Enterprise Inn example. What is inn, ogrn, checkpoint? What is a TIN of an individual and how to decipher it

To eliminate confusion in the state tax register of individuals and legal entities, individual taxable objects are assigned their own taxpayer identification number. It helps to systematize incoming payments, keep records of debtors, and also uses it for employers to deduct income taxes for employees to the tax office.

Legislative framework of the tax system

The legal basis of the tax system consists of the Tax Code of the Russian Federation, as well as federal laws on taxes, fees and insurance contributions adopted on its basis.

The basic principle of the tax system is equality and universality of taxation. In the Russian Federation, every individual or legal entity is obliged to pay taxes established by law. But, despite this, when assigning a tax, the solvency of the person is always taken into account.

In Art. 12 of the Tax Code, the first paragraph indicates the main types of taxes in the Russian Federation. They cover all areas of citizen activity that are subject to taxation.

Taxes and fees in our country are divided into:

federal;
regional;
local taxes.

Federal taxes are established by the state on the basis of the Tax Code and are subject to mandatory payment throughout Russia (for example, the corporate income tax prescribed in Article 25 of the Tax Code of the Russian Federation). This also includes the tax that is levied on the income of citizens (each worker pays it in the amount of 13% of wages).

And the most common type of federal tax levy is a state tax. It is payable when performing legally important actions (for example, issuing a Russian passport or replacing a driver’s license, etc.).

Tax Code of the Russian Federation

Regional taxes are mandatory payments established by the Tax Code and legislative acts of the constituent entities of Russia. Such payments are made on the territory of the relevant subject. Only payments provided for by the Tax Code are established and canceled.

The region cannot come up with a tax and impose it on the local population. The regional authorities only have the authority to determine the rates, procedure and deadline for payment, and then only on the condition that these provisions are not established by the Tax Code of the Russian Federation.

Important! State authorities of the constituent entities of the Russian Federation can establish tax benefits, determine the tax base, develop the grounds for determining taxpayers, as well as the procedure for their application only within the powers provided for by the Tax Code of the Russian Federation.

Regional authorities cannot arbitrarily establish taxes that are not prescribed in the code.

Local taxes are fees that are established by the Tax Code of the Russian Federation and regulatory legal acts of the governing bodies of municipal institutions. They are mandatory in the territory of the relevant municipality. Thus, in cities of federal significance - Moscow, St. Petersburg and Sevastopol - mandatory local taxes have been established. Example: Moscow City Law No. 74 of November 24, 2004 “On Land Tax” regulates the timing, rates and procedure for paying payments for the use of municipal land.

Thus, every citizen who owns a plot of land in Moscow must pay the appropriate fee. To file a tax return, you need a Taxpayer Identification Number (TIN). Complete the inspection form by providing the necessary documents and submitting an application. Registration for the first time is free of charge.

Where to get a sample application for a TIN and how to fill it out

Sample application online and then print it out. You must make sure that the sample is new, from 2018, since the old document will not be accepted at the department. The required form is 2–2. This form is intended for applications by individuals. A different form is provided for enterprises and organizations.

Application form for obtaining a TIN

The application must be filled out in person or on a computer, and must be signed by the citizen in whose name the certificate must be obtained. You can also download a completed template on the Internet to quickly and accurately enter your data.

When entering personal information, you must follow certain filling rules:

Corrections and blots are not allowed on the form;
dates are written in Arabic numerals only;
Each page is printed on a separate sheet;
fastening sheets is unacceptable;
When filling out an application electronically, Courier New font size 16 is used.

On the first page of the application, the taxpayer’s full name and telephone number for feedback are indicated. In the upper right corner there is a field “tax authority code”; the code of the department to which the application for registration is submitted is entered. The lower part of the first sheet is filled out by the inspector.

On the second page, the full address of residence, date and place of birth, and passport details are written down. The third page contains an application for registration, and the citizen’s signature is also placed here. Also, the required information about the individual is entered here point by point.

Submission and registration of the application is carried out using the citizen’s passport. If the application is filled out correctly, there should be no difficulties in completing it. The assignment and issuance of a form with an identification number is carried out within 5 working days. But in practice, production time depends on the workload of the inspection department.

Which authority should I apply to?

