All Russian citizens who receive income are taxpayers, and when they receive income, they regularly deduct certain amounts to the budget. To control this process, special services have been created in our state: the Federal Tax Service (Federal Tax Service) and the Federal Tax Service (Inspectorate of the Federal tax service).

The structure of these bodies is a network of inter-regional and territorial inspections and departments.

There are situations when a citizen needs to fill in information about the Federal Tax Service in documents, directly contact the inspector or use the services tax authority at the place of registration. How to find out the IFTS code, its location and phone number, find out the list of services offered by the district service, worries many.

IFTS: functions, services

The Inspectorate of the Federal Tax Service controls the correct accrual, deductions and timely transfer to the budget Money, considers issues of granting deductions, returns taxes paid.

In the department of the Federal Tax Service, new organizations and individual entrepreneurs are registered, legal entities and individuals are issued certificates of assignment of TIN. In the inspection, you can get free information about the current rates and the procedure for calculating fees, about the rights and obligations of tax agents.

Each organ has its own unique code. It consists of four digits. The first two indicate the subject of the federation in which the inspection is located (for example, for Moscow - 77, for the Moscow region - 50), the second pair indicates the serial number of the IFTS in this region.

TIN (taxpayer identification number) - a unique digital code. It is issued to legal entities (organizations, individual entrepreneurs) upon registration and to individuals when applying to their tax office. TIN allows you to control information about income and deductions made by citizens of the Russian Federation and foreigners working on the territory of our state.

Four initial digits of TIN - code tax office where the certificate of its assignment was obtained. It is enough to find a document with your TIN to see the code in it. However, this can only be done in two cases:

• if the taxpayer (individual) has a TIN;
• if the taxpayer (individual) did not change the address of registration after receiving the TIN (IFTS is attached to the address of residence upon registration).

Let's find out how to find out the IFTS code by TIN. For example, the certificate indicates the TIN code of the taxpayer IP Groshev Andrey Sergeevich 313784701700763. The first four digits - 3137 - are the code of the IFTS in which the certificate was issued.

If a citizen is not able to determine the IFTS code by TIN, then he can use the Internet and find out all the information about his inspection on the official website of the Federal Tax Service. In order to find out the IFTS code at the address, you need:

• go to the site nalog.ru;
• select the tab "Electronic services" - "All services";
• select the tab "Address and payment details of your inspection";
• according to the proposed menu, fill in your address and click the "next" button.

After the entered information, the system will display the necessary information (an example of a search by address can be seen in the photo posted in the article).

What to do when reorganizing the IFTS

The code of the local tax authority may change as a result of the dissolution or enlargement of the FTS branch in the district. In order to find out up-to-date information about the recently reorganized service, you need to refer to the SOUN directory, which contains information about the services created to record taxpayers. For this you should:

• go to the site gnivc.ru;
• select "Classifiers and directories" in the menu on the main page;
• go to the tab "Directory of designations of tax authorities (SOUN)";
• download the guide to your computer and find the information you need

Information about changing the IFTS code is also available on the official website of the Federal Tax Service. To receive them, you need to go to the nalog.ru website, enter the well-known IFTS code before the reorganization, and the system will issue a new one.

Conclusion

Every citizen must remember that ignorance of the tax inspection code does not relieve him of responsibility for the late submission of income declarations, non-payment of contributions to the budget and other violations of the Tax Code.

If there is no Internet, no TIN has been received, there are no friends and acquaintances who can tell, then how to find out the IFTS code? Go personally to the regional tax office, they will definitely provide the cherished information. Good luck!

When registering with the Tax Service, each citizen receives an identification tax number, denoted by the abbreviation TIN. These 12 digits can come in handy in various life situations, including when receiving services on the State Services portal. Therefore, everyone should know their TIN, especially since you can order it via the Internet. How to do this will be discussed in this article.

How to order a TIN?

