How to get a TRN

The Taxpayer Registration Number, the TRN, is the closest thing Jamaica has to a universal ID number. Tax Administration Jamaica (TAJ) describes it as a unique nine-digit identification number assigned to each individual taxpayer, business, organisation or partnership by an automated system. You cannot open a bank account, buy a car, register land, enrol in many schools or import a container without one. The good news is that it is free and you can get it from abroad. This guide covers individuals; businesses get a separate business TRN when they register.

Who needs a TRN

TAJ's page says the law requires every person carrying out transactions with a tax department to be registered and obtain a number. It adds that the TRN is needed to transact business with other institutions such as banks, schools and examination boards. In practice you will be asked for it by almost every agency on JaRanks: the Trade Board for a vehicle permit, the Jamaica Customs Agency at a Returning Resident interview, the National Land Agency for a title search, the NHT for contributions, and any bank. Children can have one; parents often apply for them for school registration.

Applying in Jamaica

Go to any tax office or the Taxpayer Registration Centre and complete Form 1, the Application for Taxpayer Registration Number (Individuals). TAJ lists the identification it will accept for local individuals: a National ID or voter's ID, work ID, school ID, a professionally produced certified passport-size photograph, or any other photographic ID, used together with your birth certificate, and a marriage certificate or deed poll if your name has changed. You state on the form where you want to collect your card.

Applying from overseas

This is the part most diaspora applicants do not know is possible. TAJ's own procedure is:

1. Create a login on the TAJ website.
2. Select the Apply for TRN link and complete the web application.
3. Print and sign the completed application that the system generates after submission.
4. Mail it, with a notarised copy of your passport or driver's licence, to the Taxpayer Registration Centre, Tax Administration Jamaica, 116 East Street, Kingston.

The notarised copy must show your full last and first name, date of birth, photograph and signature. TAJ says TRN cards for applicants who submitted by mail from overseas are mailed to the address stated on the application. TAJ also publishes an older leaflet, TRN Made Easy for overseas individuals, dated June 2013; the online procedure above supersedes it but the document requirements are the same.

If you are travelling to Jamaica soon, you can also simply apply in person during the visit; walk-in processing avoids waiting on international post.

What it costs and how long it takes

Nothing. TAJ's FAQ asks, Do I need to pay a fee when applying for a TRN? and answers, No, there is no fee involved in obtaining a TRN. Anyone charging you for a TRN is charging for their time, not the number.

TAJ does not publish a processing time. Ask at the tax office when you apply. Overseas applicants should allow for two legs of international post plus processing.

After you have it

• Keep the number, not just the card. Agencies need the number; the card is rarely inspected.
• Use the same name on every document. A mismatch between your TRN name and your passport name will hold up land, vehicle and bank transactions. If you changed your name, bring the marriage certificate or deed poll when you apply so the record is right from day one.
• A TRN is not a tax return. Having one does not by itself create a filing obligation if you have no Jamaican income; it is an identifier.

What JaRanks cannot do

JaRanks cannot apply for a TRN on your behalf, check the status of an application, or give tax advice. The steps above are taken from TAJ's own pages on the review date. If a page says something different when you read it, TAJ's page wins.