Taxpayer Identification Number (TIN) is a digital code. TIN is designed to streamline the accounting of taxpayers in Russian Federation. The TIN is assigned to both legal entities and individuals in the Federal Tax Service (FTS).
Types of TIN
TIN of a legal entity
The TIN of a legal entity is 10 consecutive Arabic digits, of which:
the first two digits are the code of the subject of the Russian Federation (or “99” is indicated here for the interregional inspection of the Federal Tax Service);
the next two digits are the number of the local tax office;
the next five digits are the number tax record taxpayer in the territorial section of the OGRN (Main state registration number);
the last digit is the check digit.
The tax inspectorate assigns a TIN to an organization upon creation and tax registration of an organization at its location.
There is no obligation to apply for the assignment of a TIN to an organization.
The TIN is assigned to an organization once when the organization is created and does not change anymore, including when changing the legal or actual address.
In addition to the TIN, organizations are assigned a checkpoint - a code that characterizes the reason for registration with the tax office.
TIN is indicated in the certificate of tax registration, which is issued simultaneously with the certificate of registration of a legal entity.
The organization must indicate the TIN in the following documents:
in calculations, applications and other documents submitted to the tax office;
in payment orders for the payment of taxes and insurance premiums;
in invoices and other documents in which the TIN should be indicated.
At the same time, information about the TIN of the organization is publicly available and is contained in the unified state register legal entities(Unified State Register of Legal Entities).
TIN together with KPP (Registration Reason Code) make it possible to identify each legal entity.
In this regard, both TIN and KPP codes are often indicated and used together, for example, when indicating the payment details of organizations.
TIN of an individual
TIN individual is 12 consecutive Arabic numerals, of which:
the first two are the code of the subject of the Russian Federation;
the next two digits are the number of the local tax office;
the next six digits are the taxpayer's tax record number;
the last two digits are the so-called "check digits" to check the correctness of the entry.
Taxpayer Identification Number (TIN): details for an accountant
- Can a citizen be self-employed, having a permanent job in an organization, and other questions about the self-employed
... (if any) taxpayer-seller; 4) identification number of the taxpayer-seller; 5) an indication of the use of ... services; 7) amount of settlements; 8) identification number of the taxpayer - a legal entity or an individual entrepreneur ... to the indicated persons. Duty to report identification number the taxpayer is assigned to the buyer (customer); 9 ... areas of taxes and fees; 10) taxpayer identification number of the authorized operator electronic platform or...
- E-ticket form approved
Unified Federal Register of Tour Operators Identification number of the taxpayer Address of location Telephone for ... person Full name of the travel agent Taxpayer identification number Address of location Telephone for communication ... type of identification document Taxpayer identification number Address of residence Telephone for ... 3. Legal entity Complete name Identification number of the taxpayer (residents of the Russian Federation) or ...
- Recent changes in the procedure for applying CCP since the summer of 2019
... (if an individual does not have a taxpayer identification number, the series and number of the passport of such ...
- Tax free in action
Then such indicators as the name, taxpayer identification number (TIN) of the organization retail, address...
- The use of cash registers when selling products in rural areas
Name, patronymic - for an individual entrepreneur; taxpayer identification number assigned to the organization ( individual entrepreneur), which issued...
- Updated land tax reporting
At the top of each page, the taxpayer identification number (hereinafter referred to as TIN) and the reason code are indicated ...
- Cash receipts: changes and answers to popular questions
Moreover, if the taxpayer identification number is missing, passport data will be pulled into the check ...
It is difficult to find a person who has not heard of the TIN abbreviation. But not everyone knows that this document is the most important for the state. This individual code each taxpayer who is included in the unified tax base. That's what you can track labor activity person, and as a result, control the payment of mandatory taxes, make deductions to Pension Fund. So why does an individual need a TIN and what type of document is this?
Inn - what is it?
TIN is an individual taxpayer number that must be assigned without exception to all working citizens of Russia. Organizations and legal entities are also required to receive it. The “identifier” for a person was created in order to distinguish citizens not by their last name, but by an encrypted code, which minimizes the risk of errors. The TIN is assigned to an individual only once in a lifetime; in case of loss, a duplicate is issued (a special mark appears on the document).
