of the Interior. In this case, enter the previous serial number. This is usually handwritten on the new citizenship certificate by an official of the Ministry of Interior. Enter the Governorate where the certificate was issued. Enter the citizenship certificate’s date of issue. Where an individual is not a citizen of Iraq, enter 999999 as for file number and 999999 as for serial number. For the name of governorate, enter “non-citizen”. Line 9.2. Enter Personal Status Card information for Iraqi Citizens. Enter Directorate’s name, Record and Page number as indicated on the top right of the Personal Status Card in each appropriate field. Enter preprinted serial number on the top left of the Personal Status Card in the appropriate field. Enter Date of issuance. Where an individual is not a citizen of Iraq, enter 99999 as for file number, 999999 as for page number and 99999999 as for serial number. For directorate’s name, enter “non-citizen”. Line 9.3. If an individual is not an Iraqi citizen, enter Passport or travel document number, name of issuing country and date of issuance. For Palestinians of 1948 and their descendants, enter on the corresponding line, the serial number and issuing date indicated on the travel document issued by the Iraqi Minister of Foreign Affairs and its date of issuance. If the travel document has not been issued by the Iraqi Minister of Foreign Affairs, enter the serial six digits number along with its issuing date indicated on Residency Card issued by the Residency Directorate of the Ministry of Interior.

Line 10. Tick one of boxes that describe the individual’s occupation either as an employee of the private sector or public sector. If an individual is not an employee, like a sole proprietor, trader or member of a partnership, tick the Non-employee box. Line 11.1. If an individual is a sole proprietor, trader or “sole-owner enterprise” registered as such by the Business Registry of Ministry of Trade, then, enter on line 11.1 the trade name under which he/she operates accepted by the Federal Iraqi Chamber of Commerce or any other competent authority. In case of a “sole owner enterprise” registered as such by the Business Registry, enter the Business Registry Number (CR04XXXXXXXXX). Attach with the form a copy of the business certificate issued by the Business Registry of Ministry of Trade and a copy of a letter issued by the Federal Iraqi Chamber of Commerce confirming the name of registered trademark. If the individual is operating his/her business under his/her own name, leave trade name field blank. General comments about “sole-owner enterprise” and sole proprietors or traders: Sole Owner Entreprise registered as such by the Business Registry: Type of business entity in which a single founder can participate; Founder can only be an individual; Founder bears unlimited responsibility for liabilities of the entity; Consists of a single share, which is held by the founder; To be designated as such, must be registered with the Business Registry. Necessarily subject to Individual’s Income Tax, maybe subject to other kind of taxes. Sole Proprietor or trader: Individual not registered with the Business Registry of the Ministry of Trade doing business

in Iraq, for example a trader; Necessarily subject to Individual’s Tax, maybe subject to other kind of taxes. Line 11.2. Enter on line 11.2, the 4-digit code of the primary business activity (activity generating most important source of income) of the individual’s business as indicated in the Business Activity Coding Table (see attachment 8). For example, an individual operating a hotel should write down 5510 while an individual operating a restaurant should write down 5520. If registered with the Business Registry of the Ministry of Trade, this number should be the same used for the business registration without the alphabetical letters. Also, write down on this line the title of the primary business activity related to the 4-digit code. Line 11.3. Enter the date when the sole proprietor or trader started his/her activities (dd/mm/yyyy). Line 11.4. If an individual is a member of partnership (simple company or joint liability company), enter on line 11.4 partnership’s name and partnership’s TIN. Line 11.6 to 11.8. Enter on line 11.6 to 11.8 business address if different than line 8. Line 12. Indicate on line 12 the type of taxes the individual is subject to. For example, an individual operating a hotel as a sole proprietor is subject to Individual’s income tax (Business Tax on the profit), Wage Withholding Tax (withholding taxes from his/her employees’ pays) and the Sales tax (Tax for Deluxe Hotels and first class Restaurants). If a person is only an employee in the private or public sector must, this person must tick only the box “Individual’s Income Tax”. Also, indicate the starting date, for which the individual is subject to the concerned tax, usually this date is the first date of operations. Enter the End date for a particular kind of tax that is no more applicable, for example, if an individual ceases to operate an hotel, then tick the box “Sales Tax” and enter the end date. All individuals will be registered for the Individual’s Income Tax. Individuals can be also registered for other taxes if they are subject to.

