When applying for a job, among other necessary documents is the TIN. Many people have a question about what is a TIN? Why is it needed and why should we be necessarily numbered? Ten years ago, serious controversy was waged on this subject. The especially 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 it was the TIN that it would be. Another was just too lazy to spend your time in line to get another "piece of paper." However, over time, it became something completely ordinary, its existence no longer surprises anyone. However, the need for this document is still not clear to everyone.
What is the TIN of an individual
TIN is an individual citizen number in the tax system. 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 pay off debt, tax numbering of citizens is introduced.
Assignment of an identification number is carried out when a citizen applies to the tax office at the place of residence, where you will need to write an application for a TIN and provide all the necessary documents:
- photocopy of passport;
- photocopy of birth certificate (if there is no passport);
- photocopy of a document proving residence (if the passport does not have a stamp on registration).
Depending on the specifics of the tax work, the number will be assigned either immediately upon contact or within a few business days (usually five). An individual's TIN is a sequence of 12 digits (Arabic). The first two digits characterize the code of the subject of the Russian Federation. The next two are the tax unit code. The six following digits reflect the taxpayer record number. The last two-digit number is a test number and shows the correctness of the number. After assigning the number to the taxpayer, a certificate of registration is issued - an A4 sheet containing personal data of the taxpayer and his identification number.
Recently, it has become possible to obtain a TIN via the Internet. To do this, just leave a request on the tax portal. There you can track the status of the application. This method is good because you can order it directly from home or from your workplace, without wasting time going to the tax office. The TIN of an individual entrepreneur does not have any differences from the usual one, therefore, when registering an IP, there is no need to obtain another number.
What is a TIN of a legal entity
Legal entities must also register as taxpayers. Assigning a number and obtaining a certificate in this case is carried out at the time of registration of the enterprise. An employee with the right to sign must receive a ready TIN. At the moment, it is not possible to order an INN for enterprises online.
The tax number of legal entities is a combination of ten digits, the first of which reflects the subject of the Russian Federation and the tax code. Five more digits are directly the tax record number in the USRN section. The last digit is used to verify 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 subject to Russian taxation in the territory of the Russian Federation, it must also receive a TIN. This number is a sequential combination of ten digits, but the first four of them will always be “9909”.
Replacement and refusal to receive TIN
A TIN is assigned for each person (whether physical or legal) once, for a lifetime (functioning time). In case of loss of such a duplicate must be issued, for which it is necessary to contact the local tax office. After the death of a person or the termination of the legal entity's TIN cannot be assigned to another entity. The TIN cannot be replaced even in the event of a change in the personal data of a person (surname, place of residence) and reorganization of the enterprise.
Any citizen can refuse to obtain a TIN and use an identification number in documents. To do this, write the appropriate statement in the tax. Legal entities do not have such a right.