What inn what he need. Inn - what is an inn, individual taxpayer number, inn structure, decoding of inn
What is a TIN?
TIN is usually deciphered as "individual taxpayer number". Every able-bodied citizen in Russia is obliged to have it. With the help of TIN, they control pension contributions working person, as well as his conscientiousness as a taxpayer. Enterprises are also required to have a TIN.
The taxpayer identification number is designed to help distinguish individuals with the same name, surname, patronymic, as well as legal entities with the same name.
The TIN always remains unchanged and is a kind of electronic card for each person or organization. A taxpayer identification number is assigned from birth and accompanies a person throughout life. It is not subject to change either in the event of a change of residence, or in the event of a change of surname. After the death of a citizen, the taxpayer identification number assigned to him is recognized as invalid. An invalid TIN cannot be re-assigned to another taxpayer.
TIN structure.
The taxpayer identification number is formed as a numeric code, which consists of a sequence of numbers indicating from left to right the following:
Organizations are assigned a ten-digit numeric code:
For individuals, a digital code consisting of twelve digits is provided:
What is the TIN code for?
Each taxpayer must indicate his TIN in applications, reports, declarations, or other documents submitted to the tax authority, as well as in other cases provided for by law.
The introduction of the Taxpayer Identification Number, on the one hand, greatly helps the tax authorities in the process of creating modern system accounting, and on the other hand, it is useful and directly to the citizens themselves. Let's say everyone has the right to tax deductions amounts spent on education and treatment. The existence of a TIN facilitates the processing of data, and makes it possible to exclude mistakes made by the applicant, and also helps to speed up the decision-making process on obtaining benefits by citizens. At the same time, it should be taken into account that the Taxpayer Identification Number ceases to be only a tool for improving tax control. Today it is used in economic spheres, as well as social.
How to find out and check your TIN? Reference books of TIN numbers of Russia online.
If necessary, suppose if you need to find out your TIN, but there is no evidence nearby, there are online services with which you can find out your TIN. To do this, you only need to fill in the required fields, providing information from the passport. Also, on similar services, it is possible to check the TIN. To do this, you just need to enter the number itself directly, and the program will display the available information on the requested TIN, which may also include various kinds of debts. The use of such services is very convenient and saves a lot of time.
Checking TIN through online services portal site
On the Internet portal site for checking the validity and invalidity of the TIN, searching for information on the TIN, both free and paid online services are organized.
Paid site services allow you to receive information online from official constantly updated databases and registries Russian Federation by TIN of individuals, entrepreneurs, enterprises. Currently, online access is organized to the registers of the Unified State Register of Legal Entities, EGRIP, State Register, to databases balance sheets enterprises of Russia, subsidiaries, to the database "Business-Info".
Every citizen of the Russian Federation pays taxes. To streamline information about the receipt of funds, all taxpayers are assigned a unique identification number (TIN). That is why obtaining a document is a mandatory procedure, and you need to have a clear idea of \u200b\u200bwhat a TIN is.
Content
What does a TIN look like?
If a person has never applied for this document, an identification number is assigned to him remotely. Everything necessary information about a citizen come from the traffic police, Rosreestr, registry office and others. The appearance of the document was approved by the order of the Federal Tax Service dated 11.08.2011 No. YaK-7-6 / [email protected] in red. from 31.01.2013. This is an A4 document in beige color. In TIN in without fail a number of information is given:
- Passport data
- The date the registration was made;
- A unique TIN number, consisting of a dozen characters for legal entities and 12 for individuals;
- Signature of the official authorized to issue the document;
- Seal of the Federal Tax Service that issued the document.
Important! Issuing a TIN is a completely free service, you can apply for a document at the place of registration.
TIN certificate for individuals - procedure for obtaining
In order to obtain a TIN certificate, you need to contact the Federal Tax Service at the place of residence or send the required list of documents by mail. It is also possible to submit an application online on the official website of the FMS.
A visit to the Federal Tax Service implies the passage of a standard procedure.
- Writing an application in the prescribed form. When filling out the form, it is necessary to carefully check the correctness of all data, the series and number of the passport, the absence of errors in the spelling of the last name, first name and patronymic. Any errors may cause a delay in receiving the document.
- After that, you need to provide a photocopy of the passport, if a citizen is under 14 years old, you need a copy of the passport of mom or dad.
- In addition, the minor must provide a birth certificate and a document confirming registration.
- After that, the employee of the Federal Tax Service checks the correctness of filling out the documentation and sends the information to the electronic register for registration of applicants.
- The TIN is issued after five working days.
If a citizen does not have the opportunity to visit the FTS office in person, he has the right to send an application and documents by mail. The method of obtaining a TIN via the Internet is very popular among citizens.
How to apply for a TIN online?
