Many citizens of our country know that we have a certain package of “mandatory” documents that is in every person’s home. These always include a passport, birth certificate, and compulsory health insurance policy. In addition to these mandatory papers, there is one more document that almost every citizen of Russia has. We are talking about TIN.

Despite its “popularity,” many citizens do not even know what it is for. They filed it once before getting a job and forgot it, throwing it in the closet in a folder with the rest of the “unnecessary” documents. However, in fact, the importance of the Taxpayer Identification Number (TIN) is difficult to overestimate for the average working citizen, including entrepreneurs, as well as owners of real estate, land plots, and so on.

The abbreviation TIN stands for “Taxpayer Identification Number.” From here it becomes obvious that the main task of the document is to unambiguously identify a specific individual for the tax authorities. In addition, the decoding provides another important knowledge - the TIN is not only and not so much a document, but twelve digits, which make it possible to clearly distinguish a citizen from other taxpayers. However, it just so happened that people began to call the document not a “taxpayer certificate”, but an INN. By the way, these numbers are indicated on the paper itself.

Be that as it may, many people still do not know the “true purpose” of this document and simply present it to their superiors when asked. Let's figure it out together, why do we even need a paper like TIN?

In this article we will cover in detail all the legal aspects of this document. Why do you need a TIN, in particular for an individual? What is it used for? To whom should he be introduced? You will find answers to all these questions in the article.

What is a TIN?

The taxpayer identification number is, as already mentioned, twelve digits that allow the tax authorities to uniquely identify a particular citizen paying taxes. This is a kind of personal account for an employee, which is opened in his name with the tax authorities. When registering such a personal account, government officials, of course, pay attention to the person’s passport details, but they do not identify him by them, but by the TIN. The data itself, specified during taxpayer registration, remains in the database and is practically not used.

Let's talk a little about the code structure. The first two digits indicate the region in which the citizen issued this document. The third and fourth are the department of the tax authorities, to which he applied with an application. All subsequent ones are his personal code, which is issued in the usual manner. Accordingly, there cannot be two people with the same TIN. Government authorities have taken all measures to prevent this from happening.

In addition to the number, TIN is also the name of the paper that is issued to the taxpayer after registration. It indicates his personal data specified in the application (last name, first name, patronymic, passport number and series, etc.), as well as the code itself.

Do I need to replace my Taxpayer Identification Number?

There are many occasions during which you will have to think about this question. A change of surname or first name, loss of an old document or its damage - all this is sufficient grounds for changing the document and getting a new one. However, due to imprecise wording, this can get a little confusing. Let's take a closer look at when to change the code and when to change the paper.

1. The taxpayer code is issued by the tax authorities once and for life. Thus, the identification number never needs to be changed, no matter what the circumstances. If, for example, you changed your last name or other passport data, the tone information will be sent to the tax office, and it will update the database. However, your identification code will remain intact. Therefore, the TIN as a number remains yours for life.
2. The document with the taxpayer code must be replaced in all of the above cases. However, don't worry - this is not an emergency procedure. Since the main determining factor is the identifier, any government officials will be able to forgive you for delaying the replacement of the document. Nevertheless, you are obliged to change the certificate, since this is specified in the law, although without specifying a deadline. In addition, providing a TIN in which your passport data differs from the passport data in the tax service database can lead to many unpleasant questions.

Why do you need a TIN?

First of all, this is the only document that confirms your rights as a taxpayer. It is this certificate that guarantees that you regularly pay mandatory taxes to the state.

Almost each of us has encountered a situation where, when submitting certain documents, at the request of an authority, they ask for a TIN. Today we will talk about what a TIN is, what a TIN certificate looks like and what is needed to obtain it, as well as in what areas and for what it is used.

What is a TIN and what does the certificate look like?

