Every citizen of the Russian Federation must have his own taxpayer identification number. Moreover, the TIN is assigned immediately after birth. It is issued on the basis of a birth certificate issued by the civil registry office.
The taxpayer number is not tied to a specific place of residence. It is needed to be provided to the employer, who, in turn, indicates it in the relevant documents (payments)
. A taxpayer identification number is also required to claim reimbursement for medical services.
Each citizen of the Russian Federation has his own personal code, which cannot be repeated. Many people are interested in the question of whether it is possible to obtain a TIN without registration, because not everyone has a permanent place of residence.
A TIN is needed primarily to carry out transactions on taxes and fees (all kinds of compensation, payments, etc.). In all cases, when officially applying for a job, a citizen will be required to provide a code
. Without this number, he will not be officially employed.
A little earlier, an identification number was not issued without registration at the place of residence. This was due to increased control of assigned numbers
The development of a new system for recording taxpayer numbers has made tracking the TIN a little easier and the requirements have been relaxed
. The possibilities for obtaining a taxpayer identification number have also expanded.
Today, a citizen of the Russian Federation can obtain a TIN:
- at the place of permanent residence;
- by temporary registration;
- at the location of the real estate of which he is the owner (such objects can be apartments, dachas, and other relevant premises);
- assigned on the territory of the given traffic police department in which the car was registered (in the absence of registration at the place of residence).
There are several ways to obtain a taxpayer number. In particular, it can be obtained from the tax authorities. To do this, the taxpayer should visit the relevant tax office.
The citizen must have the necessary documents with him: the original and a copy of the passport. Employees will provide the visitor with a sample for writing a standard application, which will serve as the basis for assigning a TIN.
Obtaining an individual number is possible for the citizen himself. However, upon presentation of the power of attorney, another person will be able to pick up the certificate
. It is worth remembering that each power of attorney is valid only if certified by a notary.
If a visit to the tax office is considered impossible, then the citizen has the right to send a letter with an attached copy of the passport certified by a notary. The notification letter must contain a completed application
. The note on the envelope says “about the assignment of a TIN.”
The code can also be obtained through an electronic service. To do this, a citizen must have access to the Internet.
. The tax service service is located at service.nalog.ru, where the taxpayer must fill out a standard application.
Here you can connect notifications that will be sent to the specified email. In addition to assigning an identification number, the service makes it possible to find out an already valid citizen number in case of loss of a certificate or other circumstances.
Of course, you can submit your application online. However, the certificate is issued by the tax office.
Application form for TIN of an individual:
What individuals need to know about the nuances of obtaining a TIN certificate
The article, and the comments, are filled with non-legal terminology. Hence the confusion in the minds of the author and readers. For example, conversations about registration. The article is published under the heading of “legal advice,” which should exclude mention of the long-obsolete institution of registration. There is registration either at the place of stay or at the place of residence.
- Has impressive experience as chief inspector of the financial monitoring department of the security department of the North Caucasus Bank of Sberbank of Russia OJSC;
- Direction : combating the legalization (laundering) of proceeds from crime and the financing of terrorism. Element of counteraction: analysis of economic and other activities of business entities and individuals;
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Is it possible to get a TIN without registration?
According to statistics, as of 2020, more than 144 million people received individual numbers. This number of taxpayers includes not only individuals, but also companies and individual entrepreneurs.
On June 29, 2012, changes were made to the tax legislation, which affected the issues of registration of citizens. Before this period, it was possible to obtain a taxpayer identification number only at the territorial branch of the tax authority if you had a permanent or temporary registration.
But Federal Law number MMV-7-6/435 simplified the rules and conditions for obtaining an individual number. Today, the taxpayer accounting system has been updated: it has become more advanced, which has made it possible to simplify the accounting of issued license plates
. The new accounting system eliminates the need to re-issue one TIN.
It follows from this that it is possible to obtain a TIN without having registration at your place of residence; however, you need to own any real estate (land, garages, house, etc.) or be the owner of a vehicle.
