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Ten years ago, many could say that they did not know what a Taxpayer Identification Number was and why it might be needed. But today, obtaining a TIN is an important procedure for every citizen of Russia, regardless of his type of activity. This document is drawn up both for an individual individual and for a legal entity. But we will tell you in more detail what it is for and how to get it in our article.

The abbreviation TIN is constantly on everyone's lips. But not everyone knows how to decipher it. But everything is quite simple. TIN is a taxpayer identification number, presented in the form of a document indicating a digital code that is automatically assigned to each new citizen from the moment of his registration in the general register of citizens of Russia. It is needed to register a citizen as a taxpayer. And it is used in the work of all government agencies.

It doesn’t matter whether you run a private enterprise or simply pay income tax on your official salary, you must be registered in the country’s tax system for the correct data processing procedure. With the help of tax service control, the state can receive reliable information about ongoing contributions to the budget, both individually for each citizen and for existing enterprises. And also control the correctness of the calculation of pension contributions, through which the pension fund is formed.

It is a mistaken belief that if you have not applied for a TIN, then you are not registered with the tax office and have not been assigned a code. It is assigned to everyone from birth, and you can get it even for a baby. But to receive it in the form of a document or not is a personal decision for everyone. After all, there is a category of people who, for religious reasons, do not want to formalize it, and no one can force them.

Main areas of application of TIN

If you are an individual, then having an identification number is useful for the following actions:

employment for a vacant position (it is worth noting that it will not be possible to get a job at a serious enterprise or government service without a TIN; this document is included in the list of mandatory submissions);
declaring income is an important process for the correct assignment of tax deductions both for future pension provision and insurance;
to receive required tax deductions;
when preparing various documentation, including for the sale or purchase of real estate, cars, obtaining a loan;
To register on the State Services website you will also need a TIN;
to obtain information about tax debts and fines;
opening of individual entrepreneurship.

If everything is more or less clear with adults, then the question “Why does a child need a TIN?” baffles many parents. But it turns out everything is not so simple. For a child, having a TIN is useful in the following situations:

if property subject to taxation is registered in the name of a child;
to receive an inheritance registered in the name of a child who has not reached the age of majority;
if it is possible to receive tax or social deductions. For example, a contract student who is dependent on one parent after the death of the second (in the event of the loss of the second breadwinner) can claim a tax deduction.

For reference! The TIN form will be sent electronically to the email address you provided. In the future, you can simply print it out.

Obtaining TIN for legal entities

In fact, the tax registration procedure is almost identical to that for individuals. Except for some nuances. If an individual does not have to register it at all, then the Tax Code of the Russian Federation assigns the obligation for each newly formed legal entity to register for tax purposes within 10 days after registration of the enterprise.

Important! Penalties will apply if time limits are not followed.

When submitting an application to the tax office, the newly formed enterprise must provide a complete package of constituent documents. In order for the package of documents to be formed correctly, it is advisable to contact the inspectorate in advance and consult with an employee about the list of required documents.

How to issue a TIN for a minor

As is known, up to the age of 14, all interests of the child are represented exclusively by parents, guardians or any other official representatives. Registration of a TIN is no exception. Thus, any representative of the child can submit an application. And also attach the following package of documents:

a completed application on behalf of the child;
birth certificate and its copies;
a document confirming the presence of registration in the region where the tax service is located;
passport of the representative of the minor child submitting the application for him.

Note! If the child has reached 14 years of age, they can submit an application independently. The procedure is identical as for other individuals.

TIN restoration procedure

No one is immune from the loss of documents. The TIN, like other documents, is very important and therefore requires mandatory restoration. As with the first registration, and to restore documents, you can use one of three main methods of submitting an application: in person, by mail or on the Federal Tax Service website.

An important difference between receiving a document again is the need to pay a state fee. Today it is 300 rubles. After submitting the documents, a copy of the TIN will be issued within 5 days. If you need to obtain a certificate as soon as possible, you will have to pay a state fee of 400 rubles. Then the document can be issued within one business day.

When submitting an application you must provide:

a completed application in the prescribed form 2-2;
original receipt of the fee paid;
copies of the applicant's passport (with photo and registration).

Answers to frequently asked questions from citizens

In general, the procedure for obtaining and the scope of application of the TIN should become clear after reading our article. However, after carefully reviewing the forums, we have identified a number of frequently asked questions that we would like to provide answers to.

