Taxpayer Identification Number (TIN). What is an Taxpayer Identification Number Why does an employer require a Taxpayer Identification Number?

Many people are interested in what it is and why a TIN is needed to an individual.

Regularly encountering this prop in various official settings, not everyone clearly understands its status and significance.

Let's consider this issue in more detail.

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What is TIN

The abbreviation "INN" stands for " individual number taxpayer” and is assigned to any person (both a citizen and an organization) obligated to pay certain contributions to the budget.

The requirement to have a TIN is contained in the tax office. Its purpose and structure are established in accordance with the Procedure approved by the Federal Tax Service of the Russian Federation on June 29, 2012. Order No. ММВ-7-6/435.

In accordance with this Procedure, TIN is digital code, allowing you to provide a unique number to each taxpayer, which eliminates any confusion associated with the coincidence of names and surnames of individuals, names legal entities etc. This number is used for all taxes or duties without exception.

The TIN of an individual includes 12 digits: the first 4 serve to designate the tax authority in which the registration was made, the next 6 are the actual individual number, and the last 2 are control numbers, specially calculated according to a certain formula.

How can I get a TIN

Subjects tax accounting entered into the register by the inspectorate serving the territory at their registration address (permanent, and in its absence - temporary).

If there is no official place of residence at all, you should contact the Federal Tax Service at the location of the real estate or vehicles owned by the citizen.

There are several ways to obtain a TIN:

  • Upon personal appearance in tax office. The taxpayer fills out an application, attaches a copy of the passport to it, and also presents the original passport for verification.
  • On the Federal Tax Service website, register and fill out all the required information.
  • The application can also be sent by mail with a notification or a list of attachments.

In the letter, along with the application, a notarized copy of the passport and a document containing information about registration at the address of residence are sent. With a notarized power of attorney, these actions can be performed by a representative.

Registration is completed within deadline, which cannot exceed 5 days after the application is accepted.

The document that confirms the individual number of a specific taxpayer is issued to him, drawn up on a numbered form established form, in a single copy, and containing the following information:

  • last name, first name, patronymic
  • day and month, year, and place of birth
  • accounting start date
  • document issue date
  • the TIN itself
  • signature official and seal impression

The certificate is issued simultaneously with registration, within the same five-day period. To receive it, you must come to the territorial division of the Federal Tax Service with the original passport; the day of receipt is determined by the tax officer upon acceptance, or it will be determined in an electronic message if an application is submitted on the website.

The certificate is issued free of charge. In addition, if desired, a mark on the TIN can be placed in the taxpayer’s passport.

Is registration with the tax service mandatory for an individual?

The obligation to obtain a TIN for citizens (except individual entrepreneurs) is not established by law.

At the same time, state registration authorities and other persons (for example, notaries), due to the requirements of the law, provide information about the taxpayer to the inspectorate, both regarding property and transactions, in addition about registration at the place of residence, execution of documents in the registry office , guardianship.

Based specified information The Federal Tax Service assigns a tax number to an individual, regardless of whether he made a corresponding request.

Thus, everyone who works and pays income tax, owns a house, apartment or car, receives social support from the state, etc., the Federal Tax Service Inspectorate has already assigned a TIN in any case, even if it is unknown to the taxpayer.

You can find out your individual number from any document received from the tax office - for example, a request for payment, or from personal and passport data on the Federal Tax Service website, as well as on the government services website (for those authorized there).

How to find out your TIN in 10 minutes is presented in the video:

Why does an employer require a TIN?

Quite often the question arises why an individual needs a TIN when applying for a job.

Labor legislation does not oblige an employee to present a certificate with his tax number upon hiring or later. Documents required for registration employment contract, are listed in Article 65 of the Labor Code of the Russian Federation. There is no TIN in this list. The exception is civil service, for admission to which presentation of a certificate is required.

Moreover, the law directly prohibits, during admission, from insisting on the provision of documents not provided for in the above article.

However, the employer, being tax agent, is obliged to transfer the withheld income tax, and at the same time, for the convenience of accounting for it and to avoid any errors, it is highly advisable to indicate the employee’s TIN. Therefore, the employer’s request to provide the TIN should not be considered a whim and, if possible, should be satisfied.

