How to obtain a tax registration certificate. Registration of taxpayers with tax authorities Procedure for registration and deregistration

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Taxpayer accounting is a set of registration and monitoring measures aimed at ensuring the effectiveness of tax authorities tax control. Registration of taxpayers with tax authorities is mandatory and is carried out for the purposes of tax control, or rather, to increase its efficiency.

The registration of taxpayers is regulated by the Tax Code of the Russian Federation and by-laws of the Government of the Russian Federation and the Federal Tax Service of the Russian Federation (for example, orders of the Ministry of Taxes of the Russian Federation: “On approval of the Procedure for determining the features of registration of the largest taxpayers - Russian organizations» dated August 31, 2001 No. BG-3-09/319; “On approval of the Regulations on the peculiarities of accounting in the tax authorities foreign organizations» dated 04/07/2000 No.AP-3-06/124; “On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used when registering legal entities and individuals with the tax authority” dated November 27, 1998 No. GB-312/309 (as amended as of December 24, 1999) and etc.).

Let us list the cases when a particular person must register with the tax authority.

For individuals:

- upon registration as individual entrepreneur;
- upon obtaining the position of a notary engaged in private practice; advocate;

For organizations:

- at the location of separate units;
- registration of the largest taxpayers;
- registration of foreign organizations and foreign citizens;
- when implementing production sharing agreements;
- upon purchase real estate, Vehicle.

To register organizations and individual entrepreneurs, a second appearance at the tax authority is not required. Registration of organizations is carried out by the tax authority itself at the place of registration, that is, the location of its permanent executive body, based on the information contained in the Unified State Register of Legal Entities. Individual entrepreneurs are registered with the tax inspectorates at their place of residence based on the information contained in the Unified State Register of Individual Entrepreneurs. Organizations and individuals - individual entrepreneurs are registered as taxpayers no later than 5 days after state registration. Registration of an organization or individual entrepreneur with the tax authority is carried out regardless of the circumstances with which the Tax Code of the Russian Federation associates the emergence of an obligation to pay a particular tax or fee. Registration and deregistration are free of charge.

When registering, the tax authorities make an entry about this in the Unified State Register of Real Estate. The date of registration is the date of entry in the Unified State Register of Legal Entities (or in the Unified State Register of Individual Entrepreneurs). A legal entity and individual entrepreneur lose their status from the moment they are excluded from the above registers automatically on the same day.

Legal entities and individuals registered with the tax authority are entered into the Unified State Register of Real Estate. It contains the following information about Russian organizations:

1. on registration with the tax authority at the location of the organization;
2. state registration of organizations;
3. registration for other reasons (at the location separate division, real estate, vehicles)
4. relationships of the Russian organization taken into account by the tax authorities, including information about the organizations of which this organization is the successor; on the participation of this organization in Russian and foreign organizations; about the founding organizations of this organization;
5. information about individuals(founders, representatives of this organization)
6. information about licenses;
7. information about the TIN previously assigned to the organization.

With the Federal Tax Service of the Russian Federation, its territorial bodies maintain the Unified State Register of Taxpayers (USRN), which is a system of state taxpayer accounting databases. The procedure for maintaining it is determined by the Decree of the Government of the Russian Federation “On the procedure for maintaining the Unified state register taxpayers" and the "Rules for maintaining the Unified State Register of Taxpayers" dated March 10, 1999 No. 266, approved by it.

In addition, according to the Decree of the Government of the Russian Federation of May 17, 2002 No. 319, from July 1, 2002, powers for state registration of legal entities were transferred to the Ministry of Taxes of the Russian Federation (now the Federal Tax Service). Using the Unified State Register of Legal Entities, you can find any legal entity registered in the country. The register contains not only the name and location of the company, but also a list of founders, data on managers and accountants, data on the list of lost passports, as well as data on the organization’s relationships (for example, on its branches). The latter circumstance is of great importance for increasing the efficiency of tax control, and in general - monitoring compliance tax legislation.

