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An individual tax number or TIN is a digital taxpayer number that allows you to maintain information about persons who have ever worked or are currently working in Russia. Its use is prescribed in Article 19 of the Tax Code of the Russian Federation.
The TIN is designed to keep track of Russian tax collections and without it it is impossible to own real estate or vehicles or receive loans.
Foreign citizens, like citizens of the Russian Federation, are required to pay taxes to the state treasury, and for this they need to obtain a Taxpayer Identification Number (TIN). This is not a forced procedure; the TIN is issued upon personal application. But there is a certain category of foreigners who are required by law to receive a TIN.
In our article we will look at the features of obtaining a TIN by foreign citizens and stateless persons.
Which foreigners should receive a TIN in Russia?
Which foreigners should receive a TIN in Russia?
Categories of foreigners for whom obtaining a TIN is mandatory or desirable:
- Foreigners working in the Russian Federation and foreign specialists;
- Foreigners permanently or temporarily residing in Russia;
- Foreign legal entities or private entrepreneurs with business in Russia;
- Owners of property subject to taxation (real estate, transport, etc.).
Info
Obtaining a Taxpayer Identification Number (TIN) is mandatory for foreign migrants wishing to obtain a patent to work in the Russian Federation.
How can a foreign citizen obtain a TIN?
How can a foreign citizen obtain a TIN?
TIN is issued when citizens register with the tax service. How do foreign citizens register in Russia?
Foreigners who are not individual entrepreneurs are registered at their place of residence or place of stay (Articles 11 and 83 of the Tax Code of the Russian Federation). The rules for registering foreigners are described in the Federal Law on Migration Registration No. 109 of July 18, 2006.
Only foreigners with a temporary residence permit or a residence permit can have a place of residence. For persons who only have a migration card, their place of residence is called their place of stay. Tax registration is carried out at the place of residence; information about residents is transferred to the tax service by the authorities that deal with the registration of individuals. If this happens, the tax service is obliged to notify the citizen about registration. This procedure applies to foreigners who have a temporary residence permit or residence permit. If the notification from the tax service has not reached the foreigner, he must himself submit a personal application to the nearest tax authority at his place of residence.
If a foreign citizen or stateless person does not have a place of residence on the territory of Russia (or has only a migration card in hand), then, upon his personal application, the place of stay can be considered a place of residence (Article 11 of the Tax Code of the Russian Federation). The procedure for obtaining a TIN by a foreign citizen involves contacting the nearest branch of the Federal Tax Service of Russia. TIN is issued on the basis of a personal application within 5 working days. And within 5 days after receiving a tax number, the foreigner is registered with the tax authorities.
How to find out your TIN by last name?
How to get SNILS?
How to find out the TIN from SNILS?
Obligation to obtain a TIN for foreign citizens
Stay/residence on Russian territory is controlled by the migration service and is carried out in accordance with the current legislation of the Russian Federation. A person who has crossed the border of the Russian Federation can remain on it for a period not exceeding 90 days, after which it is time to either leave the territory of the country or confirm the submission of an application for a temporary residence permit or residence permit. The latter document, in some cases, is issued for a certain period of time, and this differs from a Russian passport, although it gives the right to receive prerogatives and bonuses - the right to receive free medical care, training, and work.
Article 19 of the Tax Code of Russia stipulates the need for a foreigner to obtain an individual tax number - in other words, a digital code under which he will appear as a taxpayer in the databases of Russian tax services. Obtaining a TIN is not a forced procedure, but, according to the law, it is still mandatory for some foreigners who intend to:
- work on the territory of Russia for hire or as an invited specialist and receive a salary for their activities (this involves the deduction of a certain part of the income - tax) to the state treasury;
- reside in the country on a permanent or temporary basis, conduct business in it as a legal entity or private entrepreneur;
- own movable and immovable property (property) on the territory of the Russian Federation, on which annual taxes are required to be paid to the state;
- obtain a patent to carry out work activities;
- carry out in the Russian Federation any trade transactions or operations subject to taxation on the basis of the Tax Code of the Russian Federation.
Citizens of Belarus can take advantage of their privileges established on the basis of an agreement concluded between the Russian Federation and the Republic of Belarus, referred to in official terminology as the agreement “On Equal Rights of Citizens”. The simplified procedure is specified in paragraph 1 of Article 83 of the Tax Code. It provides for the possibility of obtaining a TIN free of charge, within a period of 5 days, subject to personal application to the territorial office of the tax service with a package of necessary documents.
The same opportunities are open in Russia for persons living in some countries of the post-Soviet space - Kyrgyzstan, Armenia, Kazakhstan, Armenia and Ukraine. To obtain taxpayer status and a digital code - an individual tax number - a citizen of these states or a person who does not have citizenship simply needs to visit the territorial office of the Federal Tax Service and provide the necessary documents.
Documents for obtaining a TIN and the procedure for obtaining
All citizens working in Russia need an INN. Without it, it is impossible to pay taxes. Foreign migrants need a TIN to obtain or renew work patents.