What changed in 2016


To determine why an individual needs a TIN in 2016, new regulatory requirements should be taken into account.

Thus, adopted on December 29, 2015. Law No. 385-FZ established on April 1, 2016. the need to indicate an individual taxpayer number when making payments to the Pension Fund.

In addition, from March 28, 2016. on the basis of new rules for entering information about the payer and payment, adopted by Order of the Ministry of Finance of the Russian Federation No. 148n dated September 23, 2015, when paying by an individual Money in the budget, for example, state duties, in the payment document it is necessary to reflect the UIN - unique identificator accrual of 20 (or 25) characters, little known, or TIN.

From the above it follows that, despite the declared optionality of obtaining a TIN by an individual, in fact, if not obtaining a certificate, then knowing one’s number in order to indicate it in documents is necessary for a citizen.

Submit your question in the form below

Taxpayer Identification Number (TIN)– this is a digital code that consists of 12 (individuals and individual entrepreneurs) or 10 digits (legal entities) necessary for registering Russian taxpayers with the Federal Tax Service.

How to find out your TIN in 2020

You can find out the TIN (if it was previously issued):

  1. By personally applying with a Russian passport to any tax authority of the taxpayer’s choice.
  2. Using a special service on the official website of the Federal Tax Service.

How to obtain a TIN for an individual

If an individual does not have a TIN, it can be obtained in one of the following ways:

In person at any Federal Tax Service inspection

Note: from January 2017, a citizen can obtain a tax registration certificate from any tax authority. Corresponding amendments were made to clause 7 of article 83 of the Tax Code of the Russian Federation Federal law dated 07/03/2016 No. 243-FZ.

To obtain a TIN in 2020, you must:

  1. Fill out and print out an application for obtaining a TIN (application form, sample form).
  2. With a printed application and a Russian passport, contact any tax authority of the Federal Tax Service.
  3. On the day indicated by the Federal Tax Service employee (no later than 5 working days from the date of submission of the application), come for a TIN certificate.

note, in many tax inspectorates, the application for a TIN is filled out directly by employees of the Federal Tax Service.

Through the Internet

You can also apply for a TIN at in electronic format on the official website of the Federal Tax Service. To do this, you need to register as a user, then log in to this page and fill out all the necessary information.

If the application is successfully submitted, a notification should be sent to the e-mail specified during registration within 5 days. It will indicate the day on which the applicant needs come in person with a Russian passport to the Federal Tax Service body to which the application was sent, and obtain a TIN certificate.

By registered mail

If it is impossible to visit the tax authority, an application for a TIN can be send by mail with notification of delivery.

In this case, the application must be accompanied by a copy of an identity document certified by a notary (Russian Federation passport) and a copy of a document confirming registration at the place of residence (5th page of the Russian Federation passport).

The TIN certificate can also be obtained by the legal representative of the applicant, but only with a notarized power of attorney.

TIN of an individual entrepreneur

Before registering an individual entrepreneur, an individual must have a TIN (since the same number will be assigned to an individual entrepreneur). In this regard, the procedure for obtaining a TIN for individual entrepreneurs and individuals same.

Note: an application for a TIN can be submitted along with documents for registration of an individual entrepreneur.

Re-obtaining TIN

To restore the TIN certificate (in case of loss or theft), an individual must contact personally or through a representative to any Federal Tax Service Inspectorate (MRI Federal Tax Service), and submit the following documents:

  1. Application in any form for the issuance of a duplicate TIN certificate.
  2. Identity document (Russian passport).
  3. A document confirming registration at the place of residence (5th page of the Russian passport).
  4. Paid receipt state duty at the rate of 300 rubles(pay the state fee).
  5. A copy of a document confirming the authority of a representative of an individual (notarized power of attorney).

When changing your place of residence, re-receive new certificate not required.

Note: replacing the TIN due to a change in full name, gender, date and place of birth is completely free. At the same time, the legislator specifically notes that in these cases replacing the TIN is not the responsibility of the citizen.

TIN in the Russian passport

Any citizen of Russia has the right to contact the tax authority and make a note on page 18 of the Russian passport indicating the TIN.

