• The tax administration assigns a Tax identification number to the company, which together with the ID number, represents a necessary feature for the identification of the company in various tax obligations and for the possibility of participating in payment transactions.
  • The procedure for assigning and withdrawing a TIN is determined by the Law on Tax Procedure and Tax Administration (LTPTA).
  • The company retains the once-assigned TIN until the termination of the taxpayer’s status.
  • The Tax Administration will issue a decision on the temporary withdrawal of the TIN if in the control procedure, i.e. in the verification procedure based on data from the official records, is determined that there were obstacles prescribed by the LTPTA at the time of TIN assignment.
  • During the procedure of tax control of the company, i.e. the procedure for temporary withdrawing a TIN the Serbian Business Registers Agency – The Register of Companies can’t delete the company, register mergers and acquisitiors, change data related to the founder/member of the company, name, headquarters, role and form of organizing the company.
  • One of the obstacles for assigning a TIN, i.e. the reason for its withdrawl, is the situation when the member of a company with a share of more than 5% is at the same time member of another company with a share of more than 5%, whose TIN has already been withdrawn.
  • The most common reason for withdrawal of the TIN is when a company doesn’t submit documentation and provide information required by the Tax Administration, within five days from the day of receipt of the request for the submission of documentation and information, after which the Tax Administration issues a decision on the temporary withdrawal of the TIN.
  • The company submits a request for returning of the TIN to the competent Tax Administration.
  • Depending on the reason for which the decision on the withdrawal of the TIN was made, it is necessary for the company to submit the requested documentation and information, i.e. the proof of the elimination of the obstacles that existed at the time of TIN assignment, in order for approving the request for the returning of the TIN.
  • The Central Tax Administration issues a decision on the temporary withdrawal of the TIN, as well as on the request for its return.

Therefore, in order for the Central Tax Administration to issue a decision on the return of the TIN, it is necessary for the company, depending on the reason for the TIN withdrawal, to submit the above-mentioned documentation, while fulfilling the condition that a member of the company with a share of more than 5% is not at the same time a member of another company whose TIN has already been withdrawn, with a share of more than 5%.

This text doesn’t represent the legal advice, but the opinion of the author.