What to do if two inn. In Russia, they began to require a Taxpayer Identification Number (TIN) when making online purchases. What to do? Procedure for assigning a TIN
Is it possible to submit a calculation of insurance premiums in 2017 for an employee if he does not have a TIN? If so, how can I complete this calculation? Can the Federal Tax Service refuse to accept a settlement in the absence of a Taxpayer Identification Number (TIN)? What to do when an employee has two Taxpayer Identification Numbers? Let's figure it out.
Reporting on contributions in 2017
Since 2017, the calculation and payment of insurance premiums have been administered by the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation). Starting from reporting for the first quarter of 2017, calculations of insurance premiums for compulsory pension (social, medical) insurance must be submitted to the tax authorities.
Organizations or individual entrepreneurs are required to submit calculations for insurance premiums to the Federal Tax Service if they have:
- employees working under employment contracts;
- the general director is the sole founder;
- performers under civil contracts are individuals.
Where is the TIN indicated in the calculation?
The form of a single calculation for insurance premiums for 2017 was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. When filling out the calculation, in some of its fields you may need to indicate the TIN of individuals whose information is included in the calculation. So, for example:
- in Appendix 9 to Section 1, it is necessary to reflect data on foreigners temporarily staying in Russia if social insurance contributions are calculated from their payments in 2017 at a rate of 1.8 percent (subclause 2, clause 2, article 425, paragraph 2 p 2 Article 426 of the Tax Code of the Russian Federation). On line 50, you must indicate the TIN of foreigners whose payments were subject to insurance premiums during the reporting period;
- Appendix 1 to Section 2 contains information for each member of a peasant farm (peasant farm). On line 040 you need to indicate your TIN;
- in subsection 3.1 of section 3 of the calculation, you must indicate the personal data of the employee to whom the income was paid. On line 060 - you need to indicate his TIN.
Read also Extract from the Unified State Register of Legal Entities with tax digital signature
Is a TIN required?
Now let's turn to the Procedure for filling out calculations for insurance premiums, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. This document, among other things, defines the conditions for the mandatory presence of the TIN of individuals as part of the calculation. Here are quotes from this document regarding the TIN:
Conditions for indicating the TIN in the calculation
- “The TIN of an individual - a foreign citizen or stateless person in Appendix 9 to Section 1 is indicated on the line if available” - clause 18.3 of the Procedure;
- “line 040 of Appendix No. 1 to Section 2 indicates the TIN of each member of the peasant (farm) enterprise, including the head of the peasant (farm) enterprise (if any)” - clause 21.3 of the Procedure;
- “in line 060, subsection 3.1 of section 3, the TIN of an individual is indicated, assigned to this individual upon registration with the tax authority in the prescribed manner (if any)” - clause 22.9 of the Procedure.
Thus, it turns out that the official regulatory documents stipulate that the TIN of an individual as part of the calculation of insurance premiums is indicated only if it is available. If an individual does not have a TIN, then it is not necessary to indicate the taxpayer identification number when calculating contributions.
The Federal Tax Service is obliged to accept payment of insurance premiums from an organization or individual entrepreneur even if the individual does not have a Taxpayer Identification Number (TIN). Tax authorities have no right to refuse to accept a calculation.
What is considered “having” a TIN
The TIN is assigned to an individual upon initial registration as a taxpayer (clause 9 of the Procedure, approved by order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/435):
- at the place of residence;
- at the place of stay (if the individual does not have a place of residence in the Russian Federation);
- at the location of the real estate or vehicle (if the individual does not have a place of residence or place of stay in the Russian Federation).
Read also What reports are submitted to the Pension Fund in 2017?
As far as we know, some accountants are wondering “what is considered the presence of a TIN”? After all, the employer may simply not know whether the employee has an identification number. Please note that the TIN (individual tax number) certificate is not mentioned in Article 65 of the Labor Code of the Russian Federation as a document required when applying for a job. Therefore, it is impossible to demand it from the employee upon admission.
Moreover, even the employee himself may not have information about his TIN. After all, the tax authorities could have assigned him a number themselves (for example, at the location of his apartment or car).