You can obtain a TIN at any branch of the Federal Migration Service at your place of residence (registration). What documents will be required?
- Application for registration with the tax authority of the Federal Tax Service;
- Passport of a foreign country or a copy thereof;
- Page-by-page translation of the passport into Russian with a notary stamp;
- Temporary registration at the place of stay or a tear-off migration registration coupon (or a residence permit with a stamp of registration at the Russian address);
- For stateless persons - Temporary residence permit with a mark of registration in residential premises;
- Migration card.
The deadline for issuing a TIN is set at 5 working days. The procedure for obtaining a document is the same for all citizens of foreign countries and citizens of the CIS. In some organizations, the administration takes care of the TIN registration process, and there is no need to contact the FMS in person.
Attention
For foreigners from countries where Russian is the official language, documents and applications must be submitted in Russian. In other cases, documents must be translated into Russian and certified by a notary.
You can submit documents in person to the FMS, through Russian Post or the government services portal.
Features of registering a TIN for a child’s residence permit
TIN is issued to both adults with a residence permit and children. If a child is under 14 years old, his parents are in charge of his number. They contact the tax office at their place of residence or stay.
Interesting article: About temporary residence permits for citizens of Kazakhstan
Provide the following documents:
- application (same as for adults);
- passport or birth certificate;
- resident card;
- document confirming the registration of the child.
For children, the TIN is also issued for 5 days and without any state fees. The only peculiarity of the procedure is that the application is filled out by the parents of the child if he is a minor.
TIN and working patent
TIN and working patent
Obtaining a working patent involves the automatic issuance of a TIN, that is, foreign entrepreneurs do not need to deal with its registration personally. You just need to pick it up yourself from the tax or migration service.
The absence of a paper TIN certificate of a foreign citizen does not mean that it does not exist. When officially employed in Russia, an INN is assigned to everyone without exception and is used when deducting taxes from labor activities. Information about the TIN is stored in the database of the Federal Tax Service. A paper copy of the TIN is issued to the owner free of charge upon personal application.
The website of the Multifunctional Migration Center allows you to find out the TIN of a foreign citizen from his patent. Another option is the State website, you should select the desired document.
TIN and Temporary Residence Permit
TIN and Temporary residence permit
TRP is issued to foreign citizens for no more than 3 years. In the future, if you do not obtain temporary registration, you will have to leave the Russian Federation. A temporary residence permit allows you to issue a TIN at the place of actual residence of the citizen and carry out work activities within the Russian Federation.
RVP allows you to receive medical care and use many social services. Having made a temporary residence permit, a foreigner is not required to obtain a work permit or a patent; he can register himself as an individual entrepreneur (IP).
Cancellation or refusal to issue a temporary residence permit can be based on many reasons: provision of false information, unresolved administrative and criminal violations of laws, etc. Often the cancellation of applications for issuing a temporary residence permit occurs due to the foreigner’s late receipt of a tax identification number.
TIN when changing passport data
When changing passport data, the TIN
is issued to Russian citizens and foreign citizens once, that is, when changing citizenship, it remains the same. Information about changes in passport data is submitted to the tax services by the civil registry office without notification or personal participation of citizens.
Only the paper version of the TIN should be replaced if your personal data has changed. The number will remain the same, only the updated data will change. You can submit applications for a new TIN to the tax service, where they can also order the re-issuance of a tax number.
You can find out your TIN number on the website of the Federal Tax Service. Obtaining a TIN can be entrusted to a trusted person, in which case a notarized power of attorney will be required. It is possible to obtain a TIN for a child under 14 years of age if he attaches a copy of his birth certificate. Military personnel are required to have a military identification card.
Download
applications for issuance of TIN:
Application form for issuing a TIN
You can find out your TIN number on our website below.
Find out the TIN
Information about an individual
* — Required fields
Query results
According to the information you provided, the Individual Taxpayer Identification Number assigned upon registration with the tax authority was not found in the Unified State Register of Taxpayers (USRN).
Attention! If the individual currently has a new identification document, it is recommended that you fill out the request form again, indicating the details of the individual's previous identification document.
If an individual has a document confirming registration, in order to clarify the information available to the tax authorities regarding such an individual, it is recommended that the specified individual contact the tax authority at the place of residence (you must have an identification document and a document confirming registration with you). accounting - certificate or notification).
If an individual does not have a document confirming registration, such an individual may apply to the tax authority at his place of residence to register and obtain a TIN (he must have an identification document with him).
Query results
Taxpayer Identification Number:
Is it possible to obtain a TIN using a residence permit?
Holders of residence permits have the right to receive a certificate of tax registration after contacting the tax authorities. To do this, go through a certain receiving procedure. A tax number does not give any advantages to a foreign citizen (simply data about him ends up in the Unified State Register).
Identification as a taxpayer allows you to quickly find him in the system, which is convenient in many situations in life (for example, when finding a job, applying for a loan, receiving a tax deduction, paying for a patent).
There is also a strict legal requirement for foreigners to have a TIN when registering a patent, temporary residence permit, or registering rights to real estate and other property.
