What is a Taxpayer Identification Number

To eliminate confusion with the coincidence of the full names of individuals and the names of legal entities, a system of unique numbers was introduced to accurately identify the taxpayer. TIN, or taxpayer identification number, is a sequence of numbers, a special code that is assigned in accordance with clause 7 of Art. 84 of the Tax Code of the Russian Federation, to every taxpayer on the territory of the Russian Federation. You can learn in detail about the procedure for assigning, applying and changing the TIN from the Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/ [email protected] The structure of this code is also described there.

Before January 1, 2020, the TIN was issued on a secure form; after this date, it is printed on plain A4 paper. (Order of the Federal Tax Service dated September 12, 2020 No. ММВ-7-14/ [email protected] )

Types and structure

TIN can be of two types. This is the TIN of a legal entity or individual. In parallel with this, they are divided into TIN for Russian organizations and individuals, and TIN for foreign organizations and individuals.

What does this code actually consist of? This is not an arbitrary set of numbers; it is assigned based on a special algorithm developed by JSC GNIVTs.

• INN of the organization - ten-digit digital code: NNNNXXXXXC
• INN of an individual - twelve-digit digital code: NNNNXXXXXXCC

Explanation of values:

Samples of certificates

It is a mistake, especially with employers, that the word “TIN” is used to refer to a certificate on a government-issued form on which this number is printed. They also like to call it “TIN certificate”. It is not right. That's right - a certificate of registration with the tax authority.

If the TIN is assigned to an individual, the certificate will look like this:

And this is what a foreign citizen’s certificate looks like:

Certificate of commercial legal entity, in the form of LLC:

Non-profit organization certificate:

From January 1, 2017, printing of the certificate of registration with the tax authority is no longer carried out on secure forms. The certificate is issued on a regular A4 sheet:

The certificates are shown from different years, the form and the arrangement of the elements changed, but there were no strong differences. Since 2002, form 1-1-Accounting has been used for legal entities, and 1-2-Accounting for individuals. For details, see Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6/ [email protected]

FAQ

A change of residence, marriage with a change of surname raise questions about changing the TIN.

Do I need to change my TIN when changing my last name or registration?

An individual receives a TIN once (Tax Code of the Russian Federation, Art. 84) and for the rest of his life. No conditions or circumstances can change it. Therefore, if you change your place of residence or surname, it does not change.

Also, nowhere in the legislative and regulatory documents is it stated that the owner of the TIN is obliged to inform the tax authorities about changes in personal data. There is also nothing about this in the Order of the Federal Tax Service on assigning a taxpayer identification number. From this we can conclude that replacement of the certificate is not necessary. But this is not a completely accurate conclusion.

When changing your last name, without moving to another region, you really don’t need to change the document form.

A change of residence will require mandatory registration with the local tax authorities. During this procedure, the TIN assignment document will be replaced without fail, free of charge.

Do foreigners need a TIN?

Several million people from Belarus, Ukraine, and Central Asian countries work in Russia. Being citizens of their countries, they receive wages in the Russian Federation. Do they need a TIN? Yes, it is necessary.

In the Tax Code of Russia, Art. 83 states that any person who has Russian citizenship, citizenship of a foreign state, or no citizenship at all, is required to register with the Federal Tax Service and receive a TIN in the event of:

• obtaining a temporary residence permit;
• legal work activity, including work for hire or own business;
• purchasing real estate in your name in Russia;
• purchasing a car in your name without deregistration in the Russian Federation;
• carrying out taxable transactions.

Important: if an immigrant does not have a temporary residence permit, does not work, or has no income in Russia, then there is no need to obtain a TIN.

A citizen of a foreign country can obtain a TIN in two ways:

• on one's own;
• through the employer.

Obtaining a personalized taxpayer number on your own is no different from the procedure for Russian citizens. The only difference is the requirement to provide additional copies of migration documents.

When officially hiring, the employer is required to provide the migration services with a notice of employment and a copy of the employment contract. In this case, the Federal Migration Service of the Russian Federation itself sends the documents necessary for assigning a TIN to the tax authorities.

Is it possible to get a TIN in another city?

Until 2012, obtaining a TIN was possible only at the place of permanent registration. This rule was introduced to avoid the issuance of duplicate documents. With the introduction of a unified register of taxpayers, the need for such control has disappeared.