When registering, the tax authorities not only make an entry about this in the Unified State Register of Real Estate, but also assign the taxpayer a special information code - an identification number taxpayer (TIN). In addition, organizations are assigned another number - the reason for registration code (RPC). TIN and KPP have a certain number of digital characters and structure presented in the application. Thus, the TIN of an organization consists of 10 characters, the checkpoint assigned to an organization consists of 9 digital characters. An individual taxpayer is assigned only an INN, which consists of 12 digital characters.

The tax authority must, within 5 days from the date of state registration and receipt necessary documents make a decision regarding the registration of an organization (or individual entrepreneur), register them, and within the same period issue them a certificate of registration and at the same time a certificate of state registration.

According to Art. 83 of the Tax Code of the Russian Federation, in order to conduct tax control, organizations are subject to registration not only with the tax authorities at the location of the organization, but also at the location of each of its separate divisions, as well as at the location of the real estate and vehicles owned by it.

However, if the registration of organizations at the location of its permanent management body is carried out by the tax authority independently on the basis of data received from the Unified State Register of Legal Entities, then for registration of legal entities at the location of separate divisions, a declarative principle has been established, that is, for registration at the location location of a separate division, the organization must submit an application to the tax authority at the location of the separate division.

Simultaneously with the application for registration, copies of duly certified certificates of registration with the tax authority of the organization at its location and documents confirming the creation of a separate division are provided in one copy.

An application for registration is submitted within 1 month from the date of creation of a separate division to the tax authority at the location of this separate division to the tax authority at the location of this separate division.

If several separate divisions of an organization are located in one municipal formation in the territory under the jurisdiction of different tax authorities, registration of organizations can be carried out by the tax authority at the location of one of its separate divisions, determined by the organization independently. When registering organizations at the location of a separate division, the tax authority is obliged, within 5 days from the date of provision of all necessary documents, to carry out all the procedures provided for registration, and at the same time issue a notification to the organization about registration with this tax authority.

If an organization makes a decision to terminate the activities (closing) of its separate division, deregistration of the organization at the location of this separate division is carried out by the tax authority at the request of the taxpayer within 10 days from the date of filing such an application, but not earlier than the end of the field visit. tax audit if it happens.

A corresponding notification is issued about the registration (deregistration) of an organization at the location of a separate division.

IN mandatory Not only organizations and individual entrepreneurs, but also individuals who are not individual entrepreneurs (private notaries, lawyers) are subject to registration with tax inspectorates. They are registered with the tax authorities at the place of residence of individuals based on the information provided in tax office authorized bodies:

- for notaries - from the justice authorities issuing licenses for the right of notarial activity;
- for lawyers - from the bar chambers of the constituent entities of the Russian Federation on entering information into the register of lawyers of the constituent entities of the Russian Federation,

or based on an application from individuals.

Changes in information about organizations or individual entrepreneurs are subject to accounting by the tax authority at the location of the organization or at the place of residence of the individual entrepreneur on the basis of information contained in the unified state register of legal entities and the unified state register of individual entrepreneurs, respectively.

The deregistration of a taxpayer is also confirmed by a document, the form of which is established by the Federal Tax Service of Russia.

If an organization or individual entrepreneur has changed its location or place of residence, deregistration of the taxpayer is carried out by the tax authority with which the taxpayer was registered on the basis of information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, respectively.

Registration of a taxpayer with the tax authority at the new location or place of residence is carried out on the basis of documents received from the tax authority at the previous location or place of residence of the taxpayer. For such taxpayers, a registration certificate is issued (sent) by the tax authority at the new location or place of residence no later than 5 days from the date of making the corresponding entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

In case of liquidation or reorganization of an organization, termination of activities as an individual entrepreneur, their deregistration with the tax authority is carried out on the basis of information contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, respectively.

When set to registration of individuals in The composition of information about these persons also includes their personal data:

- Full Name; Date and place of birth;
- location; passport details or other taxpayer identification document;
- data on citizenship.