The presence of a TIN in a Russian passport allows you to simplify the procedure for confirming the compliance of information when preparing various types of documents and transactions.

A mark indicating the TIN in the passport of a citizen of the Russian Federation is made optional.

A taxpayer identification number, or TIN, is a 12-digit number that you (or your employer for you) uses to pay taxes.

You will also need it to determine if you have any unpaid taxes and if you decide to register as an individual entrepreneur.

3. How and where to get a TIN?

If you do not have a TIN, you can apply for one:

  • at the tax office. To do this, select a convenient inspection and make an appointment online. If you first submit an application through the online service, then you will have to go to the tax office once - to get a ready-made TIN;
  • without a personal visit. To do this, send a package of documents to the tax office of your choice by registered mail with a description of the contents and notification of receipt. You will also receive the TIN certificate by mail to the address specified in the application. You can also get a TIN without visiting the tax office (by e-mail or by mail) if you have a qualified . More information about this can be found on the website of the Federal Tax Service.

4. What documents are needed to obtain a TIN?

To obtain a TIN you will need:

  • application (the form is located at the link at the bottom of the page);
  • passport or other document proving your identity (if you submit documents by mail, a notarized copy of it).

If you do not live at your place of registration and submit documents by mail, please provide the tax office with the address of your actual place of residence and contact telephone number. The TIN certificate will be sent to you by registered mail to the specified address.

If your representative will submit the documents, you will additionally need:

  • a copy of your passport or other document proving your identity;
  • a notarized power of attorney in the name of your representative.

The TIN certificate will be ready within five working days after the tax office receives the package of documents.

5. How to obtain a TIN for a child?

If a child is 14 years old or older - which means he already has a passport of a citizen of the Russian Federation - the TIN is issued for him in exactly the same way as for an adult.

If the child is under 14 years old, the application for registration must be written on behalf of the child’s legal representative. To fill out the application, you will need the child's birth certificate and a certificate confirming his registration at the place of residence. The personal presence of a child under 14 years of age is not necessary - his legal representative submits the documents and picks up the completed certificate.

6. What should I do if I changed my name or lost my TIN certificate?

The identification number is assigned once and is retained even if the full name and place of residence are changed or deregistered from tax registration - the tax inspectorate will learn about all changes during interdepartmental interaction. Therefore, if you need your TIN, but you have lost your certificate or changed the personal data indicated on it, you can simply find out your TIN number using the Federal Tax Service service and use it.

Also, if you wish, you can issue a duplicate of the TIN certificate. It can be done:

  • at the tax office in person or through your representative. To do this, select an inspection that is convenient for you and make an appointment online;
  • in all public service centers on an extraterritorial basis, regardless of place of residence or stay in Russian Federation;
  • by mail, sending a package of documents to the tax office of your choice by registered mail with a list of the contents and notification of receipt. You will also receive the TIN certificate by mail - to the address you specified in the application.

The package of documents is the same as when receiving a TIN for the first time. You can change your TIN certificate in connection with a change in personal data for free, but when you draw up a document, you need to replace the lost one The applicant, in accordance with No. 210-FZ “On the organization of the provision of state and municipal services” dated July 27, 2010, has the right not to present a receipt for payment of the state duty for the provision public services, however, this does not exempt him from paying it.

">pay a state fee of 300 rubles.

Any modern state imposes on each of its members many obligations, 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 accrue legal income ( wages, 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 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) is possible only upon presentation of a citizen’s passport and fulfillment of 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 in Lately 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 its copy 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:

  1. Find in advance on the Internet the address of the tax office at your place of residence and go there during business hours.
  2. 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.).
  3. Fill out the standard form on site at the appropriate service department or print it in advance and bring it already completed.
  4. 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.
  5. 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.
  6. 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 entrepreneurial activity(the tax office will provide you with a detailed list of them in each specific case).
How to get a TIN via the Internet
You can save time by not going to tax service and filling out an application for a TIN via the Internet. For this purpose, on the official website of the Federal Tax Service http://www.nalog.ru/ a special section, where online every citizen can apply for a TIN and receive the accompanying 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:
  1. 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.
  2. 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 indicate your contact information: postal and email addresses. The latter will receive a notification about the status of your application.
  3. 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.
  4. 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 base and accepts responsibility for their safety.
  5. But to receive the original certificate, you will still have to appear in person at the tax office at your place of residence. IN as a last resort an authorized representative can do this for you, but only if they present a power of attorney.
The deadline for issuing a document when submitting an application in virtual form is the same: 5 working days. There are other possibilities for obtaining a TIN: for example, submitting an application and receiving a certificate by mail, using an accelerated procedure, etc. But they are associated with additional difficulties and financial costs, and in general are rarely necessary. It is interesting that some religious denominations, including Christian and Protestant communities, do not accept the TIN and even identify it with the “number of the beast.” And, although the Russian Orthodox Church, in general, is more loyal and does not prohibit its parishioners from registering with the tax service, recently state level It is officially allowed to refuse to indicate your identification number in documents when phrased “for religious beliefs.” But, if you do not have such a dislike for the blanket identification of taxpayers and do not intend to hide from the tax office or hide any facts of your financial relations with the state, then it is better to obtain a TIN and use the certificate of its assignment as needed. Every person asks himself these two questions when he is first asked to indicate his TIN in any application or document. What is this mysterious three-letter abbreviation and why do you need to know your Taxpayer Identification Number?
Taxpayer identification number, or abbreviated TIN, is a code consisting of numbers by which taxpayers are registered in our country.
The number of digits in the TIN of individuals and organizations varies.

The organization's TIN is a ten-digit digital code:

Where the first two digits are the code of the subject of the Russian Federation, the third and fourth digits are the number of the local Federal Tax Service inspection, the next five are the number of the taxpayer’s tax record in the territorial section of the OGRN (Main State Registration Number) and the last is a check digit, which is used to reduce the likelihood of errors when electronic processing of documents.

TIN of an individual is a twelve-digit digital code:


Where the first two digits are the code of the subject of the Russian Federation, the third and fourth digits are the number of the local Federal Tax Service inspection, the next six are the taxpayer’s tax record number and the last two are check digits, which are used to reduce the likelihood of errors during electronic processing of documents.
TIN of an individual entrepreneur assigned to an individual upon registration individual entrepreneur, if it has not previously been received by an individual. Otherwise, the TIN of the individual is used.
The TIN assigned to the taxpayer is uniform throughout the Russian Federation for all types of taxes and fees. The TIN is used by the tax authority as the registration file number of an organization or individual. The tax authority indicates the taxpayer identification number in all notifications sent to it.
The interaction takes place using the TIN tax authorities with the taxpayer. The taxpayer identification number is used to calculate all taxes and fees, wages, without exception; the TIN is used to keep records of movable and real estate, it turns out tax deductions, this number required upon hiring. The TIN is necessary to avoid confusion when the full names of individuals (including individual entrepreneurs) and the names of legal entities coincide.

Find out TIN online using your passport

Very often, people lose their tax registration certificate, which contains their taxpayer identification number (TIN), or situations arise when they urgently need to find out their TIN when filling out documents and in many other circumstances. Knowing the TIN is important, and using our service “Find out TIN”, which allows you to find the TIN according to your passport, eliminating the need to visit the tax office and wait in line.
Advantages of the service:
  • Convenient - there is no need to go somewhere and take time away from work.
  • Modern - a request to search for a TIN is sent in real time to the Federal Tax Service, and within one minute you receive the necessary information.
  • Secure - all information is transmitted in encrypted form.

How to find TIN

Go to the section "Find TIN", enter your full name, date of birth, series, number and date of issue of your passport in the form that opens. The TIN will be found using them.
Important! You should enter the passport number and last name for which, at one time, a certificate of tax registration as a taxpayer was received. If you have changed your passport, the number of your previous passport is indicated on the stamp at the end of the new passport. Finding a TIN via the Internet is only possible if you have previously received a tax registration certificate. Otherwise, you need to personally appear at the tax office with an application for a certificate of registration as a taxpayer. Within five days you will become the happy owner of the specified certificate, in which your TIN will be indicated.
Knowing your TIN, you will be able to use the services of our service in full.
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