The Federal Tax Service's program automatically checks the calculation of insurance premiums with its data (databases) on whether an individual has a Taxpayer Identification Number (TIN). And if it turns out that the employee’s TIN is not indicated in the calculation, but in fact it exists, then such reporting will not pass format and logical control. And the receiving complex of the Federal Tax Service will automatically refuse to accept RSV. Therefore, if a Russian citizen does not know or does not remember his TIN, it is better to clarify it through the electronic service on the official website of the Federal Tax Service of Russia www.nalog.ru (“Electronic services” / “Find out TIN”).
If there are several TINs: a problematic situation
An individual can have only one TIN (unified throughout the entire territory of the Russian Federation for all types of taxes and fees) (clause 7 of Article 84 of the Tax Code of the Russian Federation). However, in real life, workers or contractors have two (or more) numbers. This could happen if, for example, a person living in one region and registered with the tax authorities at his place of residence purchases real estate in another region. The Federal Tax Service Inspectorate at the location of the property, having received information about the registration of rights to this property, will register the individual. If the TIN number is not in the database, the tax authorities will assign another TIN to it.
TIN (taxpayer identification number) is the personal digital code of the taxpayer in the tax authorities.
The TIN is necessary to record information about the taxpayer’s income subject to taxation and to record taxes paid, such as property tax, etc.
Order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/435@ approved the procedure and conditions for assigning, applying, and changing the TIN.
The tax office individually assigns an INN to the taxpayer. For individuals it consists of 12 digits.
After assigning an identification number, the taxpayer is issued a Certificate of Registration:
The certificate confirms the taxpayer’s registration with the tax office at the place of registration, contains the TIN number and registration date.
The TIN must be indicated in tax returns submitted, for example, reports, applications and other documents and cases provided for by law.
Many employers, when hiring a new employee, require him to provide a TIN. But the following situations may arise:
The absence of a TIN will not affect employment, since the TIN is not a mandatory document when applying for a job.
2. After employment, should the employer issue a TIN for the employee?
The employer is not required to issue a taxpayer identification number to the employee. The employee independently registers it with the tax office at his place of registration. After receiving the certificate, the employee reports his number to the employer.
3. What documents are required to obtain a TIN
According to clause 24 of the Registration Procedure, the following documents must be provided:
- statement of physical persons on registration with the tax authority according to form No. 2-2-Accounting;
– passport or identity document confirming registration at the place of residence.
The registration certificate is issued free of charge for the first time.
4. The employee does not remember his TIN and the certificate is lost.
You can find out your TIN at the tax office or through for individuals.
If you need to restore the Certificate, you must contact the tax office at your place of residence. After paying a state fee of 200 rubles, you can receive a new Certificate within five working days, but the TIN will remain the same.
5. Will the TIN change if the employee changes his last name?
The TIN itself will not change if you change your last name (first name, patronymic). The tax office, based on the data received from the registry office, issues a new certificate, which can be obtained free of charge at the tax office at the place of registration.
6. Is it possible to issue a 2-NDFL certificate without a TIN?
If information is submitted to the tax office, the inspectorate does not have the right to refuse to accept reports.
But employees often ask for a loan and many banks do not accept an income certificate without a TIN.
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A personal number belonging to a specific taxpayer (TIN) is assigned in Russia both at the request of the taxpayer and at the initiative of the tax authorities (for example, if an apartment is registered in the name of a minor child).
Today we are interested in how to issue a Taxpayer Identification Number (TIN) and receive a taxpayer registration document containing the Taxpayer Identification Number (TIN).
To obtain a TIN, a minimum of documents is required.
For an adult or child who has received a passport:
- application in form 2-2-Accounting,
- a copy of a passport or other identity document.
For a child under 14 years old:
- statement on behalf of one of the parents,
- a copy of the applicant's passport,
- a copy of the child's birth certificate,
- a copy of the registration certificate at the place of residence from the passport office - if there is no note about this on the birth certificate.
Where and how to make and receive a TIN certificate
The TIN certificate is issued by the territorial tax inspectorates at the place of residence. If the taxpayer does not have permanent registration, the question is: where to get a TIN, will help the tax authorities at the place of temporary registration (place of stay) or in the area where he has real estate. 
After the applicant is entered into the unified electronic register, the tax inspector prints out a certificate in form 2-1-Accounting on a numbered form. It is made in one copy and handed over to the applicant.
Don't know your rights?
How much is the TIN required?
They receive a certificate 5 days after the territorial inspectorate receives application 2-2-Recording.
How to get a TIN from the tax office
Ways to obtain a certificate:
- personally,
- through a representative,
- by mail,
- through the Internet.
