Two SNILS, three TIN and duplicate patent. What other incidents are there?

What does this code mean

The tax identification number is a unique 12-digit code. It has been assigned to every citizen of the Russian Federation since 1999. This personal account is opened once and remains unchanged throughout life. His data is not adjusted when changing his last name, marital status or passport document.

The identification code is opened by tax office employees. The corresponding certificate is issued to the person. For individuals, it is a “tag” before the tax authorities. Using this code, inspectors instantly determine what taxes he needs to pay and what payments the person has made previously.

What do the numbers in the TIN number mean?

All numbers in the TIN have their own, clear designation. For ordinary citizens (individuals), this document consists of the following 12 numbers, each of which means the following:

1. The first and second digits indicate the village or city, region or region where the document itself was issued.
2. The third and fourth digits are the number of the tax office that issued the certificate to the citizen.
3. Numbers 5 to 10 mean the taxpayer’s number; it is in them that you can find out all the information about an individual.
4. The last 2 digits are a special verification code, the purpose of which is to prevent possible errors, calculated according to a predetermined algorithm.

Individual taxpayer number (photo TIN) of an individual

The TIN of organizations and enterprises is slightly different, and it consists of only ten digits:

1. The first four digits are no different and mean the same as in the TIN of ordinary people (federal district and tax number).
2. Numbers five through nine (exactly one less) are the number of the person paying taxes.
3. And the last digit is a verification code; as you can see, for legal entities the verification code consists of only one digit, not two.

Individual taxpayer number (photo TIN) of the organization

Why does an individual need a TIN?

This information will be needed in the following situations:

1. When applying for a job.
2. For registration of social benefits, budget payments and subsidies.
3. To participate in preferential government programs.
4. When concluding financial transactions.
5. For authorization on various Internet portals, for example, the State Services website.

When transferring various taxes and fees, it is advisable to indicate the TIN. Having a unique payer number will help avoid confusion in documents. In some cases, banks also request a certificate when applying for a loan. Using the code, they check whether the borrower has debts on taxes, alimony, and other budget payments.

How to get a TIN

To obtain an identification number, you must contact the tax office at your place of residence. Provide your civil passport and fill out an application in the prescribed form. Within five days, the certificate is issued in person.

If this document is lost, it can be restored. You need to submit a corresponding application to the tax office at your place of residence. A duplicate is issued within 2-3.

If necessary, a TIN can be assigned to a child, even before he receives a civil passport. The application is accepted from the child’s legal representative - parents, guardians or adoptive parents.

I was assigned a new inn instead of the old one, what should I do?

From January 1, 2022, an individual can submit an application for registration (receipt of a TIN certificate) with any tax authority in the Russian Federation, regardless of place of residence (place of stay) in person or by mail (corresponding amendments have been made to clause 7 of article 83 Tax Code of the Russian Federation Federal Law dated July 3, 2016 No. 243-FZ). At the same time, the current principle of registering an individual with the tax authority at the place of residence (place of residence - in the absence of a place of residence on the territory of the Russian Federation) is preserved. A TIN assigned to an individual cannot be re-assigned to another individual. In order to avoid re-assignment of a TIN, the tax authority is obliged to use documented information contained in the Unified State Register of Entities (USRN) about the presence (absence) of an individual’s TIN (clause 10 of the Procedure). The TIN of an individual is invalidated (clause

How to find out TIN

If you only need to know the code and do not need a document confirming its issuance, then there is no need to contact the tax office. This information can also be found on the Internet:

1. Go to the website of the Russian Tax Service.
2. Go to the “Find out TIN” section.
3. In the form that opens, indicate: full name, passport details and date of birth.
4. If a citizen is registered for tax purposes, his identification code will be displayed in the result period.

Through the website of the Federal Tax Service, you can find out the TIN of any person, possessing his personal data.

On the State Services portal, information about the TIN is provided only to its owner. In your personal account, you need to set the search query “Find out your TIN” and instantly receive an answer.