The specifics of the procedure for registering foreign organizations, depending on the types of income received, are established by the Ministry of Finance Russian Federation. (edited) Federal Law dated June 29, 2004 No. 58-FZ) (clause 1 as amended by Federal Law dated December 23, 2003 No. 185-FZ)

Taxpayer registration should be distinguished from registration legal entity and an individual entrepreneur, especially since it performs both functions of the Federal Tax Service of Russia. In most cases, one action precedes and is a necessary consequence of another. However, often registration of a legal entity or individual entrepreneur does not occur, while registration with the tax authority is mandatory. One of the main such examples is registration at the location of a separate unit. Based on Art. 11 of the Tax Code of the Russian Federation, a separate division is any department territorially isolated from the organization, at the location of which stationary workplaces (at least one) are equipped. That is, the fact that the creation of a unit is reflected in the organization’s constituent documents is not important.

Tax as a complex economic and legal category
- The socio-economic essence of taxes in modern society
- The concepts of “tax” and “fee”, their differentiation
- Functions of taxes
- Tax principles
  - Legal and organizational principles taxation
- Tax classification
- Mandatory and optional elements of tax
- Essence and classification of tax benefits
Tax system and state tax policy
- Concept and theoretical characteristics tax system
- Tax policy states: essence, goals and forms
- The essence and main aspects of tax reforms
Tax administration as an integral attribute of the tax system
- Concept and essence tax administration
  - Tax administration functions
- Tax authorities as the central link of tax administrations
  - Functions of tax authorities
- Modernization of tax authorities is a strategic direction for improving tax administration
- Interaction between customs and tax authorities
- Interaction between internal affairs bodies and tax authorities
Implementation by tax authorities of the main powers of tax control
- Forms of tax control
- Registration of taxpayers (payers of fees) and tax agents
- Organization of desk tax audits
- Organization of on-site tax audits
  - Actions to implement tax control carried out during an on-site tax audit
  - Ending on-site inspection and implementation of its results
- Collection of arrears on taxes and fees
Implementation of the rights and obligations of taxpayers, fee payers and tax agents
- The concepts of “taxpayer”, “fee payer” and “tax agent”
- Characteristics and ensuring the rights of taxpayers
  - Deferment or installment payment of tax
- Responsibilities of taxpayers and tax agents
- Ways to ensure the fulfillment of obligations to pay taxes and fees
Responsibility for violation of laws on taxes and fees
- General characteristics of reduction methods tax obligations
- Responsibility for violations of tax laws
- Tax offenses and liability for their commission
  - Administrative responsibility in the field of taxation
- Tax crimes and responsibility for their implementation
Characteristics of taxes, fees and insurance premiums of the Russian Federation
- Types of taxes and fees modern Russia
- The procedure for establishing, changing and canceling federal, regional and local taxes and fees
Federal taxes and fees
- Value added tax
  - VAT payers
  - Object of VAT taxation
  - Transactions not subject to VAT
  - The tax base according to VAT
  - Tax agents according to VAT
  - Tax rates according to VAT
  - Procedure for calculating VAT
- Excise taxes
- Personal income tax
  - Income not subject to taxation
  - Tax deductions
  - Tax rates
  - Procedure for calculating and paying personal income tax
- Unified social tax
- Corporate income tax
- Mineral extraction tax
  - Tax base for mineral extraction tax
- Water tax
- Fees for the use of fauna and aquatic biological resources
- Government duty
  - Procedure and deadlines for paying state duty
Regional taxes
- Transport tax
- Tax on gambling business
- Organizational property tax
Local taxes
- Land tax
  - Calculation order land tax
- Property tax for individuals
Special tax regimes
- Simplified taxation system
  - Objects of taxation under the simplified tax system
  - Taxable period under simplified tax system
  - Peculiarities application of the simplified tax system individual entrepreneurs based on a patent
- Taxation system in the form of a single tax on imputed income for certain types of activities
  - UTII taxpayers
- Taxation system for agricultural producers (single agricultural tax)
  - Object of taxation under the Unified Agricultural Tax
- Taxation system for the implementation of production sharing agreements
  - Methods for sharing production when implementing production sharing agreements
Mandatory insurance contributions
- Conceptual basis of compulsory social insurance
- Insurance premiums for mandatory pension, social and health insurance
- Insurance premiums for mandatory social insurance from accidents at work and occupational diseases
Tax law foreign countries
- general characteristics tax law foreign countries
- Tax policy and tax law of foreign countries
- System of sources of tax law of foreign countries
- Principles of tax law of foreign countries
- Local tax practice abroad
- Sanctions for tax offenses in foreign countries

