Some of the basic reasons why Tax Authorities revoked the TIN from individuals and legal entities is because of the failure to submit tax returns or non-payment of taxes, but the revocation of the TIN is not a definitive action. Namely, the taxpayer can ‘reactivate’ the TIN, if he meets certain legal conditions.

The process of reactivating the TIN is initiated by submitting a request to the competent Tax Administration (it can be submitted electronically or in writing form).

Conditions for ‘reactivating’ TIN

Some documentation must be attached to the request as proof that the conditions for ‘reactivation’ of the TIN have been met. According to the Law on Tax Procedure and Tax Administration, the necessary conditions that need to be met, so taxpayer can ‘reactivate’ the TIN:

  • Submission of all tax returns and settlement of tax obligations: Legal entities and individuals whose TIN has been detracted must submit all tax returns and settle all tax obligations for the period for which the TIN was detracted
  • Initiating the dispute resolution procedure: If there is a dispute between the taxpayer and the Tax Administration, the legal entity or individual must initiate the dispute resolution procedure. It can be an appeal against the decision of the Tax Administration or the initiation of an administrative dispute.
  • Execution of a judgment or a decision on the rejection of an appeal: If a judgment or a decision on the rejection of an appeal was made during the dispute resolution procedure, the legal entity or individual requesting the return of the TIN must submit those decisions with the request.

After submitting the request and all necessary documentation, the Tax Administration will review the request and decide on the request. If all conditions are met, the TIN will be reactivated within 15 days from the date of the decision. If it is determined that all conditions are not met, the request will be rejected.

If a legal entity or individual does not submit a request for  ‘reactivation’ of the TIN within one year from the date of revocation it is considered that the legal entity or individual gave up on the ‘TIN’ reactivation request.