So, what is a TIN? TIN is an abbreviation that stands for taxpayer identification number, which is assigned to him upon registration as a taxpayer of his country. Registration is accompanied by the issuance of a certificate, which almost everyone has. The taxpayer is registered as an individual or a legal entity. A certificate of assignment of an identification number to a taxpayer is issued in the form of a document drawn up on a form that includes the following details taxpayer:

• Full name of the recipient;
• gender;
• place and date of birth of a person;
• date of registration with the tax service;
• the citizen identification number itself;
• signature of a representative of the local tax authority and seal of the organization.

There is a category of citizens who refuse to receive a certificate due to religious and other beliefs, but if a person does not have such a document in his hands, this does not mean that he does not have an individual number.

TIN is assigned automatically all citizens who work as hired workers or run their own business, pay taxes on real estate or a car, and receive certain benefits from the state. Depending on the financial relationship a person has with the state, the authorized body (for example, the social security agency or Rosreestr when making real estate transactions) transfers all information about him to the tax service.

A certificate of assignment of a TIN to a person is issued upon request free of charge. As a rule, this happens at the place of residence - permanent or at the place of registration, or at the location of the real estate in his possession.

An individual taxpayer identification number in our country can be assigned either at his personal request or at the initiative of the tax authorities, if a person takes part in real estate transactions, purchases or sells a car, or registers a business.

To obtain a certificate of assignment of an individual tax number, You will need the following set of documents:

• an application requesting the issuance of a certificate in accordance with the established form;
• passport (copy) or other document capable of identifying.

When it comes to receiving a document for a child under 14 years old, then the list of documents will be larger:

• a statement written on behalf of one of the child’s parents or guardians;
• a copy of the parent's passport;
• a copy of the birth certificate;
• a document confirming the registration of the child at the place of residence from the passport office (copy), if the birth certificate does not indicate the place of registration of the child.

You can issue and receive a certificate of assignment of a TIN at the tax authority at your place of residence. If a person does not have a permanent place of registration, then he can draw up a document at the tax service at the place of temporary residence or in the region where the real estate that is his property is located.

First, the tax officer enters information about the applicant into the electronic register and prints the certificate on a numbered form. Such a certificate has one copy and is issued to the owner five days after the tax authority receives a corresponding request from the applicant.

TIN certificate can be obtained in the following ways:

• personally through a visit to the tax office;
• through your authorized representative;
• by postal message;
• through the Internet.

How to obtain a TIN personally or through a proxy

In cases where the applicant brings documents to obtain an identification number to the tax authority on his own, he can provide only original documents and their uncertified copies. Next, there is a procedure for comparing uncertified copies with all the originals, after which the latter are returned to the owner.

And if the application and copies of documents are sent by mail, they must first be certified by a notary to prove their authenticity.

If for one reason or another a person does not have the opportunity to obtain a TIN certificate on his own, he can entrust this procedure to to your authorized representative. However, such a person is obliged to provide not only certified copies of documentation, but also a power of attorney from the applicant, previously executed by a notary. Such a power of attorney must include information about granting the right to this citizen to represent the tax interests of the applicant in the relevant government bodies. An authorized person can also receive a completed certificate if he has a power of attorney, and if the applicant comes himself, then he is only required to have a passport.

Features of obtaining a TIN via the Internet

You can also obtain a TIN certificate via the Internet, for this you should register on the site Federal Tax Service, then:

• you need to fill out an electronic application form to receive the document;
• After filling out the form, you will receive a pdf version of the document by email, which you can accompany with your electronic signature.

In addition, the document can be obtained in the same way electronically through the state service portal, although the procedure for gaining access is slightly different.

So, we have already figured out what a TIN is, but why is it needed?

As mentioned earlier, the identification number can be used to regulate the actions of a particular citizen when performing certain financial transactions or actions.

The TIN number depends on whether its owner is an individual or a legal entity. For individuals, a number of 12 digits is assigned, and for legal entities - of 10, respectively. Why is this so, and what do these numbers mean:

If the document is secondary to the number itself, why is it so important?