With the entry into force of the new rules for assigning a TIN, you can obtain a taxpayer code not at the place of permanent registration, but at the address of actual residence (temporary registration), as well as at the address of the location of real estate (house, cottage, garage).

Without registration, you can receive a code when purchasing a car during the paperwork process.

At what age do you get a TIN?

At what age, in accordance with the Tax Code of the Russian Federation, do Russian citizens receive a TIN? The Tax Code does not specify the specific age at which a number is assigned. There is a general provision that states that taxpayers are different persons.

It all depends on the situation: whether an individual pays tax or not. Therefore, the answer is clear - assignment of a TIN is possible from birth, since according to tax legislation, a baby also has a relationship with the Federal Tax Service if real estate is registered in his name.

One clarification is needed here. Any owner of real estate, shares, bank savings account, etc. obliged to pay taxes, regardless of age. Children, due to their incapacity, cannot do this on their own. All operations are performed for them by their parents (guardians, adoptive parents). They pay taxes not to their own taxpayer number, but to the child’s TIN.

How to find out your TIN

For these purposes, the Federal Tax Service provides a free electronic service (https://service.nalog.ru/inn.do).

After sending the request, information about the requested number will immediately appear on the screen.

https://youtu.be/rnI1QzjG_rI

https://youtu.be/G7BneSpLuoI

TIN (individual taxpayer number) is a code containing information about its owner. Every citizen or subject of the Russian Federation is required to have a TIN. TIN is issued to individuals, individual entrepreneurs, organizations, banks, and funds. An individual number allows you to regulate the procedure for accounting for taxes and fees.

A taxpayer number is issued at birth and remains constant throughout life. It cannot be changed upon receipt of a passport, change of place of residence or surname. After the death of a person, the TIN is considered invalid and is sent to the archives. The same applies to organizations - the TIN is assigned upon registration of the enterprise and is unchanged.

TIN of an individual/individual entrepreneur

As already described above, the TIN of an individual (it does not matter whether he is an individual entrepreneur or not) consists of 12 characters. A document with a TIN number is issued either upon a personal application from a citizen (for example, applying for a job for the first time) or upon obtaining the status of an individual entrepreneur.

According to paragraph 2 of Art. 84 of the Tax Code of the Russian Federation, the tax authority (territorial inspection) is obliged to register the applying citizen (or foreign citizen) within 5 days from the date of receipt of his application. At the same time, a certificate is issued in form 1-2-Accounting.

At what age can you get a TIN?

A taxpayer number is assigned to any citizen of the Russian Federation from the moment he (more precisely, his legal representative) receives a birth certificate. From this moment on, there is an entry in the Unified State Register of Real Estate, and a number (which is in the format XXXXXXX) has already been assigned to it. Accordingly, you can obtain a “TIN certificate” from the moment you receive your birth certificate. Why might this be necessary? If taxable property is registered in the name of a child, if he starts working under an employment contract, in general, he becomes a taxpayer.

But the TIN in full (and it will contain the number in the Unified State Register) is assigned to a citizen in the following cases:

• at the place of residence;
• at the place of residence (in the absence of a place of residence of an individual on the territory of the Russian Federation);
• at the location of the real estate or vehicle (if the individual does not have a place of residence (place of stay) on the territory of the Russian Federation).

Registration of an individual with the tax authority is carried out on the basis of clause 7 of Art. 83 Tax Code of the Russian Federation. The above-mentioned Order of the Federal Tax Service states that the TIN assigned to an individual. person, again to another individual. cannot be assigned to a person. About physical We did not encounter individuals, but there were cases of “duplicating” the TIN with organizations, and this sometimes served as an accidental deletion of a really operating organization from the Unified State Register of Legal Entities as inactive.

If an individual is not an individual entrepreneur, he has the right not to indicate the TIN on applications, declarations, and other documents submitted to the Federal Tax Service. However, when registering as an individual entrepreneur or as a founder of a legal entity. persons, TIN, if a certificate has been received, must be indicated. If a citizen wishes, the TIN can be indicated in the passport.

Why does a citizen need a TIN?

When it becomes clear what a TIN is and what it looks like, the question may arise - why do citizens need a TIN?

A personal identification number allows government agencies to monitor the activities of a citizen when carrying out various relations in the economic sphere. The certificate of receipt of the TIN is secondary to the identification number itself. However, it must be remembered that it is the document - that is, the certificate - that is requested by officials in the course of their activities - for example, notaries, lawyers.