If a TIN is assigned for the first time, then submission is only possible directly to the tax office. The territorial tax authority is selected:

at the place of residence (at the place of registration of the citizen);
at the place of residence (if there is no permanent place of residence in the Russian Federation).

According to Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@, a citizen has the right to receive only one TIN number, which cannot be assigned to another individual or legal entity.

If the certificate is lost or damaged, it can be restored at the tax authority at your place of residence or through the MFC. Re-issuance requires payment of a state fee of 300 rubles.

Note! Restoration of the document can be entrusted to a third party. To do this, you need to issue a notarized power of attorney.

Necessary documents to restore the TIN at the MFC:

a citizen’s passport with registration or an additional document confirming the place of residence;
receipt of payment of state duty;
completed application form for issuing a TIN certificate.

A similar procedure is provided if there is a change in the name or surname of an individual. For example, if a girl got married and took her husband’s surname, then personal data in the TIN certificate also needs to be replaced. To change the surname when submitting an application to replace the TIN form, the taxpayer must attach a copy of the marriage certificate to the package of documents. This will be the basis for replacing the document.

Ready certificate

It will take about 10 working days to produce a TIN through the MFC. This is due to the fact that this institution cooperates with government departments through a courier service. The production time includes delivery of documents to the inspection and delivery of the finished certificate to the MFC.

So, knowing all the nuances of filling out an application for a visa, there will be no problem registering and completing this document. It should be added that parents can register and receive an individual number for their child from the very birth of the baby. It is assigned once and for life.

A Taxpayer Identification Number (TIN) is a code that is a sequence of Arabic numerals. TIN is needed for orderly accounting of taxpayers - individuals and legal entities.

The first four digits of any INN are the code of the Federal Tax Service department from the directory of codes for designating tax authorities for taxpayer accounting purposes (SOUN).

TIN of an individual

The TIN of an individual is a sequence of 12 Arabic digits. The first two of them mean the code of the subject of the Russian Federation, the third and fourth - the tax inspectorate number, six digits from fifth to tenth - the taxpayer's tax record number. The last two digits are called check digits and are used to check the correctness of the entry.

To obtain a TIN, an individual needs to apply to the Federal Tax Service at their place of residence. You need to have your passport and a copy of it with you. Within five days after submitting the application, a certificate of registration of the individual with the tax authority will be ready. The certificate is an A4 format form, which indicates the last name, first name, patronymic, date and place of birth of the individual, as well as the TIN assigned to him.

If you wish, you can enter your TIN in your passport. In this case, on page 18 of the passport the TIN itself, the name and code of the tax authority, and the date of registration of the taxpayer are indicated.

TIN of an individual entrepreneur

If an individual with a TIN is registered as an individual entrepreneur, he is not assigned a new TIN, but the existing one is used. If an individual does not have a TIN, he is assigned a TIN and issued a certificate of registration along with other documents.

TIN of a legal entity

The TIN of a legal entity is a sequence of 10 Arabic digits. The first two indicate the code of the subject of the Russian Federation, the third and fourth are the number of the local tax office, the five digits in positions five to nine are the number of the taxpayer’s tax record in the territorial section of the Unified State Register. The last digit is the control digit.

TINs issued to foreign legal entities after January 1, 2005 begin with the numbers “9909”, the next 5 digits correspond to the code of the foreign organization, the last digit is the control number.

The TIN of a legal entity is assigned to the organization by the tax office upon registration.

The TIN uniquely identifies the organization, and when paired with the checkpoint, each of its separate divisions. Typically these details are used together. They are indicated in payment documents, documents for the shipment of goods, acts of provision of services, etc.

(TIN) is a digital code that streamlines the accounting of taxpayers in the Russian Federation. Assigned to both legal entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, to other individuals - since 1999 (since the beginning of the first part of the Tax Code of the Russian Federation).

Types of TIN:

· TIN of an individual is a sequence of 12 Arabic digits, of which the first two represent the code of the subject of the Russian Federation in accordance with Art. 65 of the Constitution, the next two are the number of the local tax office, the next six are the number of the taxpayer’s tax record and the last two are the so-called “check digits” to check the correctness of the entry.