How to determine TIN: necessary documents to obtain

The taxpayer identification number is his personal digital code at the tax office. This number is used to record information about the payer’s taxable income. In addition, with its help, taxes paid on property, personal income and others are taken into account.

Order of the Federal Tax Service of Russia No. ММВ-7-6/435 dated June 29, 2012 approves the procedure and conditions for assigning, using and changing the TIN.

Tax authorities assign an INN to a taxpayer on an individual basis. For individuals, the number includes 12 digits. After assigning a TIN, the taxpayer receives a registration certificate, which confirms his registration with the Federal Tax Service at his place of registration. This certificate contains the TIN number and registration date.

The tax identification number is indicated in declarations, reports, applications and a number of other documents provided for by law submitted to the Federal Tax Service.

When hiring a new employee, most employers ask him to provide a TIN. However, sometimes the following situations arise:

The employee does not have a TIN

This fact will not affect employment, since the TIN is not a mandatory document when applying for a job.

Registration by the employer of a TIN for an employee after employment

The employer is not responsible for issuing a TIN for the employee. He independently issues this certificate to the Federal Tax Service at his place of registration. After receiving it, the employee informs the employer of his number.

Documents required to obtain a TIN

Clause 24 of the Registration Procedure obliges you to provide:

• application of an individual for registration with the tax office (form No. 2-2-Accounting);
• identification document.

If the registration certificate is issued for the first time, it is issued free of charge.

The employee forgot his TIN and lost his certificate

You can find out the tax identification number at the tax office or using the taxpayer’s personal account, if he is an individual.

To restore the certificate, contact the Federal Tax Service at your place of residence. Having paid the state fee of 200 rubles. within 5 working days, receive a new certificate. The TIN remains the same.

Changing the TIN when an employee changes his last name

The TIN does not change when the taxpayer's initials change. In this case, the tax authorities, based on the information provided by the registry office, issue a new certificate, issued free of charge to the Federal Tax Service at the place of registration.

Issuance of a 2-NDFL certificate without TIN

When submitting information to the tax office, the Federal Tax Service does not have the right to refuse to accept reports. However, employees sometimes ask to issue a certificate in form 2-NDFL in order to obtain a loan, and a number of banks do not accept this certificate without a TIN.

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Why does this happen and how to get to the truth

...Maxim found out by chance that he had problems and even a debt. I went to the tax office to get the password for my personal account. To do this, you needed to provide your Taxpayer Identification Number (TIN). The young man didn’t remember him, and the tax authorities, after rummaging through the database, kindly suggested him. It turned out that there was a debt on the number, Maxim paid it immediately.

And then I found my TIN certificate at home, which I received several years ago. There was a number different from what the tax office gave. Surprised, Maxim made a request to the Federal Tax Service.

“There was a mistake,” they confirmed. And they promised to return everything to its place.

But instead, I received... a new notice for payment of the same debt to a “someone else’s” TIN.

— Two months after the start of this story, the wrong TIN is still indicated in my personal account. In addition, penalties have been added to the payment,” Maxim shrugs.

"THE NUMBER OF THE DEVIL"

TIN is an individual taxpayer number. It was invented to avoid confusion with the same first and last names. This is an important matter: taxes are calculated based on the TIN.

The number was introduced in 1999. Then passions boiled over this. Particularly nervous citizens even called the Taxpayer Identification Number (TIN) the number of the devil and refused to accept “this label.” But over time, they seemed to get used to it. And here is a new attack. There are a lot of stories when something went wrong with the TIN.

“On the website www.nalog.ru in the section “Invalid TINs of individuals” there is information that now in the database of the Federal Tax Service of Russia there are almost 4 million invalid TINs registered in Moscow alone,” says law partner Kira Koruma.

What is the danger of confusion and what to do?