The cipher is never changed, it is electronic card every citizen or enterprise. If a person dies, his individual number is canceled and invalidated. It cannot be assigned to another citizen.
What does a TIN look like?
This is a light beige numbered form, which contains information about a person, a document is issued on a sheet of A4 paper. What details should be:
- Personal data that completely repeats the information in the passport - last name, first name, patronymic of the taxpayer;
- Date and place of birth;
- The gender of the person;
- The date when the citizen was registered with the tax territorial authority;
- And myself 12 digit number, which is the ID of the person.
The document must have a wet seal tax structure, signature of the head of the organization.
How many digits are in the TIN and what do they mean?
It is worth remembering that the document itself is not as important as the identifier specified in it. It is he who will be reflected in all databases of the Federal Tax Service and the pension service. If you are an individual, then your TIN code will consist of 12 digits, if a legal entity - 10 digits. The code is encrypted only in Arabic numerals, it is not allowed to enter letters and other characters. What do the numbers mean:
- The first 4 characters are a special code that is assigned to the territorial tax service in which it was issued by the TIN;
- 6 next digits- the individual number of the taxpayer himself, which is reflected in single register;
- The last 2 digits are a number that is generated in a special order, it is a control.
If you are an individual and have decided to engage in entrepreneurial activity- your TIN will not be changed.
How to get a TIN and what documents to provide?
It should be understood that if you work or run a business, but have not yet received a TIN, it has already been assigned to you! It happens in automatic order as soon as the tax service receives information about the deduction of taxes and mandatory payments established by the state. That is, you have not become "invisible", you just do not have the corresponding document yet. Will have to receive. For this you need:
- Visit the territorial tax authority at the place of your permanent residence (registration). If you do not have one, you can be registered locally temporary registration or in the city (district) where the property is registered to you;
- Write an application for prescribed form to receive a TIN, attach a copy of a valid passport of a citizen of the Russian Federation, a foreign passport and a driver's license are not accepted;
- Hand over the documents (application and copy of the passport) to the inspector.
Please note that obtaining a TIN in Russia is a free procedure, it does not provide for the payment of state duties and other payments. The finished document will be issued to you within 5 days, you can pick it up only upon presentation of your passport.
We issue TIN online
You can get the code even without leaving your home. To do this, you need to visit the official resource of the Federal Tax Service, go to the "Registration of an individual" section. To create an identifier:
- Fill out an application on the site;
- Register it in the proposed order and send it for processing to the tax office;
- A report on the processing process will be sent to your email address (specified during registration);
- Contact the tax office at the place of registration, and pick up the finished TIN.
To obtain a taxpayer number, you will need to name a special registration number that will be sent to your mail.
How to find out your TIN?
There are three ways to find out your TIN using your passport quickly and safely.- Contact the tax office and provide your passport details.
- On the State Services website
- On the official website of the federal tax service.
Why does a person need a TIN?
In fact, this document is more needed by citizens who are actively commercial activity and some special categories of citizens. The number is requested by business partners, it can be displayed in the details when concluding contracts. TIN must be reflected in all documents (reporting) that are submitted to the fiscal authority.
TIN is required when applying for a job. It is by the identifier that the organization will reflect the deduction of taxes, mandatory fees and payments to the pension fund. A code is required if a person submits a tax return.
An interesting fact, but by law you cannot be required to receive without fail this document. That is, the tax office when making deductions or any “profitable” operations, and so it will be set for you according to passport data. True, in reality, such a law does not “work”. But there are categories of citizens whom the legislator has obliged to obtain a TIN:
- Civil servants;
- Private detectives;
- Practicing notaries - private;
- Guards - private;
- Chief accountant of the company.
But organizations and legal entities are all required to receive a TIN number. It is not difficult to get an individual code on your own, but you should not refuse to receive it. This can significantly complicate your life, because no one has yet canceled bureaucratic delays.
A taxpayer identification number, or TIN, is a 12-digit number that you (or your employer for you) use to pay taxes.