Does every citizen need to obtain a TIN?

No, such a necessity is not established by any law of the Russian Federation. An exception is the registration of TIN for legal entities. However, let’s not forget that in order to carry out most transactions, apply for a job, obtain loans and much more, you must have a TIN to transfer data to the tax office about the action taken. Therefore, if you work and pay taxes, own property or receive social benefits, then you are automatically registered with the tax authorities. But whether to receive an official form or not is entirely up to you.

Is it necessary to change the TIN after changing personal information?

Registration in the tax service system is carried out once and for life. Regardless of new circumstances (change of surname, moving to another region), the TIN is assigned to a citizen only once. So, to confirm that this is your TIN, it is enough to submit a document justifying the change of previously existing personal data (marriage certificate or change of surname on your own initiative).

Do foreigners need to obtain a TIN?

If a foreign citizen expects to stay in Russia for a long time, and at the same time plans to get a job or open his own business, then he will register with the tax service in the same way as a citizen of the country.

Reasons for obtaining a TIN by foreign citizens:

obtaining a temporary residence permit in the Russian Federation;
official employment or opening your own business in the Russian Federation;
purchase of real estate in the Russian Federation;
purchasing a vehicle without deregistering it in the Russian Federation;
carrying out transactions subject to taxation.

If a foreign citizen does not plan to carry out any of these actions, then he does not need to obtain a TIN.

To obtain a document, you can contact the Federal Tax Service yourself or through your employer. In addition to the documents requested from residents, the emigrant must provide a copy of the migration card.

Can I view my Taxpayer Identification Number (TIN) without receiving an official document?

When applying for a job, the Taxpayer Identification Number (TIN) is among other required documents. Many people have a question about what is a TIN? Why is it needed and why do we have to be numbered? Ten years ago there was considerable controversy about this. Particularly religious citizens, having learned about the need to assign a number to each person, remembered the so-called number of the beast, sincerely believing that this would be the TIN. Others were simply too lazy to waste their time in line to receive the next “piece of paper.” However, over time, it has become something completely ordinary; its existence no longer surprises anyone. However, the need for this document is still not clear to everyone.

What is TIN of an individual

TIN is a citizen's tax identification number. Everyone knows that it is necessary to pay tax on any income received in the Russian Federation. To track the obligation to pay tax and repay debt, tax numbering of citizens is introduced.

Assignment is carried out when a citizen contacts the tax office at his place of residence, where he will need to write an application for a TIN and provide all the necessary documents:

photocopy of passport;
a photocopy of the birth certificate (if you don’t have a passport);
a photocopy of a document confirming your place of residence (if your passport does not have a registration stamp).

Depending on the specifics of the tax office’s work, the number will be assigned either immediately upon application or within several working days (usually five). The TIN of an individual is a sequence of 12. The first two digits characterize the code of the subject of the Russian Federation. The next two are the tax division code. The six subsequent digits reflect the taxpayer's record number. The last two-digit number is a check number and shows the correctness of the number. After the number is assigned, the taxpayer is issued a registration certificate - an A4 sheet containing the taxpayer’s personal data and his identification number.

Recently, it has become possible to obtain a TIN via the Internet. To do this, just leave an application on the tax portal. There you can track the status of your application. This method is good because you can order it directly from your home or workplace, without wasting time going to the tax office. The TIN of an individual entrepreneur does not differ from the usual one, so when registering an individual entrepreneur there is no need to obtain another number.

What is the TIN of a legal entity

Legal entities must also register as taxpayers. In this case, the assignment of a number and receipt of a certificate is carried out at the time of registration of the enterprise. An employee who has the right to sign must receive the completed TIN. At the moment, it is not possible to order a TIN for businesses online.

The tax number of legal entities is a combination of ten digits, the first of which reflect the subject of the Russian Federation and the tax code. Another five digits are directly the tax entry number in the Unified State Register. The last digit is used to check the correctness of the number.

What is the TIN of a foreign legal entity?

If a legal entity is registered abroad, but carries out activities in the Russian Federation that are subject to Russian taxation, it must also obtain a Taxpayer Identification Number (TIN). This number is a sequential combination of ten digits, but the first four of them will always be “9909”.

Replacement and refusal to obtain a TIN

A TIN is assigned to each person (whether an individual or a legal entity) once, for life (functioning time). If it is lost, a duplicate must be issued, for which you need to contact the local tax office. After the death of a person or termination of the activities of a legal entity, the TIN cannot be assigned to another entity. The TIN cannot be replaced in the event of a change in a person’s personal data (last name, place of residence) or reorganization of the enterprise.

