Accounting for organizations and individuals. The procedure for registration and deregistration of organizations and individuals

Certificate of registration with the tax authority is a document confirming the registration of a citizen or organization as a taxpayer.

Procedure for obtaining a FL certificate

Registration of citizens occurs by assigning them an identification code. It contains twelve digits, of which the first four give information about the tax authority, and the next six are serial number persons in the state register. The last two digits indicate the check number.

The applicant must submit an application containing the following information:

• tax authority code;
• name, surname and patronymic of the applicant (if they have changed, then the corresponding certificate is also submitted additionally);
• gender, place of birth of the applicant and his date;
• details of the document by which the applicant was identified (it will also be necessary to indicate its code in accordance with the classification of types of documents);
• date of registration of residence. In this case, you need to focus on the corresponding marks put in the passport. It is also necessary to indicate the address at which the applicant was registered earlier;
• signature and date of execution of the application (moreover, with his signature, the applicant confirms that all the information indicated by him is complete and reliable);
• contact phone number.

Tax officials will process the application within five days, check the information contained in it, and only then issue the appropriate certificate.

Issuance of a legal entity certificate

Each organization or private no later than ten days after registration must register. If you do not do this, you will have to face various financial sanctions. The package of documents consists of the following items:

• registration applications;
• information about the persons who founded, which are entered in a special application;
• data on branches and representative offices;
• copies of the certificate of state registration, and its authenticity must be certified by a notary;
• the original protocol on the establishment of the enterprise;
• copies of the memorandum of association (if there are two or more participants) or the decision of one participant to establish an enterprise;
• a certified copy of the articles of association;
• orders by which the head and chief accountant of the organization are appointed.

Documents are submitted to the tax office serving the area in which the organization is located. If the charter does not indicate the location of the enterprise, then it is registered at the address of the executive body of the enterprise.

What information is included in the certificate?

This document contains:

• identification number assigned after registration;
• personal data of the citizen, as well as the date of registration of the certificate and the authority that issued it;
• name of the enterprise, its legal address, OGRN.

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The certificate of tax registration is one of the measures of the tax service to control taxpayers. In this material, we will consider who needs to register, as well as how to obtain a certificate of this.

Dedicated to taxpayer control chapter 14 of the Tax Code of the Russian Federation. Dedicated directly to accounting and setting it up article 83 And 84 Tax Code of the Russian Federation.

Who is to be counted

According to article 83 of the Tax Code of the Russian Federation, all individuals and legal entities, as well as individual entrepreneurs, must become tax registered. In other words, all taxpayers must be taken into account. The result of registration with the Federal Tax Service is the assignment of a TIN, or individual taxpayer number. It is a twelve-digit - for an individual and an individual entrepreneur and a ten-digit - for a legal entity, a digital combination in which the code of the IFTS unit where the person is registered, as well as his individual number in the register of taxpayers, is encrypted.

TIN is recorded in a special document - a certificate of tax registration. It is issued to the taxpayer after his registration with the Federal Tax Service.

How to get a

To obtain a TIN, you must contact the Federal Tax Service, having the following papers with you:

• application in form No. 2-2;
• passport or any other form of identification.

If a certificate is obtained for a child under 14 years of age, it is necessary to submit an application, a passport of the citizen on whose behalf it is filled out, as well as a birth certificate of the child. Concerning foreign citizens, then they must provide an identity document, as well as confirmation of the legality of their stay on the territory of Russia. Depending on the status of a foreigner, it is allowed to provide different papers. For example, it can be a migration card, a migration form indicating the place of registration.

Filling out the application form is usually not difficult. It contains standard passport information of a citizen:

• Full Name;
• number and series of the passport;
• gender and date of birth;
• information about the place of residence.

Sample Application

You can submit documents during a personal visit to the Federal Tax Service by sending them by mail or through the website of the State Services.

Federal tax service the certificate will be issued within five working days after the submission of all necessary papers.

In some cases, a certificate of tax registration can be obtained again. However, you cannot change your TIN. That is, the new document will reproduce the contents of the original paper. You can get a recertification in the following cases:

• loss;
• change of passport data.

At the same time, a fee of 300 rubles is charged for the preparation of a repeated document. Those persons who order new form in connection with the change of passport data.