The tax identification number is a digital code, and the document on which it is indicated is called the Certificate of registration of an individual. There are several ways to issue a paper with a 12-digit taxpayer combination:

• personally apply to the Federal Tax Service and fill out an application of the established form in writing (you must have a civil passport with you);
• order a TIN in the tax office online by filling out an electronic form for receiving paper;
• send a request by mail with a description of the attachment (it is necessary to make a notarized copy of the passport and a certificate indicating the place of residence of the citizen).

Tax number for public services

For modern people, the easiest way is to make a TIN via the Internet, especially since this service is free. But first, it’s worth checking if a digital taxpayer code has been assigned earlier.

With a high probability, a person already has an individual digital code, although it may not be known. FTS can assign it to an individual regardless of whether the request for registration of the number was received from him personally. The transfer of the taxpayer's personal data to the Federal Tax Service and the assignment of an identification digital combination to him occurs when applying for a job, acquiring real estate, applying for social assistance from the state and other procedures.

To find out your digital taxpayer code, you can use the State Services portal:

• open the full Catalog of services;
• find the section Taxes and finances;
• click the All services button to open the full list;
• select the item Find out your TIN;
• the portal will prompt you to log in or register if the user does not have an account yet;
• after that, you need to fill out an electronic application;
• information is provided in real time, the data will be displayed on the screen in a matter of seconds.

If a 12-digit number combination is assigned to an individual, it will be displayed on the resource page. Each user of the portal can receive information free of charge.

Important: on the old version of the State Services portal, users could submit an electronic application for the assignment of an identification code. It became impossible to order a TIN through the State Services after that, since this service is not available on the new portal.

How to get a document online?

Despite the fact that the State Services no longer provide this opportunity, it is still possible to make a TIN of an individual via the Internet, since this service is available on the website of the Federal Tax Service. To do this, you need to go to the official portal of the authority www.nalog.ru and follow these steps:

• in the header of the site, select the category Individuals;
• in the list that opens, select the item;
• after reviewing the information presented on the page, at the bottom of the window, click on I want to register (get a certificate);
• after studying the information on the page that opens, click on the Go button in order to make a TIN online by submitting an appropriate application;
• to be able to fill electronic form you need to register on the website of the authority.

Tip: before ordering a TIN from the tax office via the Internet, it is important to make sure that the identification code has not yet been assigned. Obtaining a certificate (paper) is not a mandatory requirement for citizens; in most cases (when filling out various applications and papers), it is enough to know 12 digits of the code.

After registering on the website of the Federal Tax Service, it will be possible to order a TIN online, both with and without an electronic signature. But in the second case, the finished document for hard copy you will need to get it in person at the tax office. If the user has an electronic signature, you can get a certificate in the form of a file pdf format or in paper form by mail. That is, the owners of the electronic signature will not have to visit the department of the Federal Tax Service at all, since they will be able to order and receive the TIN completely remotely, via the Internet.

Filling out an application

The next step after registering on the tax website is filling out an application for issuing a TIN. In the submitted electronic form, it is necessary to fill in all the fields marked with red "asterisks", indicating the full name, date of birth, gender, information about the place of residence. If you want to receive a certificate with an assigned TIN (on paper) and you know the identification numeric code, you can also indicate it in the appropriate field of the application.

The next sheet of the application contains information about the identity document (passport, birth certificate), information about the name change (if any), the contact details of the applicant. After checking all the entered data, you can send a request.

Important: in order to pick up the paper at the Federal Tax Service, you will need to name the application number, so you need to save it. It is also necessary to have a civil passport with you.

If the user issues a certificate again, he will have to pay a state fee for the provision of the service. On the page for sending an electronic form, you can download a receipt for payment of state duty.

When submitting an application to the Federal Tax Service, specialists of the authority must register the client and issue a paper within 5 days, which will indicate the 12-digit taxpayer combination assigned to him.

Checkpoint - code of the reason for setting

What is a Taxpayer Identification Number and why is it needed?