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

In our state, every citizen must have several documents. These include a birth certificate, a passport of a citizen of the Russian Federation, a compulsory health insurance policy and SNILS (pension certificate). Another extremely “popular” document is the TIN. What is it and why do you need a TIN?

This paper is a personal document of the taxpayer. The abbreviation TIN itself stands for “Taxpayer Identification Number”. Thus, in fact, the TIN is not paper, but twelve digits that are assigned to each person paying taxes. However, it so happened that instead of the long and official name of the paper itself, people simply call the document “TIN”. However, you need to keep in mind that in fact it is not the paper itself, but the numbers indicated on it.

Unfortunately, legal literacy in the country has not yet reached the level where every citizen can say with confidence what kind of documents are in his personal folder at home, what they are needed for and to whom they need to be presented. In this article we will try to improve the situation by explaining in detail and clearly what a TIN is (both the paper itself and the number), why it is needed and who has the right to demand this document from you.

What is a tax number?

As already mentioned, this code is assigned to every legal taxpayer. Without it, the citizen will not be able to pay any taxes and will in fact be subject to tax liability if he receives taxable income and does not have an identification number. Therefore, any employed (officially, of course) citizen of the Russian Federation has such a personal number.

It consists of twelve digits that uniquely identify it to the tax service. Thus, any tax authorities determine a taxpayer based on these figures, and not on passport or other data. This is a kind of personal account that is opened in the name of the taxpayer in special authorities.

As already mentioned, the number consists of twelve digits. The first two of them are the number of the region in which the TIN was obtained. The next two are the serial number of a specific tax department in this region. All subsequent ones are the personal (serial) code of the citizen in whose name the identification number was recorded. Thus, it is impossible for two different citizens to have the same personal account.

Does the Taxpayer Identification Number ever change?

Many citizens, especially married women, have wondered whether they need to change their TIN when changing their last name or any other personal data. The answer will be different for the TIN as a paper (document) and as a number.

It is necessary to change the document itself when changing passport data. This does not have to be done urgently, but it will still have to be replaced. This is due to the fact that tax services rely on the passport data you provide. When you change them, the registry office reports new information about you to your service, and it replaces the old data with new ones in its database. However, if you try to submit a document with old information to any of the services, questions may arise. Of course, most employees take this calmly, since the main information on the document is the TIN number. And you don’t have to present the paper so often. Nevertheless, the replacement of the document is provided for by law and must be carried out.

The identification number itself is given to each citizen once and for life. Therefore, be sure that if you change your last name, first name or patronymic, as well as gender or other passport data, your taxpayer identification number will remain the same.

Many people are interested in what it is and why an individual needs a TIN.

Regularly encountering this prop in various official settings, not everyone clearly understands its status and significance.

Let's consider this issue in more detail.

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What is TIN

The abbreviation “INN” stands for “individual taxpayer number” and is assigned to any person (both a citizen and an organization) obligated to pay certain contributions to the budget.

The requirement to have a TIN is contained in the tax office. Its purpose and structure are established in accordance with the Procedure approved by the Federal Tax Service of the Russian Federation on June 29, 2012. Order No. ММВ-7-6/435.

In accordance with this Procedure, TIN is a digital code that allows you to provide a unique number to each taxpayer, which eliminates any confusion associated with the coincidence of first and last names of individuals, names of legal entities, etc. This number is used for all excluding taxes or fees.

The TIN of an individual includes 12 digits: the first 4 serve to designate the tax authority in which the registration was made, the next 6 are the actual individual number, and the last 2 are control numbers, specially calculated according to a certain formula.

How can I get a TIN

Subjects of tax accounting are entered into the register by the inspectorate serving the territory at their registration address (permanent, and in its absence - temporary).

If there is no official place of residence at all, you should contact the Federal Tax Service at the location of the real estate or vehicles owned by the citizen.

There are several ways to obtain a TIN:

Upon personal appearance at the tax office. The taxpayer fills out an application, attaches a copy of the passport to it, and also presents the original passport for verification.
On the Federal Tax Service website, register and fill out all the required information.
The application can also be sent by mail with a notification or a list of attachments.

In the letter, along with the application, a notarized copy of the passport and a document containing information about registration at the address of residence are sent. With a notarized power of attorney, these actions can be performed by a representative.