TAX-NUMBER PASSIONS

Elena is a journalist. The sad news was brought to her by the accounting staff. They started calculating the salary, and lo and behold, the girl’s Taxpayer Identification Number had disappeared, and the number was no longer available. They recommended that we look into it, otherwise there would suddenly be confusion with taxes and unexpected debt would emerge.

— A person can lose his TIN in the event of death or if he is found to have more than one TIN. The legal reasons for withdrawing the TIN did not suit me,” says the victim.

Along the way, it turned out that several of her friends, who were attached to the same tax office, had also lost their TINs.

Attempts to obtain some clarification in the usual way (by calling and going to the tax office) led nowhere. I had to take advantage of my official position.

— The press service of the Federal Tax Service said that they would sort it out. A couple of days later my TIN was restored. But why this happened was not explained. And nothing has changed with the TIN of my friends,” says Elena.

Natalya completed the quest with the Taxpayer Identification Number on her own. It was a two-year journey.

In 2016, she needed to change her passport. It was easier to arrange everything on the government services website. At the same time, she decided to check whether she had any debts on real estate taxes. And she discovered a second TIN behind her - in addition to her first one, which she knew.

“There was such a debt and penalty on this second tax identification number that I almost turned grey,” the girl recalls.

I went to the tax office, thinking that this misunderstanding would be resolved immediately. But no. The operator did not understand at all what was needed from her. But there was nowhere to retreat.

— I submitted a paper application for duplicating the TIN to my tax office. Two months of waiting - no answer. Then I started going to the tax office to find out. The employees already recognized me and said that all applications had been sent to the right place. And if not today, then tomorrow everything will be returned to its place,” recalls Natalya.

The tax office said that she was not the only one. There are tens of thousands of taxpayers with mixed up TINs! And they advised me to complain directly to the central office. Only then, a month and a half later, did the answer come that an error had occurred. They promised to fix everything.

Now everything is back to normal. Now Natalya has one TIN. But while all this was happening, she was conscientiously paying off her debts. As a result, when the second TIN was canceled, an overpayment of 25 thousand rubles was discovered.

— It could be returned by writing an application to the tax office. But it wasn't that easy given the long history with the double number. In some places I overpaid, in others I underpaid, and in others I paid transport tax twice instead of real estate tax. Therefore, along with the overpayment, there was also an underpayment. And it was possible to return the overpayment only by eliminating it. During this rush, 25 thousand turned first into 19 thousand, and then into 11 thousand. It is not clear where the money was written off,” says Natalya.

Tax authorities are reluctant to return overpayments. She had to go to one of the tax offices several times. And then write a complaint against them to the central office. By the way, it is better to submit complaints electronically. Because paper applications may not be registered, but electronic ones are automatically registered by the system, not by a person.

COMRADE, BDI!

Many people have problems with their Taxpayer Identification Number (TIN), but not everyone knows about it. The truth may be revealed unexpectedly. For example, a person wants to go abroad. But they won’t let him out because he has tax debts.

Therefore, it is better to regularly check whether there is a problem with your TIN. And then suddenly they canceled it by mistake, like Elena’s, or assigned another one, like Natalya’s. The easiest thing is to do it online: in your personal account on the website www.nalog.ru. It is also worth making inquiries through the government services website. There you need to enter your passport details and see which TIN is registered with you. It’s also worth looking at the Taxpayer Identification Number (TIN) on your property tax bill. Somewhere you found the wrong number - ring all the bells.

To do this, you need to immediately go to the tax office or send an application through your personal account on the Federal Tax Service website (there is a section “Contact the Federal Tax Service of Russia”). The application includes complete information about yourself, including the current Taxpayer Identification Number (TIN).

— The application is considered within 30 calendar days from the date of its registration. In exceptional cases, this time can be extended, but not by more than 30 calendar days,” the Federal Tax Service said.