Line 13. It is expected in 2006, if an individual was previously eligible to any social welfare benefits, that person might have been issued by the Ministry of Labor & Social Affairs an identification card with a 10-digit identification number. In this case, enter the 10-digit identification number printed on the identification card. How to fill out the Individual Registration Modification Form #9905 An Individual Registration Modification Form #9905 (see attachment 5) must be used by an individual in order to notify the GCT of the changes to be made to its registration form. This modification form is designed like the registration form except that the individual must enter its TIN on the modification form, the main reason for the present modification and date of death where the individual is deceased. The taxpayer must enter on line 13 the main reason for which the form is modified, such as: change of address, change of marital status, addition or deletion of certain type of tax accounts, change of main primary business activity code. The most frequent changes that might occur are related to the address of the individual. Since the individual registration card only indicates permanent information related to an individual: full name, TIN (10 digits), place and date of birth and mother’s name, no new individual registration card will be issued to an individual. This card is permanent for the holder. There are no details indicated on the registration card about the type of business operated by an individual, this kind of information will be accessible via computer screens of registration clerks.

(for official use only)

Attachment 1

This form has to be filled out by any legal ebusiness as a trader, sole proprietor or “sole

m


1. Full Name: 2. Trade Name: 3. Ministry of Trade Registration No4. Business Address in Iraq

Street name & Building no: City/Suburb

Phone: Fa5. Administrative Director Full Name: Citizenship Certificate ID # File #: Governorate issuing Citizenship Certificate: Individual’s Taxpayer Identification N

Street name & House no: City/Suburb:

Phone: Fa6. Accountant

Full Name: Street name & House no: City/Suburb:

Phone: Fa7. Official Representative in Iraq (fo

Full Name Street name & House no: City/Suburb:

Phone: Fa[ ] Ltd. Liability Co. [[ ] Joint Liability [

8. Legal Form of Taxpayer: [ ] Simple Company [9. Ownership Structure: [ ] Wh [ ] Wh10. Type of Primary Business Activity11. Date Business Activity Started: 12. Purpose of Tax Registration:

Star [ ] Corporate Income Tax [ ] Wage Withholding Tax [ ] Sales Tax 13. Location of Business Branch(es) ifStreet name and building Address Street N

14. Signature of official representativ15. Full Name:

DoDate TIN Issued Name of Official

*If not registered with the Business Registry of M

Legal Entity Registration For

ntity in order to remit or pay taxes. (Please note that for individuals operating a owner enterprise”, the Individual Registration Form should be used).

.: *

Street no: Quarter: Governorate:

x: Email:

Serial #: Issuing date (YYYY/MM/DD):

umber (TIN, 10 digit number): Street no: Quarter:

Governorate: x: Email:


x: Email: r branch of foreign company)


x: Email: ] Private Joint Stock [ ] Non-governmental Org. ] Mixed Joint Stock [ ] Governmental Body ] State Owned Enterprise [ ] Foreign Branch Country: olly Domestically Owned olly or Partially Foreign Owned

Foreign Owners’ Percentage: %

:**

t Date Start Date [ ] Vacant Land Tax [ ] Real Estate Rental Tax [ ] Other, specify:

exists: (if more than two branches, attach a list of branches information) o / District City/Suburb Governorate Telephone

e: 16. Date:

not write below – For Official Use OnlyTIN Allocated

Office Name inistry of Trade, write down “Not Registered”

Form 9902Rev. 02/2006)
** See United Nations activity coding table available on the GCT website (www.iraqtax.org