What does the document look like

Depending on the category of the taxpayer, according to the Order of the Federal Tax Service of Russia dated 11.08.2011 No. YaK-7-6 / [email protected], various documents are issued as confirmation of the assignment of a TIN.

Individual entrepreneurs receive a notification of registration with the tax authority in the form No. 2-3-Accounting.

Individuals are issued a certificate in the form No. 2-1-Accounting.

Russian organizations at the location receive Form No. 1-1-Accounting.

Accounting for taxpayers - registration of taxpayers in tax authorities in order to collect information necessary for the implementation tax control. All taxpayers are subject to inclusion in Unified State Register of Taxpayers(EGRN). In Art. Art. 83-86 of the Tax Code of the Russian Federation contains the main provisions related to the accounting of payers, a number of these provisions are detailed in the resolutions of the Government of the Russian Federation, orders of the Federal Tax Service of Russia and other regulations.

According to Art. 83 of the Tax Code of the Russian Federation, the following are subject to registration:

1) organizations with the status of a legal entity, and individual entrepreneurs - in connection with their state registration ;

2) organizations having separate subdivisions;

3) individuals, which are not individual entrepreneurs, - at the presence of circumstances with which the Tax Code of the Russian Federation connects the emergence of an obligation to pay a particular tax;

4) taxpayers owned (economic management, operational management) real estate and (or) vehicles.

If there are multiple reasons for accounting, the taxpayer must be registered both at the place of his location (residence), and at the location of a separate subdivision, and at the location of the property. If the taxpayer is already registered with the tax authority for one of the reasons, then he is not required to re-register with the same tax authority for another reason.

Procedure and place of registration of taxpayers for each of the above grounds, and withdrawal from tax accounting regulated in detail by Art. 83 and Art. 84 of the Tax Code of the Russian Federation.

The tax authority at the location of the organization registers it no later than 5 working days from the date of submission of documents for state registration and issues (sends by mail) a certificate of tax registration. The same procedure for registration of an individual entrepreneur.

Registration of an organization at the location of its separate subdivision is carried out on the basis of statements with the presentation in one copy of copies of certified in accordance with the established procedure, certificates of registration with the tax authority of the organization at its location, documents confirming the creation of a separate subdivision (if any).

At registration of physical persons the information about these persons also includes their personal data:

· Date and place of birth;

· location;

data of a passport or other identity document;

Citizenship information.

The tax authority is obliged to register the organization at the location of a separate subdivision, as well as organizations and individuals on the basis of information provided by the authorities referred to in Art. 85 of the Tax Code of the Russian Federation, also within 5 days from the day they presented all required documents, and at the same time issue them notices of registration with the tax authority.

The tax authority is obliged to register an organization or individual at the location of their real estate and/or Vehicle, as well as private notaries and lawyers at their place of residence within five days from the date of receipt of information from the authorities referred to in Art. 85 of the Tax Code of the Russian Federation. The tax authority within the same period is obliged to issue or send by mail a certificate of registration with the tax authority and (or) a notice of registration.

Each taxpayer is assigned a single tax for all types of taxes and fees, including those payable in connection with the movement of goods across the customs border. Russian Federation, and throughout the Russian Federation taxpayer identification number (TIN) . The TIN is strictly personal and cannot be re-assigned to another person.

Procedure and conditions for assignment , application, as well as changes in the taxpayer identification number are determined by the Ministry of Finance of the Russian Federation. Currently, the procedure for assigning a TIN to individuals is approved by the Order of the Ministry of Taxes of Russia of March 3, 2004 No. BG-3-09 / 178, taking into account the Order of the Federal Tax Service of the Russian Federation of July 16, 2008 No. MM-3-6 / [email protected]“On Amendments to the Order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-09 / [email protected]""On Approval of Forms of Documents Used in Registration and Deregistration of Russian Organizations and Individuals"", which approved new forms of documents used in registration and deregistration of Russian organizations and individuals.

The structure of the TIN is:

for the organization - ten-digit digital code;

· for an individual - a twelve-digit numeric code.

TIN is formed as a digital code consisting of a sequence of digits characterizing following:

1) tax authority code who assigned the TIN (NNNN);

the actual serial number of the entry about the person in the territorial section of the unified state register of taxpayers of the tax authority that carried out the registration: for organizations - 5 characters (ХХХХХ);
for individuals - 6 characters (ХХХХХХ);

2) check number, calculated according to a special algorithm established by the Ministry of the Russian Federation for taxes and fees: for organizations - 1 sign (C); for individuals - 2 characters (SS).

