What is a TIN and how to get it

When you work for a job, among other necessary documents there is also an INN. Many people have a question about what is an INN? What is it for and why should we necessarily be numbered? Ten years ago there were serious disputes about this. Especially religious citizens, having learned about the need to assign numbers to each person, remembered the so-called number of the beast, sincerely believing that it was the TIN. Others were just too lazy to waste their time on the line for getting another "piece of paper". However, over time it has become something quite ordinary, its existence no longer surprises anyone. However, the need for this document is still not clear to everyone.

What is an individual's tax ID

Tax ID is an individual number of a citizen in the tax system. Everyone knows that from any income received in Russia it is necessary to pay tax. To track the duty to pay taxes and pay off debts, tax numbering of citizens is introduced.

The assignment of the identification number is carried out when the citizen applies to the tax at the place of residence, where he will need to write an application for the TIN and provide all the necessary documents:

• A photocopy of the passport;
• A photocopy of the birth certificate (if there is no passport);
• A photocopy of the document confirming the place of residence (if the passport does not have a stamp on the residence permit).

Depending on the nature of the tax work, the number will be assigned either immediately upon appeal, or within several working days (usually five). Tax Identification Number is a sequence of 12 digits (Arabic). The first two figures characterize the code of the subject of the Russian Federation. The next two are the tax department code. The six subsequent figures reflect the taxpayer's record number. The last number of two digits is a check number and shows the correctness of the number. After assigning the number to the taxpayer, a certificate of registration - an A4 sheet containing the taxpayer's personal data and its identification number is issued.

Since recently, it has become possible to obtain a TIN via the Internet. For this it is enough to leave an application on the tax portal. There you can track the status of the application. This method is good because it can be ordered directly from home or from the workplace, without spending time on a trip to the tax. The TIN of an individual entrepreneur does not differ from the usual one, therefore, when registering an IP, it is not necessary to obtain one more number.

What is a TIN of a legal entity

Registration as taxpayers should also be legal entities. The assignment of a number and the receipt of a certificate in this case is carried out at the time of registration of the enterprise. To receive a ready TIN is an employee with the right to sign. At the moment, it is impossible to order TINs to enterprises online.

The tax number of legal entities is a combination of ten figures, the first of which reflects the subject of the Russian Federation and the tax code. Another five figures are directly the tax entry number in the EGRN section. The last digit is used to check the correctness of the number.

What is an INN of a foreign legal entity

If a legal entity is registered abroad but carries out activities in the Russian Federation subject to Russian taxation, it must also receive an INN. This number is a consecutive combination of ten numbers, however the first four of them will always be "9909".

Replacement and refusal to receive TIN

The INN is assigned for each person (be it physical or legal) once, for the whole life (time of functioning). In case of loss of such a duplicate must be issued, for which it is necessary to apply to the local tax office. After the death of a person or the cessation of activity of the legal entity, the TIN can not be assigned to another entity. It is not possible to replace the TIN in case of a change in the personal data of the person (name, place of residence) and reorganization of the enterprise.

Any citizen may refuse to receive the TIN and use the identification number in the documents. To do this, you need to write an appropriate application in the tax. Legal entities do not have this right.