Registration is carried out within a specified period, which cannot exceed 5 days after the application is accepted.

The document that confirms the individual number of a specific taxpayer is issued to him, drawn up on a numbered form of the established form, in a single copy, and containing the following information:

last name, first name, patronymic
day and month, year, and place of birth
accounting start date
document issue date
the TIN itself
official signature and seal imprint

The certificate is issued simultaneously with registration, within the same five-day period. To receive it, you must come to the territorial division of the Federal Tax Service with the original passport; the day of receipt is determined by the tax officer upon acceptance, or it will be determined in an electronic message if an application is submitted on the website.

The certificate is issued free of charge. In addition, if desired, a mark on the TIN can be placed in the taxpayer’s passport.

Is registration with the tax service mandatory for an individual?

The obligation to obtain a TIN for citizens (except individual entrepreneurs) is not established by law.

At the same time, state registration authorities and other persons (for example, notaries), due to the requirements of the law, provide information about the taxpayer to the inspectorate, both regarding property and transactions, in addition about registration at the place of residence, execution of documents in the registry office , guardianship.

Based on this information, the Federal Tax Service assigns a tax number to an individual, regardless of whether he made a corresponding request.

Thus, everyone who works and pays income tax, owns a house, apartment or car, receives social support from the state, etc., has already been assigned an INN by the Federal Tax Service Inspectorate in any case, even if it is unknown to the taxpayer.

You can find out your individual number from any document received from the tax office - for example, a request for payment, or from personal and passport data on the Federal Tax Service website, as well as on the government services website (for those authorized there).

How to find out your TIN in 10 minutes is presented in the video:

Why does an employer require a TIN?

Quite often the question arises why an individual needs a TIN when applying for a job.

Labor legislation does not oblige an employee to present a certificate with his tax number upon hiring or later. The documents required for drawing up an employment contract are listed in Article 65 of the Labor Code of the Russian Federation. The TIN is not included in this list. The exception is the civil service, for admission to which presentation of a certificate is required.

Moreover, the law directly prohibits, during admission, from insisting on the provision of documents not provided for in the above article.

However, the employer, being a tax agent, is obliged to remit the withheld income tax, and for the convenience of its accounting and to avoid any errors, it is highly advisable to indicate the employee’s TIN. Therefore, the employer’s request to provide the TIN should not be considered a whim and, if possible, should be satisfied.

What changed in 2016

To determine why an individual needs a TIN in 2016, new regulatory requirements should be taken into account.

Thus, adopted on December 29, 2015. Law No. 385-FZ established on April 1, 2016. the need to indicate an individual taxpayer number when making payments to the Pension Fund.

In addition, from March 28, 2016. Based on the new rules for entering information about the payer and payment, adopted by Order of the Ministry of Finance of the Russian Federation No. 148n dated September 23, 2015, when an individual pays money to the budget, for example, state duties, it is necessary to reflect the UIN in the payment form - a unique accrual identifier out of 20 (or 25 ) signs, little known, or TIN.

From the above it follows that, despite the declared optionality of obtaining a TIN by an individual, in fact, if not obtaining a certificate, then knowing one’s number in order to indicate it in documents is necessary for a citizen.

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TIN - what is it, what is it for?

Individual taxpayer number is a code that contains the personal information necessary to identify a citizen of the Russian Federation (or organization): full name (company name), place of registration of the subject as a taxpayer. First of all, the TIN is used in tax and accounting. All reporting by an individual or organization to regulatory authorities is carried out only using an identification number (TIN).

But this number, although the name itself indicates the tax area of its purpose, is used not only in the field of economic regulation. The TIN identification system automates the processes of not only tax services, but also social services, and simplifies the accounting of labor activities (for example, a TIN certificate may be required when applying for employment).

The TIN speeds up the search for individual data, simplifies the processing of formalized social information about an individual or legal entity, and eliminates errors in identifying persons (individuals or legal entities) with the same names, titles, dates of birth, addresses or areas of activity.

TIN is a mandatory personal code for citizens, institutions and organizations that operate in the Russian Federation.

Without a Taxpayer Identification Number (TIN), it is impossible for either a private individual or an individual entrepreneur to carry out work activities in the Russian Federation.

When changing a name, getting married, as well as when making adjustments to a person’s date and place of birth, and even when changing gender, the combination of numbers in the TIN does not change. It is not necessary to obtain a new certificate in such cases. But if a person wants to issue a TIN certificate with updated data, the document is issued by the tax service free of charge.

