Why might an identifier be needed, and who receives it?
The Federal Tax Service assigns a code in accordance with the application received from the citizen. In this case, the territorial affiliation of the taxpayer is taken into account. A Russian citizen needs a unique number not only to draw up an employment agreement, but also in other life situations:
- receiving an inheritance;
- formation and submission of a declaration;
- receiving a deduction;
- other operations.
Adult Russians, as well as persons under eighteen years of age, receive a personal code. To do this, you must meet the following requirements:
- the applicant is an individual entrepreneur;
- a person needs to register real estate, a vehicle, and other assets that have been inherited;
- the child is approved as the owner of the property;
- start of official work.
Independent receipt of a certificate is allowed when minors reach 14 years of age. He has the right to personally contact the Federal Tax Service and demand the issuance of documentation. If the child is not yet fourteen years old, then the application comes from the mother or father (guardian).
In some cases, a TIN is required upon admission to a university. In fact, the legislation does not establish such obligations. However, if parents and the applicant do not want to get on their nerves at an exciting moment in life, it is better for them to take care of obtaining an ID in advance.
Is it possible to get a TIN without registration?
Until June 2012, it was possible to register a TIN only at the tax office that was located at the citizen’s primary place of residence, which provided easier control over its assignment. Since that time, the government has approved a simplified procedure for assigning this number, and in particular, this procedure was carried out thanks to the introduction of an electronic registration system, thanks to which the possibility of double registration of this number was eliminated.
In accordance with the resolution, each citizen was given the opportunity to obtain a TIN at the location:
- registration;
- stay, but only if there is no permanent place of residence;
- the presence of any registered real estate in the form of a residential building, apartment or land plot;
- vehicle registration.
A sample act of non-residence at the place of registration will be useful in case of discharge through the court, when it is necessary to provide evidence of the absence of a person at a specific address.
You can find out what the consequences of applying for a fictitious registration are from this article.
Procedure for assigning a number in force in 2020
Previously, the document was issued only after the recipient applied to the Federal Tax Service regarding registration. Accordingly, a person who is far from home due to vital necessity could not carry out the registration procedure. In addition, the tax structure was afraid of issuing several acts to one person.
Since 2012, the procedure has undergone changes. According to the new mechanism for issuing documents, the code is assigned taking into account a number of standards:
- registration has become possible in electronic format;
- the paper is issued to the citizen at the address of registration, location of real estate or place of temporary stay;
- if a person does not meet the criteria mentioned above, then he has the right to register at the place where the purchase and sale transaction took place, for example, a vehicle.
Question:
What legal norm stipulates the right to obtain a number at the place of residence?
Answer:
Individuals who did not previously have an identifier have the right to visit the Federal Tax Service at their place of residence. Thus, an interested person can draw up a tax document not according to a fixed registration, but at the place of temporary registration. If you receive the paper for the first time, you will not have to pay a state fee.
What can you do without registration and residence permit? We'll tell you in detail
You also need to be aware of the consequences that not registering your place of residence may have on you. And although in the case of employment the law is on the employee’s side, the worker may also face certain difficulties. These include:
It is worth saying that pensions are accrued to citizens at their registration address. If a pensioner has registration in one place of residence, but in fact he is in another, then he retains the right to make a request to transfer the pension to the place he needs. For this procedure, both permanent and short-term forms of registration are suitable. If there is no registration at all, then, unfortunately, it will be difficult to get the money due. The best way out of this situation would be to obtain a temporary registration. It is highly not recommended to delay this event, as this may become a reason for non-payment of a pension for the entire period of time during which the pensioner remained without registration.
We recommend reading: How to Buy Land from the City Administration for a Garage
Is it possible to change the identification number after registering a marriage and changing the surname not according to registration?
The number assigned to a citizen cannot be changed even if the person’s data changes due to legally significant procedures. Only the part that contains information about the certificate holder is subject to correction.
To replace the act, you will need to visit the local branch of the Federal Tax Service and present your passport. In this case, place of residence means the municipality where a person resides on a permanent basis. If the registration mark in the passport indicates otherwise, then you must present a certificate of temporary registration.
Regarding temporary registration: how to do it?
Yes it is possible. But how to do that?
In this case, the procedure is no different from the procedure for obtaining a certificate at the place of registration:
- You need to contact the Tax Authority at your place of temporary residence.
- Bring your passport and a photocopy of your passport with you.
- Ask for the appropriate application and fill it out there, on the spot.
- Your certificate should be ready within five days.
By the way, if you move to a permanent place of residence in another city, you do not need to change the previously received TIN.
It remains valid throughout the country even after you move.
Do I need to change the number if the holder’s registration address has changed?
You shouldn't do this. As already noted, the TIN is issued to a citizen once. The identifier does not lose relevance either when moving or when a person’s civil status changes, for example, when marrying a partner. The number is valid throughout the country and cannot be duplicated depending on the region of issue. The paper ends at the moment of death of a person.
However, the data is subject to adjustment in the following cases:
- change of personal data specified during the initial (repeated) execution of the act;
- loss, damage to evidence.
Important! In the latter case, a person needs to contact the Federal Tax Service at his place of residence with an application to restore the paper. The service is subject to payment. The cost is about 300 rubles. The recipient is not given the original, but a duplicate.
Where can I get a TIN, production time?
The TIN contains a code of numbers that helps to organize taxpayers. It is required for employment.
It can be assigned to both legal entities and individuals. The tax office is responsible for preparing such documentation.
When a person does not have permanent registration, the question arises of how to obtain a TIN not at the place of registration, but at the place of residence. The legislation allows for the execution of this document according to the temporary registration or location of the taxpayer’s real estate.
