To date, the Russian FederationIt registered more than 144 million taxpayers that are legal entities and entrepreneurs, as well as citizens - taxpayers on personal income and wealth.
Each of these subjects at taxation registration with the tax authority is assigned to an individual taxpayer identification number - TIN.
Previously, to get it could only be the place of residence.
As assigned INN
Until June 29, 2012 Inn would be assignedcitizen - a natural person only in the territorial tax authority where the citizen has a permanent or temporary registration formalization, which was evidence of a certificate of registration of temporary residence. This restriction was forced: for VAT - a unique registration number, which is assigned once and for all while staying in the territory of the Russian Federation, to control his assignment was easier.
In June 2012 was approved by a new simplifiedprocedure for assigning INN, enacted by Order №MMV-7-6 / 435 of the Federal Tax Service of Russia. Facilitation of ID assignment is made possible by the adoption of new rules for the electronic registration of taxpayers, which allows to eliminate the possibility of assigning INN twice.
According to this document, and now you can get the VAT number:
- At the place of permanent registratsii-
- The place of residence, if you do not have permanent residence in the territory of RF-
- At the place where you have owned an officially registered property: land, a house, apartment-
- At the place of registration of the vehicle or any other vehicle in the absence of permanent residence.
As a simplified procedure
In the above order specifically statesthat citizens of non-entrepreneurs can, giving a tax return or a statement requesting a tax deduction now INN omitted. One needs only to provide their personal data of the passport. In it, by the way, now you can make your VAT number, which you put down during the registration with the tax authorities on page 18 of the passport.
In that case, when you have received a TIN, but lostevidence and can not remember the number, it can be found on the portal of the Federal Tax Service nalog.ru. Enter your last name, first name, date of birth and passport details, and after a few minutes, the system "remind" you to your unique Inn. By the way, after the death of the person, the inn has no one can ever be given, it will be canceled forever.
If you do not have TIN, but you want to getit, your application, you can also leave on nalog.ru site. But go for the evidence of registration, which will be specified TIN, the tax office you will need to personally.