What is a TIN and why is it needed?
TIN (identification number) is a unique digital code that is assigned to a person once in his life. This certificate, issued to a person by the tax authority, contains personal data about the person and a personal numeric code.
The numeric code consists of 12 digits, which indicate:
- The first 2 numbers are the region where the document was issued.
- The next 2 are the number of the authority issuing the certificate.
- Numbers from 5 to 10 are the serial number of records about an individual or legal entity.
- The last 2 are a verification code that exists for computers and prevents incorrect data from being entered into the system.
Typically, a TIN is issued at the place of registration of the citizen.
Typically serves for the following purposes:
- Included in the employment package.
- It contains data on the citizen’s income.
- Tax deductions are calculated and issued according to this code.
- It is required to indicate the number when registering on the State Services website.
- To register a business as an individual entrepreneur.
Purpose of TIN
The document contains an identification number of 12 numbers. This value is individual for each person, therefore it is assigned once in a lifetime. It is formed when applying to the Federal Tax Service or after the citizen reaches the age of majority. The number does not change, so if the document is lost, then it is necessary to restore the TIN, and not obtain a new number, since it remains unchanged.
Attention! Based on this code, employers pay taxes to the Federal Tax Service for employees. The number is stored in the tax office database, so if the document may be lost, the code can be easily found by any Federal Tax Service employee. You can find out the number directly on the inspection website. On the main page there is an item “Find out TIN”.
Information is provided after entering the passport data, full name and date of birth of the citizen. The code is required to receive various services:
- accounting for tax deductions for a specific citizen;
- filing a declaration in form 3-NDFL to pay taxes or receive a deduction;
- opening a business or changing status.
Therefore, if paper is lost, it is advisable to quickly restore the TIN certificate in order to use government services.
Registration of a TIN not at the place of registration - procedure, documents and deadlines
Recently, the law allows you to obtain a TIN not at your place of registration.
You can get it in several ways:
- The citizen must contact the tax authority that is responsible for issuing the individual number. This can be done using a registered letter sent to the city of permanent residence.
- If a citizen does not have permanent registration, he must contact special authorities at his place of residence.
When choosing the first method, you should include the following documents in a registered letter:
- Copy of ID.
- Completed application.
If there is no permanent registration, you should come to the tax authority in person with the following set:
- Completed application.
- Passport.
- Certificate of temporary registration.
Registration of the certificate takes 5 days from the date of submission of the application to the issuing authorities.
TIN - what the numbers mean and what it affects
A taxpayer identification number is a personal digital code for individuals or individual entrepreneurs (legal entities), which is used to control the payment of taxes. The taxpayer number is assigned and controlled by the Federal Tax Service (FTS).
TIN was introduced back in 1993 for entrepreneurs. After the collapse of the USSR, from the beginning of 2000, all working citizens of the Russian Federation began to receive a number.
Using the TIN, the tax authority checks payments received on its behalf, information about existing debts, and accepts requests from other organizations to verify information.
Obtaining a certificate is a voluntary decision for any resident of Russia; no one has the right to demand it, unless you work in the public service. It is also mandatory for legal entities and individual entrepreneurs to have a TIN.
TIN for individuals from a combination of 12 digits in the following order:
- 1st, 2nd digit – region code of the Russian Federation, according to the information in Art. 65 of the Constitution of the Russian Federation;
- 3, 4 – number of the executive tax inspectorate at the place of residence;
- 5, 6, 7, 8, 9, 10 – taxpayer number;
- 11, 12 – check digits for identification.
The TIN of a legal entity or individual entrepreneur consists of 10 digits in the following order:
- 1, 2 – code of the region of the Russian Federation, in accordance with the information in Art. 65 of the Constitution of the Russian Federation (sometimes for the TIN of a legal entity, the numbers are set by default with the value “99” for the interregional inspection of the Federal Tax Service);
- 3, 4 – number of the executive tax inspectorate at the place of residence;
- 5, 6, 7, 8, 9 – number of the payer’s tax record in the territorial section of the Unified State Register of Real Estate;
- 10 – check digits for identification.
For legal entities, the TIN is displayed along with the checkpoint. This is necessary to identify each separate division in the case of specifying the payment details of the organization.
Any income from business, sale of an apartment or car, benefits, pensions, salaries, rent is taxed at the legislative level. Tax evasion can result in fines or, in the worst case, criminal liability.
TIN is assigned to both Russians and foreigners whose activities are subject to Russian taxes. A TIN can be assigned automatically if it is necessary to collect tax (a fine or purchase/sale of housing).