The fact is that this document may be requested when making certain commercial transactions or disputes, lawyers, notaries and other officials. It is often requested when concluding legal and commercial contracts; without them, one cannot bid on government contracts; without this document, one cannot perform any actions related to the activities of the tax authorities.

In most cases, a document on assignment of a TIN is required from a person along with a passport when applying for a job. This makes paying taxes for employees easier.

A TIN is assigned to a person once for life and even if a person moves from hired work to his own business, he does not change. The number is invalidated only after the death of its owner and can subsequently be reused.

According to the current legislation, individuals must pay mandatory payments in the form of taxes, report on certain forms, etc. At the tax office, each person is assigned a unique identification number by which he is registered as a taxpayer. How to obtain a TIN for an individual? For the first time, you can obtain a TIN via the Internet, or by directly contacting the Federal Tax Service or the MFC.

TIN is the identification number of tax payers, which is assigned to them by the relevant authority and is reflected in the certificate issued to them.

Currently, it is assigned to every citizen, and this is carried out even in early childhood, if children become payers of such mandatory payments.

The initiator of appropriation can be either the citizens themselves or their representatives, or the tax authorities.

This identification number for an individual consists of twelve digits:

• The first two reflect the number of the region in which the certificate is issued, the next two reflect the number of the tax authority that issued it.
• Numbers 5-10 reflect the immediate taxpayer number.
• The remaining two last digits reflect the checksum by which the TIN is verified.

Attention! Since 2017, registration is carried out at any tax office.

The TIN is affixed to all payment documents used to pay taxes by an individual. Using this number, the tax office keeps records, accrues and receives mandatory payments.

Individuals can obtain information about property taxes and personal income tax only if they know their TIN.

Despite the fact that the TIN certificate is not in the mandatory list, a copy of it is often asked to be given by the company's personnel.

Important! Not only citizens of our country, but also foreigners must have a TIN. They have been charged with this responsibility since 2016. Now they will not be able to obtain a patent for their work unless they first register.

What documents are needed for TIN

Regardless of how to make a TIN - via the Internet, by mail or in person, you must submit a certain package of documents.

• The application (in form 2-2-Accounting) can be printed from the Federal Tax Service website or taken directly from the tax office. If a certificate is issued for a person under 14 years of age, then the application is drawn up from one of his parents.

Important! When applying to the Federal Tax Service to issue a Taxpayer Identification Number (TIN), the inspector fills out such an application independently (in most cases), based on the documents submitted.

• A copy of the taxpayer's passport or other similar document identifying the person. For a minor who is under 14 years of age, a copy of the birth certificate is provided.
• A copy of the applicant's passport - must be presented to the parents of minors when they apply for a TIN.
• A copy of the certificate of registration at the address of residence - required for minors who do not have a passport and there is no such mark on the birth certificate.

Read also:

How to receive payment under compulsory motor liability insurance after an accident in 2018

Where to get a TIN for an individual

It is possible to obtain a TIN in the general manner from the Federal Tax Service at your place of permanent residence. To do this, you can order a TIN via the Internet, submit an application by mail, or bring a package of documents to the tax office or MFC in person.

When sending documents by mail, copies of documents must first be certified by a notary.

If at the time of receiving this certificate a person does not have a permanent residence permit, then the certificate is issued at the address of his temporary location or at the location of his property.

Is it possible to get a TIN at a location other than your place of registration?

Attention! Since 2017, you can obtain a TIN at any tax office, but you will be registered at your place of registration. The basis is Federal Law No. 243-FZ of July 3, 2017. Amendments have been made to the Tax Code of the Russian Federation, Art. 83, paragraph 7. About how to find out the TIN number from a passport or other document, if you have already received it, read here.

How to obtain a TIN for an individual

An individual can obtain a TIN in various ways.

How to get a TIN via the Internet

This method makes it possible not to stand in line and send an application for issue at any time of the day or night. Currently, there are two ways to register a TIN using the Internet - on or through the Gosuslugi portal.