· The TIN of an individual entrepreneur is assigned upon registration of an individual as an individual entrepreneur, if this person did not previously have one. Otherwise, the existing TIN is used.

· The TIN of a legal entity is a sequence of 10 Arabic digits, of which the first two represent the code of the subject of the Russian Federation in accordance with Article 65 of the Constitution (or “99” for the interregional inspectorate of the Federal Tax Service), the next two are the number of the local tax inspectorate, the next five are the number of the tax record taxpayer in the territorial section of the Unified State Register and the last one is the control digit. The TIN together with the checkpoint make it possible to identify each separate division of a legal entity, therefore both of these codes are often displayed and used together, for example, when indicating the payment details of organizations. The TIN of a legal entity is assigned to an organization upon its registration with the tax office that registers the legal entity.

· Since January 1, 2005, the TIN of a foreign legal entity always begins with the numbers “9909”, the next 5 digits correspond to the Code of the foreign organization, the last one is the check digit.

The first 4 digits in total always identify the Federal Tax Service institution, representing a code from the SOUN directory (Directory of codes for designating tax authorities for taxpayer accounting purposes)

Algorithm for checking the TIN check number

Check number, check digit- a type of checksum, usually added to the end of long numbers for the purpose of initially checking their correctness. It is used to reduce the likelihood of errors when processing such numbers: machine reading from product packaging, recording in documents, voice transmission from person to person, etc.

The presence and correctness of a check number does not guarantee the authenticity of the number in question (and does not protect against the actions of attackers), but in practice it protects quite well from random errors.

10-digit TIN - NNNNXXXXXXC

12-digit TIN - NNNNXXXXXXCC where:

NNNN - tax office number

XXXXX, XXXXXX - serial number of the taxpayer (entry number in the state register)

C - check number in the 10-digit TIN

CC - check number in a 12-bit TIN (in fact, two check digits in a row)

Algorithm for checking the control number of an organization's TIN

Step 1. Find the products of the first nine digits of the TIN by the corresponding factors.

Step 3. Divide the amount obtained in step 2 by 11.

The resulting difference (the remainder of dividing the sum of the products by 11) is the TIN control number. If the resulting difference is 10, then the TIN control number is 0.

As a result, if the tenth digit of the TIN of the inspected organization is not equal to the calculated control number, then the TIN is incorrect.

Example: (10-digit TIN)

TIN 772215598( 3 ) Checking:

step 1, 2 = 7*2 + 7*4 + 2*10 + 2*3 + 1*5 + 5*9 + 5*4 + 9*6 + 8*8 = 256

step 3 = 256/11 = 23.2727

step 4 = 23*11 = 253

step 5 = 256-253 = 3 , TIN is correct

Task:

TIN 783000229( 3 )

step 1.2: 7*2+ 8*4+ 3*10+ 0*3+ 0*5+ 0*9+ 2*4+ 2*6+ 9*8= 168

step 31 = 168/11 = 15.272727

step 4 = 15*11 = 165

step 5 = 168-165 = 3 , TIN is correct

Algorithm for checking the control number of the TIN of an individual or entrepreneur

1st check number:

Step 1. Find the products of the first ten digits of the Taxpayer Identification Number (TIN) by the corresponding factors.

Step 2. Add up all the resulting products.

Step 4. Multiply the integer part of the quotient obtained from dividing by 11.

Step 5. Subtract the number obtained in step 4 from the number obtained in step 2.

The resulting difference (the remainder of dividing the sum of products by 11) is the first control number of the TIN. If the resulting difference is 10, then the first control number is 0.

The eleventh digit of the entrepreneur's TIN must be equal to the calculated first TIN control number.

2nd check number:

Step 1. Find the products of the first eleven digits of the Taxpayer Identification Number (TIN) by the corresponding factors.

Step 2. Add up all the resulting products.

Step 3. Find the quotient of dividing the resulting amount by 11.

Step 4. Multiply the integer part of the quotient obtained from dividing by 11.

Step 5. Subtract the number obtained in step 4 from the number obtained in step 2.

The resulting difference (the remainder of dividing the sum of products by 11 is the second control number of the TIN. If the resulting difference is 10, then the second control number is 0.