Why does a child need to obtain a TIN?
Typically, an identification number is required for adults, but there are circumstances in which a child should also have this certificate.
Cases in which a certificate is needed:
- In case of registration for a minor, property on which tax is charged.
- When the acceptance of property by a minor occurs.
- If a child wants to officially get a job or open his own enterprise as an individual entrepreneur.
- In the case when a child receives the right to apply for tax deductions.
Replacing TIN through State Services: instructions
You can change your TIN on the State Services website.
Changing information using the network online is comfortable and fast. You can simply change the code on the following portals:
- Federal tax organization
- Public services
There is no special table on the pages of the Federal Tax Service for changing data. Just follow these instructions:
- Submit your application in the “Services and Government Services” .
- Then open “Submission of an individual’s application for registration .
You can change your TIN in the “Taxes and Finance” tab
- On the State Services portal, submit an application in the “Taxes and Finance” .
- Then click on “Change last name in tax code” .
Important to know: Do not make changes to the code reissue page. This process is subject to a fee. Changing information in ID. room is performed free of charge.
You should know that you have the opportunity to submit an application through government online services, but you must pick up the finished document in person at the tax organization or this can be done by another person, but on a trusted document.
Advice: If you are a lawyer. face and you have an electronic signature, then you can receive the document on the Internet. This is done by downloading a special computer scheme “Legal entities - taxpayers” . You can download it from the tax organization’s website.
Where is the TIN issued?
There are several ways to obtain an individual taxpayer number.
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The first thing you can do is contact your territorial tax office. Remember that you need to choose the right time to apply - you will only be accepted on an appointment day. You can find out about the dates of reception days on the tax website by calling.
It is important that documents are accepted only if they have a complete list established by law.
You can send a legal representative to the tax office, who will submit the application and necessary documents instead of the applicant. At the same time, the representative must provide a notarized certificate of his authority to issue a TIN.
If both options do not suit you, you can send a request to the tax office using registered mail. Before sending, it is recommended to make a mandatory inventory of the documents included in the letter.
You can also issue a TIN using the Internet; to do this, you need to go to the official website of the tax office, select the item on issuing documents, fill out the proposed application and send it. The documents can be received either in person or by registered letter to the applicant’s chosen residential address.
Making a certificate is quite simple - you just need to contact the territorial MFC at your place of residence in person or with the help of a representative.
What individuals need to know about the nuances of obtaining a TIN certificate
- First you need to register on the site and go through authorization. Registration will take time, because after filling out the form, you will have to wait for the password, which will be sent by mail to Russia. This is a free service.
- Next you need to find a service for setting up physicals. persons for tax registration and fill out the submitted application.
- You will still have to visit the Tax Inspectorate at your place of residence, because the finished certificate will be given to you there. Receipt of the document is possible only after paying the state fee and upon a personal visit to the Tax Authority.
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What should I do if I am in another city? Obtaining a certificate in any subject of Russia, regardless of the place of permanent registration, has become possible since 2012, when the Federal Tax Service of the Russian Federation published the corresponding order dated June 29, 2012.
Required documents and deadlines
To obtain a tax identification number, you need to collect a package of documents, which you subsequently submit to the tax authority:
- Application in form 2-2-Accounting.
- A document confirming the identity of the applicant.
Items that must be indicated in the application:
- Personal data of the applicant.
- Status – individual or representative.
- If a representative applies, his personal information must also be indicated.
- Applicant's contact information.
After submitting a package of documents, registration takes place within five working days.
It should be remembered that if documents are submitted to the MFC, the period increases.
Obtaining and changing the TIN for temporary registration
Otherwise, the question is whether it is possible to obtain a TIN for the first time where you are staying temporarily. This possibility exists, but only if you do not have permanent registration. If there is one, then you need to prepare the above package of documents and send it to your home tax service by mail or submit an electronic application for assignment of a number, but also in your region. If you do not have a permanent residence permit, you will be issued a TIN at your temporary place of residence.
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Very often a situation arises when a citizen who needs to obtain an individual number is located outside his region. The question immediately arises whether it is necessary to change the TIN during temporary registration. Please note that the tax number is issued only once and for life. This means that if you have already received it in your home town, there is no need to apply for a new one at your next place of residence.
Re-obtaining an identification number
If your identification document is lost, it will need to be reissued. The new certificate is issued by the tax authorities personally to the citizen or his legal representative.
Remember that upon restoration you must pay a state fee of 300 rubles. Without a receipt for payment of the state fee and a new package of documents, no one will issue you a new certificate.