There are a number of options for formatting this document. For example, contact the inspection in person with a package of required documentation or send your representative there. It is important to bring all copies of the documentation along with the originals.
A tax specialist will check them against each other and return the originals immediately. If a representative is sent to the inspection, together with the usual package of documents, he must bring a special power of attorney, which must be certified by a notary.
Such paper contains the right to represent the interests of the taxpayer in the inspectorate. The finished TIN can also be collected by the taxpayer or his representative.
When it is not possible to appear at the inspection in person or send a representative, it is possible to send an application and a package of documentation by mail. But then all copies of papers must be notarized.
In our time, progress has gone far ahead. Therefore, it is now possible to make various online requests via the Internet.
Here you can submit an application through the special website of the Federal Tax Service or using government services. The tax office website allows you to:
- Send an application, but first you need to register on the site.
- Receive the finished document by email in the form of a special pdf file. To do this, a special program must be installed on the computer to interact with the inspection.
- The same operations can be performed on the government services website. But here, in addition to registration, you need to go through a confirmation procedure. This will take about a week.
It is possible to pick up the finished document within five days from the moment the application and package of papers are received by the authority. If the taxpayer or his representative does not appear for the TIN, the tax inspector will send it by mail to the place of registration.
How to get a TIN remotely?
This option is indeed possible. To do this, the citizen needs to send documentation to the inspectorate at the place of registration, consisting of an application for obtaining a code, as well as a copy of the passport. The package must be sent by letter with notification. In this case, the papers are first certified by a notary office. Additionally, information about the applicant’s current place of residence is included in the envelope.
The second option for remotely obtaining a certificate is to use the services of a trusted person. The representative must also have a document confirming his authority. Without a power of attorney, the tax authority will not accept papers sent by an interested party.
Important! If a person chooses the remote method of filing an application, then he will have to pay a significant amount for the services of a notary office. For the procedure of certifying acts, a notary charges 100 rubles per 1 sheet of document. The second point is the need to fill out the application correctly. Only the form that has no errors is accepted for consideration.
Procedure for obtaining a TIN
To obtain an individual taxpayer number you must:
- With your passport, contact the territorial tax authority;
- Write an application to receive this document there;
- There is no need to pay state duty. If this is your first application to obtain your individual taxpayer number;
- After 5 working days, receive a completed certificate.
Through the Internet
Using the Internet, you can obtain a TIN on the State Services portal and on the website of the Federal Tax Service on the nalog.ru portal. In this case, you will not have to come anywhere in person to fill out the form - the application is registered electronically, all you have to do is show up to receive it.
At the MFC
By contacting any nearest Multifunctional Center, the taxpayer can also order a TIN, for this you will need a passport, an application where you need to indicate the reason for the application - the primary issue or the issuance of a duplicate, will be issued at the MFC itself, and payment of the state fee in the second case.
How to obtain this document for a foreign citizen with a temporary residence permit is described in the video below.
The procedure for restoring a certificate containing an identifier in another city
Loss or damage to the code does not lead to serious consequences, but you still need to go through the recovery procedure. It is easy to restore the TIN even if you are outside the municipality (subject of the Russian Federation) in which the person is registered.
All taxpayer identifiers are located in a centralized database. Any employee of the Federal Tax Service can easily issue a duplicate. For this purpose, you will need to contact the nearest department of the department and provide the employee with an application with a passport. The application is formed on the spot according to the issued sample. In addition, you will need to pay a state fee of 300 rubles.
Important! Upon completion of the procedure for accepting papers, the department has five days to prepare the certificate and issue it. In case of urgent need, the interested person must clearly explain the situation, warning the authorized body about the current circumstances. Expedited processing will cost more (about 400 rubles).
The applicant's identity document must contain information about the place of registration. If there is none, then the person must provide a certificate of temporary registration.
Do foreign citizens need a TIN?
Registration of an individual tax number for a non-resident of the Russian Federation is relevant only when he is employed in Russia. This is specified in clause 7 of the Tax Code. When receiving official income, contributions to the Pension and Social Fund are required.
Submitting an application at your place of residence is also optional. You just need to have reasons to stay on the territory of the Russian Federation. An application is filled out in form 2-2-Accounting.
In addition, the following package of documents is formed:
- temporary residence permit with a mark of registration in Russia;
- passport or other identity document;
- registration data on residence or stay at a specific address;
- migration card.
Where and how can you get a TIN - specialist answer:
The basis for requesting a number is also the ownership of real estate or a vehicle registered in the Russian Federation.
Important! FMS offices may require a notarized translation of a non-resident Russian Federation passport. It is recommended to prepare this document in advance.
Is it possible to obtain paper through the MFC?
Until 2012, the procedure was complicated by the mandatory requirement for registration. After the adoption of new legislation, the issuance of documents began to be carried out using temporary registration, including remotely. To issue a code by contacting the MFC, you need to do the following:
- Collecting a package of papers (passport, application in the prescribed form).
- Register in the electronic queue as a recipient of services (via the State Services portal or calling a specialist).
- Hand over the documentation against the employee's signature. The issued acceptance certificate must be retained for presentation at a subsequent visit.
- Visit the authorized structure after the expiration of the period provided for the preparation of the certificate (5 days).
Carrying out transactions through the MFC at the actual location is allowed in the absence of a previously issued identifier.
How to apply for a TIN not at your place of registration
Since 2012, the procedure for obtaining a TIN has been simplified. Now it can be issued not only at the place of registration, but also at the place of actual residence. This greatly simplifies the situation in cases where it is necessary to obtain a TIN for a child who is studying in another city or even region. This point also applies to foreign citizens who work in the country under a contract and do not have a residence permit.
In this article we will tell you about what functions the cadastral chamber performs.
What documents are needed in order to sell an apartment with a person registered in it can be found in this article.
