A practical guide to registering for a Taxpayer Identification Number (TIN) with the Papua New Guinea Internal Revenue Commission (IRC).
TIN is not the same thing as business registration. IPA registers the business/entity; IRC registers the taxpayer.
This guide uses official IRC forms and taxpayer guidance checked 5 October 2026.
Step 1
The IRC separates TIN registration into two main application types.
Use TIN2 if you are registering yourself as an individual taxpayer.
Use TIN1 for an enterprise or other non-individual taxpayer, including a business entity.
Both forms can also be used for certain registration changes, closure of a taxpayer file, or a request to reprint a TIN certificate.
If you are starting a business, do not use the individual form simply because you personally own the business. Check which taxpayer/entity type IRC requires for your structure.
Step 2
Download the current form from the PNG Internal Revenue Commission website.
For individuals, use TIN2 – Individual TIN Application. IRC also publishes a taxpayer guide explaining how to complete the TIN registration fields.
For businesses/entities, use TIN1 – Non-Individual TIN Application.
Avoid old forms copied from social media or third-party sites when an official IRC copy is available.
Step 3
Form TIN2 requires at least one acceptable form of identification and provides fields for items such as:
The form asks for identifying details including document number, issue/expiry information and issuing authority where applicable.
IRC's individual form states that non-PNG citizens must provide passport details and a photocopy of the passport for registration.
Step 4
Form TIN1 is for non-individual taxpayers.
Be ready to provide accurate enterprise information, including the registered/trading identity and relevant registration details. The form asks whether you are registering an enterprise, changing registration information, closing a taxpayer file, or requesting a reprint.
If the entity is already registered with IPA, make sure the name and registration information you give IRC match the official IPA record.
Consistency matters: mismatched entity names, dates or registration details can delay processing.
Step 5
IRC's TIN forms explicitly warn that incomplete forms will not be processed.
Before lodging:
Do a final line-by-line check before submission. A missing compulsory field can turn a simple registration into a repeat visit.
Step 6
Submit the completed TIN application and supporting documents through the current IRC lodgement channel available to you.
Because IRC service channels and office procedures can change, confirm the current lodgement method on irc.gov.pg or with your nearest IRC office before travelling.
Keep a copy of the completed form and any acknowledgement or receipt you receive.
Step 7
Once registered, keep your TIN certificate/number with your tax and business records.
The same registration forms also provide for changes to taxpayer contact or registration details and requests for a TIN certificate reprint.
For businesses, remember that obtaining a TIN does not by itself complete every tax obligation. Depending on your activities and thresholds, additional registrations or returns may apply.
Ask about the whole guide or a specific step.
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