Any individual required to pay an aman employee has to be registered with

m


Attachment 2 Republic of Iraq Ministry of Finance General Commission for Taxes

First name 1. Applicant’s Full name

2. Date of birth (YYYY/MM/DD): 3. Place of birth: City:

First name 4. Mother’s name:

5. Marital status Single 6. Date of Marital Status Change 7. Spouse’s name:

Spouse’s TIN (10 digits) if alrea8. Address Street name & house no: City / Suburb: Phone: If address is outside Iraq: Province/S9. Proof of Identification: 9.1 Citizenship information for IrCitizenship Certificate ID # Governorate issuing Citizenship Certif9.2 Personal Status Card informaDirectorate name: Serial no.: 9.3 Passport or Travel Document infPassport or Travel document No:

10. Occupation: Employee Priv11. For an individual operating a bus 1 Trade Name: 2 Type of primary Business Activ 3 Date of Business Activity started 4 If member of partnership, enter pa 5 Business Address in Iraq if dif 6 Street Name & Building no: 7 City / Suburb 8 Phone: 12. Purpose of Tax registration: [ ] Individual’s Income Tax [ ] Wage Withholding Tax [ ] Sales Tax 13. Individual’s Social Number (10

I declare that the information given in tSignature of the applicant:

Date TIN Issued Name of Official * If not registered with the Business Regi

Individual Registration For
ount or file a return to the General Commission for Taxes (GCT) or is the GCT must fill out this form.
Father’s name Grand-father’s name Great grand father’s name Family’s name

/ / Sex: Male: Female: Governorate/province: Country:

Father’s name Grand-father’s name Great grand father’s name Family’s name

Married Divorced Widowed (YYYY/MM/DD): / / Number of wives:

dy issued:

Street No.: Quarter: Governorate: Email:

tate: Country: Zip/Postal Code:

aqi Citizens: File #: Serial #:

icate: Issuing date (YYYY/MM/DD): tion:

File no: Page no: Issuing date (YYYY/MM/DD): ormation for Non-Iraqi Citizens:

Issuing country: Issuing date:

ate Sector: Employee Public Sector: Non-employee: iness, complete the information below and tick the following box:

Ministry of Trade Registration No*: ity:** : rtnership’s name and TIN: ferent from line 8

Street No: Quarter: Governorate:

Fax: Email:

Start Date Start Date [ ] Vacant Land Tax [ ] Rental Real Estate Tax [ ] Other, specify:

digits) if already issued by MOLSA:

his form is to the best of my knowledge and belief a true and correct statement Date:

Do not write below – For Official Use Only TIN Allocated Office Name

stry of Ministry of Trade, write down “Not Registered” Form 9904
** See United Nations activity coding table available on the GCT website (www.iraqtax.org)


This form has to be filled out by any for individuals operating a business asLegal Entity Taxpayer Id1. Full Name: 2. Trade Name: 3. Ministry of Trade Reg4. Business Address in Ir

Street name & Building no: City/Suburb

Phone: 5. Administrative Direct Full Name: Citizenship Certificate ID # Governorate issuing Citizensh Individual’s Taxpayer Id

Street name & House no: City/Suburb:

Phone: 6. Accountant

Full Name: Street name & House no: City/Suburb:

Phone: 7. Official Representativ

Full Name Street name & House no: City/Suburb:

Phone: [ ] Ltd. Liab[ ] Joint Liab

8. Legal Form of Taxpayer: [ ] Simple C9. Ownership Structure: 10. Type of Primary Busin11. Purpose of Tax Regist [ ] Corporate Income T [ ] Wage Withholding Ta [ ] Sales Tax 12. Location of Business BStreet name and building Addres

13. Main reason for prese14. Signature of official re15. Full Name:

Name of Official


Attachment 3

Legal Entity Registration Modification Form

legal entity that is registered with the General Commission for Taxes to notify changes to its data. (Please note tha a trader, sole proprietor or “sole owner enterprise”, the Individual Registration Modification Form should be used)entification Number (TIN 9-digit number):

istration No.: * aq Street no: Quarter:

Governorate: Fax: Email:

or

File #: Serial #: ip Certificate: Issuing date (YYYY/MM/DD): entification Number (TIN, 10 digit number):


Fax: Email:


Fax: Email: e in Iraq (for branch of foreign company)


Fax: Email:ility Co. [ ] Private Joint Stock [ ] Non-governmental Org. ility [ ] Mixed Joint Stock [ ] Governmental Body

ompany [ ] State Owned Enterprise [ ] Foreign Branch Country: [ ] Wholly Domestically Owned

[ ] Wholly or Partially Foreign Owned Foreign Owners’ Percentage: %

ess Activity:** ration and de-registration:

Start Date End Date Start Date End Date

ax [ ] Vacant Land Tax x [ ] Real Estate Rental Tax

[ ] Other, specify: ranch(es) if exists: (if more than two branches, attach a list of branches information)

s Street No / District City/Suburb Governorate Telephone

nt modification: presentative:

16. Date: Do not write below – For Official Use Only

Office Name Form 9903

Rev. 02/2006
* If not registered with the Business Registry of Ministry of Trade, write down “Not Registered” ** See United Nations activity coding table available on the GCT website (www.iraqtax.org)

Attachment 4

Full name: Date and place of birth: Mother’s name: Taxpayer Identification Number: Original date and place of issuance:


Individual Tax Registration C

ard


Attachment 5
This Form has to be filled out for aIndividual’s Taxpayer Identi

First na1. Applicant’s Full name

2. Date of birth (YYYY/MM/DD3. Place of birth: City:

First na4. Mother’s name:

5. Marital status Single 6. Date of Marital Status Cha7. Spouse’s name:

Spouse’s TIN (10 digits) if8. Address Street name & house no: City / Suburb: Phone: If address is outside Iraq: Prov9. Proof of Identification: 9.1 Citizenship information fCitizenship Certificate ID # Governorate issuing Citizenship C9.2 Personal Status Card infoDirectorate name: Serial no.: 9.3 Passport or Travel DocumePassport or Travel document No:

10. Occupation: Employee11. For an individual operating 1 Trade Name: 2 Type of primary Business 3 Date of Business Activity 4 If member of partnership, en 5 Business Address in Iraq 6 Street Name & Building no: 7 City / Suburb 8 Phone: 12. Purpose of Tax registrati [ ] Individual’s Income Tax [ ] Wage Withholding Tax [ ] Sales Tax 13. Date of individual’s death:

I declare that the information givSignature of the applicant:

Name of Official * If not registered with the Busines

Individual Registration Modification Form
n individual already registered with the GCT to notify changes to his/her personal data. fication Number (TIN, 10-digit number):
me Father’s name Grand-father’s name Great grand father’s name Family’s name

): / / Sex: Male: Female: Governorate/province: Country:

me Father’s name Grand-father’s name Great grand father’s name Family’s name

Married Divorced Widowed nge (YYYY/MM/DD): / / Number of wives:

already issued:

Street No.: Quarter: Governorate: Email:

ince/State: Country: Zip/Postal Code:

or Iraqi Citizens: File #: Serial #:

ertificate: Issuing date (YYYY/MM/DD): rmation:

File no: Page no: Issuing date (YYYY/MM/DD):

nt information for Non-Iraqi Citizens: Issuing country: Issuing date:

Private Sector: Employee Public Sector: Non-employee: a business, complete the information below and tick the following box:

Ministry of Trade Registration No*: Activity:** started: ter partnership’s name and TIN:

if different from line 8 Street No: Quarter:

Governorate: Fax: Email:

on and deregistration: Start Date End Date Start Date End Date

[ ] Vacant Land Tax

[ ] Rental Real Estate Tax

[ ] Other, specify:

14.Main reason for present modification:

en in this form is to the best of my knowledge and belief a true and correct statement Date:

Do not write below – For Official Use Only Office Name

s Registry of Ministry of Trade, write down “Not Registered” Form 9905
** See United Nations activity coding table available on the GCT website (www.iraqtax.org)

Attachment 6 Republic of Iraq Ministry of Finance General Commission for Taxes Branch: No.:

Date: 200 / /

List of Taxpayers Removed from List of Registered Taxpayers

No TIN Name Date

Removed Reason* Comments

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 * Valid Reasons are: (death, termination of source of revenue, merging of company, or others)

Name of Official: Signature of Official: Title of Official (Branch or Department Head): Date: 200 / /

Form 9906

APPENDIX 7

BATCH CONTROL SHEET

Registration and Registration Modifications for legal entities and individuals

Batch Control Number: _________________________ Tax Office: ________________________________________________ Date Formed: __ __.__ __.__ __ __ __ Number of Documents: ________ No. Name Date of

birth (if individual)

TIN (if previously

issued)

Form # (9902,9903,9904,

9905 or 9906) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Batched By (Name & Signature): _________________________________________ Received By (Name & Signature): ________________________________________ - - - - - - - -- - - - - - - - - - - - - - - - - For IT use only - - - - - - - - - - - - - - - - - - - - - - - - - - First Operator (Name & Signature): _______________________________________ Second Operator (Name & Signature): ____________________________________ Posted By (Name & Signature): __________________________________________ Total Documents in Error: ___ ___ ___ ___ ___ ___ ___ Number of Uncorrectable Documents: ___ ___ ___ ___ ___ ___ ___ Completion Date: __ __ . __ __ . __ __ __ __

Business Activity Coding Table

Agriculture, Hunting and Forestry 0111 Growing of cereals and other crops not elsewhere classified (not elsewhere

classified, hereafter “nec”) 0112 Growing of vegetables, horticultural specialties and nursery products 0113 Growing of fruit, nuts, beverage and spice crops 0121 Farming of cattle, sheep, goats, horses, asses, mules and hinnies, dairy farming 0122 Other animal farming, production of animal products nec 0130 Growing of crops combined with farming of animals (mixed farming) 0140 Agricultural and animal husbandry service activities, except veterinary activities 0150 Hunting, trapping and game propagation including related service activities 0200 Forestry, logging and related service activities

Fishing 0500 Fishing, operation of fish hatcheries and fish farms, service activities incidental to

fishing Mining and quarrying

1010 Mining and agglomeration of hard coal 1020 Mining and agglomeration of lignite 1030 Extraction and agglomeration of peat 1110 Extraction of crude petroleum and natural gas 1120 Service activities incidental to oil and gas extraction excluding surveying 1200 Mining of uranium and thorium ores 1310 Mining of iron ores 1320 Mining of non-ferrous metal ores, except uranium and thorium ores 1410 Quarrying of stone, sand and clay 1421 Mining of chemical and fertiliser minerals 1422 Extraction of salt 1429 Other mining and quarrying nec

Manufacturing 1511 Production, processing and preserving of meat and meat products 1512 Processing and preserving of fish and fish products 1513 Processing and preserving of fruit and vegetables 1514 Manufacture of vegetable and animal oils and fats 1520 Manufacture of dairy products

1531 Manufacture of grain mill products 1532 Manufacture of starches and starch products 1533 Manufacture of prepared animal feeds 1541 Manufacture of bakery products 1542 Manufacture of sugar 1543 Manufacture of cocoa, chocolate and sugar confectionery 1544 Manufacture of macaroni, noodles, couscous and similar farinaceous products 1549 Manufacture of other food products nec 1551 Distilling, rectifying and blending of spirits, ethyl alcohol production from