Registration of taxpayers (payers of fees) and tax agents

In accordance with Art. 83 of the Tax Code, organizations and individuals are subject to registration with the tax authority at the location of the organization, the location of its separate divisions, the place of residence of an individual, the location of the real estate and vehicles they own, as well as on other grounds provided for by the Code. At the same time, organizations and individual entrepreneurs (IP) must register regardless of their obligation to pay taxes.

It should also be borne in mind that an organization that includes separate divisions is obliged to register at the location of each such division only if the organization is no longer registered at the location of the separate division on other grounds provided for by the Tax Code. RF.

Registration of organizations and individual entrepreneurs at their location or place of residence is carried out on the basis of the information contained respectively in Unified State Register of Legal Entities(Unified State Register of Legal Entities) or Unified State Register of Individual Entrepreneurs(USRIP).

It should be noted that the Federal Tax Service is the body that is authorized by the Government of the Russian Federation to simultaneously carry out state registration of both legal entities and individual entrepreneurs.

In accordance with the Rules for maintaining the Unified State Register of Taxpayers (USRN), approved by Decree of the Government of the Russian Federation of February 26, 2004 No. 110, a certificate of registration as a taxpayer for organizations and individual entrepreneurs is issued by the tax authority simultaneously with the certificate of registration of a legal entity or individual entrepreneur.

Chambers of Commerce and Industry, public associations (including political parties and trade unions), as well as religious organizations have a special registration procedure. IN in this case the decision on registration is made by the Ministry of Justice of the Russian Federation or its territorial bodies, and not by the Federal Tax Service. After making a decision to register a legal entity, the justice authorities send one copy of documents (application for state registration, protocol, agreement and other document on the creation of a legal entity, constituent documents, payment receipt state duty) to the Department of the Federal Tax Service for the constituent entity of the Russian Federation to issue a certificate of registration and include an entry in the Unified State Register of Legal Entities. Since making entries in the Unified State Register of Legal Entities is carried out by the departments of the Federal Tax Service of Russia, and making entries in the Unified State Register of Legal Entities is carried out by the inspections of the Federal Tax Service of Russia at the location of the registered person, the issuance of a certificate of tax registration is not carried out simultaneously with the issuance of a certificate of making an entry in the Unified State Register of Legal Entities, but within five days.

Maintaining a register of taxpayers has its own peculiarity, namely that the taxpayer independently submits data to the tax authority only partially; all basic data about him is entered on the basis of data from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs or on the basis of data received from other government bodies or organizations.

Types of information, deadlines for their provision and those responsible for their provision government bodies, institutions, organizations and individuals are given in the table.