It is worth noting that the taxpayer number of a deceased person cannot be assigned to a living person. It turns out that the TIN is both a lifelong and posthumous number of a citizen of the Russian Federation.
Sample certificate of registration with the tax authority
What can you do without registration and residence permit? We'll tell you in detail
You also need to be aware of the consequences that not registering your place of residence may have on you. And although in the case of employment the law is on the employee’s side, the worker may also face certain difficulties. These include:
It is worth saying that pensions are accrued to citizens at their registration address. If a pensioner has registration in one place of residence, but in fact he is in another, then he retains the right to make a request to transfer the pension to the place he needs. For this procedure, both permanent and short-term forms of registration are suitable. If there is no registration at all, then, unfortunately, it will be difficult to get the money due. The best way out of this situation would be to obtain a temporary registration. It is highly not recommended to delay this event, as this may become a reason for non-payment of a pension for the entire period of time during which the pensioner remained without registration.
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A citizen who has not previously received an identification number should still obtain one by contacting the tax authorities. In particular, in order to obtain a TIN, a citizen of the Russian Federation should visit the appropriate branch of the tax authority, and in the absence of registration, the authority that previously registered any property or vehicle of this citizen.
Tax office employees will provide the visitor with a sample application for assignment of an identification number. Using this sample, indicating his personal data and details of certain documents, the citizen fills out an application.
The application must indicate:
- Full name of the taxpayer;
- case of change of surname after September 1, 1996 (if it occurs);
- citizen's gender;
- Date and place of birth.
These data are entered according to the information indicated in the citizen’s passport. Passport details are also indicated. If you have an old registration address and a stamp in your passport, it is allowed to include it in the application
. In the final part, the citizen’s signature and the date of execution of the document are affixed.
After this, this application is transferred to the relevant tax officer, who, in turn, conducts an on-site inspection in front of the visitor. If an employee finds errors in the completed application, the citizen will be asked to rewrite it
. If everything is in order with the execution of the document, the employee will set a date for issuing a certificate of assignment of an identification number.
Obtaining a TIN from a foreign passport or ID card
When applying for a job in St. Petersburg, they required an INN. I myself am a citizen of the Russian Federation, but with registration in Estonia. You have temporary registration, a foreign passport, and an ID card in your hands (which is an internal document of Estonia - an internal passport). I don’t have an internal Russian passport. Is it possible to somehow obtain a TIN using existing documents? If not, is there any way to officially get a job while the necessary documents are being prepared?
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Potential taxpayers, when wanting to issue a taxpayer code, are asked various questions.
Below are the most frequently asked questions:
|Where is the identification number issued?
|The TIN is issued at branches of the Federal Tax Service located in the territory of a citizen’s temporary or permanent registration, as well as in the territory of the location of the real estate or vehicle registration authority.
|Is it possible to obtain a TIN not at the place of registration?
|Article 83, clause 7.1 of the Tax Code of the Russian Federation indicates the impossibility of obtaining a TIN from the tax authority in the territory of temporary registration if there is permanent registration. In this case, the TIN is assigned at the place of permanent registration
. If a citizen only has temporary registration, then you can get a TIN at the Federal Tax Service office that serves the region of temporary registration.
Article 83. Registration of organizations and individuals
|Is it possible to obtain an individual number on the territory of real estate registration or transport registration?
|If a citizen has neither temporary nor permanent registration, then he can take advantage of this case of assigning a taxpayer number.
|Is it possible to obtain a TIN without queues?
|You can issue a tax code without leaving your home, using the official website of the Federal Tax Service or the State Services portal. However, the electronic method is only available for submitting an application and required documents. The certificate itself is obtained from the tax authorities.
|What should you do if you lose your TIN certificate?
|In case of loss of a document confirming the fact of assignment of an identification number, a citizen should visit the tax office. However, receiving the document is considered optional, because each taxpayer is assigned his own individual code
You can find out by going to the Tax Service website
. It is also possible to put a number on the eighteenth page of a citizen’s passport. But it is worth understanding that in certain cases the certificate itself will be required (getting a job, interacting with banks, etc.).
|What should you do when moving to another region?
|Regardless of the area of residence, once received, the TIN is valid throughout Russia.
|How much is the state duty when replacing a TIN certificate?
|When replacing a document (change of surname), no state fee is charged.