fermented materials 1552 Manufacture of wines 1553 Manufacture of malt liquors and malt 1554 Manufacture of soft drinks, production of mineral waters 1600 Manufacture of tobacco products 1711 Preparation and spinning of textile fibres; weaving of textiles 1712 Finishing of textiles 1721 Manufacture of made-up textile articles, except apparel 1722 Manufacture of carpets and rugs 1723 Manufacture of cordage, rope,twine and netting 1729 Manufacture of other textiles nec 1730 Manufacture of knitted and crocheted fabrics and articles 1810 Manufacture of wearing apparel, except fur apparel 1820 Dressing and dyeing of fur, manufacture of articles of fur 1911 Tanning and dressing of leather 1912 Manufacture of luggage, handbags and the like, saddlery and harness 1920 Manufacture of footwear 2010 Sawmilling and planing of wood 2021 Manufacture of veneer sheets; manufacture of plywood, laminboard, particle board

and other panels and boards 2022 Manufacture of builders' carpentry and joinery 2023 Manufacture of wooden containers 2029 Manufacture of other products of wood; manufacture of articles of cork, straw and

plaiting materials

Attachment 8

2101 Manufacture of pulp, paper and paperboard 2102 Manufacture of corrugated paper and paperboard and of containers of paper and

paperboard 2109 Manufacture of other articles of paper and paperboard 2211 Publishing of books, brochures, musical books and other publications 2212 Publishing of newspapers, journals and periodicals 2213 Publishing of recorded media 2219 Other publishing 2221 Printing 2222 Service activities related to printing 2230 Reproduction of recorded media 2310 Manufacture of coke oven products 2320 Manufacture of refined petroleum products 2330 Processing of nuclear fuel 2411 Manufacture of basic chemicals, except fertilisers and nitrogen compounds 2412 Manufacture of fertilisers and nitrogen compounds 2413 Manufacture of plastics in primary forms and of synthetic rubber 2421 Manufacture of pesticides and other agro-chemical products 2422 Manufacture of paints, varnishes and similar coatings, printing ink and mastics 2423 Manufacture of pharmaceuticals, medicinal chemicals and botanical products 2424 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes

and toilet preparations 2429 Manufacture of other chemical products nec 2430 Manufacture of man-made fibres 2511 Manufacture of rubber tyres and tubes; retreading and rebuilding of rubber tyres 2519 Manufacture of other rubber products 2520 Manufacture of plastics products 2610 Manufacture of glass and glass products 2691 Manufacture of non-structural non-refractory ceramic ware 2692 Manufacture of refractory ceramic products 2693 Manufacture of structural non-refractory clay and ceramic products 2694 Manufacture of cement, lime and plaster 2695 Manufacture of articles of concrete, cement and plaster 2696 Cutting, shaping and finishing of stone 2699 Manufacture of other non-metallic mineral products nec

2710 Manufacture of basic iron and steel 2720 Manufacture of basic precious and non-ferrous metals 2731 Casting of iron and steel 2732 Casting of non-ferrous metals 2811 Manufacture of structural metal products 2812 Manufacture of tanks, reservoirs and containers of metal 2813 Manufacture of steam generators, except central heating hot water boilers 2891 Forging, pressing, stamping and roll-forming of metal; powder metallurgy 2892 Treatment and coating of metals; general mechanical engineering on a fee or

contract basis 2893 Manufacture of cutlery, hand tools and general hardware 2899 Manufacture of other fabricated metal products nec 2911 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines 2912 Manufacture of pumps, compressors, taps and valves 2913 Manufacture of bearings, gears, gearing and driving elements 2914 Manufacture of ovens, furnaces and furnace burners 2915 Manufacture of lifting and handling equipment 2919 Manufacture of other general purpose machinery 2921 Manufacture of agricultural and forestry machinery 2922 Manufacture of machine-tools 2923 Manufacture of machinery for metallurgy 2924 Manufacture of machinery for mining, quarrying and construction 2925 Manufacture of machinery for food, beverage and tobacco processing 2926 Manufacture of machinery for textile, apparel and leather production 2927 Manufacture of weapons and ammunition 2929 Manufacture of other special purpose machinery 2930 Manufacture of domestic appliances nec 3000 Manufacture of office, accounting and computing machinery 3110 Manufacture of electric motors, generators and transformers 3120 Manufacture of electricity distribution and control apparatus 3130 Manufacture of insulated wire and cable 3140 Manufacture of accumulators, primary cells and primary batteries 3150 Manufacture of electric lamps and lighting equipment 3190 Manufacture of other electrical equipment nec 3210 Manufacture of electronic valves and tubes and other electronic components

