• Choosing the Right Package

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Choosing the Right Package

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There are a total of six PACKAGES to choose from. You may need to fill out multiple PACKAGES.

Use the illustration below to help you decide which PACKAGE(s) need to be completed:

A. Completing the PACKAGES & Required Attachments

Important Tips

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When completing your PACKAGES, remember to answer EVERY question and fill in EVERY blank, even if the response is “None” or “Not Applicable” or “N/A”. Blank fields will be considered incompletions.

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Make sure that each PACKAGE is duly signed by the TIN holder or by the authorized representative, acknowledging that submitting false information is punishable by law.

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Make sure to include all required attachments.

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Your PACKAGE will be rejected if any of the above requirements are not met

PACKAGE A

Complete PACKAGE A if you have a Unipessoal, LDA. To re-register your Unipessoal LDA, you must have articles of Incorporation from Timor-Leste (ESTATUTO) verifying that you are properly registered. Also, the completed PACKAGE A must have the TIN of the Unipessoal clearly indicated.

Note: All required attachments and supporting documents are listed in Section 6 of PACKAGE A

In addition to PACKAGE A, include a PACKAGE C for the owner if they are a citizen or a PACKAGE F if they are a non-citizen, or if the owner is a foreign company that is not operating in Timor-Leste.

If the owner of the Unipessoal LDA being re-registered is a business operating in Timor-Leste, they must have their own TIN and it should be written on the PACKAGE where the owner’s TIN is requested.

! Important Note: If the owner of the Unipessoal LDA being re-registered is a business operating in Timor-Leste but does not already have a TIN, that business must go to SERVE immediately and properly register. Until this TIN is issued, you cannot re-register the Unipessoal LDA.

PACKAGE B

Complete PACKAGE B if you are an ENIN – Sole-Trader. You must have registered with SERVE as an ENIN – Sole-Trader after June 2013. If not, you must go to SERVE immediately and properly register.

You must already have a TIN to complete PACKAGE B.

PACKAGE C

PACKAGE C should be completed by all employees to re-register their TINs, regardless of whether they are citizens or not.

Owners of businesses will now be required to obtain a TIN. Citizen owners of businesses (shareholders) and citizen directors of NGOs, non-profit associations and government departments complete PACKAGE C.

If the employee, owner, or director already has a TIN, indicate it on the PACKAGE. If not, PACKAGES C without a TIN will be accepted, and a TIN will be issued to the individual.

PACKAGE D

Complete a PACKAGE D for all businesses (other than a Unipessoal LDA) .

Note: All required attachments and supporting documents are listed in Section 7 of PACKAGE D

In addition to PACKAGE D, include a PACKAGE C for the owner if they are a citizen or a PACKAGE F if they are a non-citizen, or if the owner is a foreign company that is not operating in Timor-Leste. Large companies and organizations that have more than 10 owners/directors/partners need only list the TINs of the 10 largest shareholders.

If an owner of the Business TIN being re-registered is a company operating in Timor-Leste, they must have their own TIN and it should be written on the PACKAGE where the owner’s TIN is requested. Also ensure that these owner-companies re-register their own TINs separately, to remain eligible for a Certidão Dividas.

! Important Note: If the owner of the business being re-registered is a company operating in Timor-Leste that does not already have a TIN, that company must go to SERVE immediately and properly register. Until this TIN is issued, you cannot re-register the PACKAGE D business.

PACKAGE E

Submit a PACKAGE E for an organization that is an NGO, a non-profit or a government organization. To be eligible for a non-profit TIN, include a copy of the Ministry of Justice certification of your non-profit status. If you do not have the certification, you must obtain it from the Ministry of Justice prior to submitting your PACKAGE E. This requirement applies to NGOs and all other non-profit organizations (including religious institutions). It does not apply to government organizations or embassies.

In addition submit a PACKAGE C for every director who is a Timor-Leste citizen and/or a PACKAGE F for every director who is NOT a citizen of Timor-Leste.

The organization must already have a TIN to complete PACKAGE E.

PACKAGE F

Submit a PACKAGE F for any non-citizen owner of a business operating in Timor-Leste. Also, complete PACKAGE F if the owner of the business is a foreign company that has no operations in Timor-Leste (if the owner is foreign company that HAS operations in Timor-Leste, complete form D instead separately for the owner).

! Important Note: If the non-citizen already has a Timor-Leste TIN starting with a “3”, indicate it on the PACKAGE where you are listed as an owner or director, and complete a PACKAGE C. You do not need to complete a PACKAGE F in this situation.

Important Notes

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Only SERVE can issue TINs to businesses that are operating in Timor-Leste

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Go immediately to SERVE if any company owner is a business operating in Timor-Leste and has no TIN. Do this before re-registering.