Accounting for organizations and individuals. The procedure for registering and deregistering organizations and individuals. Taxpayer identification number

Who are taxpayers

Taxpayers are understood as organizations and individuals who are obliged to pay taxes in accordance with the current tax legislation (19 Tax Code of the Russian Federation). All taxpayers are subject to tax registration, which is carried out by registering. Tax registration of taxpayers is carried out at the place of residence of the individual or at the location of:

• organizations;
• a separate division of the organization;
• property of a company or individual.

In addition, registration is possible on other grounds, for example, at the place of conducting an activity subject to UTII, or at the location of the land for activities paying mineral tax (

Registration and accounting of taxpayers

Registration and accounting of taxpayers includes registration and accounting of individuals as citizens and tax authorities, as well as registration and accounting of legal entities registered in the country and tax authorities.

In developed countries, registration and accounting of taxpayers (individuals and legal entities) are unified by departments with the powers of tax authorities, based on the unified state financial accounting system (USF).

The personal card includes: the full name of the person, the date and place of his birth and birth, citizenship, address of permanent or usual place of residence, place of residence at which he owns property or any other property.

According to the official name used in the main trademark, the date and place of registration, the registration address, the main place of business and the location of the control center, the address (headquarters) is the address of the industrial center.

The main trend is the replacement of all other forms of registration and registration of individuals: birth, international passport, social, pension, military, immigration. The system of registration and registration of legal entities as taxpayers, as well as, in whole or in part, all other forms of registration and registration of legal entities (creation for registration).

In accordance with this procedure, individuals can be registered with the tax authorities from the moment of their birth. The main tax accounting of an individual is carried out with the tax authorities and in each country in relation to its citizens and tax authorities—at birth, an individual can be assigned a single financial number (FN).

At the same time, registration and accounting of a taxpayer-legal entity is carried out in accordance with the accounting department of all individuals associated with property, ownership, control, audit and other forms of control or representatives of the interests of this legal entity.

Other taxpayers are registered depending on the choice of tax regime and type of tax.

In particular, you can apply the following modes:

1. the totality of property and assets transferred by inheritance before the distribution of property is taxed in the manner established for individuals;
2. a family household recognized in accordance with the law is subject to tax on an individual taxpayer in the manner prescribed for an individual;
3. an association of individuals created to carry out joint commercial activities under conditions of unlimited financial liability is taxed in the manner established for individuals;
4. a separate division of an enterprise (“field of activity”) is taxed in the manner established for an individual, if this concerns an individual entrepreneur, or for a legal entity;
5. a group of companies (legal entities) managed by one person (family, group of involved persons, trusts, holding companies, etc.A) that a single consolidated taxpayer is recognized by law as taxable in the manner prescribed for a legal entity.

A unified procedure for collecting, processing and generating information about a taxpayer. This information includes the main characteristics of the taxpayer, compiled taking into account its constituent documents, information about state registration and its classification characteristics. Accounting allows the tax authority to determine in its activities the Law and other regulations on taxes and fees, the correctness of calculation of taxes from legal entities and individuals, the completeness and timeliness of receipts to the budget.

In accordance with the Tax Code, citizens can be registered with the tax authorities for tax purposes. A citizen is registered with the tax authorities at the location of the real estate (housing, apartment, land plot, etc.) and (or) cars.

Registration is carried out on the basis of information provided by the authorities with data on citizens and their property, on the basis of an application from a citizen and his property (provisions of the Tax Code of the Russian Federation) or an individual.

The procedure for registration and the requirements for it are established by Articles 83-84 of the Tax Code of the Russian Federation. This means that the Tax Code considers taxpayer accounting as part of the tax system. In addition, it is stated that the tax authorities are required to maintain records of the taxpayer for tax administration purposes. In other words, registration is a preliminary form of control. Without this stage, it is impossible to carry out all other control activities.

Registration of taxpayers should be distinguished from registration of legal entities and individual entrepreneurs, especially since they perform both functions of the tax service of the Russian Federation. In most cases, one action is ahead and the other is the required result. However, registration of a legal entity or individual entrepreneur is not carried out, and registration with the tax authorities is often required. One of the main examples is registration at the location of another unit. Based on Art. 11 of the Tax Code of the Russian Federation, any division is created in which another division is territorially separated from the organization and a workplace (at least one) is assigned in its place. That is, the fact that the creation of the department is reflected in the constituent documents of the organization does not matter.

Place of registration of taxpayers

However, despite the places of registration listed above, this does not mean that the taxpayer always registers more than once. For example, if an individual owns a car, then the place of registration will be the place of residence of the person at whom he is registered. But if we are talking about a small-sized watercraft, then the individual registers the vehicle at the place of registration.

The obligation to register with the tax authority, which is provided for by the Tax Code of the Russian Federation, does not mean that the taxpayer registers the property independently. This happens on the basis of information reported to the tax authority by the relevant authorities. For example, if this concerns property, then tax information is provided by the authorities that carry out state registration of a person’s rights to real estate (85 of the Tax Code of the Russian Federation).

Important! The procedure for registering and deregistering individuals is regulated by Article 84 of the Tax Code of the Russian Federation.

What responsibilities do taxpayers have?

Taxpayers must register with the Federal Tax Service at the beginning of their activities. The range of main responsibilities of legal entities and individuals from among tax payers:

1. The need to calculate and pay taxes and fees at the rates established by law.
2. Timely and complete reflection of income and expenses in the process of activity.
3. Legal entities are required to maintain tax records on a par with tax accounting.