3220 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy

3230 Manufacture of television and radio receivers, sound or video recording or reproducing apparatus, and associated goods

3311 Manufacture of medical and surgical equipment and orthopaedic appliances 3312 Manufacture of instruments and appliances for measuring, checking, testing,

navigating and other purposes, except industrial process control equipment 3313 Manufacture of industrial process control equipment 3320 Manufacture of optical instruments and photographic equipment 3330 Manufacture of watches and clocks 3410 Manufacture of motor vehicles 3420 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and

semi trailers 3430 Manufacture of parts and accessories for motor vehicles and their engines 3511 building and repairing of ships 3512 Building and repairing of pleasure and sporting boats 3520 Manufacture of railway and tramway locomotives and rolling stock 3530 Manufacture of aircraft and spacecraft 3591 Manufacture of motorcycles 3592 Manufacture of bicycles and invalid carriages 3599 Manufacture of other transport equipment nec 3610 Manufacture of furniture 3691 Manufacture of jewellery and related articles 3692 Manufacture of musical instruments 3693 Manufacture of sports goods 3694 Manufacture of games and toys 3699 Other manufacturing nec 3710 Recycling of metal waste and scrap 3720 Recycling of non-metal waste and scrap

Electricity Gas and Water Supply 4010 Production, collection and distribution of electricity 4020 Manufacture of gas; distribution of gaseous fuels through mains 4030 Steam and hot water supply 4100 Collection, purification and distribution of water

Construction 4510 Site preparation

4520 Building of complete constructions or parts thereof; civil engineering 4530 Building installation 4540 Building completion 4550 Renting of construction or demolition equipment with operator

Wholesale and retail trade; repair of motor vehicles, motor cycles and personal and household goods

5010 Sale of motor vehicles 5020 Maintenance and repair of motor vehicles 5030 Sale of motor vehicle parts and accessories 5040 Sale, maintenance and repair of motorcycles and related parts and accessories 5050 Retail sale of automotive fuel 5110 Wholesale on a fee or contract basis 5121 Wholesale of agricultural raw materials and live animals 5122 Wholesale of food, beverages and tobacco 5131 Wholesale of textiles, clothing and footwear 5139 Wholesale of other household goods 5141 Wholesale of solid, liquid and gaseous fuels and related products 5142 Wholesale of metals and metal ores 5143 Wholesale of construction materials, hardware, plumbing and heating equipment

and supplies 5149 Wholesale of other intermediate products, waste and scrap 5150 Wholesale of machinery, equipment and supplies 5190 Other wholesale 5211 Retail sale in non-specialised stores with food, beverages or tobacco predominating 5219 Other retail sale in non-specialised stores 5220 Retail sale of food, beverages and tobacco in specialised stores 5231 Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles 5232 Retail sale of textiles, clothing, footwear and leather goods 5233 Retail sale of household appliances, articles and equipment 5234 Retail sale of hardware, paint and glass 5239 Other retail sale in specialised stores 5240 Retail sale of second-hand goods in stores 5251 Retail sale via mail order houses 5252 Retail sale via stalls and markets 5259 Other non-store retail sale

5260 Repair of personal and household goods Hotels and Restaurants

5510 Hotels; camping sites and other provision of short-stay accommodation 5520 Restaurants, bars and canteens

Transport, Storage and Communications 6010 Transport via railways 6021 Other scheduled passenger land transport 6022 Other non-scheduled passenger land transport 6023 Freight transport by road 6030 Transport via pipelines 6110 Sea and coastal water transport 6120 Inland water transport 6210 Scheduled air transport 6220 Non-scheduled air transport 6301 Cargo handling 6302 Storage and warehousing 6303 Other supporting transport activities 6304 Activities of travel agencies and tour operators; tourist assistance activities nec 6309 Activities of other transport agencies 6411 National post activities 6412 Courier activities other than national post activities 6420 Telecommunications

