Assigning TIN to citizens, individual entrepreneurs, and organizations is essentially a tax registration. Registration with tax authorities is regulated by the Code of the Russian Federation, as well as Order of the Ministry of Finance of the Russian Federation No. 114N of 11/05/2009.
TIN of individuals
An individual can register for tax on their own by submitting an application to the tax office. However, if a citizen does not take the initiative and does not register as a taxpayer, the tax service has the right to put this individual on tax records without his participation. Such a procedure is carried out on the basis of information received from the authorities, the list of which is indicated in Article 85 of the Tax Code of the Russian Federation. Such information may be provided by registration authorities involved in the registration of citizens at the place of residence; authorities issuing or replacing passports, etc.
A citizen has the right, upon request, to obtain a TIN certificate, which is a document proving his registration as a taxpayer. Obtaining a certificate by an individual who is not an individual entrepreneur is voluntary.
Under the law, the absence of a TIN certificate from a citizen is not considered a violation.
An individual who is not an entrepreneur can pay taxes without having a tax registration certificate in his hands. According to the law, a citizen is not required to indicate his TIN when filling in tax returns when paying taxes.
As for situations where the employer requires an employee TIN certificate - such a requirement is not legal. Under labor law, a tax registration certificate does not apply to documents required to conclude an employment contract. The exception is a separate category of workers, which must provide a TIN certificate at the place of work.
The category of employees who are required to provide a TIN certificate includes employees in the public service, heads of organizations, chief accountants.
