Tax advisor identification number (TAIN)

Definition

A tax advisor identification number (TAIN) is a unique identifier assigned to tax professionals, such as accountants, tax consultants, and advisors, by the Revenue Commissioners. 

What is a tax advisor identification number?

A tax advisor identification number plays a key role in the management and regulation of tax advisory services in Ireland, supporting effective tax administration and ensuring compliance with tax laws and standards. It is essential for professionals who provide tax advisory services and manage tax-related affairs on behalf of their clients.

The primary function of the TAIN is to identify tax advisors within the Revenue system. It makes sure that all tax advice and services provided are accurately recorded and that the professionals comply with regulatory standards. Tax advisors use their TAIN when submitting tax returns, managing tax compliance issues, and handling correspondence with the Revenue Commissioners on behalf of their clients.

To get a TAIN, tax advisors must apply to the Revenue Commissioners, demonstrating their qualifications, professional credentials, and compliance with relevant regulatory requirements. The TAIN facilitates the efficient processing of tax-related transactions and communications, helping to maintain a clear and organised system for managing tax obligations.

The use of a TAIN also helps in verifying the legitimacy and professional standing of tax advisors, making sure that they are authorised and qualified to provide tax services. It increases the credibility of the tax advisory profession and contributes to the integrity of the tax system by making sure that only accredited professionals handle tax matters.

Example of a tax advisor identification number

A tax advisor in Dublin, Jane, has been assigned the tax advisor identification number TAIN12345 by the Revenue Commissioners. When she prepares tax returns and manages tax compliance for her client, a local construction company, she uses this TAIN on all official documents and communications with the Revenue. This ensures that her professional services are properly identified and that her interactions with the tax authorities are correctly processed and recorded.