If you move or change your registration, a new certificate will not be issued.

When a person dies, as well as when an enterprise is closed or liquidated, the personal number becomes irrelevant (invalid) and is moved to the archive.

An individual number allows you to quickly check any company if you intend to conduct commercial business with it. The online service of the Federal Tax Service of the Russian Federation “Business risks: check yourself and your counterparty” provides everyone with the opportunity to check their supplier or contractor in real time. Here you can determine whether the company carries out official activities, whether it is excluded from the register of legal entities, at what address it is registered, etc.

Video: how to check the legality of a counterparty using the TIN

TIN coding

To systematize the registration of taxpayers, all TIN numbers are coded.

For an individual (citizen of Russia), the TIN consists of twelve digits, which are encrypted:

code of the subject of the Russian Federation where the owner of the TIN is registered - the first 2 digits;
Federal Tax Service number - the next 2 digits;
tax record code that is assigned to each person - another 6 digits;
The last 2 digits are control digits for verification.

This identification code is also assigned to a private entrepreneur. If a citizen has a TIN, this number remains with the individual entrepreneur. If an individual has not been assigned a TIN before submitting an application, the number will be issued upon registration of an individual entrepreneur.

TIN for a legal entity (LE) contains 10 points, where:

the initial 2 digits are the standard code of the subject of the Russian Federation where the legal entity is located (for the interregional Federal Tax Service Inspectorate, the general code is 99);
the next 2 digits are the Federal Tax Service number where the enterprise is registered;
the next 5 are the number of the legal entity’s tax record in the Unified State Register (USRN);
The last digit of the TIN is the control digit.

An individual number, coupled with the so-called reason code (RPC) in the organization’s details, determines a separate unit, and therefore both the TIN and the KPP are used together.

The TIN for a foreign legal entity also consists of 10 points:

code 9909 - identification of a foreign enterprise;
the next 5 digits are the organization code;
the final figure is for verification.

A citizen of another country who intends to carry out labor activities in Russia is obliged, along with temporary registration, to register for tax purposes and obtain a Taxpayer Identification Number (TIN). This must be done within 12 months from the date of entry into the Russian Federation (note: not the start of work). The stages of TIN registration and paper certificate for foreigners are no different from the procedure and TIN form for Russians.

Photo gallery: TIN certificates for individuals, legal entities and foreign organizations

Foreign organizations have their own TIN form. A TIN certificate for registration of an individual is issued to every citizen of the Russian Federation. The TIN and checkpoint of a legal entity are its most important details

How to obtain a TIN certificate

Typically, a TIN is automatically assigned to a person upon receipt of a passport as a citizen of the Russian Federation; in this case, no statements are required. At this moment, the person is registered in the Unified State Register of Taxpayers (USRN).

To register with the tax service, if there is no individual number, you need to send an application to the tax office to generate a TIN. This can be done in several ways:

Russian Post;
on the Internet resource “Gosuslugi” or the portal of the Federal Tax Service of the Russian Federation;
come to the tax office in person and write a statement.

To register a TIN, a citizen must provide the Federal Tax Service with documents confirming his identity and place of residence (usually a passport is sufficient). If you do not have a residence permit (there is no mark on your place of residence), you must submit a document confirming your place of residence.

If documents are sent by mail, a copy of the passport must be notarized. The application in this case is drawn up according to the standard form - No. 2–2-Accounting.

The standard application form for registration has been used since 2011

The deadline for receiving a completed paper certificate with TIN is 5 working days. You can obtain the certificate in person from the territorial tax authority. It is acceptable to entrust this operation to your “legal representative”.

If a person indicates in the application that he wants to receive a TIN by mail, inspectors send the certificate by registered mail to the address that the applicant indicated when filling out the application.

When submitting an application, everyone has the right to choose any tax office convenient for visiting. This does not have to be the Federal Tax Service at your place of residence.

There are cases when it is necessary to obtain a TIN for a child, for example, to register with a social institution. This is done in the same way as obtaining a TIN by an individual. The main condition is that the child is registered (including at the place of registration). The parents receive the certificate as their full representatives.

If a person wants a stamp with an identification number to appear in his passport, he needs to contact the Federal Tax Service at his place of registration. The TIN is recorded by tax authorities on page No. 18 of the main document. To find out the address where the required Federal Tax Service is located, you can go to the online resource of the Federal Tax Service of the Russian Federation and use the service “Address and payment details of your inspection.”