These options differ in design and procedure, but in practice they provide two opportunities to submit an application and receive a form:

• If a citizen does not have a strengthened ID, you must register on the site using your email address (or SNILS) and password. For the Gosulugi portal, you will still need to undergo identity verification in the manner established by it. After this, in your personal account you will need to indicate personal data, information about your passport and registration, and contacts. The completed application for issuance can be sent to the Federal Tax Service in this way, but it will be possible to receive it only in personal presence with the provision of original documents.
• If a citizen has an enhanced electronic signature, then it is necessary to prepare an encrypted request using a special program and send it to the Federal Tax Service. The finished form can be received by registered mail or in an electronic PDF file certified by a qualified electronic signature of the tax service.

Obtaining a TIN at the MFC

Recently, it has become possible to issue a TIN through the “My Documents” multifunctional centers (MFC). In this case, you can contact the institution either personally or through your authorized representative. The process of obtaining the form is included in the “One Window” mode - this means that all necessary procedures can be performed on site with one operator.

Any modern state imposes many obligations on each of its members, among which is the possession of a certain number of documents, without which it is difficult, and sometimes even impossible, to take full part in the life of society. In our country, there is also a list of mandatory and additional papers that are issued to every citizen, some immediately after birth, others upon reaching adulthood and/or under other conditions. Complying with all the accompanying rules for obtaining and using documents is in the interests of everyone who does not want to complicate their lives and bother with the restoration of lost, damaged or expired documents. But everyone goes through the receiving and registration stage at least once. For some time now, the TIN has also been one of the documents that every citizen must have. How to get it for the first time and in what situations you will need it later - read below.

What is a TIN? Who needs a TIN and why?
The abbreviation TIN is easy to decipher: taxpayer identification number. And from the name itself it becomes clear that it is assigned to everyone who pays taxes to the state treasury, in other words, earns money. Requirements for taxpayers have changed over time and, if in 1993-1997 a taxpayer identification number was issued exclusively to legal entities, and until 1999 it was also assigned to entrepreneurs, today everyone who was born on the territory of the state must receive a TIN. The unique number of each citizen consists of 10 digits and is stored in population registration information databases. In fact, the tax authorities need it in order to take into account each taxpayer and know about his income, expenses and taxes paid by him (VAT, land tax, property taxes, etc.). In practice, everyone who tries to get a bank loan, get a job, apply for a foreign visa, etc. is faced with the requirement to present a TIN certificate. Moreover, in some cases, presentation of the TIN is not mandatory, but for each accounting department to calculate legal income (salaries, one-time payments), it is advisable to know the recipient’s TIN.

Accordingly, you cannot do without a TIN in any case, no matter what you do or what lifestyle you lead. Moreover, it is assigned to each person after birth, and he must obtain the appropriate certificate on his own by contacting special authorities. You can even find out the 12 digits of your number virtually, and you can receive a certificate in your hands (it is this or a copy of it that must be presented when performing the above and some other financial transactions) only upon presentation of a citizen’s passport and fulfilling certain other conditions. But you don’t have to wait until you reach adulthood to do this, because a passport is issued two years earlier. And recently, the procedure for obtaining a TIN certificate has become even simpler: you can order it online by filling out a ready-made application form. The TIN certificate is issued once, and if it is lost or damaged, it can be restored, but it is troublesome and complicated, so it is better to just immediately handle the document as carefully as possible. But even after restoration, you will be issued a certificate with the same unique number, because it cannot change for the same person. Even when changing the surname, marital status, registration and/or other passport data, adjustments are made only to the information about the taxpayer in the database, but the code remains the same throughout life.