You will also need it to see if you have unpaid taxes and if you decide to register as a sole trader.
3. How and where to get a TIN?
If you do not have a TIN, you can apply for one:
- at the tax office. To do this, choose a convenient inspection and make an appointment online. If you pre-submit an application through an online service, then you will have to go to the tax office once - for a ready-made TIN;
- without a personal visit. To do this, send a package of documents to the tax office of your choice by registered mail with a description of the attachment and a notification of receipt. You will also receive a TIN certificate by mail - to the address indicated in the application. You can also get a TIN without a visit to the tax office (by e-mail or by mail) if you have a qualified one. More information about this can be found on the website of the Federal Tax Service.
4. What documents are needed to obtain a TIN?
To obtain a TIN you will need:
- application (the form is located at the link at the bottom of the page);
- passport or other document proving your identity (if you submit documents by mail - its notarized copy).
If you do not live at the place of registration and submit documents by mail, inform the tax office of your actual location residence and phone number. The TIN certificate will be sent to you by registered mail to the specified address.
If the documents will be submitted by your representative, you will additionally need:
- a copy of your passport or other document proving your identity;
- a notarized power of attorney in the name of your representative.
The TIN certificate will be ready within five working days after the tax authority receives a package of documents.
5. How to get a TIN for a child?
If the child is 14 years old or older - which means that he already has a passport of a citizen of the Russian Federation - the TIN is issued for him in the same way as for an adult.
If the child is under 14 years old, the application for registration must be written on behalf of the legal representative of the child. To fill out the application, you will need a birth certificate of the child and a certificate confirming his registration at the place of residence. The personal presence of a child under 14 years of age is not necessary - and his legal representative submits documents and takes the finished certificate.
6. What should I do if I changed my full name or lost my TIN certificate?
The identification number is assigned once and is retained even if you change your full name and place of residence or withdraw from tax accounting- the tax inspectorate will learn about all changes in the course of interdepartmental interaction. Therefore, if you need your TIN, but you have lost the certificate or changed the personal data indicated on it, you can simply find out your TIN number using the Federal Tax Service service and use it.
Also, if you wish, you can issue a duplicate of the TIN certificate. It can be done:
- at the tax office in person or through a representative. To do this, select the inspection convenient for you and make an appointment online;
- in all centers of public services on an extraterritorial basis, regardless of the place of residence or stay in the Russian Federation;
- by mail, sending a package of documents to the tax office of your choice by registered mail with a list of attachments and a notification of receipt. You will also receive a TIN certificate by mail - to the address you specified in the application.
The package of documents is the same as when receiving a TIN for the first time. You can change the TIN certificate in connection with a change in personal data for free, and when you draw up a document to replace the lost one, you need The applicant, according to No. 210-FZ "On the organization of the provision of state and municipal services" dated July 27, 2010, has the right not to present a receipt for payment of state duty for the provision public service However, this does not exempt him from paying it.
"> pay a state duty in the amount of 300 rubles.According to the current legislation, individuals must pay obligatory payments in the form of taxes, report on certain forms, etc. In the tax office, each person is assigned a unique identification number, according to which he is in it as a taxpayer. How to get a TIN for an individual? For the first time, you can get a TIN via the Internet, or by directly contacting the IFTS or MFC.
TIN is the number of identification of taxpayers, which is assigned to them by the relevant authority, and is reflected in the certificate issued to them in their hands.
At present, it is assigned to every citizen, and this is carried out even in early childhood, if children become payers of such mandatory payments.
The initiator of the appropriation can be both the citizens themselves or their representatives, and the tax authorities.
This identification number for an individual consists of twelve digits:
- The first two reflect the number of the region in which the certificate is issued, the next - the number of the tax authority that issued it.
- The numbers 5-10 reflect the immediate number of the taxpayer.
- The last two digits represent checksum, by which the TIN is checked.
Attention! Since 2017 Registration is carried out in any tax office.
TIN is affixed in all payment documents for which taxes are paid by an individual. By given number in the tax department they keep records, accrue and receive mandatory payments.
Individuals can get information about property taxes, personal income tax, only if they know their TIN.