Obtaining a tax certificate via the Internet is a very convenient procedure. No need to go anywhere, all you need to apply is a device with an internet connection. The process in this case would be:
- Registration on the website of the tax service
- Completing the application form electronically
- A document will be sent to the specified mailbox, on which you must put your electronic signature.
After that, the application will be sent for consideration.
Important! The citizen will be notified of the readiness of the document via SMS or e-mail.
Why does a citizen need a TIN?
First of all, this document is necessary when applying for a job. The employer is obliged to pay taxes for its employees, therefore, when hiring, the personnel department will ask for a TIN along with a passport and other documents. Often, a TIN is required when contacting lawyers and notaries, for example, when buying real estate. In principle, this document may be needed in all situations, one way or another related to the work of the tax authorities.
Features of TIN for legal entities and organizations
As in the case of ordinary citizens, with the help of the TIN, deductions are kept tax funds legal entities. This rule also applies to citizens who have issued an IP. The TIN number is indicated in the income statement. In addition, a certificate is needed for doing business - it can be used to confirm the very fact of the existence of a company or enterprise.
Obtaining a TIN is the responsibility of every citizen
An identification number is assigned to a citizen of the Russian Federation once and does not change throughout life. When changing the name, surname, place of residence and other personal data, a new certificate is issued free of charge.
Almost every citizen of Russia knows what the TIN looks like: we present this form with a number when we get a job or receive benefits. In the article, we will consider the appearance of the TIN, as well as its significance for a citizen and its role in accounting for taxpayers.
Appearance of the TIN certificate of a legal entity and an individual
Commonly referred to simply as “TIN”, a certificate of registration of a taxpayer (individual or legal entity) with the tax authority looks like a document on a beige numbered form (in different years they issued forms with a pink or yellow tint) A4 format.
The form of the certificate was approved by the Federal Tax Service by order No. YaK-7-6 of August 11, 2011 [email protected] in red. dated 09/12/2016 and includes such required details how:
- surname, name and patronymic according to the passport;
- Date and place of birth;
- date of tax registration;
- TIN itself - taxpayer identification number.
The certificate is certified by the signature of the head of the territorial tax authority or other authorized person, as well as the seal of the territorial tax authority.
How will the TIN be in English?
Some people have to deal not only with Russian government agencies and organizations, but also with foreign ones. In this regard, it is necessary to translate documents into a foreign language, most often into English. The greatest difficulty is the translation of abbreviations, including TIN.
Here are the most common ways to translate this concept:
- using decryption: Taxpayer Identification Number;
- by transliteration: INN;
- by creating an abbreviation from Taxpayer Identification Number: TIN.
Certificate of TIN of an individual: procedure for obtaining
The TIN certificate for an individual is issued upon his application with a copy of the passport attached. Approved on November 5, 2009 by order No. 114n of the Ministry of Finance, the Registration Procedure ... provides that the certificate is issued within 5 days from the date of acceptance of the application.
Don't know your rights?
It must be understood that the absence of a certificate does not mean the absence of a taxpayer number. The fact is that if you work, do business, receive benefits from the state, pay tax on your house or car, then the inspection will automatically assign you a number. Information about the taxpayer according to Art. 85 tax code The Russian Federation is sent to the units of the Federal Tax Service by all government bodies(from guardianship authorities to Rosreestr divisions that describe and register real estate).
The document itself with the indication of such a number will be issued only upon application. No payment - no form, no state duty - is provided for obtaining a TIN certificate.
The usual practice of tax registration of individuals is at the place of residence. If a person does not have registration at the place of residence, then he can be registered at the place of temporary registration (at the place of stay) or with the tax authority at the location of his real estate.
TIN as a number: examples of the meaning of numbers
It must be understood that the document here is secondary. The number that is contained in the databases of the Federal Tax Service is primary. For tax accounting the very fact that a citizen has fallen into the sphere of regulation of tax law is important.
The answer to the question: “How many digits are in the TIN?” - depends on whether the taxpayer is an individual or an organization. The number for organizations is shorter - from 10 digits. For individuals - out of 12.
Each number has its own meaning:
- the first 4 represent the code of the territorial inspection that assigned the TIN;
- the next 6 (we mean individuals) are the taxpayer number in the single register;
- the last 2 are the control number, which is indicated by the inspection, having calculated according to a special algorithm.
The number is assigned to the taxpayer for life. Even if he starts entrepreneurial activity, TIN is not subject to change. With the death of the taxpayer, his personal number is invalidated.
The value of the TIN number is in identifying a person for the tax authorities, more accurate and convenient than by name and surname, which can be repeated.
Why do organizations and individuals need a TIN?
