A certificate of registration with the tax authority, simply called a TIN in everyday life, is a document containing a unique identification number assigned to all taxpayers, whether it is an individual or a legal entity. Obtaining a TIN allows citizens to get a job, and individual entrepreneurs and enterprises to carry out direct activities.
How to get TIN for individuals
Individual tax number is a combination of 12 digits. The first four of them reflect the code of the subject of the Russian Federation and the number of the tax inspection unit. The following digits indicate the tax record number, the last two of which are control, to assess the correctness of the number.
Individuals can obtain TINs at the local tax authority upon presentation of a passport and a photocopy of it. You will need to write a statement in the tax office, but you can do the same at home by pre-printing the form from the public services portal. Issuing a certificate can take up to ten days, depending on the nature of the work of the tax authority.
If a Russian citizen does not have a residence permit, but is the owner of taxable property, he will be able to obtain a TIN at the address of the real estate or car registration.
TIN of an individual entrepreneur
In general, the process of assigning an identification number for individual entrepreneurs is no different from the registration of ordinary citizens. Therefore, the documents for obtaining a TIN when registering an IP are exactly the same as for other individuals: a passport and a photocopy of it. Moreover, if an individual entrepreneur already has a certificate of registration, he does not need to receive a new one.
Assigning a tax number to legal entities
For organizations and enterprises, the taxpayer number is a sequence of 10 digits in which the code of the subject, tax authority, tax registration number in the USRN and control digit are stored.
For legal entities, a tax number is assigned at the time of registration of the company, regardless of the future form of taxation, and does not change when changes are made to the constituent documents or the address of registration of the company is changed. The same number cannot be assigned to different companies even after the liquidation of the enterprise.
For tax registration of a legal entity, a registration certificate and all constituent documents are required. For more information about what documents are needed to obtain TIN by legal entities, you can find out in the tax (in person or by phone) or on its official website.
Legal entities can be registered at the place of registration, at the location of their property or registration of vehicles. Obtaining a TIN by a legal entity is possible only when applying with a statement from an official representative of an organization with the right to sign.
Applying for a TIN over the Internet
Since 2010, individuals can register for tax accounting via the Internet by submitting a corresponding application on the portal https://service.nalog.ru/. It will need to fill in the basic information about the taxpayer, the place of registration, as well as passport and contact information.
After sending the application will receive the status of "registered". Then it will change to “accepted for execution” and “completed”, and the comments will indicate where, when and at what time it will be possible to pick up the TIN. To obtain a certificate , an identity document will be required . After its delivery, the application status will change to “received”.
It is assumed that obtaining a TIN online will soon be available for legal entities, but today this procedure is under development.