GR_TRN (GR - Tax Registration Number)
DataModel:CDQ/Business Partner/Identifier/GR TRN
| Property | Value |
|---|---|
| A technical identifier, unique in a certain context. Technical key | GR_TRN
|
| The country a linked concept is active or generally relevant for. Country scope | GR (Greece) |
| Language-specific name. Monolingual name | Tax Registration Number (el), Tax Registration Number (en) |
| Language-specific short name. Monolingual short name | GR - Tax Registration Number (en) |
| Informal and comprehensive human-readable definition of a concept. Description | According to art. 11 of the Greek Tax Procedure Code (L. 4174/2013), the Tax Administration assigns a unique taxpayer identification number to every taxpayer. The Tax Administration assigns a Taxpayer Identification Number to a person who is not a taxpayer, if this is required by other law provisions. In particular, the Tax Administration assigns a Taxpayer Identification Number upon request by any natural or legal person or legal entity, for the purpose of conducting financial transactions with General Government bodies or domestic financial institutions or payment institutions.
The Tax Administration may suspend the use of a TIN or may de-activate the TIN if there is objective information indicating that the taxpayer has ceased his economic activity or that he commits tax evasion or that he has filed a false or inaccurate declaration in order to be granted the TIN. In any case the taxpayer has the right to prove that the circumstances of the previous sentence do not apply. |
| Category of business identifiers. Identifier category | Identification Number |
Formal definition
No format rules.
Data quality rules
No data quality rules defined.