— If the tax authority does not correct the errors, the taxpayer can write a complaint to a higher tax authority. If a decision on the complaint is not made there within 30 days from the date of its receipt, then the actions of the officials can be appealed in court, says Elena Chernyshova, head of the tax audit practice.

Kira Koruma says that in practice it is impossible to receive compensation for mistakes by the tax inspectorate. You must prove that you suffered harm, the amount of damages, the guilt of the Federal Tax Service employee, and the cause-and-effect relationship between the violation and the resulting losses. Few people can do this.

OFFICIALLY

The Federal Tax Service responded to KP’s request that “the specified problems with the TIN did not arise now and the tax authorities are constantly working to normalize taxpayer data, so the number of such requests is decreasing.”

“Currently, the tax authorities are correcting errors that have accumulated over the years, but it became possible to identify them only after the transition to working in a new centralized information system,” the department’s press service added.

BY THE WAY

How many Russian passports have not been verified?

Your documents may fail you - due to a long-standing glitch in the electronic database of the Ministry of Internal Affairs

Even 12 years ago, when the Federal Migration Service consolidated the data of its regional divisions into a single database “Russian Passport”, there was a failure in the data storage system. Because of that glitch, the system did not perceive the documents of individual citizens as real. However, people are only starting to have problems now.

(details)

8,221 days ago Similar posts No similar posts found. You may be interested in other posts by tags:

TIN and religion

Many believers, due to their religious beliefs, would like to refuse a tax number. But current legislation does not provide for a procedure for canceling or destroying a TIN.

The leadership of the Federal Tax Service comments on this issue as follows. If a believer has received a tax receipt that contains his identification code, he may not pay this document. He needs to go to the bank branch and fill out the payment document himself. It is not necessary to indicate the TIN. But payments must be made to the budget within the established time frame.

But the payer must understand that without a TIN, the payment risks being lost. Full name is not unique information. There is a risk that money will be credited to the wrong taxpayer.

A tax identification number is mandatory for all citizens of the Russian Federation, regardless of their religious beliefs. Whether you want it or not, it will be assigned to you automatically when taxes are calculated. Persons who are officially employed pay income tax, so they must have a code.

It is advisable to contact your local tax office and receive a certificate. It may be useful in the future when applying for loans, concluding financial transactions, or contacting budgetary structures.

5 / 5 ( 2 voices)

about the author

Evgeniy Nikitin Higher education majoring in Journalism at Lobachevsky University. For more than 4 years he worked with individuals at NBD Bank and Volga-Credit. Has experience working in newspapers and television in Nizhny Novgorod. She is an analyst of banking products and services. Professional journalist and copywriter in the financial environment [email protected]

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Author of the article Evgeny Nikitin

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Alexei
   02/02/2022 at 16:09 The article states that citizens have 2 mandatory documents - a passport and an INN, the Federal Tax Service website states that “A INN for citizens is a right, not an obligation” https://www.nalog.gov .ru/rn91/news/activities_fts/5294601/ Please clarify whether obtaining a TIN is the responsibility of all citizens of the Russian Federation or is a TIN only necessary for those who want to do business?
   Reply ↓ Anna Popovich
   02/02/2022 at 21:48

   Dear Alexey, in accordance with paragraph 7 of Article 84 of the Tax Code of the Russian Federation, each taxpayer is assigned a single taxpayer identification number (TIN) throughout the entire territory of the Russian Federation for all types of taxes and fees. Receiving it is voluntary, but the TIN is required even when applying for a job, therefore, receiving it is actually mandatory.

   Reply ↓

What to do if an individual has two tax identification numbers + a sample application to the tax office

Due to two TINs, confusion may arise when calculating personal taxes, as well as difficulties in filling out tax reports. In such a situation, a person should only have one TIN.

Sometimes, when hiring a new employee, an accountant may find that he has 2 Taxpayer Identification Numbers instead of one. In what situations can one person receive 2 INNs and how an employer should act if an individual has 2 INNs, we will consider in detail in the article.

