Error in TIN: In Which Cases the STS Changes the Taxpayer Registration Number
The procedure for registering individuals in the State Register of Individuals – Taxpayers (SRIT) and the forms of the respective documents are defined by the Regulation approved by the order of the Ministry of Finance of Ukraine No. 822 dated 29.09.2017.
The formation of the registration number of the taxpayer's accounting card (RNOKPP, TIN) is carried out by the State Tax Service (STS) based on data submitted by the individual in the accounting card using form No. 1DR. Verification of the accuracy of the number formation is exclusively within the competence of the STS.
The confirmation of the registration number is the taxpayer's card or a mark about the RNOKPP in the citizen's passport of Ukraine or birth certificate.
In case of errors detected, particularly in personal data (full name, date or place of birth, registration address, etc.), such inaccuracies are corrected by submitting an application using form No. 5DR. At the same time, after making changes, the taxpayer registration number does not change.
However, in cases where detected violations or inaccuracies cannot be eliminated by making changes to the register, the controlling authority has the right to change the registration number of the taxpayer's accounting card.
Such a change is made after verification or clarification of the circumstances of the error committed, detected by the controlling authority independently or as a result of considering the appeal of the individual – taxpayer.
The taxpayer is informed of the results of the appeal consideration or the detected fact in the prescribed manner.
Additionally, upon the individual's application (in any form), the STS issues a certificate of change of the registration number of the taxpayer's accounting card within five working days in the form defined by appendix 5 to Regulation No. 822.
