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National Registration Number (NRN)
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The Electoral Office issues to every citizen of Barbados a National Registration Number (NRN). This is a unique number and each citizen should have only one number assigned exclusively to him. Non-residents, with a working permit in Barbados, should get a special temporary Tax Identification Number that is issued by the Inland Revenue Department. Non-nationals residents working in Barbados will use their National Registration Number as soon as they get one.
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The Importance of NRN to Individuals and the IRD
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The NRN is very important to individuals with respect to their interface with the Inland Revenue Department (IRD). The IRD uses the NRN to exclusively identify each individual taxpayer in Barbados. The Department uses the NRN as its Taxpayer Identification Number (TIN). Again, since the NRN is assigned exclusively to each Barbadian national and employed non-resident, it follows that a Taxpayer Identification Number (TIN) will also be uniquely assigned to each taxpayer.
How Does the IRD uses the TIN/NRN?
The IRD has several uses for TIN/NRN. With respect to individuals, the IRD validates employment, miscellaneous and pension income, various other income sources, taxes withheld, allowances and deduction information informed on individual Income Tax Returns filed by taxpayers.
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It is the best interest of the taxpayers to provide their correct NRN to the IRD
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The IRD cross-references, via TIN/NRN, the information provided on the individual income tax return with the information provided by the third parties (whether filed electronically or on paper) to ensure consistency. It follows that if the TIN/NRN provided by the third parties is invalid (not a valid TIN/NRN) or inaccurate (TIN/NRN belongs to another Barbadian or non-resident employee) then the automatic cross reference validation process will be jeopardized. If the automated cross-reference cannot be completed then a manual validation process will be required and the processing of the individual income tax return and refund (if applicable) delayed. Consequently it is important for individuals to ensure that their employers and their third party information providers have their valid NRN.
TIN/NRN, Employees, Employers and the IRD
All employees are required to provide their employers with their NRN when they begin employment. Employers, in turn, are expected to maintain the employee’s NRN on their payroll records. When employers file their annual records of employee earnings and deductions with the IRD, they must identify each employee via their NRN which is equivalent to the Taxpayer Identification Number (TIN).
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