Information included in the Unified State Register of Real Estate
Responsible for providing data to the Unified State Register of Real Estate	Types of information	Deadlines
1. Bodies carrying out state registration of legal entities (territorial bodies of the Federal Tax Service)	Information about the legal entity from the Unified State Register of Legal Entities	Simultaneously with making entries in the Unified State Register of Legal Entities. For chambers of commerce and industry, public associations, religious organizations - within 5 days from the date of entry in the Unified State Register of Legal Entities
2. Bodies carrying out state registration of individual entrepreneurs (territorial bodies of the Federal Tax Service)	Information about the individual entrepreneur from the Unified State Register of Entrepreneurs	Simultaneously with making entries in the Unified State Register of Individual Entrepreneurs
3. Judicial authorities issuing licenses for the right of notarial activity	Information about the notary who received the license (last name, first name, patronymic - full name, residential address, passport details, number and date of the order for appointment to the position of notary, etc.)	Within 5 days from the date of issuance of the relevant order
4. Bar chambers of the constituent entities of the Russian Federation	Information about lawyers entered in the previous month into the register of lawyers of a constituent entity of the Russian Federation, or excluded from the said register, as well as information about decisions made during the previous month to suspend (renew) the status of lawyers	No later than the 10th day of each month
5. Bodies and organizations carrying out registration of individuals at the place of residence	Information on registration of individuals at the place of residence (full name, addresses of current and previous place of residence, passport details, etc.) Information on children under the age of 14 years - for children of citizens of the Russian Federation, under 18 years - for children of foreign citizens, registered at the place of residence of parents	Within 10 days after registration of these persons
6. Bodies carrying out state registration of acts of civil status	Information about birth (death): number and date of compilation of the birth (death) record; series, number and date of issue of birth (death) certificate; information about the birth and its parents	Within 10 days after registration of these facts
7. Bodies carrying out state registration of rights to real estate and transactions with it	Information about the property (type, cadastral number, type of right, address of the location of the property). Information about the registration of the right (date of registration, series and number of the certificate). Information about copyright holders - legal entities and individuals
8. Bodies carrying out registration of vehicles	Information about the vehicle: for vehicles - make, model, modification, series and registration plate number; for sea and river vehicles - type, name of the vessel, registration number, type of right (ownership or other); for air vehicles - type, state and registration marks, name of the operator, type of right (ownership or other). Date of registration (deregistration), series and number of the registration document. Information about persons (legal entities, individuals) on whom vehicles are registered	Within 10 days from the date of corresponding registration
9. Guardianship and trusteeship authorities, institutions providing guardianship, trusteeship or management of the ward’s property	Information about the property of the ward, which is the object of taxation (type and location of the property, details of the document certifying the ownership of the property). Information about the guardian (trustee). Details of the document on appointment as a guardian or trustee. Information about the property manager of the ward. Details of the document confirming the appointment of a person as property manager of the ward	No later than 5 days from the date of adoption of the relevant decision
10. Bodies (institutions) authorized to perform notarial acts. Notaries in private practice	Information about property transferred by gift or inheritance (type and location of property, share, details of the gift agreement or certificate of inheritance). Information about the donor or testator. Information about the donee or heir	No later than 5 days from the date of the corresponding notarization, unless otherwise provided by the Tax Code
11. Authorities carrying out user registration natural resources and licensing of their activities	License information. Licensee information	Within 10 days after registration (issuance of the appropriate license, permit) of the natural resource user
12. Bodies issuing and replacing identification documents of citizens of the Russian Federation	Information about the facts of the initial issuance or replacement of an identity document and about changes in personal data Information about the facts of a citizen filing an application for the loss of an identity document	Within 5 days from the date of issue of the new document (except for cases where the document was lost) Within 3 days from the date of filing the application for loss of the document
13. Bodies and organizations carrying out accreditation of branches and representative offices of foreign legal entities	Information on accreditation (deprivation of accreditation) of branches and representative offices of foreign legal entities	Within 10 days from the date of accreditation (deprivation of accreditation)

Based on data from the Unified State Register of Legal Entities, the organization is registered at its location. However, both organizations and other taxpayers (individual entrepreneurs, individuals) have an obligation to register on other grounds, in particular at the location of separate divisions of the organization, at the location of real estate owned by taxpayers and on other grounds provided for by the Tax Code. There are also special features when registering the largest taxpayers, which are determined by the Ministry of Finance.

All taxpayers, both legal entities and individuals, are assigned a special number - a taxpayer identification number. In addition, for organizations an additional number is entered - the reason for registration code. Introduction additional number This is due to the fact that the same organization may be registered with several tax authorities for various reasons.