From the above it follows that the current law carefully regulates the procedure for assigning TINs to Russian citizens. Moreover, each person must have his own taxpayer number, which is not repeated.
According to the current legislation, individuals must pay mandatory payments in the form of taxes, report on certain forms, etc. In the tax service, 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.
Reasons for refusal
In practice, it is possible for an application to be rejected, which is often due to incorrect completion of the form or an incomplete set of documents. An erroneous request to assign an identifier is also possible. Tax officials check the applicant’s information through the Unified State Register of Real Estate.
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Another reason for refusal may be failure to comply with one of the conditions of paragraph 2 of paragraph 9 of Resolution No. ММВ-7-6 / [email protected] To solve the problem, you need to make a temporary registration at the place of residence or stay, purchase real estate or a vehicle.
To obtain a TIN not at the place of registration, you need to comply with a number of formalities that will not cause difficulties for a law-abiding citizen or non-resident of the Russian Federation. To reduce the likelihood of refusal, you can consult with representatives of the Federal Tax Service, explaining specific features and difficulties.
What is a TIN of an individual and why is it needed?
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 2020, 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 of documents that must be provided when applying for a job, company personnel are often asked to provide a copy of it.
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 (on 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.
From January 1, you can obtain an INN from any tax authority, regardless of place of registration
The relevance of obtaining a tax number for a child is determined only by his parents or guardians.
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This must be done if a minor citizen of the Russian Federation is the owner of real estate or other property for which tax deductions are made.
It is also not necessary to register at the place of registration, but the very fact of registration of a minor citizen of the Russian Federation is mandatory. This is regulated by law; violation threatens parents with fines of up to 2,500 rubles.
To obtain a TIN, a child needs to prepare the following documents:
- passports of parents or guardians;
- birth certificate;
- for children over 14 years old a passport is required;
- application in a standard form.
There are several moments when even the youngest citizens may need an identification number. It could be:
- entry into the right of inheritance;
- registration of property rights;
- privatization of real estate shared with parents;
- submission of documents to preschool institutions.
Keep in mind: do not forget that even though the child has not reached the age of majority, he is already obliged to pay taxes on property (part of an apartment privatized together with his parents, property received as a gift or by inheritance, etc.). And for this he will need a TIN.
Video about when you need to change your TIN certificate.
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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.
Why can’t you get a TIN from the tax office at your place of residence, and not at your place of registration?
5.1. Is it possible to obtain a TIN at the place of residence, and not at registration?
Is it possible to obtain a TIN at the place of residence, and not at registration?
Yes, this is possible, contact the Federal Tax Service with an application at your place of residence.
Did the answer help you?YesNo
5.2. You will be able to obtain a TIN only at the place of permanent registration; you will not be able to obtain a TIN with temporary registration.
Did the answer help you?YesNo
5.3. You can get a TIN only at the place of registration, so no, it won’t work. Thank you for contacting us, we wish you good luck!
Did the answer help you?YesNo
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 the Federal Tax Service website 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 an enhanced electronic signature, he must register on the site using his 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 completed 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 available to issue a TIN through multifunctional ones. 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.
However, not all multifunctional centers perform this operation to obtain a taxpayer identification number for an individual. Check this information with your MFC.
The following documents must be submitted to the MFC:
- Registration document (if temporary registration has been issued);
- Form for issuing a document form No. 2-2-Accounting (you can fill it out at the MFC or bring a ready-made one with you).
In cases where it is not possible to come to the MFC on your own, a trusted representative can contact you there. However, he must have with him a notarized power of attorney, which will indicate the right to draw up and receive documents.