Obtaining a TIN for an individual personally or through a representative
You can also submit and receive documents for a TIN by appearing in person at the inspectorate. In this case, all papers are submitted in the form of uncertified copies. During the acceptance process, a tax specialist will compare these copies with the originals, after which the originals will be returned to the applicant.
If the application is sent by mail, the copies of documents attached to it must be notarized.
How to obtain a TIN through a representative? The representative must add to the above set a power of attorney certified by a notary. It should mention the right to represent the interests of the taxpayer in government bodies or specifically the tax inspectorate.
To receive the certificate in hand, you need to come to the tax office: the applicant himself comes with a passport, and the representative comes with a power of attorney.
How to make a TIN via the Internet
The official websites of government services and the Federal Tax Service provide the answer to how to obtain a TIN for an individual via the Internet.
The Federal Tax Service website allows you to:
- submit an application in form 2-2-Accounting (See Application for obtaining a TIN by an individual (form)), if registered on the website (done through a password issued by the territorial inspectorate at the place of residence);
- receive a TIN by email in the form of a pdf file - if the application is signed with an electronic digital signature (electronic digital signature) and a special program for interaction with tax authorities is installed.
Similar opportunities are provided by the government services portal (For more details, see). The only difference is the procedure for gaining access to your personal account, without which you will not be able to order a TIN.
Where to get a TIN certificate again (to replace a lost one)
You can request a new certificate from the tax authorities to replace the lost one.
You will need one more document, since it is necessary to attach to application 2-2-Accounting a receipt for payment of the state fee (it is equal to 300 rubles).
The inspection should issue not a duplicate or copy, but a new certificate. But the number itself (TIN) will remain the same - it is given for life.
Note: it is possible to order a certificate to replace a lost one in all of the above ways, but you can receive it only during a personal visit to the tax office or through a representative.
Any modern state imposes many obligations on each of its members, among which is the possession of a certain number of documents, without which it is difficult, and sometimes even impossible, to take full part in the life of society. In our country, there is also a list of mandatory and additional papers that are issued to every citizen, some immediately after birth, others upon reaching adulthood and/or under other conditions. Complying with all the accompanying rules for obtaining and using documents is in the interests of everyone who does not want to complicate their lives and bother with the restoration of lost, damaged or expired documents. But everyone goes through the receiving and registration stage at least once. For some time now, the TIN has also been one of the documents that every citizen must have. How to get it for the first time and in what situations you will need it later - read below.
What is a TIN? Who needs a TIN and why?The abbreviation TIN is easy to decipher: taxpayer identification number. And from the name itself it becomes clear that it is assigned to everyone who pays taxes to the state treasury, in other words, earns money. Requirements for taxpayers have changed over time and, if in 1993-1997 a taxpayer identification number was issued exclusively to legal entities, and until 1999 it was also assigned to entrepreneurs, today everyone who was born on the territory of the state must receive a TIN. The unique number of each citizen consists of 10 digits and is stored in population registration information databases. In fact, the tax authorities need it in order to take into account each taxpayer and know about his income, expenses and taxes paid by him (VAT, land tax, property taxes, etc.). In practice, everyone who tries to get a bank loan, get a job, apply for a foreign visa, etc. is faced with the requirement to present a TIN certificate. Moreover, in some cases, presentation of the TIN is not mandatory, but for each accounting department to calculate legal income (salaries, one-time payments), it is advisable to know the recipient’s TIN.
Accordingly, you cannot do without a TIN in any case, no matter what you do or what lifestyle you lead. Moreover, it is assigned to every person after birth, and he must obtain the appropriate certificate on his own by contacting special authorities. You can even find out the 12 digits of your number virtually, and you can receive a certificate in your hands (it is this or a copy of it that must be presented when performing the above and some other financial transactions) only upon presentation of a citizen’s passport and fulfilling certain other conditions. But you don’t have to wait until you reach adulthood to do this, because a passport is issued two years earlier. And recently, the procedure for obtaining a TIN certificate has become even simpler: you can order it online by filling out a ready-made application form. The TIN certificate is issued once, and if it is lost or damaged, it can be restored, but it is troublesome and complicated, so it is better to just immediately handle the document as carefully as possible. But even after restoration, you will be issued a certificate with the same unique number, because it cannot change for the same person. Even when changing the surname, marital status, registration and/or other passport data, adjustments are made only to the information about the taxpayer in the database, but the code remains the same throughout life.