The procedure and conditions for assigning, applying, as well as changing the taxpayer identification number are determined by the Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6 / 435@ "On approval of the Procedure and conditions for assigning, applying, and also changing the taxpayer identification number" ( which entered into force on September 2, 2012), as well as (in part) - by Order of the Ministry of Taxation of Russia dated 03.03.2004 No. BG-3-09 / 178 "On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used for registration, deregistration of legal entities and individuals".

There is no legal (legislative) definition of TIN. According to the Russian Federation dated 04.20.2010 No. MN-37-6 / 146 @ - this is the personal number of each person in the tax authorities Russian Federation. It serves to record information about the income of a particular individual subject to taxation, and record taxes paid, such as: land tax, property tax, income tax etc

For some reason, legal entities fell out of this concept, therefore, in my opinion, it would be more correct to say that taxpayer identification number (TIN)- this is a digital code required for the registration of taxpayers in the tax authorities, which is assigned to each taxpayer.

TIN is used by the tax authority as the registration number of an organization or individual.

The tax authority indicates the taxpayer identification number assigned to the organization (individual) (for the organization - also the KPP) in all notifications sent, as well as in the certificate of registration with the tax authority and in the notification of registration with the tax authority.

Each taxpayer indicates his TIN in the declaration, report, application or other document submitted to the tax authority, as well as in other cases provided for by law.

Individuals who are not individual entrepreneurs (IEs) have the right not to indicate the TIN in tax returns, applications or other documents submitted to the tax authorities, while indicating their personal data, provided for in paragraph 1 of Article 84 tax code RF. If the TIN in tax return specified, then (in particular) page 2 may be omitted.

A taxpayer identification number may be required when applying for a job - after all, for an employee, his employer is, which means that the organization in which the individual works is obliged to calculate and pay to the budget for the employee, as well as contributions to off-budget funds.

TIN must be specified in order to use the services of the Unified Portal of State and Municipal Services.

TIN of the organization

In connection with the creation of a new organization for its registration with the tax authorities, when it is registered with the tax authority at the location of the Russian organization (registration), it is assigned a conditional number - TIN.

The taxpayer identification number has been assigned to legal entities since 1993, and to individual entrepreneurs since 1997.

The structure of the TIN of a legal entity:

The TIN of the organization consists of 10 digits: N N N N X X X X X C

N N N N - for Russian organizations and individuals - the code of the tax authority that assigned the TIN, of which:

• 1 - 2 characters - code of the subject of the Russian Federation;

  3 - 4 characters - code of the tax inspectorate of the subject of the Russian Federation;

X X X X X (5 - 9 characters) - the serial number of the entry about the person in the territorial section of the Unified state register taxpayers (hereinafter referred to as USRN) of the tax authority (tax authority code) that assigned the TIN;

C (10 sign) - control number.

You can check the TIN using the following algorithm:

• We find the products of the first 9 digits of the TIN and special factors, respectively. 9 multipliers (2 4 10 3 5 9 4 6 8).
• We add up all 9 resulting products.
• We divide the resulting sum by the number 11 and extract the integer part of the quotient from the division.
• We multiply the resulting number by 11.
• We compare the numbers obtained in step 2 and step 4, their difference, and there is a control number, which should be equal to the 10th digit in the TIN (if the control number turned out to be 10, in this case we take the control number equal to 0).

KPP code of the reason for registration

For organizations, in addition to the TIN in connection with registration with the tax authorities, registration reason code (hereinafter - KPP) .

The checkpoint is assigned to a Russian organization upon registration (recording of information) with the tax authority:

At the place of its location simultaneously with the assignment of the TIN;

According to the new location - when the location of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

According to the location of each separate subdivision(including in the organization's chosen in due course tax authority for each of its separate subdivisions);

According to the new location of its separate subdivision - when the location of the organization's separate subdivision changes, if its new location is located in the territory under the jurisdiction of another tax authority;

At the location of the real estate belonging to it and (or) Vehicle;

On other grounds provided for by the Tax Code of the Russian Federation.