If the number was lost, the tax authority will issue a new certificate indicating the previous identification number, that is, it will not change, it will remain the same.
Without an identification number code, it is impossible to officially get a job or open your own business. In some situations, even a child needs such a number. Taking into account current legislation, it is quite easy to obtain a TIN not at the place of registration; you need to collect a package of papers, write an application, submit it to special authorities and wait for registration. If the certificate is lost, it is quite simple to restore it; the main trouble will only be paying the state fee.
How can I get a TIN certificate again if the original is lost?
If you lose the original certificate (sheet A4 with TIN number and personal data of the taxpayer), the Federal Tax Service may issue a duplicate of it. To receive it, collect a package of documents:
- completed form No. 2-2-Accounting;
- passport and registration (temporary or permanent);
- receipt for payment of state duty.
A new certificate is issued after 5 days by the Federal Tax Service.
If personal attendance is not possible at this time, you may submit your application or documents by mail or through a trusted guarantor. In this case, notarized copies of the passport, receipts and registration are additionally attached.
Do I need to change the number if the holder’s registration address has changed?
You shouldn't do this. As already noted, the TIN is issued to a citizen once. The identifier does not lose relevance either when moving or when a person’s civil status changes, for example, when marrying a partner. The number is valid throughout the country and cannot be duplicated depending on the region of issue. The paper ends at the moment of death of a person.
However, the data is subject to adjustment in the following cases:
- change of personal data specified during the initial (repeated) execution of the act;
- loss, damage to evidence.
Important! In the latter case, a person needs to contact the Federal Tax Service at his place of residence with an application to restore the paper. The service is subject to payment. The cost is about 300 rubles. The recipient is not given the original, but a duplicate.
How to get a TIN remotely?
This option is indeed possible. To do this, the citizen needs to send documentation to the inspectorate at the place of registration, consisting of an application for obtaining a code, as well as a copy of the passport. The package must be sent by letter with notification. In this case, the papers are first certified by a notary office. Additionally, information about the applicant’s current place of residence is included in the envelope.
The second option for remotely obtaining a certificate is to use the services of a trusted person. The representative must also have a document confirming his authority. Without a power of attorney, the tax authority will not accept papers sent by an interested party.
Important! If a person chooses the remote method of filing an application, then he will have to pay a significant amount for the services of a notary office. For the procedure of certifying acts, a notary charges 100 rubles per 1 sheet of document. The second point is the need to fill out the application correctly. Only the form that has no errors is accepted for consideration.
How to restore an inn while in another city
- Application on behalf of the taxpayer for the restoration of a lost document. The form can be downloaded from the tax service website and completed at home. But it is better not to rush filling out the form, as you may make a mistake. The application must be drawn up strictly in accordance with the requirements of the law, so the easiest way to complete it is at the tax office. An employee of the Federal Tax Service will advise and help you correctly indicate all the necessary information.
- Photocopy of passport or other identification document. The paper must contain information about the name, date and place of birth, registration.
- Receipt for payment of duty . You can deposit money for registration of a duplicate at the bank, having received the details from the inspection. Or pay them through the government services portal, the Federal Tax Service website, in which case the check will need to be printed.
An application for TIN restoration can be submitted through the government services portal. After completing the registration procedure, select the item “Recovery of TIN for individuals.” faces." You will need to enter all the required data and pay the fee. The system will provide all payment details. However, you will still have to receive the finished paper with a stamp from the tax office.
Why might an identifier be needed, and who receives it?
The Federal Tax Service assigns a code in accordance with the application received from the citizen. In this case, the territorial affiliation of the taxpayer is taken into account. A Russian citizen needs a unique number not only to draw up an employment agreement, but also in other life situations:
- receiving an inheritance;
- formation and submission of a declaration;
- receiving a deduction;
- other operations.
Adult Russians, as well as persons under eighteen years of age, receive a personal code. To do this, you must meet the following requirements:
- the applicant is an individual entrepreneur;
- a person needs to register real estate, a vehicle, and other assets that have been inherited;
- the child is approved as the owner of the property;
- start of official work.
Independent receipt of a certificate is allowed when minors reach 14 years of age. He has the right to personally contact the Federal Tax Service and demand the issuance of documentation. If the child is not yet fourteen years old, then the application comes from the mother or father (guardian).
In some cases, a TIN is required upon admission to a university. In fact, the legislation does not establish such obligations. However, if parents and the applicant do not want to get on their nerves at an exciting moment in life, it is better for them to take care of obtaining an ID in advance.