To date, more than 144 million taxpayers are registered in the Russian Federation, which are legal entities and entrepreneurs, as well as citizens - payers of taxes on personal income and property. Each of the listed subjects of taxation, upon registration with the tax authority, is assigned an individual taxpayer number - TIN. Previously, it was possible to obtain it only at the place of residence.
How TIN is assigned
Until June 29, 2012, the TIN could be assigned to a citizen - an individual only in the territorial tax authority where this citizen had a permanent or officially formalized temporary registration, which was confirmed by a certificate of registration at the place of temporary stay. This restriction was forced: since the TIN is a unique registration number that is assigned once and for the entire stay in the Russian Federation, it was easier to control its assignment.
In June 2012, a new simplified procedure for assigning TIN was approved, introduced by order of the Federal Tax Service of Russia No. ММВ-7-6 / 435. The simplification of the procedure for assigning an identification number became possible due to the adoption of new rules for electronic registration of taxpayers, which make it possible to exclude the possibility of assigning a TIN twice.
According to this document, now you can get a TIN:
- at the place of permanent registration;
- at the place of stay, if you do not have a permanent place of residence on the territory of the Russian Federation;
- at the place where you own officially registered real estate: land plot, residential building, apartment;
- at the place of registration of a car or any other vehicle, in the absence of a permanent place of residence.
How the simplified procedure works
The mentioned order specifically stipulates that citizens who are not entrepreneurs can, when submitting a tax return or an application with a request to make a tax deduction, now do not indicate the TIN. You just need to indicate your personal passport data. By the way, you can now enter your TIN into it, which will be given to you when registering with the tax office on page 18 of your civil passport.
In the event that you received a TIN, but lost the certificate and cannot remember this number, you can find it out on the portal of the Federal Tax Service nalog.ru. Enter your last name, first name, patronymic, date of birth and passport details and in a few minutes the system will "remind" you of your unique TIN. By the way, after the death of a person, this TIN can never be assigned to anyone, it is canceled forever.
If you do not have a TIN yet, but you want to receive it, you can also leave your application on the website nalog.ru. But you will have to personally come to the tax office for a certificate of registration, which will indicate the TIN.