Example: (12-digit TIN)

INN 5001007322 59

1. Step 1, 2 = 5*7+ 0*2+ 0*4+ 1*10+ 0*3+ 0*5+ 7*9+ 3*4+ 2*6+ 2*8 = 148

Step 3 = 148/11 = 13.454545

Step 4 = 13*11 = 143

Step 5 = 148-143 = 5

2. Step 1, 2 = 5*3+ 0*7+ 0*2+ 1*4+ 0*10+ 0*3+ 7*5+ 3*9+ 2*4+ 2*6+ 5*8 = 141

Step 3 = 141/11 = 12.818181

Step 4 = 12*11 = 132

Step 5 = 141-132 = 9

Registration reason code (KPP) is a nine-digit digital code, where:

first two digits- code of the subject of the Russian Federation according to Article 65 of the Constitution
third and fourth digits- code of the State Tax Inspectorate, which registered the organization at its location, the location of its branches and (or) representative offices located on the territory of the Russian Federation or at the location of its real estate and vehicles;
fifth and sixth digits are the reason codes for registration;
seventh, eighth and ninth signs- serial number of registration for the corresponding reason.

5-6 characters: 01-at the location of the organization, 02-branch - taxpayer, 03-branch - non-taxpayer, etc.

The document form of any organization contains the details of OGRN, OKPO, INN/KPP. The article explains what these abbreviations mean and what useful information can be extracted from them.

From the article you will learn:

What are OGRN and OGRNIP in the company details

The Unified State Register of Legal Entities contains information about all enterprises registered in our country. Information is encoded using the main state registration number (OGRN), and for individual entrepreneurs - OGRNIP. The basis for assigning these numbers was Decree of the Government of the Russian Federation No. 438 of June 19, 2002.

The registration number itself consists of thirteen digits, and OGRNIP - of fifteen. The information encoded in this sequence of numbers is deciphered as follows:

the first digit is a sign that this number is assigned to the OGRN.
the second two digits are the year of registration;
the fourth and fifth digits are the code of the subject of the Russian Federation;
sixth and seventh - the number of the tax authority that issued the OGRN;
numbers eight through twelve - the number of the entry entered into the register during the specified year;
the thirteenth digit is the check number;
in the OGRNIP number, the last two digits are the control number.

EXAMPLE

Let's look at an example of decoding OGRN 1177748467898.

The first digit means the entry is assigned to the OGRN.

The second two are 1 and 7, the year of registration, i.e., 2017. The fourth and fifth digits - 77 - are the code of the constituent entity of the Russian Federation of the city of Moscow. The following numbers - 48 is the number of the tax authority branch in Moscow. Next are five numbers - 46789 - the entry number in this tax authority for 2017. The last digit 8 is the check number.

What does OKPO mean in the organization details?

Consider the following acronym in details organizations - OKPO. It stands for “all-Russian classifier of enterprises and organizations.” This classifier consists of 8 digits for organizations and 10 for private entrepreneurs.

The first 7 digits in this number (or 9 for individual entrepreneurs) represent the serial number of the organization or entrepreneur, and the last digit is the control number.

Let's look at what OKPO is in the details.

This classifier is assigned to an organization at the time of registration of constituent documents and depends on the type of activity of the company.

How is OKPO deciphered in company details? The first two digits indicate the field of activity. There are four such areas:

labor or natural resources;
food or industrial activities;
National economy;
management and documentation.

The following numbers in the classifier are a serial number. It is assigned upon company registration. The last digit is the control digit. Its calculation is carried out according to a special methodology of the Standardization Rules.

OKPO function

The main purpose of OKPO is to bring statistical information about all business entities to uniformity to ensure their uniform identification. Other functions of OKPO:

unification of all state information resources about business entities;
optimization of information exchange between ministries and departments;
simplifying the procedure for collecting and analyzing statistical data to improve forecasting of the country's economic development;
creation of a unified information space within the Russian Federation;
implementation of automated accounting and data processing systems in relevant government agencies.

Is it possible to find out the OKPO of an enterprise?

As a rule, OKPO of an enterprise can be found out from its registration documents. If for any reason access to these documents is limited, the Federal State Statistics Service can provide this data upon direct request. To make a request, you need to have an identification document (passport), Taxpayer Identification Number and business registration certificate. OKPO will be communicated to you by mail or directly in the Service within five working days.

