If you have a tax identification number or a tax number and have already filed a tax return with NTCA, paid duties or motor vehicle tax or made any payment to the NTCA, you can be sure that you, too, have a tax account with the NTCA.
NTCA keeps tax accounts for everyone who
- is carrying out a taxable activity,
- has taxable income,
- claims budgetary support, or
- is liable for the payment of customs duties or other taxes and charges.
The tax account is created at the same time as the tax identification code or tax identification number is issued, but the tax account is only opened by the first item to be entered, i.e. when the taxpayer files a tax return or makes any payment or when the NTCA imposes an obligation for the taxpayer.
The tax account will only be closed by the NTCA if such entry items can no longer arise, for example, because the taxpayer has died or the business entity has ceased to exist without legal succession.
In essence, all persons, legal entities and business entities registered with the NTCA have a tax account.