Decree Establishing the Tax Identification Number (NIF) and Tax Identification Card

Signed by provisional President Boniface Alexandre, the decree requires a tax registration number, the Numéro d'Immatriculation Fiscale (NIF), issued and validated by the Direction Générale des Impôts. Legal persons operating in Haiti are bound by the same obligation as natural persons. Diplomatic and consular missions, cooperation agencies and international organizations are exempt from payment but not from the registration formality itself. The card may be applied for at any time and is issued against payment of the tax the decree sets. Taxpayer registration is the foundation of a tax base, so this is the instrument behind any discussion of how wide Haiti's tax net formally reaches. It updates a lineage running back to the decree of September 28, 1987 on the carte d'identité fiscale, as amended in 1993 and 1996.