There is an easier way to learn OKPO: it can be found on the Internet. There are a number of official and unofficial resources that contain this information.

One of the official resources is the website of the Federal Tax Service, where you can find OKPO using other details of the organization. Another site is called “OKPO Portal”. It provides direct access to databases of legal entities and individual entrepreneurs of the Russian Federation,

How to find out OKPO by TIN?

Another option for obtaining data on OKPO is using the TIN. You will be provided with the necessary information from Rosstat or the Federal Tax Service. Data is submitted on the day of application and is obtained from balance sheets or the Unified State Register of Individual Entrepreneurs (for private entrepreneurs) or the Unified State Register of Legal Entities (for legal entities). At any tax authority, after filling out a special form, you can also receive an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.

How is the TIN/KPP deciphered in the company details?

The unique taxpayer identification number is abbreviated as TIN. It is assigned to both individuals and legal entities. It began to be assigned to legal entities in 1993, to private entrepreneurs in 1997, and to individuals in 1999. Individuals have a TIN consisting of 12 digits, and legal entities - 10.

What is a Taxpayer Identification Number (TIN) in a company's details?

This number contains the following data:

numbers from the first to the fourth encode the tax authority that assigned the TIN, in accordance with the Directory of Tax Authorities;

numbers five through ten for individuals or numbers nine for legal entities encode the serial number of the record about a given taxpayer;

the last digits (for individuals these are the eleventh and twelfth digits, and for legal entities - the tenth) indicate the control number. It is determined according to a special algorithm of the Ministry of Taxes and Duties of the Russian Federation.

EXAMPLE

Let's look at an example of decoding TIN 500100732259.

The numbers 5001 indicate the tax authority code that assigned the TIN, in accordance with the Tax Authorities Directory. In our case, this tax authority is located in Balashikha.

The numbers 007322 provide information about the record number of a given taxpayer.

The last digits (59) indicate the check number. It is determined according to a special algorithm of the Ministry of Taxes and Duties of the Russian Federation.

Let's look at how the checkpoint is deciphered in the company's details.

Explanation of the abbreviation KPP in details means “arrangement reason code”. This means registration with the tax authority. This code consists of 9 characters, each of which contains certain information.

What does checkpoint mean in the company details?

The first four digits provide information about the tax authority that registers the enterprise at the location of the enterprise itself, its separate divisions, real estate and vehicles owned by it.
The next two digits code the specific event that caused the registration. For Russian companies, the range of numbers is reserved from 01 to 50, and for foreign companies from 51 to 99. Sometimes, instead of a digital code, letters of the Latin alphabet from A to Z are used.
The last three digits of the code are a serial number, which is determined by the number of times it has been registered with the tax authority.

EXAMPLE

Let's look at how to decipher the checkpoint in the details using an example.

Let's take checkpoint 352801001.

The first four digits code the tax authority. In our example, it is located in the city of Cherepovets, Vologda region.

The next two digits are the event code that caused the registration. In this case, this is 01 - the company’s location at its location.

The last three digits - 001 - indicate that registration is being carried out for the first time.

It should be noted that the checkpoints of different organizations may be the same. This can happen if the enterprises are registered with the same tax authority for the same reason and their registration is primary.

Let's sum it up

Information about organizations is encoded in the Unified State Register of Legal Entities using the main state registration number (OGRN), and for individual entrepreneurs - OGRNIP.
The main purpose of the All-Russian Classifier of Enterprises and Organizations (OKPO) is to bring statistical information about all business entities to uniformity in order to ensure their uniform identification.
The TIN denotes the individual taxpayer number, and the KPP is the code for the reason for registering it with the tax authority.

The tax identification process is simplified by a system of personal codes. These are assigned to each taxpayer in the Federal Tax Service database.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

What is a Taxpayer Identification Number? The TIN was introduced in Russia in 1993 in order to streamline taxpayer accounting.

Initially, the number was assigned only to legal entities. But since 1999, TIN began to be assigned to individuals.

Now the Federal Tax Service uses such numbers as the main tool for identifying citizens. What is an individual’s TIN?

General aspects

For individuals, the similarity of some data is typical - full name, date and place of birth, etc.