Among individuals, the TIN in the form of a document containing a number is especially often used individual entrepreneurs or other persons conducting commercial activities (for example, lawyers and notaries). Many counterparties under contracts want to see the TIN certificate, including it is requested in the set of documents for bidding for government contracts. It is required to indicate the TIN number in all reporting documents that are submitted to the tax office.
An individual who is not engaged in business usually provides a copy of the TIN when he gets a job. This makes it easier for the organization tax agent (transfer of personal income tax for their employees). If an ordinary citizen submits documents to the inspection, for example, a 3-NDFL declaration, he does not need to indicate the TIN. Tax authorities they themselves will establish it on the basis of the applicant's passport data.
TIN is an abbreviation that means "individual taxpayer number". This number is assigned by the tax service once, and it does not change throughout the life of a citizen or the entire existence of the organization.
It is used to identify individuals and legal entities in the tax structure.
When changing passport data, the TIN certificate itself is replaced, and the number remains the same. If a citizen decides to register as an individual entrepreneur, his TIN will also remain, despite the change in legal status.
Registration with the assignment of an individual number in the tax service is carried out, as a rule, at the place of registration. If there is no registration in the Russian Federation, then the person is registered at the place of residence, in his absence - at the location or registration of property for which tax must be paid (real estate or transport).
That is, an identification number is assigned to both Russian citizens and foreigners, if they work or own any property on the territory of the Russian Federation, and thus become involved in the taxation system.
When cooperating with foreign organizations, it is often necessary to translate documentation into English language. When translating "TIN", two options are acceptable:
- transliteration (INN);
- literal translation: Taxpayer Identification Number (abbreviated as TIN).
TIN is a code consisting of 10 digits (for organizations) or 12 digits (for individuals). The structure of the number is as follows:
- the initial two digits are the code of the subject of the Russian Federation;
- the third and fourth digits are the code of the tax division;
- the next 6 digits (or 5 - for legal entities) - the number of the entry in the Register of Taxpayers;
- the last digits are the check digit.
If a person has never been issued a certificate of tax registration, this does not mean that he does not have a TIN. The number is assigned automatically: necessary information come to the tax service from various state structures- bodies of the migration service, registry office, departments of Rosreestr and others. Reporting information about citizens is part of their duties, in accordance with Article 85 of the Tax Code of the Russian Federation.
The TIN certificate itself looks like a beige A4 form. Its form is established by order of the Federal Tax Service dated 11.08.2011 No. YaK-7-6 / [email protected] in red. from 31.01.2013. The document contains the following information:
- passport data - full name, gender, place and date of birth;
- actual TIN;
- date of registration with the tax office.
The document is certified by the seal of the tax department and the signature of the head of the department or other authorized person.
Why do you need a TIN?
TIN serves to record information about the income of citizens and the taxes they pay. Such identification is more convenient than by the name and surname or the name of the organization, which can be repeated.
Legal entities, as well as individuals registered as individual entrepreneurs, must indicate their TIN when submitting tax returns or other documentation to the tax authorities. Individuals who are not individual entrepreneurs have the right not to fill in the "TIN" column in tax return: passport data is enough (paragraph 5, clause 7, article 84 of the Tax Code of the Russian Federation).
Sometimes a TIN certificate is required by employees of the personnel department when applying for a job. It simplifies the process tax payments per employee. However, a citizen applying for a job, according to the Labor Code of the Russian Federation, is not required to present this document.
Before concluding various transactions, counterparties usually ask for the partner's TIN: this allows you to check the very fact of the existence of the organization and the reliability of the data provided, as well as obtain an extract from the Unified State Register Legal entities (USRLE).
There are categories of citizens who must obtain a TIN certificate. According to article 84 of the Tax Code of the Russian Federation, these include individual entrepreneurs, as well as notaries and lawyers engaged in private practice.
Sometimes a TIN must also be obtained for a child. If he becomes the owner of any property (for example, receives an apartment as a gift or inherits it), then his parents or other legal representatives are obliged to pay tax on him. TIN will also be required when applying for various state subsidies and benefits.
To obtain a document such as a TIN, you need to contact the tax office at the place of registration with a passport and fill out. The certificate must be issued within 5 days. There is no state duty for issuing a TIN.
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Today our article will be devoted to TIN. No, not the Inn River, the right tributary of the river. Danube, flowing through Switzerland, Germany and Austria, and the identification number of the taxpayer. Let us consider in detail what a TIN is, to whom it is issued, whether ordinary citizens need it and how to get it.
Brief description of TIN
Thanks to the taxpayer identification number in our country, a record is kept of individuals or legal entities that pay taxes. This is possible thanks to the digital code registered in the TIN. Such evidence legal organizations in the Russian Federation began to receive since 1993. Four years later, individual entrepreneurs were subject to mandatory taxation. And since 1999, any citizen can receive a certificate with an identification number.
