What is the TIN? How to get it to an individual and a legal entity
Today, our article will be devoted to INN. No, not the Inn River, the right tributary of the river. Danube, which flows through Switzerland, Germany and Austria, and the taxpayer identification number. Let us consider in detail what an INN is, to whom it is issued, whether ordinary citizens need it and how you can get it.
Brief description of TIN
Thanks to the taxpayer identification number in our country, records are kept of individuals or legal entities that pay taxes. This is possible thanks to the digital code prescribed in the TIN. Legal organizations in the Russian Federation have begun to receive such evidence since 1993. After four years, individual entrepreneurs were subject to mandatory taxation. And since 1999, any citizen can receive a certificate with an identification number.
In this regard, there are three groups of TIN:
- certificate for an individual;
- certificate of a private entrepreneur;
- number for legal entity;
- document for foreign organizations.
The TIN of an ordinary citizen has a code of 12 Arabic numerals, which indicate the number of the subject of the Russian Federation, the tax at the place of residence, the record of the taxpayer and the control values. When registering an individual or private individual, a special number is issued to an individual, which will be the TIN. If the entrepreneur has a certificate as an individual, then this number is assigned to him in the future. For domestic organizations, the code is 10 digits (the decoding code is the same as that of the physical person). The number of foreign companies always starts with four digits “9909”, followed by 6 values indicating the code of the foreign organization and the check digit.
So what is an inn? When receiving a birth certificate at the registry office, each person is further assigned an identification number by the tax authority. In this case, obtaining a certificate of INN is not a prerequisite for individuals, but in the accounting department when applying for a job they ask him.
Now let's see where this number is given. It is issued at the place of residence of citizens or the place of registration / location of a law firm in the tax service.In fact, you need to come to the tax office, write a statement and pick up a certificate in a couple of days. In each case, certain documents are required.
An individual needs to take the original and a copy of all sheets of the passport and the application to the tax office. If you receive a certificate for a minor child, then bring a birth certificate and documents confirming your relationship.
A legal entity, at the time of registration of its firm, needs to write an application for tax identification in the tax office. Attach the registration certificate and all the constituent documents of the company owner to the form.
Physical application form
The application for the TIN contains the following columns.
- The name of the tax service (in the address bar).
- Information about the individual (name, gender, date and place of birth).
- Passport details (number, series, when and by whom issued).
- Citizenship (indicate either your state, or write "without citizenship").
- Address of residence in the Russian Federation (zip code, subject, region, city, settlement, street, house, if there is - building, apartment number).
- A document confirming the authenticity of the residence at the specified address on Russian territory, if the passport is a different address.
- Date of registration at the place of residence, which is indicated in the line after citizenship.
- Address previous residence.
- The reason for obtaining the TIN (tick one of the items that most accurately describes your circumstances).
Please note that the application is filled only with a ballpoint pen (black or blue). Fill in all the data you need in strictly allocated lines. There should be no postscripts, arrows, footnotes, abbreviations inconsistent with the Russian language.
Legal entity statement
For registration in the tax service and obtain a TIN, you need the form No. 12-1-1.
- The cap indicates the date of the application and the name of the tax service.
- The text indicates information about the legal entity (full and abbreviated name of the organization).
- Addresses of registration (specified in the constituent documents) and location.
- The full name of the body that made the registration of organizations.
- Registration number and date of registration.
- The size of the share capital.
- The reason for registration (tick the option that best suits you).
- If the company is an affiliate, then all the data of the head office are recorded.
- Information about the manager and chief accountant with all contact details.
- Specify the number of pages of constituent documents attached to the application.
- Information about the applicant who fills out the application, indicating the position.
The third part of the application is for the tax officer.
How to get a TIN via the Internet?
Currently, the tax authorities have official websites that allow you to fill out a document at home. Visit the FTS website and fill out an electronic application form that does not differ from the printed sample, and in a few days you will receive a certificate in electronic or paper form. This is convenient when you consider how many people are in the building of tax inspections.
However, there is one condition when filling out an electronic form that not everyone can fulfill. This is an electronic signature that must be authenticated. It can be obtained at certain tax service centers.
Another option is how to avoid queues: come to any tax department where electronic terminals are located and fill in the appropriate form. You can get a certificate only at the tax office where you live.
If you can not come in person, then write a power of attorney to another person and certify with a notary.You can get the document by mail. You need to write a letter to the tax with the filled form No. 2-2, but here you also need an electronic signature and a special program "Taxpayer LE."
What is the INN for?
Legal entities can not make any transaction without an identification number. But what is the TIN for an individual who is not engaged in business, and taxes are paid on wages? Obtaining a TIN certificate is not a requirement in our state for ordinary citizens. Especially since everyone already has their own identification number, which is assigned to the tax immediately after the birth of a person.
It is through this number that you can find out what taxes were paid by an individual:
- with income (salary, property rental, transport for rent, sale of its services, jackpot in the lottery, sale of movable and immovable property);
- with residential and non-residential real estate;
- for vehicles;
- for the land.
And even tax deductions are reflected in the identification number. All individuals report on their income and expenses on the form 3-NDFL. But if we compare this form with the TIN, the latter document has more weight in many organizations from a “bureaucratic” point of view.For example, in a bank when applying for a loan, it is enough to present a tax certificate.
If certificate is lost or data is changed
Thus, it was clarified once again what an INN is. Now let's see what to do if the certificate is lost, changed the place of residence, took the husband's name, etc. Regardless of whether an individual or legal entity, if the certificate is lost, the code in the number does not change. Therefore, come with the documents and write an application for the return of the identification number.
There is no form to return the TIN, so please write in free form to the head of the tax service. In the text of the application, ask to issue a duplicate certificate to replace the lost one and indicate the number of the lost certificate.
If any information changes in the certificate (place of residence, last name or first name), you can come to the tax office and describe your situation. Bring new documents confirming your words (marriage certificate, passport with registration). Then in a few days you will be given a new certificate with the old code, but with new data. However, tax officials do not insist on changing the TIN, if you have changed the name or address.
So what is an inn? A special code that is issued to each person almost after birth according to the information of the registry office. It is necessary to account for the payment of taxes in the Russian Federation. The identification number is given once, and in case of loss of the certificate, its duplicate is restored. Legal entities are required to obtain a TIN immediately after registering their company. Physical persons receive a certificate at will. The tax office issues a TIN certificate within 5-14 days.