Republic of Somaliland
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Ministry of Finance
Tax Services

Taxpayer Registration

Complete guide to taxpayer registration and TIN issuance in Somaliland

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Registration Forms

Taxpayer Data Change or De-Registration Form

Use this form to update your taxpayer information or to de-register

Individual Registration Form

Registration form for individual taxpayers and sole proprietors

Non-Individual Registration Form

Registration form for companies, partnerships, and organizations

Taxpayer Registration in Somaliland

Paying taxes is the legal duty in Somaliland as in any civilised society. The money paid in taxes goes directly to services the government provides, such as security, health and education. To help Somaliland move forward, the Ministry of Finance is implementing a new Revenue Act, which became law on 16 July 2016.

One key change is creating a taxpayer accounting system. This will help make the tax system fairer, by ensuring every taxpayer pays the right taxes according to law. It requires the Ministry's Inland Revenue Department (IRD) to compile and maintain a tax registry of all the businesses and individuals required by law to register.

The Mission of the IRD

The mission of the IRD is to collect tax and non-tax revenues by:

  • Collecting revenues that contribute to the prosperity of Somaliland.
  • Applying the Somaliland tax laws fairly and efficiently to all taxpayers; and
  • Assisting taxpayers to meet their tax obligations.

If you have a business, or are an employer with tax withholding responsibilities such as an NGO, project or government institution, you will be required to register and obtain a Taxpayer Identification Number (TIN).

Frequently Asked Questions

Guide To Completing Taxpayer Registration Form

In compliance with the provisions of sections 35, 158 and 169 of the Revenue Act 72/2016 of 16/07/2016 and the relevant provisions of the Ministerial Decree determining the modalities of application of Revenue Act stated above, all businesses including employers are required to register and obtain a Taxpayer Identification Number.

Important Information:

  • All persons liable to pay tax are required to register with the Inland Revenue Department (IRD)
  • You are required to register before commencing any kind of business
  • The Tax Identification Number Certificate is cost free
  • Without accurate information, the registration process will be delayed

Form Structure

The registration form has the following four main Sections:

SECTION A - Taxpayer's Identification

  • A1 - General Details: Details common to both Individuals and Non-Individuals.
  • A2 - Physical Person Details: Give the details of the person being registered: names, gender, etc.
  • A3 - Non-Individual Details: Details of your registered business name, nature of the entity, etc.
  • A4 - Name of shareholders: Write down at least four details of your shareholders.

SECTION B - Activity Related Fields

  • B1 - Business related details: sector of activity, bank account, accounting regime, source of income
  • B2 - Registered Office Address: where all the correspondence from IRD will be sent
  • B3 - Business Activities: Based on the business classification provided by IRD
  • B4 - Bank accounts: Details of the different bank accounts of the business
  • B5 - Enterprise Branches: List your business branches within or outside Somaliland
  • B6 - Related Persons: Other independent entities related to the person being registered
  • B7 - Tax types to pay: Types of taxes subject to pay based on business activities

SECTION C - Certification

Sign the declaration: "I declare that the particulars supplied in this application are true and correct". An authorised person must sign.

SECTION D - Tax Administration

This section is completed by IRD officials.

Types of Taxes to Register For:

  • EIT
    Employment income tax: Income derived from employment
  • CIT
    Corporate income tax: For incorporated companies
  • IIT
    Individual income tax: For sole traders or proprietorships
  • RIT
    Rental income tax: Rental income from immovable property
  • WHT
    Withholding tax: Dividends or payments to non-residents
  • GST
    Goods and service tax: Manufacturers or specified service providers (≥ 5M SLS)
  • EXT
    Excise tax: Importers or manufacturers of specified luxury goods

Need Help with Registration?

Contact the Taxpayer Registration Unit for assistance

Phone
518123 / 0633240001
Email
reg.office10@gmail.com