How to get a TIN from the tax office
According to the basic rule, TIN is issued to individuals by the Tax Inspectorate (its local branches). The certificate is issued within five working days after you contact the appropriate institution, express a desire to receive a TIN, present your passport and a copy of it, and fill out an application for a taxpayer identification number in your own hand. This is a relatively simple procedure that should not take you too much time and effort. And in order to simplify this process as much as possible, follow these rules:
- Find in advance on the Internet the address of the tax office at your place of residence and go there during business hours.
- Take with you the original and one copy of your passport (the first two pages and all pages containing significant information such as registration, marital status, etc.).
- Fill out the standard form on site at the appropriate service department or print it in advance and bring it already completed.
- As a rule, the document will be issued to you 5 working days after completing the above actions. The certificate is an A4 format containing, in addition to the 12-character TIN code itself, your passport data.
- You have the right (if you wish) to enter information about your TIN in your passport. To do this, take both documents (passport and certificate of assigned TIN) and contact the special inspectorate here, at the tax service, where they will make such a mark in your passport.
- For legal entities, the procedure and timing for the first receipt of a TIN are practically no different from those described, with the exception of the need to provide additional documents related to business activities (a detailed list of them in each specific case will be provided to you by the tax office).
You can save time by skipping the trip to the tax office and filling out an application for a TIN online. For this purpose, a special section has been created on the official website of the Federal Tax Service http://www.nalog.ru/, where online each citizen can submit an application for a TIN and receive related official information in a comprehensive form. The interface of this service is quite clear and convenient, but just in case, here is a brief explanation and the sequence of actions ahead of you:
- Having opened the corresponding section of the tax service website, you will see the standard form “Application for an individual to register with a tax authority on the territory of the Russian Federation” that must be filled out.
- The application consists of several sections, in each of which you need to indicate, respectively, basic passport data, information about place of residence, citizenship, etc. At the end, be sure to include your contact information: postal and email addresses. The latter will receive a notification about the status of your application.
- Remember to save the document after completing each subsequent section. If desired, the entered data can be edited in draft form before the application is submitted.
- Now you can independently monitor the status and processing of your application on the same website and/or print out the completed application. For its part, the Federal Tax Service, having received your application, enters the data you specified into its information database and accepts responsibility for their safety.
- But to receive the original certificate, you will still have to appear in person at the tax office at your place of residence. As a last resort, an authorized representative can do this for you, but only if you present them with a power of attorney.
On December 7, the Federal Customs Service launched an experiment in which when purchasing in foreign online stores, Russians are required to indicate the Taxpayer Identification Number (TIN) and a hyperlink to the product.
Why is this FTS?
To ensure that you do not exceed the duty-free threshold for importing goods from abroad. The maximum you can order per month without paying additional tax is 31 kilograms for an amount not exceeding 1000 euros. For each additional kilogram you must pay four euros, and if the cost exceeds - 30% of the excess. But there is a possibility that from July 1, 2018, the threshold will be reduced by 50 times - to 20 euros.
Do the new requirements apply to all parcels?
No, Russian Post has special customs procedures, so the experiment will not affect it. Private companies such as SDEK, Boxberry, DPD, Pony Express, DHL will have to take the new rules into account. AliExpress, for example, uses them to make all express deliveries.
Will there be any problems receiving items already ordered?
Yes, the new rules apply even for purchases made before December 7th. Currently, thousands of goods have accumulated in customs and air carrier warehouses. “Both foreign online stores and courier services suffered heavy losses due to the sudden surprise of the Federal Customs Service. “No one was ready for innovation,” said Andrey Lyamin, director of development for the Shiptor delivery service.
How can I still get my item?
You must provide the store with your TIN by mail - now online portals are quickly adding the corresponding fields on their websites and applications. Not everyone has innovations yet; for example, AliExpress promises to launch this column by the end of this week. But delays are likely unavoidable.
What should I do if I don’t have a TIN?
You can fill out an application on the website of the Federal Tax Service, and within five days you will receive a TIN. You can receive a certificate in paper form at the selected tax authority or by mail.
What if I don’t remember my TIN?
You can find it out on the Federal Tax Service website, just enter your passport data.
When will it end?
Probably July 1, 2018. But if the FAS considers the initiative successful, then the validity of the new rules will be extended.