An individual tax number allows you to accurately identify each individual citizen. It is assigned to one only once and does not change throughout life.

In the event of the death of the first owner, the TIN will not be assigned to another person. The number is considered irrelevant and written off to the archive. That is, there cannot be two identical TINs.

As usual, the majority of citizens receive a TIN along with their passport. But in some cases, a child may need such a number.

Therefore, you can get a TIN immediately after the baby is born and registered.

TIN assignment to individuals is carried out on an application basis. The citizen submits an application to the appropriate authority.

After a certain time, a certificate of number assignment is issued.

At the request of the taxpayer, the TIN value is indicated in the passport along with the name of the authority responsible for issuing it and the date of receipt.

What you need to know

TIN often stands for “individual taxpayer number.” The point is correct, but the correct definition is “taxpayer identification number.”

This is a numeric code that organizes the accounting of taxpayers in Russia. A single TIN for all types of taxes and fees is assigned to each taxpayer.

Tax authorities indicate the TIN in all notifications sent to the payer. The payer must also indicate the identifier when submitting documents to the tax service.

For example, when receiving paid education at a university or when completing real estate transactions.

The presence of debts in enforcement proceedings may result in a ban on traveling abroad.

Although you do not need a TIN to obtain a foreign passport, you can use it to check your debt using the FSSP database.

The TIN is used to check the correctness of the accrual. Knowing your TIN, you can check it online in a couple of minutes.

But if we talk about the need for a TIN for an individual, then it is required:

civil servants;
private detectives;
security guards;
lawyers;
notaries;
direct taxpayers;
citizens submitting 3-NDFL.

In all other cases, the citizen himself chooses whether to receive a TIN or not. Moreover, some people refuse to obtain a number due to religious beliefs.

Specifying a fictitious number or replacing it with zeros is unacceptable. The basis was .

But on January 25, 2016, this decision was canceled. However, it is possible that indicating the TIN will become mandatory for individuals.

How to obtain a TIN for an individual

Obtaining a TIN for an individual depends on his legal status. If a citizen is not an individual entrepreneur, then he can determine for himself the need for a number.

Obtaining a Taxpayer Identification Number (TIN) is currently voluntary, with the exception of entering the civil service. A private individual who wishes to obtain a TIN number must personally apply for its assignment.

For individuals who are individual entrepreneurs, having a TIN is mandatory. Without a tax number, it is impossible to register as an individual entrepreneur.

The number is assigned:

simultaneously with the assignment of individual entrepreneur status and the issuance of the corresponding registration certificate;
at any time before registering as an individual entrepreneur.

The TIN of an individual and an individual entrepreneur are the same number. In essence, an individual entrepreneur is the same individual, but carrying out entrepreneurial activities legally.

And having two different tax IDs for one citizen is unacceptable.

Required package of documents

To obtain a TIN you will not need a large number of documents. It is enough to have a passport and a registration document if this information is not in the passport.

If the number is issued by a representative, documents confirming the applicant’s authority will be required.

It becomes the main document. All necessary data is entered into it. The filling procedure is regulated by clause 5 of Article 84 of the Tax Code.

Data can be provided handwritten or printed. There are general rules:

each application form is printed on a separate sheet;
when fastening sheets, they must not be damaged;
corrections and blots are unacceptable;
dates are indicated in numbers;
When filling in on a computer, Courier New 16 font is used;
when filling manually, blue or black paste is used;
filling begins from the first familiarity;
information is indicated in block letters.

An example of instructions for filling out an application for a TIN looks like this:

First page	code of the tax office where the application is submitted; surname, first name, patronymic (if there is no patronymic, put “1”); the number of attached sheets and copies of documents (when applying by mail or through a representative; reliability and completeness of information – “5” when contacting in person, indicating full name, telephone number, signature and date of compilation. When submitted by a representative, his data is indicated and “6” is put, a document certifying his authority is also indicated
Second page	FULL NAME. the applicant; information about the change of surname and initials; gender (“1” for men, “2” for women); date and place of birth (according to the passport or birth certificate); type of identity document (for passport “21”); passport data; citizenship (“1” for Russian citizenship, “2” in the absence of it, and the country code is indicated); address (“1” for permanent residence in the Russian Federation, “2” for temporary stay); detailed address of registration, indicating the index and region code; applicant's signature
Third page	surname and initials; type of registration document (if not a passport is used or there is no Russian citizenship) indicating the date of registration; previous place of residence; address of actual residence (if it differs from registration); taxpayer's signature

Where to go

To obtain a TIN, you must contact the regional office of the Federal Tax Service at the place of permanent or temporary registration.

