Any requester can reactivate an inactive d-number. The tax office reactivates inactive d-number on application for tax cards and ID checks. If you have an inactive d-number, you can reactivate this by meeting at one of the Tax Agency's 42 ID offices and undergoing ID verification. Requirement for presentation of identification document is the same as for tax card application. If you have an inactive d-number and need tax cards, you must meet personally at one of the tax offices 42 ID offices to submit your tax card application and undergo ID verification.