Structure of the checkpoint

The arming reason code is a nine-digit code: N N N N P P X X X

N N N N (1 - 4 characters) - code of the tax authority that carried out the registration of the organization at its location;

R R (5 - 6 characters) - the reason for registration (accounting information);

X X X (7 - 9 characters) - the serial number of registration (accounting for information) with the tax authority on the appropriate basis.

In accordance with paragraph 7 of Article 84 of the Tax Code of the Russian Federation, each taxpayer is assigned a single taxpayer identification number for all types of taxes and fees.

The taxpayer identification number has been assigned to individuals since 1999.

The TIN is assigned upon the first steps taken to register an individual with a tax authority:

Note: The Federal Tax Service of Russia on its official website on 11/01/2017 announced that it is now possible to obtain a certificate of registration if a citizen applied online using the "Filing an application for an individual for registration" service at any tax office, regardless of registration place of residence or place of stay. At the same time, as the tax authorities specified, the principle of accounting for an individual in the tax authority at the place of residence (place of stay - in the absence of a place of residence in the territory of the Russian Federation) remains.

That. physical a person can now use the service of the Federal Tax Service of Russia, remotely fill out an application for registration, select the nearest tax authority and collect documents.

At the place of stay (in the absence of a place of residence of an individual on the territory of the Russian Federation);

To obtain a TIN, you need to fill out in electronic form the "Application of an individual for registration with a tax authority on the territory of the Russian Federation". The application consists of several sections, after completing each section, click the "Save" button.

In the "Basic information about the applicant" section, fill in the fields: Last Name, First Name, Middle Name, Date of Birth, Place of Birth and Gender. In the "Information about the place of residence" section, fill in the fields Address and Date of registration. In the section "Information about citizenship and identity document" fill in the fields: Citizenship, Type of document, Country code and details of the document (for example, for a Russian passport, this is the series and number, name of the authority that issued the document, date of issue). In the "Contact Details" section, enter your contact address and email address. Complete the remaining sections as needed.

You can complete the Application several times - by saving it and returning to the saved version. After sending the Application for TIN to the tax service, you can track the status of your application. You will also have access to the contacts of the tax authority responsible for issuing your TIN. If you indicate your e-mail address in the Application, the status of the application will be sent to your mailbox.

Citizens of the Russian Federation who, due to life circumstances, do not have registration at their place of residence (place of stay) in the Russian Federation or who permanently reside in the territory of a foreign state can obtain a TIN at any tax office by submitting an appropriate application there (clause 7 of article 83 of the Tax Code in ed. federal law July 29, 2018 No. 232-FZ).

Information on individual entrepreneurs and legal entities. from Contour

Only here you can find detailed data on IP!

The most convenient search. It is enough to enter any number, surname, name. Only here you can find OKPO and even accounting information. For free.

What data you need to enter (you can choose any of the parameters):

• Name of company
• Code (TIN, OGRN)
• Legal address

What data can be obtained:

• Full company name
• Abbreviated brand name
• Legal address (according to the Unified State Register of Legal Entities)
• Main industry (OKVED)
• Region
• Telephone
• Name of the legal form
• Authorized capital (according to the Unified State Register of Legal Entities)
• Net asset value
• Other messages and documents

Inclusion of information in the Unified Federal Register of information about the facts of activity legal entities is carried out on the basis of Article 7.1 of the Federal Law of August 8, 2001 No. 129-FZ "On state registration legal entities and individual entrepreneurs"(as amended by the Federal Law of July 18, 2011 No. 228-FZ "On Amendments to Certain legislative acts Russian Federation in terms of revising the methods of protecting the rights of creditors in the event of a decrease in authorized capital, changes in requirements for business entities in the event of a discrepancy between the authorized capital of the net asset value") from January 1, 2013 (paragraph 2 of Article 6 of the Federal Law of July 18, 2011 No. 228-FZ).

