Article prepared by: Vladislav Dudkin, lawyer, leading consultant of Confidence Group
Foreign citizens who are legally in the territory of the Russian Federation are subject to registration with the tax authorities in order to collect information necessary for the tax control.
The essence of this process is that each foreign citizen in the tax system is given a unique registration number for paying taxes.
In this article we will try to tell a little about those features - mistakes that occur when receiving this unique number.
The procedure for obtaining a TIN for many years has undergone many changes and for a clearer perception of information, we have prepared this article in the form of a question - answer.
Question: "What is a TIN and why is it needed?"
Answer: The taxpayer identification number is a unique registration number given to an individual when registering with the tax authority, which serves to collect information about the taxpayer and systematize the registration of data in the tax service. For individuals a TIN remains voluntary, but the lack of a TIN may cause a number of difficulties.
Question: “How are TINs assigned?”
Answer: The state body that assigns the TIN is the tax service. When you receive a TIN for the first time you can:
- apply to the tax authority at the place of residence (place of stay in the Russian Federation);
- fill an application on the Internet resource of the tax service and send it to the selected tax authority;
- send the application by mail as a registered letter with a delivery notice and attached copies of documents certified in the prescribed manner;
- apply in person to the multi-functional center “My Documents”;
- issue a work permit / patent for employment in the Russian Federation.
Question: “What are the required documents for TIN?”
Answer: When registering with the tax authorities at the place of residence (place of stay in the Russian Federation) it is necessary to provide:
- an application for registration with the tax authority;
- an identity document;
- a temporary residence permit or residence permit in the Russian Federation;
- a document confirming registration at the place of residence (place of stay);
- migration card.
When issuing a work permit / patent, the Migration Department of the Ministry of Internal Affairs (UVM GU MVD) of the Russian Federation verifies the fact of the foreign citizen’s registration with a tax authority on the basis of information available in the state migration accounting system. If a foreign citizen is not given a TIN, the UVM GU MVD of the Russian Federation sends information on the migration registration of a foreign citizen at the place of stay to the tax authority for assignment of TIN no later than the day following the day of accepting documents for issuing a work permit or patent.
Question: “How long does it takes to issue the certificate of TIN assignment?”
Answer: Certificate of TIN assignment is issued within five working days from the date of receipt of the application for registration with the tax authority.
On the official blank of the tax service — when a personal visit is made by a foreign citizen or his representative with the presentation of an identity document, confirming his registration at the place of residence (place of stay), a document confirming the authority of the representative (if requested).
By mail (in the case of sending a completed application by registered letter). The certificate is sent to the applicant at the address of the place of residence (stay) or at the address for interaction specified in the application.
When applying via the multi-functional center “My Documents” it takes seven - ten working days from the date of receipt of the application for registration with the tax authority.
Question: “How to find out the address of the tax authority, where should I apply for the assignment of TIN?”
Question: "I have already been given a TIN, do I need to receive it again?"
Answer: The additional TIN is not needed, it is assigned once.
Question: "How to check the availability of TIN?"
Answer: You can check your TIN, by contacting the tax authority at the place of residence (place of stay) or on the Internet resource of the tax authority through the
“Check your TIN” service by full name and details of an identity document.
Question: “In the work permit / patent the TIN is indicated, so do I need to receive the TIN again?”
Answer: The additional TIN is not needed, but you can get a certificate on the official blank of the tax authority indicating your TIN.
Question: “In the work permit / patent, the TIN is not indicated or indicated with a mistake, what actions to take in this case?”
Answer: You must contact the tax authority at the place of residence (place of stay) and get the correct TIN. In the case of a patent, it is necessary to contact the migration center or the territorial department of the Ministry of Internal Affairs of the Russian Federation to enter the TIN into the database. If the TIN is not entered in the database, the payments will not be correlated with the patent of a foreign citizen, and it will stop working.
Question: “The payment of personal income tax for a patent was made with a mistake in the TIN, what actions to take in this case?”
Answer: It is necessary to contact the tax authority at the place of residence (place of stay) to make changes in the information about the taxpayer and obtain the correct TIN.
It is also necessary to appeal to the migration center or the territorial department of the Ministry of Internal Affairs of the Russian Federation for entering the TIN into the database. If the TIN is not entered into the database, then the payments will not be correlated with the patent of a foreign citizen, and it will again stop working.
Question: “I have two TINs, what actions to take in this case?”
Answer: It is necessary to contact the tax authority at the place of residence (place of stay) for making changes in the information about the taxpayer and indicating one TIN.
Question: "Can I get a TIN in the form of an electronic document?"
Answer: The TIN is issued on the official blank of the tax authority and is assigned in cases of personal appeal to the tax authority at the place of residence (place of stay) or according to information received from government bodies engaged in the registration of individuals.
Question: “I have changed the name / surname in the previously issued TIN, what actions to take in this case?”
Answer: It is necessary to contact the tax authority at the place of residence (place of stay) for making changes in the information about the taxpayer and for obtaining a new certificate of TIN assignment.