The Taxpayer Identification Number (TIN) has the following structure:

the first four digits indicate the code of the tax authority that assigned the TIN;
the following numbers (for organizations - five characters, for individuals - six characters) represent the serial number of the entry in the Unified State Register of Real Estate;
the last digits (for organizations - one digit, for individuals - two digits) are a control number, which is calculated using a special algorithm.

Registration reason code(CAT) is a nine-digit digital code, which consists of the following sequence of numbers:

the first four digits are the code of the tax authority that carried out the registration for the relevant reason;
the next two digits indicate the reason for registration;
the last three digits are the serial number of registration with the tax authority for the corresponding reason.

The two numbers that indicate the reason for registration can take values from 01 to 50 for Russian organizations and from 51 to 99 for foreign organizations.

Registration with the tax authority of individuals at the place of residence is carried out in cases where the individual is obliged to pay taxes and (or) fees, as well as regardless of the occurrence of such an obligation, provided that such a person is registered as an individual entrepreneur.

Registration with the tax authority at the place of residence of individuals who are not individual entrepreneurs and assignment of a TIN to them can be carried out on the basis of:

information from the councils of bar chambers about lawyers, judicial authorities about private notaries, relevant bodies about the availability of real estate and vehicles in the ownership of individuals, information about notarization of the right to inheritance and gift agreements;
information from the relevant authorities on the facts of registration of an individual at the place of residence or on the facts of their birth, as well as on the establishment of guardianship over individuals and the management of their property, in the presence of documented information about the imposition on this person of the obligation to pay taxes (fees);
application of an individual for the issuance of a document confirming the assignment of a TIN.

In the first two cases, after registration, the tax authority issues (sends by mail with acknowledgment of delivery) a notice of registration with the tax authority at the place of residence in form No. 09-2-3, and in the third case - a certificate of registration of an individual at the tax authority at the place of residence in form No. 09-2-2 or another document confirming the assignment of a TIN. In this case, individuals who have received notifications of registration at their place of residence have the right to contact the tax authority with an application to receive a certificate of registration or other document confirming the assignment of a TIN, including in relation to a child under the age of 14 years.

Registration and entry of information into the Unified State Register are carried out within five days from the receipt of the above information or application from an individual.

Tax authorities that have registered an individual at the location of the real estate and (or) vehicles owned by him, as well as for other reasons, are required to report this fact via communication channels to the tax authority at the place of residence of the individual within one working day from the day of registration with this tax authority. If until this moment an individual has not been registered at the place of residence, then the tax authority will register him within two days from the date of receipt of information from the tax authority at the location of the real estate and (or) vehicles.

If an individual who owns real estate and (or) vehicles does not have a place of residence in the Russian Federation, the TIN is assigned by the tax authority at the location of the real estate and (or) vehicle.

Individuals whose place of residence for tax purposes is determined by their place of residence have the right to apply to the tax authority at their place of residence with an application for registration. For individuals - foreign citizens or stateless persons registered as individual entrepreneurs and having a temporary residence permit in the Russian Federation, the address of temporary residence is equal to the address of the place of residence.

Registration of individuals registered as individual entrepreneurs with the tax authority at their place of residence is carried out on the basis of information contained in the Unified State Register of Individual Entrepreneurs. The tax authority is obliged to register it by assigning a TIN or using a previously assigned TIN, and to enter information into the Unified State Register. At the same time, a certificate of registration of an individual at the place of residence on the territory of the Russian Federation is issued (sent by mail) in form No. 09-2-2, a notification of registration of an individual with the tax authority at the place of residence in form No. 09-2-3 and a certificate of state registration of an individual as an individual entrepreneur.

If an individual registered as an individual entrepreneur was previously issued a certificate of registration with the tax authority, simultaneously with the certificate of state registration of an individual as an individual entrepreneur, he is issued (sent by mail) only a notice of registration of an individual at the place of residence .

