August 9, 2024

Regulations of TIN assignment to legal entities

The RCM of 02.04.2022 No. 150 “On approval of administrative regulations for the provision of certain public services in the field of registration of taxpayers” was amended and supplemented by the Resolution of the Cabinet of Ministers of 05.08.2024 No. 480.

This document approved the regulations for the appropriation of TIN for legal entities.

Now, the individuals who are taxpayers must register under the PINFL system from 1 July 2021, accordingly, the state no longer provides services to obtain TIN independently.

The Tax Committee issues TINs to legal entities after registration with the justice authorities of NGOs, state registration by the Central Bank of banks, credit bureaus, and representative offices of foreign banks, accreditation by the Ministry of Foreign Affairs of diplomatic institutions and representative offices of international organizations; accreditation by the Ministry of Investment, Industry, and Trade of representative offices of foreign trade organizations.

Verification of requests for registration authority is carried out within no more than one working day by the Tax Committee in real-time.

Submission by a taxpayer of an inaccurate or invalid TIN is a violation of the procedure for application of the identification number.