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 by civil contracts– 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 contributions to the Russian Federation are calculated from their payments in 2017 social insurance at a tariff of 1.8 percent (subparagraph 2, paragraph 2, article 425, paragraph 2, paragraph 2, article 426 of the Tax Code of the Russian Federation). On line 50 you need to indicate the TIN of foreigners whose payments are due reporting period were subject to insurance premiums;
- Appendix 1 to Section 2 contains information for each member of the peasantry farm(KFH). On line 040 you need to indicate the 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
- “TIN of an individual – foreign citizen or stateless persons in Appendix 9 to Section 1, the line is indicated 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 the individual assigned to this to an individual upon registration with 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);
- by location 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 the 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.
Taxpayer Identification Number (TIN)- This digital code, which 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 the TIN in 2019
You can find out the TIN (if it was previously issued):
- By personally applying with a Russian passport to any tax authority of the taxpayer’s choice.
- 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. The corresponding amendments were made to clause 7 of Article 83 of the Tax Code of the Russian Federation by Federal Law No. 243-FZ dated July 3, 2016.
To obtain a TIN in 2019, you must:
- Fill out and print out an application for obtaining a TIN (application form, sample form).
- With a printed application and a Russian passport, contact any tax authority of the Federal Tax Service.
- 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 also be assigned 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:
- Application in any form for the issuance of a duplicate TIN certificate.
- Identity document (Russian passport).
- A document confirming registration at the place of residence (5th page of the Russian passport).
- Paid receipt state duty at the rate of 300 rubles(pay the state fee).
- 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 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 in the name minor child apartment is decorated).
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 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 permanent registration the taxpayer has no question, 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 inspector 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 must mention the right to represent the interests of the taxpayer in government agencies or specifically the tax office.
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
Official sites public services and the Federal Tax Service give the answer on 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 the TIN by email in the form of a pdf file - if the application is signed with an electronic digital signature (electronic digital signature) and installed special program to interact with tax authorities.
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.
One more document will be required, since it is necessary to attach to the application 2-2-Accounting a receipt for payment of the state duty (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 using all of the above methods, but obtain it only during a personal visit to the tax office or through a representative.
Is the employee required to provide a TIN certificate?
The employee is not required to provide a TIN certificate, because Article 65 of the Labor Code of the Russian Federation does not contain this document.
No, I don't have to! Because Labor Code The Russian Federation completely lost sight of this evidence when it listed in Article 65 the documents required to be presented when applying for a job.
There is, however, part two of Article 65 of the Labor Code of the Russian Federation, which provides that in some cases, specifically specified in laws and regulations, other documents may be requested from the employee. But this clause does not apply to the TIN.
Only civil servants are required to present a tax identification number when concluding a contract; for them this obligation is established in Article 26 of Law No. 76-FZ.
In general, one gets the impression that labor legislation ignores tax legislation, and tax legislation ignores the Labor Code of the Russian Federation. For example, the Tax Code of the Russian Federation does not at all recognize such a mandatory local act as the Internal Regulations when it comes to establishing wage rules in a company. Well, the Labor Code of the Russian Federation does not know about the TIN.
Moreover, Article 65 of the Labor Code directly prohibits requiring an employee’s TIN:
“It is prohibited to require from a person applying for a job documents other than those provided for in this Code, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation."
So, it is illegal to demand a TIN; it is also impossible to refuse admission due to the lack of this certificate, but this number is needed for reporting.
When the TIN certificate is invalid
In two cases:
- when a new certificate is issued;
- when the taxpayer number was declared invalid.
Note. Series and numbers of invalidated certificates are posted on the websites regional departments Federal Tax Service.
That is, in other cases the TIN certificate is valid. And even when the woman’s previous surname is indicated. We simply check the old surname with the marriage certificate, which, as we know, indicates both surnames - old and new.
The employer also does not have the right to force the employee to change the TIN certificate so that her real name appears there. Each citizen decides for himself when to change this document. Moreover, The taxpayer number will not change when changing your last name.
Let me remind you that to exchange a certificate of TIN assignment it is not necessary to go to the tax office in person; you can send an application via Personal Area on the website nalog.ru.
It should also be noted that the tax inspectorate will learn about a change of surname and a change of passport of a citizen without it. After all, all registry offices must report to various government agencies and authorities about all events that are recorded. And the Ministry of Internal Affairs (formerly the Federal Migration Service) is about obtaining new passports. And tax officials, after receiving this information, must make all changes about the citizen into their database.
What should an employer do if the employee does not have a TIN?
First, let's look at why the employer needs this number. For reporting to the Pension Fund ( form SZV-M) and 2-NDFL certificates. It’s just a blessing that the employee’s TIN in these forms is an optional detail.
Therefore, if the employee has not provided you with a TIN certificate, then it is better not to indicate this number at all. It’s safer this way, because for indicating the wrong number (as well as old surname, and other irrelevant information) a fine is provided: 500 rubles. for each 2-NDFL certificate and for each incorrect TIN in the SZV-M form.
A useful service for checking the TIN is “Find out your/other people’s TIN” on the website of the Federal Tax Service of Russia (https://service.nalog.ru/inn.do)
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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 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 obtaining it in your own hand. identification number taxpayer. 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 entrepreneurial activity(the tax office will provide you with a detailed list of them in each specific case).
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:
- Having opened the corresponding section of the tax service website, you will see the standard form “Application for an individual to register with the tax authority in the territory of Russian Federation" to 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 indicate 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 base 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. IN as a last resort an authorized representative can do this for you, but only if they present a power of attorney.