Such a mark will greatly facilitate formal procedures with regulators if there is a need to verify the accuracy of information about a person. For example, when certifying personal income data to receive a pension, when making real estate transactions, registering civil contracts, etc.

Video: how to get a TIN

How to find out TIN

Specify the tax number of the individual. person or individual entrepreneur quite simply and quickly. To do this, just make a request on the electronic portal of government services or the tax service of the Russian Federation. When registering, you will need information about the person:

FULL NAME.;
Date and place of birth;
series, number and date of issue of the passport (other document).

The TIN determination service is intuitive; to get the result, the taxpayer only needs to enter personal data and passport details

If a person (or individual entrepreneur) is registered in the unified register and has a TIN, the identifier will be shown in the “result” window.

You can also clarify information about the TIN of any person or organization through a request on paper (the form is not regulated), which is sent to any inspection, regardless of the place of registration of the LLC or individual entrepreneur. The requirement indicates the full name of the enterprise, information about the individual. person, other available information (full name, address, date of birth, passport details of the individual, OGRN of the organization). The more complete the information, the better.

You can also clarify the “valid or invalid” TIN of an organization on the portal of the Federal Tax Service of the Russian Federation. To obtain data, you need to enter 10 digits of the company’s TIN (if the organization has branches, a checkpoint may be required). You can narrow your search for invalid numbers by specifying the period when the TIN was invalidated. According to the tax service, as of November 2017, 1 million 814 thousand 622 valid legal entity numbers and 1 million 290 thousand 164 invalid legal TINs were registered in Moscow.

There are times when you need to obtain information about a company from the Unified State Register of Legal Entities in the form of an official extract. Then a request is made (in any form), but with the obligatory indication of information:

Full or abbreviated name of the legal entity (LLC, PJSC, etc.), its OGRN and INN.
Information about the applicant: name of the legal entity, full name of the individual or individual entrepreneur; OGRN/INN of a legal entity or OGRNIP/INN of an individual entrepreneur; contact telephone number, postal address or email address; information about the identity document (series, number, date of issue and name of the authority that issued the document), in the event of a request for compliance of information about an individual specified in the request with the information contained in the Unified State Register of Legal Entities.
On the method of obtaining a document resulting from the provision of a public service (by the applicant or his representative, by mail).

If, when submitting a request, there is no information about how to receive feedback, an extract from the Unified State Register of Legal Entities is sent by mail. Please note that this service is paid.

Using the enterprise’s TIN, you can also obtain an organization card with complete input information using the online service of the Federal Tax Service of Russia “Transparent Business”.

Is it possible to change the TIN

An individual number is assigned to each person for life. It cannot be changed in any life situations: change of a person’s full name, address, gender or citizenship.

This rule also applies to organizations. Even if the name of the organization changes, the number itself does not change. In this case, an updated certificate is issued, which indicates the new name of the company.

There are two exceptions when changing the TIN code is necessary.

The first case is the discovery of a significant error in the TIN, which was made by the regulator (IFTS) during registration.

If an error is detected in an individual’s TIN, it is necessary to send a request to the Federal Tax Service with complete formalized information about the person and a description of the incorrect data. This is necessary to eliminate incorrect information about a citizen’s income and make changes to other social forms of payments and payments.

This also happens when registering a company in the Unified State Register of Legal Entities. In this case, an application to eliminate the error must be submitted to the Federal Tax Service where the legal entity is registered. The message must necessarily indicate: the name of the enterprise, OGRN, INN, and also specify in which information false data was found. The application is endorsed by the supervisor. If the paper is sent through a legal representative, his authority must be confirmed.

The second case when it is necessary to change the identification number is a serious full-scale reorganization of an enterprise (LE): merger of companies, division of a company, etc. In this case, the assigned legal entity. the person's TIN is declared invalid, this fact is recorded in the Federal Tax Service, and a new TIN is registered for the enterprise (reissued).

If the company is undergoing global restructuring, it is necessary to obtain a new TIN

Taxpayer identification is a vital requirement for government regulation. Assigning a TIN to labor agents (individuals and legal entities) is necessary not only for tax control and accounting. Personalization speeds up and simplifies many formal issues that a person faces in various life situations. And for doing business, obtaining a Taxpayer Identification Number (TIN) is a top priority.