You must have with you the documents on the basis of which the application is filled out. Originals will be required for verification; copies will be submitted.

The application can be filled out directly to the Federal Tax Service, but given that errors are unacceptable, it is advisable to apply with an already completed form.

No later than five days after the application, a certificate is issued. This is a paper document on a special A4 format.

The beige form has a background image of a double-headed eagle, an individual number and a series. The document contains the personal data of the taxpayer.

The assigned TIN is displayed in bold in the center of the sheet. In addition to the Federal Tax Service stamp, the certificate has a brown embossed seal and a holographic sticker.

If it is impossible for a citizen to apply in person at the place of registration, it is allowed to submit an application and document by mail with acknowledgment of receipt. Attached copies of documents must be notarized.

Code structure (decoding)

Its affiliation depends on how many digits are in the TIN. For legal entities, this value is ten digits.

For an individual, the code includes twelve digits, each of which has its own meaning:

Thus, using the TIN, you can determine where and by whom the taxpayer was registered. The control values deserve special attention.

Video: how to find out your TIN in 10 minutes

It is easy to check the authenticity of the TIN if you have access to the Internet. Otherwise, a special mathematical algorithm may be used.

To calculate a twelve-digit individual identifier, there is the following calculation algorithm:

The first checksum is calculated based on the multiplication of the previous ten digits of the number by the following coefficients	7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0
By adding the results, the control number A is calculated	The resulting amount is divided by 11, and the remainder of the division is the desired control value
When check number A is less than 9	Then it is calculated as the remainder of dividing the number A by 10
The second checksum is calculated by multiplying the eleven numbers in the certificate by the coefficients	3, 7, 2, 4, 10, 3, 5, 9, 4, 6, 8, 0
Check number B is found	The resulting amount is divided by 11, and the remainder of the division is the control value
When number B is less than 9	Then it is calculated as the remainder of dividing the check number B by 10

Having determined both control numbers, you need to compare them with the 11th and 12th numbers, respectively. If they match, then the TIN certificate is correct.

FAQ

Among the most frequently asked questions regarding TIN are the following:

How to find out the availability of a TIN and find its value?	When the number is lost for any reason, you can submit a request to the Federal Tax Service. If a TIN was assigned, then its number was saved in the database
How to get a duplicate TIN certificate?	You need to contact the Federal Tax Service with identification documents and a corresponding application. But when applying you need to pay three hundred rubles for re-issuing the document
Do I need a new TIN when changing my place of residence?	If there is any change in personal data, you can contact the Federal Tax Service and receive a new certificate, but the previously assigned TIN will remain. However, obtaining a certificate when changing data is not mandatory.

How to find out by passport

You can check an individual’s TIN using passport data on the State Services portal or on the Federal Tax Service website.

To do this, indicate in the appropriate form:

surname;
surname;
Date of Birth;
Place of Birth;
type of identity document;
series and document number;
date of issue of the document;
verification code from the picture.

Based on the results of the check, the TIN will be displayed, if one was ever assigned. Is it possible to find out the TIN only by last name? For individuals who do not have individual entrepreneur status, this opportunity is not available.

For individuals, it is only possible to search for a TIN using passport data. But if you need to check the TIN of a private entrepreneur, you can use the special service of the Federal Tax Service “Check the counterparty”.

To do this, indicate the surname of the individual entrepreneur and the region of his residence. The search result displays:

IP state registration number;
TIN number;
date of registration as an individual entrepreneur;
types of economic activities;
changes made to the Unified State Register of Individual Entrepreneurs.

Can I get it online?

You can also obtain the TIN of an individual online. To do this, submit an application on the Federal Tax Service website in the section “Submitting an individual’s application for registration.”

When you first visit the site, you will need to register by indicating your full name, email address, and password.