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Outline of Taxpayer Identification Number System in Several Countries

 

Class of number

Applicable duty

Number

Population
(as of 1998)

Basic law

The year of
enforcement

U.S.A.

Social security number
(Employer number)
(9 figures, respectively)

Taxation, Social insurance,
Pension, Military service, etc.

about 381 million
(accumulation)
(as of 1997)

270,560 thousand

Social security law
Internal revenue law

1962

Canada

Social insurance number
(9 figures)

Taxation, Unemployment
insurance, Pension, etc.

about 31,530 thousand
(accumulation)
(as of 1997)

33,300 thousand

Unemployment law

1967

Denmark

Unified code
(10 figures)

Taxation, Pension, Inhabitant
management, Statistics,
Education, etc.

All national

5,300 thousand

Law on individual
registration

1968

Sweden

Unified code
(10 figures)

Taxation, Social insurance,
inhabitant management,
Statistics, Education, etc.

All national

8,850 thousand

Imperial decree, Government
decree on population
registration system

1968

Norway

Unified code
(11 figures)

Taxation, Social insurance,
Statistics, Education,
Election, etc.

All national

4,430 thousand

Law on population
registration system

1970

Italy

Unified code
(Combination of letter

and figure)

Taxation, Permission and
Approval, etc.

about 50 million
(as of 1997)

58,520 thousand

President ordinance on
taxpayer registration and
taxpayer identification number

1977

Australia

Unified code
(9 figures)

Taxation, Income security,
etc.

about 12.5 million
(as of 1996)

18,750 thousand

Tax reform law in 1988

1989


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