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G.C.T Registration

All persons or businesses that are engaged in taxable activities are required to apply for registration under the GCT Act.  To register for GCT, every business or person must have a TRN for the sole proprietor and all directors, and must state gross value of sales ($) per month and per year. Applications may be made at any Inland Revenue Department islandwide.  For further information on GCT check their website at:

Requirements for obtaining a Tax Compliance Certificate (TCC)
1. Visit Inland Revenue Department’s Compliance Section for interview 
2. Completed TCC application form which is available online
3. Original receipts (and copies) since January of the current year for payment of the following:
a. P.A.Y.E (Income Tax, Education Tax)
b. Company/Individual Income Tax
c. Education Tax (Self-employed individuals)
d. General Consumption Tax (SCT)
e. H.E.A.R.T. Contributions (also Remittance Advices stamped and by Collector of Taxes. Especially important if trainees are employed.)
f. National Housing Trust (NHT) contributions
g. National Insurance Scheme (NIS) contributions
4. Clearance letters from NHT, HEART and NIS Offices and from the Inland Revenue Department for individual Income Tax, Company Income Tax, Education Tax, GCT and SCT.
5. Certified copies of all arrangements to pay
6. Taxpayer Registration Number (TRN
For further information visit the Inland Revenue website at

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