The assignment of a TIN to citizens, individual entrepreneurs and organizations is essentially tax registration. Registration with the tax authorities is regulated by the Code of the Russian Federation, as well as by the Order of the Ministry of Finance of the Russian Federation No. 114Н dated 05.11.2009.
TIN of individuals
An individual can register for tax accounting on his own by submitting an application to the tax office. However, if a citizen does not take the initiative and does not register as a taxpayer, the tax service has the right to put this individual on tax records without his participation. This procedure is carried out on the basis of information received from the authorities, the list of which is indicated in Article 85 of the Tax Code of the Russian Federation. Such information can be provided by the registration authorities engaged in the registration of citizens at the place of residence; bodies that issue or replace passports, etc.
A citizen has the right, upon application, to receive a TIN certificate, which is a document certifying his registration as a taxpayer. Obtaining a certificate by an individual who is not an individual entrepreneur is voluntary.
According to the law, the absence of a TIN certificate from a citizen is not considered a violation.
An individual who is not an entrepreneur can pay taxes without having a tax registration certificate. By law, when paying taxes, a citizen is not required to indicate his TIN when filling out tax returns.
As for situations where the employer requires the employee to provide a TIN certificate, such a requirement is not legal. According to labor law, a tax registration certificate does not apply to documents required to conclude an employment contract. An exception is a separate category of employees, which must provide a TIN certificate at the place of work.
The category of employees required to provide a TIN certificate includes employees in the civil service, heads of organizations, chief accountants.
TIN of individual entrepreneurs and legal entities
When opening an individual enterprise, the entrepreneur's personal TIN is used. If the entrepreneur was not previously registered with the tax inspectorate as an individual, he must submit an application for registration with the tax authority.
If an individual receives a TIN certificate of his own free will, then an individual entrepreneur must receive this document in his hands without fail. A copy of this certificate is attached to the application for registration of the individual entrepreneur. When paying taxes by an individual entrepreneur, the TIN is used instead of personal data.
During registration, a legal entity is also assigned a TIN, which belongs directly to the organization, and not to an individual. Obtaining a certificate by a legal entity, as in the case of an individual entrepreneur, is mandatory.