Similarly, the registration of a private notary and a lawyer who has established a law office is carried out, who, according to clause 2 of Art. 11 NCs are classified as individual entrepreneurs.

Information about the TIN and KPP of an organization or TIN of an individual registered as an individual entrepreneur, as well as the date of registration of the organization and individual entrepreneur (with the exception of a private notary and a lawyer who has established a law office) as a taxpayer are included, respectively, in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs based on information contained in the Unified State Register no later than the working day following the day of registration of an organization or individual registered as an individual entrepreneur.

A TIN assigned to an organization or individual cannot be re-assigned to another organization or another individual.

TIN may be invalidated:

in case of changes to regulatory legal acts RF;
if an organization or individual has more than one TIN;
when deregistering an organization in the event of its liquidation;
when deregistering an organization in case of termination of activities as a result of reorganization in the form of merger, accession and transformation;
when deregistering an individual in the event of his death.

TINs that are declared invalid are posted on the WEB sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation.

The TIN does not change when the location of an organization changes or when the place of residence of an individual changes.

Deregistration of an organization and an individual registered as an individual entrepreneur, respectively at the location and place of residence, is carried out on the basis of an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in the manner shown in the figure.

Information about the deregistration of a taxpayer is sent via communication channels to the tax authority at the new location of the organization (place of residence of an individual) no later than the working day following the day the taxpayer is deregistered, and the accounting file is sent within three days. In addition, the tax authority at the previous location of the organization (place of residence of an individual registered as an individual entrepreneur) sends information about the deregistration of the taxpayer and an extract from the Unified State Register of Legal Entities (USRIP) to the tax authorities with which the organization or individual entrepreneur is registered for tax purposes in other ways. reasons.

Registration of an organization (IP) at a new location (place of residence) is carried out no later than the working day following the day of receipt of an extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs.

Deregistration at the location of a separate division in the event of termination of activities through this division is carried out upon the application of the taxpayer within 14 days from the date of filing such an application.

Deregistration of taxpayers at the location of real estate and (or) vehicles is carried out on the basis of information from the relevant authorities within five days from the date of receipt.

An individual who is not an individual entrepreneur, as well as a private notary or lawyer, are deregistered on the basis of information about the fact of registration at a new place of residence received from the authorities that register individuals at the place of residence, in the manner presented in the figure.

Making changes about an individual who is not an individual entrepreneur, as well as about a private notary or lawyer, is taken into account on the basis of information from the relevant authorities specified in Art. 85 NK.

in the manner prescribed by the relevant regulations of the Government of the Russian Federation.

To re-obtain a Certificate of Registration with a tax authority, you can submit an Application for Registration in Form No. 2-2-Accounting (hereinafter referred to as the Application) to any tax authority serving individuals of your choice.

For the re-issuance of a Certificate of Registration with the tax authority (except for cases of re-issuance of the Certificate in connection with a change in the surname, first name, patronymic, gender, date or place of birth) a state fee of 300 rubles is charged.

You can generate a receipt for paying the state duty on the official website of the Federal Tax Service of Russia http://www.site using the service: "Payment of state duty"

The Application can be submitted to the tax authority in person, through a representative, or sent by mail. by registered mail.

You can also fill out such an Application on the official website of the Federal Tax Service www.site using the service: “Submission of an individual’s application for registration”

When filing an Application in person, a document(s) identifying the individual and confirming registration at the place of residence (stay) must be presented to the tax authority, and a receipt for payment of the state fee in the amount of 300 rubles can also be presented. If an Application is submitted by a representative, a document confirming his authority must be presented.

When sending the Application by registered mail, it may be accompanied by a receipt for payment of the state fee in the amount of 300 rubles, as well as a duly certified copy of the document (copies of documents) identifying the individual and confirming registration at the place of residence (stay).