In addition, a TIN is needed to carry out various types of commercial transactions. Often, organizations are asked to present a TIN certificate when hiring a person as an employee to facilitate the payment of taxes.

How to get a TIN using a special service via the Internet

TIN of a legal entity

An organization's TIN consists of 10 characters (Arabic numerals), and it also cannot be re-assigned to another organization (although there have been cases).

Assigned in the following cases:

Since the TIN is assigned once and “for life,” another code, KPP, has been introduced for legal entities. Or “reason code for tax registration.”

For tax purposes, INN is a universal ID by which you can find an organization (or individual). It is indicated in “letters of happiness”, it is asked when contacting by phone, with its help you can even view an extract from the Unified State Register of Legal Entities on the Federal Tax Service website.

However, due to the possible “duplication” of these numbers, it is better to use the OGRN, it has more numbers, and therefore the likelihood of “duplication” is less.

Where to apply for a TIN

Where can I get a TIN? The answers are given below.

Where to get a TIN for an individual

Only one organization in the country has the right to assign a TIN - the Federal Tax Service of Russia. To do this, the applicant must submit an application and a copy of his passport to the local tax authorities. You can do this:

• in person, when visiting the local tax office;
• by mail;
• through a representative (in practice, representatives are often employers, parents of minors and guardians);
• on the tax service website https://www.nalog.ru/ (here you will still have to visit the local tax office to pick up the TIN certificate).

Where to get a TIN for enterprises and organizations

Legal entities, regardless of their form of ownership (including individual entrepreneurs) and types of taxes paid, must register with the tax office at the address of registration of the enterprise. The application is submitted and signed by the head of the organization or an authorized person, with the provision of documents certified by a notary or manager confirming the right to sign. A “Certificate of Registration” is attached to the application.

Changes in the Charter, registration address or tax service do not change the TIN. Only when the enterprise is closed, the taxpayer number is not liquidated, but transferred to the archive. This procedure is necessary in order not to accidentally duplicate the TIN for another legal entity.

For children

You can often hear questions: why do you need a TIN for a child, and are children assigned tax payer identification numbers? At what age are they assigned?

The Tax Code adopted in Russia quite often requires minors to provide an individual taxpayer number (according to Russian legislation, it is assigned from the moment of birth). You may need it:

• For submission to educational authorities (upon request);
• When registering an inheritance;
• During the registration of an apartment (house) built using “Maternity capital”;
• When calculating tax deductions from raised amounts, public or private, for expensive treatment or resort and sanatorium rehabilitation;
• When getting a job or starting your own business. A good example is the blogs of 10-12 year old children on You Tube, which bring significant sums to the family budget, as well as other cases.

One of the parents or a guardian, if available, can obtain a TIN number for a child under 14 years of age from the tax authorities (for children from an orphanage, directors are vested with this right).

The TIN is issued on the basis of an application, the form of which can be found on the Federal Tax Service website (https://service.nalog.ru/zpufl/docs/form.tif). Filling it out requires special care - if there is an error of even one letter in the information provided, it will have to be rewritten. It is signed by the child's representative.

When visiting the tax office, you must have with you:

• general passport for personal identification;
• child's birth certificate;
• a certificate from the passport office about the place of registration of the minor.

Children over 14 years old receive a TIN in the same way as adults.

How to find out TIN

You can find out the TIN of an individual, having his passport data, using the Federal Tax Service service:

According to paragraphs. 2 p. 1 art. 102 of the Tax Code of the Russian Federation, information about the TIN is a tax secret. At the same time, they are publicly available, as can be judged from extracts from the Unified State Register of Legal Entities:

And if everything is clear with the mentioned service, do not give your passport to just anyone, then with the Unified State Register of Legal Entities everything is more complicated, there is no need for special data to obtain information.

It’s the same with the Unified State Register of Individual Entrepreneurs, just speculative names have been entered:

It turns out that it is not difficult to find out the TIN, since the Unified State Register of Individual Entrepreneurs is open. It’s more difficult if the individual is not an individual entrepreneur (but if he was in the past, again, it’s simple). And it is almost impossible without his passport data, and at the same time, the “physicist” has never had the status of an individual entrepreneur.