Attention! The positive side of issuing a TIN through the MFC is that an employee of the center can independently draw up an application for issuing a number, or check the submitted form for errors. Currently, the MFC is the most convenient option for obtaining a taxpayer identification number.
The MFC will inform you that the TIN is ready in an SMS message sent to your phone. You will need to receive the document here.
Obtaining a TIN from the Federal Tax Service (personal application)
To register and receive a TIN form through the tax office, you must have two documents:
- Completed application in form No. 2-2-Accounting;
- Passport or other identity document.
The application form can be obtained from the tax office, downloaded from the Internet and filled out by hand, or you can use one of the special programs to prepare the document. When filling out manually, all data must be entered without errors, one character in one cell, and you must use a blue, purple or black pen.
When appearing in person, the Federal Tax Service does not need to certify copies of documents. Upon receipt, the Federal Tax Service employee will check them with the originals and return them.
Attention! If documents are submitted by an authorized person, he must do so with a notarized power of attorney, which must indicate representation of interests in the tax service. Copies of documents must also be notarized.
The TIN form, after registration, can be received in person or by a representative at the Federal Tax Service, or by registered mail.
What is needed to obtain a TIN
Until 2012, the only possibility was to register at the place of residence registration. This caused inconvenience, so the rules of the system became more loyal to the interests of citizens. The reasons for ordering a TIN can be different: loss, registration of a new identifier, the form has become damaged. This does not change the procedure.
If a person is registered in another city, clause 2 of clause 9 of Resolution No. ММВ-7-6 / [email protected] allows submitting documentation at the place of actual residence.
The latter is indicated in the passport or in a certificate from the place of registration. The processing time does not exceed 5 working days. It may be higher if documents are sent by mail. This service is free; upon completion of registration, the applicant is issued a certificate in paper form.
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Advice! For convenience, there is a procedure for affixing the TIN in the passport, on page 18. However, this can only be done at your place of residence.
Sample application for TIN (click to enlarge)
In order to obtain a TIN certificate, you must contact the local tax office in any convenient way:
- personal visit to the regional tax office;
- sending the necessary documents by mail;
- filling out an application for issuing a TIN certificate through the website on the Internet.
For those who personally apply for a certificate, you must have the originals of the following documents with you:
- an application in the prescribed form, filled out in printed capital letters;
- any document established by the state that proves identity (passport, birth certificate or military ID);
- documents with information about place of residence.
For those people who are not citizens of the Russian Federation, additional documents will be required:
- certificate from the Federal Migration Service for citizens of other countries working in the Russian Federation under a contract;
- refugee certificate for immigrants from other countries who have not accepted Russian citizenship.
For those who are a proxy and are issuing a certificate for another person, it is also necessary to provide a notarized power of attorney.
To submit documents by mail, photocopies of the above documents certified by a notary must be enclosed in the envelope.
To submit an application online (using a website on the Internet), you do not need to send any documents other than the completed electronic form. However, they must be available at the time of receipt of the completed certificate from the tax authorities.
TIN production time and state duty amount
After all the necessary documents have been submitted to the tax office, the government agency must comply with the deadlines established by law for issuing the document. Typically, the period for issuing a TIN is 5 days. After this period, the tax officer must hand over the certificate or send it by registered mail.
. The actual period depends on the tax office - some Federal Tax Service Inspectors issue the requested document within 20-30 minutes.
Attention! There is no need to pay a state fee for the initial registration and issuance of the TIN form. If the document is reissued to replace the lost one, the payment will be 300 rubles
. Some inspections provide a service for urgent restoration of the form, and the state duty is charged at double the rate.
Living on the territory of the Russian Federation, carrying out work activities, every citizen
automatically becomes a taxpayer
, which means you must have a TIN. The procedure for obtaining a TIN in the country is carried out in such a way that each person has his own individual taxpayer number
. For some reasons, not everyone has permanent registration in their own home, but they still need to get a TIN somehow. Is it possible?
Do foreign citizens need a TIN?
