Obtaining Taxpayer Identification Number by Different Categories of Taxpayers

A certificate of registration with a tax authority, which is called simply an INN - is a document containing a unique identification number assigned to all taxpayers, whether natural or legal. The receipt of an INN enables citizens to get a job, and individual entrepreneurs and enterprises to carry out direct activities.

How to get TIN to individuals

The tax number of an individual is a combination of 12 digits. The first four of them reflect the code of the subject of the Russian Federation and the number of the tax inspection unit. The subsequent figures show the tax record number, the last two of which are control, to assess the correctness of the number.

The receipt of TIN by individuals is carried out at the local tax authority upon presentation of the passport and its photocopies. In the tax you need to write a statement, but you can do the same at home by printing a form in advance from the public services portal. Registration of the certificate can take up to ten days, depending on the specifics of the work of the tax authority.

If a Russian citizen does not have a residence permit, but is the owner of the property that is subject to taxation, you can receive the TIN at the address of the real estate or car registration.

TIN of an individual entrepreneur

In general, the process of assigning an identification number to individual entrepreneurs is no different from the registration of ordinary citizens. Therefore, the documents for obtaining TIN during registration of IP are exactly the same as for other natural persons: the passport and its photocopy. Moreover, if an individual entrepreneur already has a certificate of registration, he does not need to receive a new one.

Assignment of tax number to legal entities

For organizations and enterprises, the taxpayer's number is a sequence of 10 digits in which the code of the entity, the tax authority, the tax registration number in the EGRN and the figure for control are laid.

The tax number is assigned to legal entities at the time of the company's registration irrespective of the future form of taxation, and does not change when amendments to the constituent documents are made or the address of the company is changed. The same number can not be assigned to different firms even after the liquidation of the enterprise.

For registration of a legal entity, a certificate of registration and all constituent documents are required for tax accounting. More details on what documents are needed to obtain TINs by legal entities can be found in the tax (in person or by phone) or on its official website.

Legal entities can enter the tax account at the place of registration, at the location of their property or registration of vehicles. Obtaining an INN by a legal entity is possible only when applying with the application of the official representative of the organization having the right to sign.

Applying for TIN via Internet

Since 2010, individuals can register for tax registration via the Internet, by submitting an application on the portal https://service.nalog.ru/. It will need to fill out basic information about the taxpayer, the place of his registration, as well as passport and contact information.

After sending the application will receive the status of "registered". Then it will be replaced by "accepted for execution" and "completed", and the commentary will indicate where, when and how much it will be possible to pick up the TIN. In order to obtain a certificate, you will need a document proving your identity. After its delivery, the status of the application will be changed to "received."

It is assumed that the receipt of INN by the online method will soon be available for legal entities, but to date this procedure is under development.