In this case, registration is carried out with the tax office depending on the place of residence, place of stay or location of the person’s property, if he does not have a place of residence or stay. From the beginning of 2022, citizens have the right to apply for a TIN to any tax authority in the Russian Federation, regardless of where they live or stay.

If the accountant who compiled the information for the employee found out about the presence of several TINs, then the employee himself should be informed about this, and also sent to the Federal Tax Service so that the extra TINs can be cancelled. The employee writes an application to invalidate one or more TINs himself, using a form developed on the basis of the Procedure for assigning a TIN, approved by Order No. ММВ-7-6/

Here is a sample of such a statement. statements What to do if an employee refuses to contact the tax office Often, having discovered that an employee has two TINs, the accounting department tries to send the employee to the Federal Tax Service so that he can independently write an application to invalidate the incorrectly issued numbers. Therefore, the accountant needs to be careful to ensure that the taxpayer identification numbers provided in the reporting are correct and valid. In conclusion, we will consider several issues related to obtaining a TIN, which arise quite often in practice.

What to do if tax authorities mistakenly assigned an individual a second personal number? Is it necessary to change the TIN and obtain a new registration certificate if a person has lost a previously issued certificate, moved to a new place of residence or changed his last name? Not only the employee, but also the accountant needs to know the answers to these questions. An individual can have only one TIN (unified throughout the entire territory of the Russian Federation for all types of taxes and fees) (clause

The first time was in 2003 at his old place of residence, then he moved to Moscow and registered as an individual entrepreneur in 2014, with the old TIN (of which there is a certificate). Now he has discovered a new Moscow TIN, which appears in the Unified State Register of Individual Entrepreneurs and the Unified State Register of Legal Entities (as a participant in a legal entity). Most likely, the number used to issue the TIN assignment certificate on paper will be left in the tax inspectorate’s database. By presenting this certificate, you confirm that you are eligible to be assigned a specific number.

If you do not have a certificate form on hand, tax authorities will probably consider the number that was issued first to be valid. Moreover, information about all taxes paid will be transferred to the tax card using this number.

The processing time for an application depends on the method of submission. If a person applies to the Federal Tax Service in person (or through a representative), then the inspectorate will register the individual for tax purposes within five days from the date of receipt of the above documents.

Within the same period, tax authorities must issue or send a certificate of registration, in which the TIN will be indicated. If the documents are sent by mail or through the Federal Tax Service website, then the inspectorate must first check the information contained in them. Within five days from the date of receipt of the application in form 2-2-Registration, the inspectorate must assign a TIN to the person and send a certificate of registration. We will separately dwell on the issue of assigning a TIN to an individual who does not have a place of residence (place of stay) in Russia, but at the same time real estate or vehicles are registered in his name.

- This is just nonsense! — the guy is seething, laying out documents in front of the Federal Tax Service inspection specialist. — Look: here is a certificate with my Taxpayer Identification Number. And here is the notice to pay the tax for the dacha plot. The name in it is mine, but the TIN is someone else’s and the plot does not belong to me! Last year the tax office told me: I don’t need to pay anything. But now the paper has arrived again. The amount is growing and growing.

It would seem that it’s so difficult to correct a few numbers? But at the district level, as it turns out, this is prohibited. Corrections are made to the unified federal taxpayer database. This is done through the higher-level department of the Federal Tax Service, which is overloaded with error statements and does not have time to respond to them quickly. And the ordeals of owners of several TINs do not end there.

“Until I brought a letter from a higher authority confirming which number was correct and which was not, the erroneous debt was not removed from me,” said businessman Andrei, with whom we spoke at the tax office. Why is everything so confusing?

For example, a huge number of mistakes in the past occurred when a person moved to another city and bought an apartment in a new place. It is impossible to register real estate without a TIN. But the police at that time did not inform the Federal Tax Service about a change in the citizen’s place of residence; it was impossible to find out the TIN assigned in another region. And the number was issued again.