Rosstat website

You can also use the website of Rosstat (you need to click "get data about codes" at the top) (For Moscow, but there may be other regions). Find out by the TIN number of an individual entrepreneur or Organization your statistics codes (OKPO, OKATO, OKTMO, OKOGU, OKFS, OKOPF)

Website of the Federal Tax Service

Unified State Register of Legal Entities

What needs to be entered? It is enough to enter ONE of the fields: Name (simply Yandex, Gazprom, etc.) and/or OGRN/GRN/TIN and/or Address and/or Region and/or Date of registration.

What information will I receive?

• Name of the legal entity;
• Address (location) of the legal entity;
• OGRN;
• Information about the state registration of the organization;
• Date of making an entry in the Unified State Register of Legal Entities (registration of a legal entity);
• The name of the registration authority that made the entry (Tax);
• Address of the registration authority;
• Information on amendments to the Unified State Register of Legal Entities;
• Information on state registration of changes made to the constituent documents of legal entities;
• Information about licenses, registration as insurers in funds, information about registration.

Statistics give us a not very pleasant fact: a deal with every 20 organization usually ends in losses just because the counterparty company did not check it for reliability. How to study the reputation of the company and come to honest cooperation? Let's try to figure it out.

When should contractors be checked?

Verification of counterparties is usually carried out either by experienced businessmen or experienced lawyers. Do you know why? Because they have already understood that you need to work only with trustworthy companies and, moreover, only you are responsible for checking this trustworthiness.

In order to avoid unpleasant situations when working with a counterparty, it is customary to “drive” new partners through a whole list of checks. Moreover, there are a number of cases when such checks are required:

1. If you decide to work with a new partner for the first time. Checking will help to avoid possible errors.
2. If you are aware that a potential counterparty is new company who has recently registered. Of course, a new company in itself cannot bear risks, however, working with it is still as good as it can be.
3. If you know that a potential counterparty is not very flattering. Of course, no one has canceled the evil tongues of competition, but still the old proverb says "trust, but verify."
4. If a potential counterparty works exclusively on prepaid basis. By checking the company for reliability, you can protect yourself from underdelivery of goods, or from the provision of low-quality services.

Company verification is a separate service that many organizations provide, however, with due skill and free time, you can do it yourself.

The relevance of the company due diligence for different business areas should not be questioned. Even in such a seemingly undeniably reliable activity as leasing, there are not entirely honest “players”.

What information can be obtained about a potential partner

So, let's look at what kind of information you can get about a company using simple Internet access. The easiest way is to go to the website of the tax service and use the search to find all the information you need there, or use the services of third-party resources, which, by the way, are sometimes paid.

Checking the TIN

The first thing that characterizes a company as a company that really works and works honestly is the TIN. If you have an organization's TIN, then you can easily check how real it is. TIN, or individual tax number, is a cipher built according to a special algorithm. If the company took it out of their heads, then checking by this number through any service convenient for you will not give any result.

The easiest way to check the TIN is to use the verification service on the website of the tax service (more on this at the end of the article).

We request a certificate of state registration

Requesting a certificate of registration is a sure way to find out how real the activities of a potential counterparty are. In this way, we will find out whether the company actually exists, that is, whether it is accounted for by the Federal Tax Service as a taxpayer.

Of course, the presence of evidence does not yet tell us that the company is very trustworthy. Maybe she just stopped her activities, or maybe she does not submit reports, or even a tax debtor.

You can request a copy of the state registration certificate directly from the company, or again use the services of third-party resources.

We receive an extract from the Unified State Register of Legal Entities / EGRIP

If you can get a fresh statement for the counterparty from the Unified State Register of Legal Entities / EGRIP, then this means that the organization is still afloat. Moreover, the extract contains all the necessary information to verify the honesty of the organization: its owner, place of registration, licenses and other data.

The extract can be downloaded on the official website of the tax service of the Russian Federation (which is much easier) or requested from a potential partner. If you need a certified extract from the register, you can apply for it at any branch of the Tax Service of Russia.

Analyzing financial statements

An excellent tool for analyzing an organization is the analysis of its financial statements. Request balance sheet from a counterparty, or use third-party services.

With the help of the balance, you can check several types of data at once:

• the company successfully closes quarters and submits reports;
• the company conducts business;
• What assets does the firm own?