Re-issuance of the Certificate of Registration with the tax authority is carried out within five working days from the date of receipt by the tax authority of the specified Application submitted by an individual during a personal visit to the tax authority or sent by registered mail, if a duly certified copy of the document was attached to it (copies of documents) identifying an individual and confirming registration at the place of residence (stay). In the absence of the specified attachment to the Application sent by registered mail, the Certificate is re-issued within five working days from the date of receipt from the authorities specified in paragraphs 3 and 8 of Article 85 of the Tax Code of the Russian Federation, confirmation of the information contained in this application.

If an Application is submitted using the “ ” service, the applicant is notified by email of the period of time during which he can contact the tax authority to re-receive a Certificate of Registration with the tax authority.

In accordance with the legislation of the Russian Federation on taxes and fees, taxpayers and payers of fees are organizations and individuals who Tax Code RF (Tax Code of the Russian Federation) is obliged to pay taxes and fees accordingly.

Registration of taxpayers with the tax authorities is the fundamental basis of tax control. As a result, the tax authorities receive information about the number of taxpayers, their location, types of activities of taxpayers and places of their implementation, the taxpayer’s property, connections with other persons and other primary information necessary for the implementation of tax control.

The legislation of the Russian Federation on taxes and fees establishes the mandatory registration of taxpayers with the tax authorities, regardless of the presence of circumstances with which the Tax Code of the Russian Federation associates the emergence of an obligation to pay a particular tax. Thus, regardless of whether a newly formed organization or a person registered as an individual entrepreneur has objects of taxation, these persons are required to register with the tax authority.

Registration of taxpayers with the tax authorities is carried out:

At the location of the organization;

At the location of its separate divisions;

At the place of residence of the individual;

At the location of real estate and vehicles owned by a legal entity or individual that are subject to taxation.

An organization that includes separate divisions located on the territory of the Russian Federation, as well as which owns taxable real estate, is obliged to register as a taxpayer with the tax authority both at its location and at the location of each of its separate units. division and location of the real estate and vehicles owned by it.

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The location of property for tax purposes is:

1) for sea, river and air vehicles - the location (residence) of the property owner;

2) for other vehicles - the place (port) of registration or the place of state registration, and in the absence of such - the location (residence) of the property owner;

3) for real estate - the actual location of the property.

An application for registration of an organization or individual entrepreneur carrying out activities without forming a legal entity is submitted to the tax authority, respectively, at the location or place of residence within 10 days after their state registration.

When carrying out activities in the Russian Federation through a separate division, an application for registration of the organization at the location of the separate division is submitted within one month after the creation of the separate division.

An organization's application for registration at the location of taxable real estate or vehicles is submitted to the tax authority at the location of this property within 30 days from the date of its registration.

Individuals, including entrepreneurs, are not required to submit an application for registration of real estate and vehicles. In this case, registration is carried out by the tax authorities not at the request of the owners - individuals, but according to information provided by the traffic police, justice institutions, notaries, etc. Since the registration of an individual who is not an individual entrepreneur is carried out without their participation, the tax authority is obliged to immediately notify the individual of registration.

Organizations and individual entrepreneurs submit an application for registration to the tax authorities. The application submitted by the organization must be accompanied by documents that contain all the necessary data about this organization and taxpayer. These documents are:

Certificate of state registration;

Constituent and other documents required for state registration;

Documents confirming the creation of branches and representative offices of the organization.

This list of documents is closed and is not subject to expanded interpretation, i.e. Tax authorities do not have the right to require other documents (licenses, certificates, additional information on founders, etc.) when registering after registering a taxpayer.

When submitting an application, an individual entrepreneur, simultaneously with the application for registration, submits a certificate of state registration as an individual entrepreneur or submits a copy of the license for the right to engage in private practice, as well as documents identifying the taxpayer and confirming registration at the place of residence.

When registering, information about individual taxpayers also includes their personal data:

Full Name;

Date and place of birth;

Residence address;

Data from a passport or other document identifying the taxpayer;

Citizenship.

Tax authorities are required to carry out registration within five days, as well as issue a corresponding certificate of registration. The period for issuing a certificate begins to count from the moment of submitting not only the application, but also all the necessary documents.