What is a TIN? Tax identification number

The abbreviation TIN is a taxpayer identification number that is assigned to it individually. With this number, tax inspectors search for citizens in a single database of information. In addition, government agencies need it to monitor the faithful fulfillment by taxpayers and employers of their obligations, as well as to monitor pension contributions of citizens. What is a TIN, what is it for, consider in more detail.

Why is the TIN given to an individual?

What is the TIN of an individual? It is designed to recognize people with the same personal data, namely name, date, place of birth, and so on. The TIN number is individual and assigned to each person from birth, throughout life, this combination of digital values ​​remains unchanged, regardless of the changes that have occurred in the lives of citizens. Even such as marriage, change of surname, place of residence and even gender change. After death, the personal number is considered invalid and sent to the archive.

The TIN number of an individual is a combination of twelve digital designations, each of which carries certain information:

• the first two values ​​indicate the tax inspection code that assigned the individual number to a specific person;
• the next six are the taxpayer serial number, under which is information about him in the registration list;
• the last two digits are control, and their purpose is to confirm the correctness of the number. The last two digits are determined using a special algorithm.

TIN of an individual entrepreneur

And what is the TIN of an individual entrepreneur? If a citizen decided to register himself as an individual entrepreneur, then his individual tax number of an individual becomes an IP number.

TIN legal entity

What is a legal entity TIN? It, as in the case of individuals, is an identifier, but only for enterprises, and is intended for efficient tax accounting and correct business activities. In support of the fact that the organization has been assigned a tax identification number, the controlling tax authority issues a certificate of tax registration. It is valid as long as the company operates, and is not subject to change.

The certificate is also included in the mandatory package of documents for registration of the enterprise.

Organization TIN consists of ten numbers:

• the first four values ​​indicate the code of the tax authority that assigned the legal entity an individual number;
• the next five are the serial number of the organization in the registration list;
• the last digit is the control and is intended to verify the correctness of the number.

How to get a TIN certificate for an individual?

Individuals tax registration certificate issued at the place of registration. To receive it, it is necessary for the tax authority to present a passport and a copy of it, as well as fill out an application. The term for producing the certificate does not exceed ten days.

Now, in the age of high technology, an application for a tax number can be sent via the Internet. To do this, go to the tax service website and go to the "Submission of an application for registration of an individual" section. Then you must fill out the application form proposed by the service. When entering personal data, you need to be careful, typos and errors are not allowed.The request can be processed up to fifteen days. After processing the information, the applicant will receive an email containing information regarding the address of the tax service, in which you can obtain a TIN certificate.

This document is an A4 format form and contains personal data of the taxpayer, namely the surname, name and patronymic, date and place of birth, and the TIN itself will also be indicated in it.

For individual entrepreneurs, such a certificate is issued with the rest of the registration documents.

How to get a TIN legal entity?

To obtain a certificate confirming the fact of registration of the organization with tax records, it is necessary at the time of its registration with the tax authority to write a statement. It is also necessary to attach registration documents to it.

How is the TIN applied?

TIN can be useful in the following situations:

• when applying for a job, they are now required to present the TIN, but at the same time, receiving it is not mandatory;
• when submitting tax and accounting reports, organizations and individual entrepreneurs must indicate the TIN in the documents;
• in tax accounting, this individual number is often used instead of personal data, it greatly simplifies the search and control of data;
• the tax service uses this number as the accounting number of entrepreneurs and enterprises;
• when individuals, individuals and organizations submit tax declarations, statements, statements and other documents to the tax authorities, the TIN must be indicated;
• knowing this number, you can find out about the presence or absence of debt to the budget for taxes.

The main purpose of the individual tax number is to facilitate the processing of taxpayer data by the relevant authority, which allows it to expedite the decision-making process related to the provision of various benefits, deductions, and compensations.

Conclusion

It was considered above what the TIN of individuals, legal entities and individual entrepreneurs is. In conclusion, we can draw the following main conclusions:

1. The TIN is assigned once and is considered invalid in the event of the death of its owner, in the case of a legal entity - upon termination of the enterprise.
2. A tax number cannot be transferred to another person, so there cannot be two taxpayers who own the same number.
3. Changing personal data, as well as the place of registration, is not a reason for changing the TIN, since the tax authorities receive new information about taxpayers from other government agencies, so the registry is updated with up-to-date information and the personal number remains the same.
4. Citizens can obtain a certificate of assignment of a tax number at any age.