In the Russian Federation, tax accounting is organized in such a way that each taxpayer is assigned a unique identification number, which makes it possible to streamline information about taxes paid by him. Therefore, taxpayers are not only required to know what a TIN looks like, but also to take all the necessary steps to obtain it.
TIN (Taxpayer Identification Number) is a digital code designed to streamline taxpayer accounting and simplify tax calculations. The assignment of numbers and the issuance of appropriate certificates of this is the prerogative of the territorial inspectorates of the Federal Tax Service. In the Russian Federation, TIN is assigned to both individuals and legal entities. This work began back in the late 90s of the XX century, but still not everyone knows exactly what the TIN of an individual looks like.
TIN assignment rules
The procedure and conditions for assigning a TIN, as well as the form of the form on which the certificate of its assignment is printed, are regulated by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-6 / 435. According to its provisions, the TIN consists of 10 digits for legal entities and 12 for citizens, moreover, individual entrepreneurs are considered individuals, and they are assigned a 12-digit number. The composition of the TIN of citizens is as follows:
- the first 2 digits are the code of the subject of the Russian Federation in the adopted classification;
- the next 2 digits indicate the number of the FTS inspection that issued the TIN;
- the next 6 digits show the tax record number;
- the last 2 are check digits for correct number coding.
For legal entities, the tax record number is reduced to 5 digits, and only the last digit is the control one, therefore the TIN of organizations is shorter than the TIN of citizens by 2 digits.
How to get TIN
To do this, you need to visit the FTS inspection and register for tax accounting. Citizens can be registered at the place of their registration. Registration is carried out after the transfer of personal data to the inspectors of the Federal Tax Service and the filling in of the corresponding application. The assignment of a number and the issuance of a certificate of this is carried out within 5 days after the preparation of the application. The documents required for registration can also be sent by mail; this can be done by sending a letter with a receipt confirmation to the address of your territorial inspectorate.
For persons who, for certain reasons, are unable to pay a visit to the tax inspectorate, it is envisaged to provide a state service for obtaining a TIN through the official portal of the State Tax Service. To do this, it is enough to fill out an electronic application in the prescribed form from the page of its official website. The status of the application can be monitored, in addition, you will have access to the contact details of the Federal Tax Service Inspectorate responsible for issuing the number. You will be notified of the assignment of a TIN by sending a notification to your specified e-mail address.