Despite the fact that the TIN certificate is not available in mandatory list, its copy is often asked to be given by personnel employees of the company.
Important! TIN must have not only citizens of our country, but also foreigners. This obligation has been imposed on them since 2016. Now they will not be able to obtain a patent for work if they do not first register.
What documents are needed for TIN
Regardless of how to make a TIN - via the Internet, mail or in person, you must submit a certain package of documents.
- An application (in the form 2-2-Accounting) can be printed from the IFTS website or taken directly from the tax office. If a certificate is issued for a person under the age of 14, then the application is drawn up from one of his parents.
Important! When applying to the IFTS for issuing a TIN, such an application is filled out by the inspector on his own (in most cases), based on the documents submitted.
- A copy of the taxpayer's passport or other similar document identifying the person. For a minor who is not yet 14 years old, a copy of the birth certificate is submitted.
- A copy of the applicant's passport - must be presented to the parents of minors when they apply for a TIN.
- A copy of the certificate of registration at the address of residence - is required for minors who do not have a passport and there is no such mark in the birth certificate.
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Where to get a TIN for an individual
It is possible to obtain a TIN in general order in the IFTS at the place of permanent residence. To do this, you can order a TIN via the Internet, apply by mail, or bring a package of documents to the tax or MFC in person.
When sending documents by mail, copies of documents must first be certified by a notary.
If at the time of receipt of this certificate a person does not have a permanent residence permit, then the certificate is issued at the address of his temporary location or at the location of his property.
Is it possible to get a TIN at a place of residence
Attention! Since 2017, you can get a TIN at any tax office, but you will be registered at the place of registration. The basis is the federal law No. 243-FZ of July 03, 2017. The amendments were made to the Tax Code of the Russian Federation Art. 83, p. 7. How to find out the TIN number from a passport or other document, if you have already received it, read here.
How to get a TIN for an individual
An individual can obtain a TIN in various ways.
How to get a TIN via the Internet
This method makes it possible not to stand in line, and send an application for extradition at any time of the day or night. Currently, there are two ways to issue a TIN using the Internet - on or through the State Services portal.
These options differ in design and procedure, but in practice they provide two opportunities to apply and receive a form:
- If a citizen does not have a reinforced one, you must register on the site using the address Email(or SNILS) and password. For the Gosulugi portal, it will still be necessary to pass an identity confirmation in the manner prescribed by it. After that in personal account you will need to specify personal data, information about the passport and registration, contacts. The generated application for extradition can be sent to the Federal Tax Service in this way, but it will be possible to receive it only in person with the provision of original documents.
- If a citizen has an enhanced electronic signature, then it is necessary with the help of special program prepare an encrypted request and send it to the Federal Tax Service. The completed form can be received by registered mail or in an electronic PDF file certified by a qualified electronic signature of the tax service.
Obtaining a TIN at the MFC
Recently, it has become available to issue a TIN through the multifunctional centers (MFC) "My Documents". At the same time, you can contact the institution both personally and through your authorized representative. The process of obtaining the form is included in the “One window” mode, which means that all the necessary procedures can be performed on the spot with one operator.
Any modern state imposes many obligations on each of its members, among which is the possession of a certain number of documents, without which it is difficult, and sometimes completely impossible, to take a full part in the life of society. In our country, there is also a list of mandatory and additional papers that are issued to every citizen, some - immediately after birth, others - upon reaching the age of majority and / or under other conditions. Complying with all related rules for obtaining and using documents is in the interests of everyone who does not want to complicate their lives and bother to restore lost, damaged or expired documents. But at least once everyone passes the stage of receiving and registering. For some time now, the TIN has also been included in the documents that every citizen should have. How to get it for the first time and in what situations it will be useful to you later - read below.