Financial Intermediation 6511 Central banking 6519 Other monetary intermediation 6591 Financial leasing 6592 Other credit granting 6599 Other financial intermediation nec 6601 Life insurance 6602 Pension funding 6603 Non-life insurance 6711 Administration of financial markets 6712 Security dealing activities 6719 Activities auxiliary to financial intermediation nec 6720 Activities auxiliary to insurance and pension funding

Real Estate, Renting and Business Activities 7010 Real estate activities with own or leased property 7020 Real estate activities on a fee or contract basis 7111 Renting of land transport equipment 7112 Renting of water transport equipment 7113 Renting of air transport equipment 7121 Renting of agricultural machinery and equipment 7122 Renting of construction and civil engineering machinery and equipment 7123 Renting of office machinery and equipment (including computers) 7129 Renting of other machinery and equipment nec 7130 Renting of personal and household goods nec 7210 Hardware consultancy 7220 Software consultancy and supply 7230 Data Processing 7240 Data base activities 7250 Maintenance and repair of office, accounting and computing machinery 7290 Other computer related activities 7310 Research and experimental development on natural sciences and engineering (NSE) 7320 Research and experimental development on social sciences and humanities (SSH) 7411 Legal activities 7412 Accounting, book-keeping and auditing activities; tax consultancy 7413 Market research and public opinion polling 7414 Business and management consultancy activities 7421 Architectural and engineering activities and related technical consultancy 7422 Technical testing and analysis 7430 Advertising 7491 Labour recruitment and provision of personnel 7492 Investigation and security activities 7493 Building-cleaning activities 7494 Photographic activities 7495 Packaging activities 7499 Other business activities nec

Public Administration and Defence; Compulsory Social Security 7511 General (overall) public service activities

7512 Regulation of the activities of agencies that provide health care, education, cultural services and other social services, excluding social security

7513 Regulation of and contribution to more efficient operation of business 7514 Ancillary service activities for the Government as a whole 7521 Foreign affairs 7522 Defence activities 7523 Public order and safety activities 7530 Compulsory social security activities

Education 8010 Primary education 8021 General secondary education 8022 Technical and vocational secondary education 8030 Higher education 8090 Adult and other education

Health and Social Work 8511 Hospital activities 8512 Medical and dental practice activities 8519 Other human health activities 8520 Veterinary activities 8531 Social work with accommodation 8532 Social work without accommodation

Other Community, Social and Personal Service Activities 9000 Sewage and refuse disposal, sanitation and similar activities 9111 Activitities of business and employers organisations

9112 Activities of professional organisations 9120 Activities of trade unions 9191 Activities of religious organisations 9192 Activities of political organisations 9199 Activities of other membership organisations nec 9211 Motion picture and video production and distribution 9212 Motion picture projection 9213 Radio and television activities 9214 Dramatic arts, music and other arts activities 9219 Other entertainment activities nec 9220 News agency activities 9231 Library and archives activities 9232 Museums activities and preservation of historical sites and buildings 9233 Botanical and zoological gardens and nature reserves activities 9241 Sporting activities 9249 Other recreational activities 9301 Washing, and (dry-) cleaning of textile and fur products 9302 Hairdressing and other beauty treatment 9303 Funeral and related activities 9309 Other service activities nec

Private households with employed persons 9500 Private households with employed persons

Extra-territorial organisations and bodies 9900 Extra-territorial organisations and bodies

REGISTRATION HANDBOOK TAXPAYER IDENTIFICATION NUMBER …pdf.usaid.gov/pdf_docs/PNADQ055.pdf ·...

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