The company's assets are, first of all, its authorized and other types of capital and liabilities. If the company has practically no assets, then this is an occasion for you to think about whether it is worth linking your business with it.

Also, if you know that you are planning a major deal with a company, and its assets or turnover are very small compared to the amount of the deal, then this is also a reason to think: most likely it hides part of the income, which also does not show it on the positive side.

Based on the balance, you can make a full-fledged the financial analysis, which will not only be able to demonstrate the vector of the company's development, but also to understand how stable it is on its feet. If you need a reliable partner, then this is one of the main indicators.

We check the registration address for "mass character"

What do you know about bulk registration address? Most likely nothing. However, this is one of the most basic features of the so-called one-day firms. If you are afraid that your counterparty may turn out to be just such a company, then just check it at the address.

This can be done on the tax service website at service.nalog.ru/addrfind.do.

Most companies are registered at one address, however, in fact, they are located in a completely different one. We also advise you to check the actual address of the company's location - whether the partner's office actually exists and what it is like. If you have not previously worked with this partner and the amount of the planned transaction is high, then such a check will not be superfluous.

Checking tax arrears and reporting

If you doubt that your counterparty is playing fair, just in case, ask the Federal Tax Service for information on the payment of taxes by this company.

What is it for? Everything is simple. If the case between you and your counterparty comes to arbitration, then your appeal to the Federal Tax Service for additional information will be a huge plus. In order to record the fact of the appeal, the request must be submitted personally, and the office of the Federal Tax Service must mark the receipt of the request (or send the request by registered mail with notification).

Knowing his TIN, you can conduct such a verification of the counterparty on the website of the tax service - service.nalog.ru/zd.do.

Given that this online service is working in test mode, you need to understand that the information received cannot be considered 100% reliable.

Government contracts

Government contracts are a great way to check all the details about a prospective partner. Contracting companies for such transactions are selected very strictly. So, for example, a firm that has debts cannot be a contractor. If a company sometimes concludes government contracts, then this is an indicator of its reliability and a stable position in the market.

You can check the company for participation in public procurement on the website zakupki.gov.ru, or on other electronic trading platforms.

People Data

What kind of people are we talking about in this case? First of all, about the management and founders. So, along with mass registration, there is such a thing as "mass leader". If a person is a director in several companies at once, then you have every reason to believe that a potential counterparty is a one-day business.

In addition to the fact that you will see how many companies a person manages, you will also have access to data on all the companies that he previously managed. If you become aware that many of the firms run by a person went bankrupt, then this is a reason to think: most likely, you are dealing with an unscrupulous company, which may not be tomorrow.

It will not be superfluous to check whether the head is listed in the register of disqualified persons. You can do this on the website of the tax service - service.nalog.ru/disqualified.do.

Checking the organization by TIN on the website of the Tax Service of Russia

Let's try to figure out how to find and check a counterparty by TIN on the website of the tax service. To do this, follow the link egrul.nalog.ru, or open the main page of the resource and in the section "Electronic Services" select "Business risks: check yourself and the counterparty".

You already know by what parameters you can check a company through the resource of the tax service of the Russian Federation, so now we will consider the most frequent of the necessary checks - checking by TIN.

For example, we will check the TIN of PJSC GAZPROM. Do not forget that in addition to checking legal entities, verification of individual entrepreneurs is also available there.

As you can see, everything is extremely simple. We enter the individual tax number in the required window and enter the captcha to confirm that we are not a robot.

The result is pleasing: the tax office immediately provides the address of the company's location, its OGRN, TIN, KPP, as well as the date the OGRN was assigned:

conclusions

To avoid misunderstandings when working with a new counterparty, it is necessary to check it for reliability. Such a check can be easily carried out on the official website of the tax service of Russia or use other services.

Based on the results of the audit, conclusions can be drawn - whether to start cooperation with a new company, or whether it is necessary to cut off all ties right now.

Video - why it is important to check counterparties before concluding a deal:

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