How to obtain a TIN certificate

For a legal entity, everything is simple - a certificate of registration with the territorial tax inspectorate (“TIN”) is issued upon state registration along with other documents. If the certificate was lost, a duplicate is ordered from the territorial tax office, with a state fee of 200 rubles.

For an individual, there are two ways to obtain a “TIN certificate”. From the beginning of 2020, this can be done at any nearest tax office (clause 7, article 83 of the Tax Code of the Russian Federation), submit an application using the Federal Tax Service service:

Or come in person, receiving, filling out and submitting an application form in form 2-2-Accounting.

applications of an individual for registration with the tax authority.

Deadlines for registration (and issuance of a “TIN certificate”):

Registration period and amount of state duty

The law defines the deadlines within which tax authorities must issue a certificate. This is 5 days. If it is issued for the first time, there is no payment of state duty. When re-issuing a document if it is lost, you will have to pay 300 rubles. If the inspection has the possibility of urgent restoration, then it is easy to calculate the cost of the state duty - it increases by 2 times.

Issuance of the original Certificate

A tax code is assigned to a person for the rest of his life, so the original TIN is issued only once. In case of damage, loss or theft, a duplicate is made.

Is it necessary to change the TIN when changing surname or place of residence?

When making changes to your passport (full name, date, month, year of birth), it is better to change the tax certificate. Although this process is not mandatory, changing the document will help its owner avoid bureaucratic delays. For example, when applying for a job, there is no need to collect documentary evidence that the passport, where the last name has been changed, and the TIN with the old information belong to the same person.

IMPORTANT! A change in place of residence is not grounds for replacing a certificate.

What to do if you lose a document

If the certificate is stolen or lost, it will have to be restored by the Federal Tax Service. Before you receive a TIN again, you must pay the state fee, attach the receipt to your passport and a written request to issue a duplicate.

How to find out your TIN

You can find out the once assigned code by visiting the Federal Tax Service or using their website. It is possible to do this through “State Services” by going through several steps:

1. Log in.
2. Select the tax category in the service catalog.
3. Click “find out TIN”.
4. Enter information and submit your application.

Very quickly the verification will complete and the number will be displayed.

How to make a TIN mark in your passport

Anyone can put a stamp on their passport about their tax code. This is convenient if you constantly need to provide this information to complete various documents or transactions. The mark is made at the tax office in 15 minutes.

https://youtu.be/ReKPfKUwmOM

How to get a duplicate TIN in case of its loss and in other cases

A duplicate of the certificate is issued by the tax inspectorate at the place of residence (stay, location of property) of an individual, or at the location of a legal entity (for foreign companies - a separate inspection, for example, in Moscow this is MIFTS No. 47).

To do this, fill out an application, pay a state fee of 200 rubles, and after 5 working days you will be issued a new certificate. You can fill out an application on the Federal Tax Service website.

When changing the last name, first name, patronymic, date of birth, place of birth, gender of an individual, it is not necessary to obtain a new certificate. If you change your place of residence, you do not need to change your certificate at all.

What does the document look like?

The document, which is usually called a tax code or TIN, is a certificate of registration of an individual. It indicates the citizen’s personal data - full name, date and place of birth, as well as the actual 12-digit code. The document is issued on a standardized A4 format with a hologram, security elements and the seal of the tax service that issued it.

The original document is issued once based on the citizen’s application. In case of loss, a citizen has the right to request a copy of the document.

You can learn how to restore your TIN on the Federal Tax Service website or on our information portal.

What is a TIN? Why is it needed, where and how can you get it: Video

https://youtu.be/-NVqTDZsr7w

Is it possible to open an individual entrepreneur/LLC without a tax identification number?

If a TIN has been assigned, then it must be indicated both when registering an individual entrepreneur and an LLC. But if not, then it won’t be possible to indicate it.

Here you need to decide that the TIN, or rather the number in the Unified State Register, is assigned to a citizen upon receipt of a birth certificate. A TIN is formed when applying to the tax office for registration. That is, in fact, everyone has a TIN. But if a person did not apply to the tax office for a certificate, then the number was not assigned to him, and, accordingly, he will not be able to indicate it. When registering an individual entrepreneur, if a TIN has not been assigned previously, it will be assigned at the time of registration. The inspection code and checksum will be added to the entry number in the Unified State Register and a corresponding certificate will be issued.

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