How to get a TIN from the tax office
According to the basic rule, TIN is issued to individuals by the Tax Inspectorate (its local branches). The certificate is issued within five working days after you contact the appropriate institution, express a desire to receive a TIN, present your passport and its copy and fill out an application for a taxpayer identification number in your own hand. This is a relatively simple procedure that should not take you too much time and effort. And in order to simplify this process as much as possible, follow these rules:

1. Find in advance on the Internet the address of the tax office at your place of residence and go there during business hours.
   
2. Take with you the original and one copy of your passport (the first two pages and all pages containing significant information such as registration, marital status, etc.).
   
3. Fill out the standard form on site at the appropriate service department or print it in advance and bring it already completed.
   
4. As a rule, the document will be issued to you 5 working days after completing the above actions. The certificate is an A4 format containing, in addition to the 12-character TIN code itself, your passport data.
   
5. You have the right (if you wish) to enter information about your TIN in your passport. To do this, take both documents (passport and certificate of assigned TIN) and contact the special inspectorate here, at the tax service, where they will make such a mark in your passport.
   
6. For legal entities, the procedure and timing for the first receipt of a TIN are practically no different from those described, with the exception of the need to provide additional documents related to business activities (a detailed list of them in each specific case will be provided to you by the tax office).
   

How to get a TIN via the Internet
You can save time by skipping the trip to the tax office and filling out an application for a TIN online. For this purpose, a special section has been created on the official website of the Federal Tax Service http://www.nalog.ru/, where online each citizen can submit an application for a TIN and receive related official information in a comprehensive form. The interface of this service is quite clear and convenient, but just in case, here is a brief explanation and the sequence of actions ahead of you:

1. Having opened the corresponding section of the tax service website, you will see the standard form “Application for an individual to register with a tax authority on the territory of the Russian Federation” that must be filled out.
   
2. The application consists of several sections, in each of which you need to indicate, respectively, basic passport data, information about place of residence, citizenship, etc. At the end, be sure to include your contact information: postal and email addresses. The latter will receive a notification about the status of your application.
   
3. Remember to save the document after completing each subsequent section. If desired, the entered data can be edited in draft form before the application is submitted.
   
4. Now you can independently monitor the status and processing of your application on the same website and/or print out the completed application. For its part, the Federal Tax Service, having received your application, enters the data you specified into its information database and accepts responsibility for their safety.
   
5. But to receive the original certificate, you will still have to appear in person at the tax office at your place of residence. As a last resort, an authorized representative can do this for you, but only if you present them with a power of attorney.
   

The deadline for issuing a document when submitting an application in virtual form is the same: 5 working days. There are other possibilities for obtaining a TIN: for example, submitting an application and receiving a certificate by mail, using an accelerated procedure, etc. But they are associated with additional difficulties and financial costs, and in general are rarely necessary. It is interesting that some religious denominations, including Christian and Protestant communities, do not accept the TIN and even identify it with the “number of the beast.” And, although the Russian Orthodox Church, in general, is more loyal and does not prohibit its parishioners from registering with the tax service, recently at the state level it has been officially allowed to refuse to indicate their identification number in documents when using the wording “for religious beliefs.” But, if you do not have such a dislike for the blanket identification of taxpayers and do not intend to hide from the tax office or hide any facts of your financial relations with the state, then it is better to obtain a TIN and use the certificate of its assignment as needed.

It is difficult to find a person who has not heard of the abbreviation TIN. But not everyone knows that this document is the most important for the state. This is an individual code for each taxpayer, which is entered into a single tax base. It is through it that you can track a person’s work activity, and as a result, control the payment of mandatory taxes and make contributions to the pension fund. So why does an individual need a TIN and what type of document is it?

Inn - what is it?

TIN is an individual taxpayer number that must be assigned, without exception, to all working citizens of Russia. Organizations and legal entities are also required to receive it. An “identifier” for a person was created with the goal of distinguishing citizens not by last name, but by an encrypted code, which reduces the risk of errors to a minimum. A TIN is assigned to an individual only once in a lifetime; if lost, a duplicate is issued (a special mark appears on the document).

