In compliance with the Law on Tax Administration 2019, 'Each individual is issued 01 unique TIN to use throughout their whole life.' Generally, deactivating the later-issued TIN is often recommended, considering that the TIN is intricately tied to the tax rights and obligations of individuals in the past, present, and future. Therefore, before requesting deactivation, individuals must directly verify the relevant information with the Tax Authority and transfer all tax obligations to a single TIN. Once this procedure is completed, individuals can proceed with their personal income tax finalization dossier.

In Ms. T's case, after careful document verification:

- Tax code *******736, issued by the District X Tax Department on May 14, 2015, is associated with non-agricultural land tax obligations. Currently, there is no tax debt.

- Tax code *******821, issued by the District Y Tax Department on August 2, 2019, is associated with tax refund applications from 2019 to the present.

Recognizing the potential impact on Ms. T's rights, especially considering her history of tax refund requests since 2019, if deactivating the later-issued TIN, TPM worked directly with the relevant Tax Authorities and requested the deactivation of the first TIN (TIN *******736) and the transfer of all associated tax obligations to the later-issued TIN (TIN *******821). The request has been successfully processed and approved by the Tax Authority.