Note! Tax and accounting data often differ due to differences in approaches to asset valuation and recognition.

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4. Submit to the tax authority declarations on taxes and fees paid, insurance premiums, and submit financial statements.
5. Use of strict reporting forms and cash registers in cases specified by law.
6. Provide the Federal Tax Service with the documents and information necessary to determine the amounts of tax payments.

Taxpayers are required to send written notifications to the Federal Tax Service about all key changes in their activities. Such cases include:

• opening current accounts in banking institutions;
• creation of structural divisions on the territory of the Russian Federation;
• intention to close a separate division;
• vesting a separate division with broader powers in the field of financial activities;
• participation in the capital of foreign and Russian enterprises;
• commencement of bankruptcy proceedings;
• change of place of residence or activity.

Throughout its existence, the taxpayer must ensure the safety of reporting - tax and accounting (for 4 and 5 years, respectively).

Important! The storage period for tax reports is set at 4 years, but according to the Law “On Accounting”, all types of primary and reporting documentation must be stored at the enterprise for at least 5 years.

The taxpayer’s responsibilities also include fulfilling the requirements of officials of the Federal Tax Service to eliminate deficiencies and errors in tax accounting on a legal basis. If the payer disagrees with the data of the inspection report, he may refuse to sign it. But in this case, there is an obligation to provide a written reasoned refusal.

Registration of taxpayers with tax authorities

Important! Registration of organizations and individuals by the tax authority means registration of taxpayers, the purpose of which is to collect information required for tax control. Information about each taxpayer is included in the Unified State Register of Taxpayers.

In accordance with the Tax Code of the Russian Federation, the following are subject to tax accounting:

• organizations that have legal entity status, as well as individual entrepreneurs;
• organizations that have separate divisions;
• individuals who are not individual entrepreneurs, if there are circumstances that create obligations to pay tax;
• taxpayers who own real estate or vehicles.

Registration procedure

Is it possible not to keep tax registers?

Tax accounting according to Art. 313 of the Tax Code of the Russian Federation can be organized on the basis of information reflected in accounting registers, supplementing them with missing data. You can maintain separate tax registers by fixing their form in the accounting policy. Not keeping tax registers at all is dangerous - this is punishable under Art. 120 Tax Code of the Russian Federation.

How to properly maintain tax registers is described in detail in ConsultantPlus. Full trial access to the K+ system can be obtained for free. Most often, tax authorities check registers for income tax - see how to prepare them in this Ready-made solution, for personal income tax accounting - see this material for an example, for VAT - this Ready-made solution will help you create registers correctly.

The lack of tax registers can be fraught with other negative consequences for the organization. For example, if during a tax audit the company is unable to provide the necessary information for the correct calculation of taxes, inspectors can determine the amount of taxes by calculation (subclause 7, paragraph 1, article 31 of the Tax Code of the Russian Federation) - and this can threaten the company with huge additional charges, penalties and fines.

Read about the nuances of preparing copies of documents for tax authorities in the material “How to submit documents at the request of the tax inspectorate .

Location of property for accounting purposes

Important! In order to register property for tax purposes, it is necessary to determine its location.

After registration with the tax authorities, the taxpayer will be issued a corresponding certificate or notification. In this case, each taxpayer will be assigned a single number, which is valid on the territory of the Russian Federation for all types of tax. This is a taxpayer identification number (TIN), which is personal to an individual.

Responsibilities imposed on tax authorities

According to the current regulations of the Russian Federation, the tax authority is obliged to accept an application for tax registration. And within five working days, the payer - an individual - is issued an initial certificate of registration, which contains personal data.

The certificate is issued in person upon signature of receipt. It is drawn up on stamped paper with a holographic seal confirming the authenticity of the document.

If the payer applied to the tax authority via the Internet or mail (by registered mail), then the tax authority is obliged to accept the application and process it within the same five days: register the payer and issue a certificate in the same way as it received the documents.

It is noteworthy that the payer can apply to receive the document in person - this is his right.

If a representative of an organization submits an application, the tax authority must register within the same period of time – five working days. During the same period, a tax identification number - TIN - is issued, without which the organization’s activities cannot be fully carried out.

Moreover, if there are separate divisions, each of them is subject to registration from the organization, at the place of their actual/legal location. As well as newly created companies or individual entrepreneurs, which are required to obtain a certificate at the place of actual/legal location.

The following information must be entered in the organization’s tax number certificate:

• name of the organization according to the Unified State Register of Legal Entities;
• assigned tax number and checkpoint (accounting code);
• OGRN number;
• name of the tax authority;
• date of issue of the TIN;
• tax authority number.

Tax authority employees are required to check the information provided, and only then register the applicant-organization for tax purposes. The legal period for all actions is five days. Regardless of who the applicant is and what the grounds for consideration are.

If the initiator of registration is not the applicant (should be understood as an organization, individual entrepreneur or individual), but the relevant authorities, then the tax authority is obliged to accept the documents for consideration and carry out registration within five days. And during the same period, issue a certificate to the payer, and not to the relevant authorities.

There can be several options for issuing: by regular mail (this means registered mail) or on the Internet, as well as in person to the applicant against signature. The tax authority is not obliged to notify the payer that, according to the relevant authorities, the payer has been registered for tax purposes, but must provide him with a certificate.