Select 
   distinct INN
From
   TABLE as A
Where
   Exists (Select * From TABLE as B Where B.INN=A.INN and B.CODE='0031')
      and
         Exists (Select * From TABLE as C Where C.INN=A.INN and C.CODE='0091')

SELECT 
   distinct INN
FROM TABLE as A
   LEFT JOIN TABLE as B ON B.INN = A.INN and B.CODE='0031'
   LEFT JOIN TABLE as C ON C.INN = A.INN and C.CODE='0091'
Where
   B.CODE='0031' and C.CODE='0091'