Registration of an individual tax number for a non-resident of the Russian Federation is relevant only when he is employed in Russia. This is specified in clause 7 of the Tax Code. When receiving official income, contributions to the Pension and Social Fund are required.
Submitting an application at your place of residence is also optional. You just need to have reasons to stay on the territory of the Russian Federation. An application is filled out in form 2-2-Accounting.
In addition, the following package of documents is formed:
- temporary residence permit with a mark of registration in Russia;
- passport or other identity document;
- registration data on residence or stay at a specific address;
- migration card.
The basis for requesting a number is also the ownership of real estate or a vehicle registered in the Russian Federation.
Method for assigning a TIN
Initially, a TIN could not be obtained without registration and residence in one specific place. Such strict rules were associated with the need to control the numbers assigned to taxpayers; there was no unified system for checking the duplication of documents
. Since 2012, a new system for recording and tracking TINs has appeared, and therefore the rules for assigning numbers to citizens have been relaxed.
You can find out your TIN number on the portal
in the Tax debt section.
Now registration of taxpayer numbers is carried out electronically, this eliminates any possibility of re-assigning a TIN to one person. Now you can get a TIN not at your place of permanent residence. There is a whole list of territorial points where a citizen can issue this paper:
- At your permanent residence address;
- At the temporary registration address;
- At addresses of real estate of any nature: up to a garage, dacha, etc.
- A TIN without registration is also assigned at the place where documents for the vehicle are issued.
The main purpose of the tax identification number is to avoid confusion and errors in accounting. The rules for assigning it, the form and methods of obtaining it are described in the Order of the Federal Tax Service (FTS) No. ММВ-7-6 / [email protected] It came into force in 2012 and has significantly simplified the procedure for obtaining it.
However, not everyone agrees to go through the receiving procedure. In the future, the fact of the absence of a TIN will only affect access to part of the rights of a citizen of the Russian Federation, but will not be critical.
How the new method of assigning a TIN works
With the new procedure for registering taxpayer numbers, the need to know your TIN number has almost completely disappeared; in many places you are asked to provide only passport information in order to find out the TIN number. How to get a TIN without having a residence permit? It will not be possible to become an honest taxpayer without having any documents tying a citizen to a specific place. Some documents, such as temporary registration or a registered car in a certain territory, will still be required.
To obtain a certificate with a TIN, it is enough to contact the Federal Tax Service at the place of permanent or temporary registration. If you do not have such an opportunity, then make a power of attorney to receive relatives or friends from the city of your permanent residence
. They will receive the certificate from the Federal Tax Service and send it by mail, having previously photographed it with a phone camera and sent this photo to you.
Where can I get a TIN?
Since 2012, the procedure for obtaining a TIN has been simplified. Now it can be issued not only at the place of registration, but also at the place of actual residence. This greatly simplifies the situation in cases where it is necessary to obtain a TIN for a child who is studying in another city or even region. This point also applies to foreign citizens who work in the country under a contract and do not have a residence permit.
In this article we will tell you about what functions the cadastral chamber performs.
What documents are needed in order to sell an apartment with a person registered in it can be found in this article.
There are several ways to obtain the desired individual tax number.
First of all, a person can contact the territorial division of the tax authority. Remember that in order to issue a document, you must apply on the reception day. You can find out when the inspectorate takes action on this issue on the official website of the authority or by calling the helpline.
It is allowed to contact a government body with the help of a representative. In such an application, the representative must provide a power of attorney, which is notarized, indicating that he has the authority to issue a TIN.
If it is not possible to contact the authority in person or with the help of a representative, then the documents can be sent to the authority by mail. The shipment must be registered. Before placing information in an envelope, it is recommended to make an inventory of the documents.
Another way to send documents to obtain a certificate is the Internet.
To do this, go to the official website of the tax service and register there. Next, the service will offer to fill out an application for the issuance of a document. Once the application is completed, it must be submitted.
You can get a TIN by contacting the territorial MFC at the person’s place of residence. A representative can also contact the MFC.