What is a TIN? Who needs a TIN and why?The abbreviation TIN is easy to decipher: taxpayer identification number. And already from the name itself it becomes clear that it is assigned to everyone who pays taxes to the state treasury, in other words, earns money. The requirements for taxpayers have changed over time, and if in 1993-1997 the taxpayer identification number was issued exclusively to legal entities, and until 1999 it was also assigned to entrepreneurs, today everyone who was born in the territory of the state should receive a TIN. The unique number of each citizen consists of 10 digits and is stored in the population registration information bases. In fact, the tax authorities need it in order to take into account each taxpayer and know about his income, expenses and taxes paid by him (VAT, land tax, property taxes, etc.). In practice, everyone who is trying to get a loan from a bank, get a job, apply for a foreign visa, etc., faces the requirement to present a certificate of TIN. Moreover, in some cases, the presentation of the TIN is not mandatory, but, each accounting department for calculating legal income ( wages, one-time payments) it is desirable to know the TIN of the recipient.
Accordingly, you cannot do without a TIN in any case, no matter what you do and what lifestyle you lead. Moreover, it is assigned to each person after birth, and he must receive the appropriate certificate on his own, by contacting special authorities. You can even find out the 12 digits of your number virtually, and you can get a certificate in your hands (it is it or a copy of it that you have to present when making the above and some other financial transactions) only upon presentation of a citizen's passport and fulfilling some other conditions. But for this it is not necessary to wait for the age of majority, because the passport is issued two years earlier. And recently, the procedure for obtaining a TIN certificate has become even easier: you can order it via the Internet by filling out a ready-made application form. A TIN certificate is issued once, and if it is lost or damaged, it can be restored, but this is troublesome and difficult, so it’s better to just handle the document as carefully as possible right away. But even after restoration, you will be issued a certificate with the same unique number, because it cannot be changed for the same person. Even when changing the surname, marital status, registration and / or other passport data, adjustments are made only to the taxpayer information in the database, but the code remains the same throughout life.
How to get a TIN in the tax
According to the basic rule, a TIN is issued to individuals tax office(its local branches). The certificate is produced within five working days after you contact the relevant institution, express a desire to obtain a TIN, present your passport and a copy of it, and fill out an application for a taxpayer identification number in your own hand. This is a relatively simple procedure that should not take you too much time and effort. And in order to simplify this process as much as possible, follow these rules:
- In advance, find on the Internet the address of the tax office at your place of residence and go there during working hours.
- Take with you the original and one copy of your passport (the first two pages and all containing significant information such as registration, marital status, etc.).
- Fill in standard form on site at the appropriate service department or print out in advance and bring already completed.
- As a rule, the document will be issued to you 5 working days after the above actions have been completed. The certificate is an A4 form containing, in addition to the 12-character TIN code itself, your passport data.
- You have the right (if you wish) to enter information about your TIN in your passport. To do this, take both documents (passport and certificate of the assigned TIN) and contact the special inspection here, at the tax service, where they will make such a mark in the passport.
- For legal entities, the procedure and terms for the first receipt of a TIN practically do not differ from those described, with the exception of the need to provide additional documents related to entrepreneurial activity (a detailed list of them in each case will be given to you in the tax office).
You can save time by not going to tax service and filling out an application for obtaining a TIN via the Internet. To do this, a special section has been created on the official website of the Federal Tax Service http://www.nalog.ru/, where every citizen can apply online for a TIN and receive an accompanying official information in complete form. The interface of this service is quite clear and convenient, but just in case, we will give a brief explanation and the sequence of actions you are to take:
- Having opened the corresponding section of the website of the tax service, you will see the standard form “Application of an individual for registration in tax authority on the territory of the Russian Federation”, to be completed.
- The application consists of several sections, in each of which you need to indicate, respectively, the main passport data, information about the place of residence, citizenship, etc. At the end, be sure to indicate the data for contacting you: postal and email addresses. The latter will receive a notification about the status of your application.
- Don't forget to save the document after you complete each of the following sections. If desired, the entered data can be edited in the draft before the application is sent.
- Now you can independently monitor the status and processing of your application on the same site and/or print the completed application. For its part, the Federal Tax Service, having received your application, enters the data you specified into its information base and takes responsibility for their safety.
- But to obtain the original certificate, you still have to personally appear at the tax office at your place of residence. In extreme cases, this can be done for you by an authorized representative, but only if they present a power of attorney.