The code is never changed; it is an electronic card of every citizen or enterprise. If a person dies, his individual number is canceled and declared invalid. It cannot be assigned to another citizen.

What does the Taxpayer Identification Number look like?

This is a light beige numbered form that contains information about the person; the document is issued on a sheet of A4 paper. What details should be:

• Personal data that completely repeats the information in the passport - last name, first name, patronymic of the taxpayer;
• Date and place of birth;
• Gender of the person;
• The date when the citizen was registered with the territorial tax authority;
• And the 12-digit number itself, which is the person’s identifier.

The document must have a wet stamp from the tax structure and the signature of the head of the organization.

How many digits are in the TIN and what do they mean?

It is worth remembering that the document itself is not as important as the identifier specified in it. It will be reflected in all databases of the Federal Tax Service and the pension service. If you are an individual, then your TIN code will consist of 12 digits, if a legal entity - 10 digits. The code is encrypted only in Arabic numerals; entering letters and other characters is not allowed. What do the numbers mean:

• The first 4 characters are a special code that is assigned to the territorial tax service where the TIN was issued;
• The next 6 digits are the individual number of the taxpayer himself, which is reflected in the unified register;
• The last 2 characters are a number that is generated in a special order; it is a control number.

If you are an individual and have decided to engage in entrepreneurial activity, your TIN will not be changed.

How to get a TIN and what documents to provide?

It is worth understanding that if you work or run a business, but have not yet received a TIN, it has already been assigned to you! This happens automatically as soon as the tax service receives information about the deduction of taxes and mandatory payments established by the state. That is, you have not become “invisible”, you just don’t have the appropriate document yet. You'll have to get it. To do this you need:

• Visit the territorial tax authority at your place of permanent residence (registration). If you do not have one, you can be registered at the place of temporary registration or in the city (district) where the property is registered in your name;
• Write an application in the prescribed form to obtain a TIN, attach a copy of a valid passport of a citizen of the Russian Federation; international passports and driver’s licenses are not accepted;
• Submit documents (application and copy of passport) to the inspector.

Please note that obtaining a TIN in Russia is a free procedure and does not require payment of state duties or other payments. You will be given the finished document within 5 days; you can pick it up only upon presentation of your passport.

We issue a TIN online

You can get the code without even leaving your home. To do this, you need to visit the official resource of the Federal Tax Service, go to the “Registration of an individual” section. To issue an ID:

• Fill out an application on the website;
• Register it in the proposed manner and send it to the tax office for processing;
• A report on the processing process will be sent to your email address (specified during registration);
• Contact the tax office at the place of registration and pick up the completed TIN.

To obtain a taxpayer number, you will need to provide a special registration number that will be sent to you by email.

How to find out your TIN?

There are three ways to find out your TIN using your passport quickly and safely.

1. Contact the tax office and provide your passport information.
2. On the State Services website
3. On the official website of the Federal Tax Service.

Why does a person need a TIN?

In fact, this document is more needed by citizens who conduct active commercial activities and some special categories of citizens. The number is requested by business partners; it can be displayed in the details when concluding contracts. The TIN must be reflected in all documents (reporting) submitted to the fiscal authority.

TIN is required when applying for a job. It is by the identifier that the organization will reflect the deduction of taxes, mandatory fees and payments to the pension fund. A code is required if a person files a tax return.

An interesting fact, but by law you cannot be required to obtain this document. That is, when making deductions or any “profitable” transactions, the tax office will establish it for you using your passport data. True, in reality such a law does not “work”. But there are categories of citizens whom the legislator is obliged to obtain a TIN:

• Civil servants;
• Private detectives;
• Practicing notaries are private;
• Security guards are private;
• Chief accountant of the enterprise.

But organizations and legal entities are all required to obtain a TIN number. It’s not difficult to get an individual code yourself, but you shouldn’t refuse to receive it. This can significantly complicate your life, because bureaucratic delays have not yet been canceled.