TIN is a taxpayer identification number, it is assigned to individuals and legal entities that pay taxes on the territory of the Russian Federation. This number has been used by the tax authorities since 1999 and can be obtained upon initial registration. For all enterprises, obtaining a TIN is a mandatory requirement. For citizens, obtaining it is mandatory only if they work in the public service or are private entrepreneurs.
TIN assignment procedure
The procedure and conditions according to which the taxpayer identification number can be assigned, applied or changed are approved by Order of the Ministry of Taxes and Duties of the Russian Federation dated 03.03.2004 No. BG-3-09 / 178. A legal entity will not be able to start its activities until it is registered with the tax inspectorate and a record about it is entered into the Unified State Register of Legal Entities - the Unified State Register of Legal Entities.
To do this, you must fill out an application in a unified form and submit a package of documents, which includes statutory documents, an order on the appointment of a manager and chief accountant, minutes of a general meeting of shareholders or founders, etc. An individual for registration must submit an application and a passport to the tax office, registration can be accessed on the Internet at the website of the Federal Tax Service.
A few days later, a representative of a legal entity or a citizen must appear at the tax office and get his hands on a Certificate of registration of a legal entity or individual, in which the TIN will be indicated and assigned during registration. In some cases, the documents for assigning a TIN to its employee are sent to the tax inspectorate by the company's accounting department.
Change INN
A unique identification number can be assigned to an enterprise or citizen only once, for life, without the right to replace it. If the name of the enterprise changes or the citizen changes the data indicated in the Certificate: first name, last name or patronymic, the changes must be made to this document, but the TIN remains the same.
According to clause 5 of Order No. BG-3-09 / 178, the identification numbers assigned to taxpaying enterprises, in the event of their deregistration upon termination of activities due to reorganization in the form of a merger or division, are canceled. A new enterprise that has started operations as a result of reorganization is assigned a new TIN. In the event of the liquidation of an enterprise or the death of a citizen, its TIN is invalidated without the right to reuse. If the company changes only the organizational and legal form and makes the appropriate changes to the constituent documents, without carrying out the reorganization, its TIN remains the same.
When changing the personal data of an individual, he needs to contact the tax office with an application for the issuance of a new certificate, which will contain the previously assigned TIN.
