Answer Library

After a registration is approved, can a GIIN be cancelled or removed if the registration is edited

Welcome to the Answer Library from Ask Blue J, tax technology that delivers fast, verifiable answers to your tax questions using an extensive database of curated tax content and industry-leading generative AI technology. Click here to explore all questions and answers to your pressing tax questions.

The information provided does not, and is not intended to, constitute legal advice. Generative AI systems can make mistakes. Verify all important information. This answer was last updated on May 22, 2024.
Please read our Terms of Use and Privacy Policy.
We used Ask Blue J to write a response:
Question:

After a registration is approved, can a GIIN be cancelled or removed if the registration is edited

Answer:

After a registration is approved, a GIIN can be affected if the registration is edited, but it cannot be outright cancelled or removed solely due to an edit. Specifically, if the country of tax residence in question 3 of the registration is changed, this will affect the last three characters of the GIIN. These changes will not occur immediately but will take effect when the registration is reprocessed. Therefore, while the GIIN itself is not cancelled or removed, it can be modified based on certain edits to the registration.

Sources:
Rev. Proc. 2014-39
Publication 5118 (07/2021)
Notice 2013-43

Want more information on this topic? Speak to one of our experts.
Click here to explore all questions and answers to your pressing tax questions.

Discover More

Related Questions

Interested in seeing Blue J in Action? Just Ask

Get a demo