TIN is a 10 or 12-digit code that is assigned to each taxpayer, be it an organization or a citizen. The assignment of an individual number takes place on the basis of an application, and this is done by specialists of the territorial inspections of the Federal Tax Service.
Since there are many taxpayers, and there are few tax inspectors, sometimes the issuance of a certificate of assignment of a TIN is accompanied by all sorts of errors and overlaps. Sometimes it happens that the taxpayer has been assigned 2 TINs at once. Is this correct, is it necessary to take any action in such a situation?
TIN assignment procedure
It is reflected in the Order of the Ministry of Taxes and Levies of the Russian Federation No. BG-3-09 / 178 dated 03.03.2004. TIN is assigned to legal entities on the basis of information entered in the Unified State Register of Legal Entities (for companies) or USRIP (for entrepreneurs). Information about all assigned TINs is accumulated in a common base - the unified state register of taxpayers (USRN). Territorial tax inspectorates are obliged to transmit to the USRN information on all TIN assigned to companies, entrepreneurs and citizens for the previous working day on a daily basis.
Valid and invalid numbers
According to the norms set forth in Section III of the Order, the taxpayer's TIN may be invalidated. This applies to those organizations that ceased their activities through liquidation, reorganization or bankruptcy, as well as entrepreneurs who decided to close their business. An individual may also have an invalid TIN. For example, a number issued either repeatedly or in violation of the current legislation will be considered as such.
How do I find out my TIN?
To do this, you need to go to the FTS portal and use the "Find your TIN" service. Here you can find out how many TIN have been assigned to you. To do this, it is enough to fill out a request form on the fact of tax registration and assignment of a TIN. Those who are registered with the tax authorities will definitely have a TIN, so its number will appear in the result line. It is necessary to pay attention to the fact that if you changed your passport, then the procedure will need to be repeated by entering in the request form and the data of the passport issued earlier.
What if you have been assigned two TINs?
Contact the territorial inspectorate of the Federal Tax Service and point out the confusion to the tax authorities. They will make the necessary changes to the accounting registers so that you have a single TIN, because each taxpayer can only have a TIN assigned once. Most likely, in the database of the tax inspectorate, the same number will be left, according to which the certificate of assignment of the TIN on paper was issued. By presenting this certificate, you will confirm the eligibility of assigning you a specific number.
If you do not have a certificate form on hand, the tax authorities will probably consider the number that was issued first to be valid. Moreover, information about all taxes paid will be transferred to the tax card at this number. You can get your hands on a duplicate of the TIN assignment certificate by writing a corresponding application directly to the Federal Tax Service, or by filling out an electronic application on the website of the tax inspectorate.