In this regard, three groups of TIN are distinguished:
- certificate for an individual;
- private entrepreneur certificate;
- number for a 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 number at the place of residence, the record of the taxpayer and control values. When registering an individual entrepreneur or state of emergency, an individual is issued a special number, 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, 10 digits are used in the code (the decoding of the code is the same as for an individual). Number foreign companies always starts with four digits "9909" followed by 6 values indicating the code foreign organization and check digit.
Required Documents
So what is a TIN? Each person, upon receipt of a birth certificate at the registry office, is then assigned an identification number by the tax service. At the same time, obtaining a TIN certificate is not a prerequisite for individuals, but in the accounting department they ask him when applying for a job.
Now let's see where this number is issued. It is issued at the place of residence of citizens or the place of registration / location law firm in the tax office. In fact, you need to come to the tax office, write an application and pick up a certificate in a couple of days. In each case, certain documents are required.
An individual needs to capture the original and a copy of all sheets of the passport and the application to the tax office. If you receive a certificate for minor child, then bring a birth certificate and documents confirming your relationship.
A legal entity at the time of registration of its company must tax office write an application for a TIN. Attach the registration certificate and all the constituent documents of the owner of the company to the form.
Individual application form
The application for obtaining a 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 data (number, series, when and by whom issued).
- Citizenship (indicate either your state, or write "stateless").
- Address of residence in the Russian Federation (zip code, subject, region, city, settlement, street, house, if any - building, apartment number).
- A document confirming the authenticity of residence at the specified address in the Russian territory, if the passport contains a different address.
- Date of registration at the place of residence, which was indicated in the line after citizenship.
- Address of previous residence.
- Reason for obtaining a TIN (tick one of the items that most accurately describes your circumstances).
Please note that the application must be completed with a ballpoint pen (black or blue) only. You need to fill in all the data in strictly designated lines. There should be no postscripts, arrows, footnotes, abbreviations that do not correspond to the Russian language.
Legal entity statement
To register with the tax service and obtain a TIN, form No. 12-1-1 is required.
- The header indicates the date of the application and the name of the tax service.
- The text contains information about the legal entity (full and abbreviated name of the organization).
- Registration addresses (indicated in the constituent documents) and location.
- The full name of the body that carried out the registration of organizations.
- Registration number and date of registration.
- The size of the authorized capital.
- Reason for registration (check the box next to the option that best suits you).
- If the company is a branch, then all the data of the head office are registered.
- Information about the head and chief accountant with all contact details.
- Indicate 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 services have official websites that allow you to fill out a document at home. Go to the website of the Federal Tax Service and fill out the electronic application form, which does not differ from the printed sample, and after a few days you will receive a certificate in electronic or paper form. This is convenient, considering 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 electronic signature, which must be authenticated. It can be obtained from certain tax centers.
Another option for avoiding queues is to come to any tax department where there are electronic terminals and fill out the appropriate form. You can get a certificate only at the tax office at your place of residence.
If you cannot come in person, then write a power of attorney for another person and certify it with a notary. You can receive the document by mail. You need to write a letter to the tax office with the completed form No. 2-2, but here you also need an electronic signature and special program"Taxpayer LE".
Why is a TIN required?
Legal entities cannot make any transaction without an identification number. But why is the TIN for an individual who is not engaged in business, and taxes are paid with wages? Obtaining a TIN certificate is not a mandatory requirement in our state for ordinary citizens. Moreover, everyone already has their own identification number, which is assigned in the tax office immediately after the birth of a person.
It is by this number that you can find out what taxes were paid by an individual:
- from income (salary, rental of real estate, vehicles, sale of their 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 in the form of 3-NDFL. But if we compare this form with the TIN, then 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 the certificate is lost or the data is changed
Thus, we clarified once again what a TIN is. Now let's see what to do if you lost the certificate, changed your place of residence, took your husband's surname, etc. Regardless of whether it is an individual or a legal entity, the code in the number does not change if the certificate is lost. Therefore, come with the documents and write an application for the return of the identification number.
There is no form for returning the TIN, so write in free form to the head of the tax service. In the text of the application, ask for a duplicate certificate to replace the lost one and indicate the number of the lost certificate.
If any information in the certificate changes (place of residence, last name or first name), you can come to the tax office at the place of residence and describe your situation. Bring new documents confirming your words (marriage certificate, passport with registration). Then in a few days you will be issued a new certificate with the old code, but new data. However, tax officials do not insist on changing the TIN if your last name or address has changed.
Brief conclusions
So what is a TIN? A special code that is issued to every person almost after birth, according to 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. Individuals receive a certificate at will. tax service issues a TIN certificate within 5-14 days.