Registration of taxpayers and assignment of TIN to taxpayers is declarative. When submitting an application, the taxpayer indicates his data, and also attaches documents according to the list established by Art. 84 of the Tax Code of the Russian Federation.

The taxpayer indicates his TIN in declarations, reports, applications or other documents submitted to the tax authority, as well as in other cases provided for by law. It is important to remember that individuals who are not individual entrepreneurs have the right not to indicate the TIN in the submitted tax returns, statements or other documents, indicating their personal data.

45. Tax audits: concept and types.

Tax audit - the main form of tax control, which is a set of control actions of the tax authority for documentary and actual verification of the legality of the calculation, withholding and transfer of taxes and fees by taxpayers and tax agents.

The tax authorities have the right to check any organization.

According to paragraph 1 of Art. 87 of the Tax Code of the Russian Federation, the tax authorities carry out two types of checks , and all other audits cannot be called tax, although they are carried out by tax authorities. The main difference between tax audits and the rest is that the procedure for their conduct is prescribed by the Tax Code of the Russian Federation, and the conduct of other audits is partially regulated general rules administrative proceedings established by the Code of Administrative Offenses, and partially by departmental regulations.

1. Desk tax audit - an audit conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority, in order to monitor compliance by the taxpayer, payer of fees or tax agent with tax legislation and fees.

Deadline for conducting a tax audit- 3 months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that must be attached to the tax declaration (calculation). Extension of the term of a desk tax audit is not allowed.

Drawing up an act based on the results of the desk audit only possible in one case - upon detection of violations . When detection of an error in the tax declaration (calculation) and (or) a contradiction between the information, contained in the submitted documents, or revealing a discrepancy between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by it in the course of tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections to set time. Executive may draw up an audit report only after consideration of the submitted explanations or in the absence of explanations from the taxpayer.

2. Field tax audit - verification, the subject of which is the correctness of the calculation and timeliness of payment of taxes. An on-site tax audit in respect of one taxpayer may be carried out one or more taxes .

As part of an on-site tax audit, the period, not exceeding three calendar years preceding the year in which the decision to conduct the audit was made. Tax authorities not entitled apply to one taxpayer more than two field tax audits during a calendar year, except for cases when the head of the Federal Tax Service makes a decision on the need to conduct an on-site tax audit of the taxpayer in excess of the specified limit.

Conducted on the basis decisions of the head (his deputy) of the tax authority at the location of the organization or the place of residence of an individual, and in relation to largest taxpayers- at the place of registration.

Deadline for an on-site tax audit- no more than 2 months from the date of the decision on the appointment of the inspection and until the day the certificate of the inspection was drawn up. The term for conducting an inspection may be extended up to four months, and in exceptional cases - up to six months.

Suspension it is possible to carry out an audit to request documents (information) from counterparties or other persons, to obtain information from foreign government bodies within the framework of international treaties of the Russian Federation, as well as to conduct expert examinations. The total period of suspension of the inspection may not exceed six months, however, if necessary, it can be extended by another three.

On the last day of the on-site tax audit, the inspector draws up certificate of inspection , in which the subject and terms of the audit are fixed, and hands it over to the taxpayer or his representative. If the taxpayer evades receiving a certificate of the audit, it is sent to the taxpayer by registered mail.

Based on the results of an on-site tax audit, a tax audit act is drawn up within two months from the date of drawing up the certificate. , which is signed by the persons who carried out the relevant check, and the person in respect of whom this check was carried out. An appropriate entry shall be made on the refusal to sign the act.

The act is handed over to the person in respect of whom the check was carried out against receipt or is transferred in another way, indicating the date of its receipt by the specified person.

Based on the results of consideration of tax audit materials, the head (deputy head) of the tax authority may make one of the following decisions:

1) on bringing to responsibility for committing a tax offense;

2) on refusal to call to account for committing a tax offense.

Repeated field tax audit - verification carried out regardless of the time of the previous check for the same taxes and for the same period, which is carried out in two cases:

1) in order to control the activities of the tax authority that conducted the audit - by a higher tax authority;

2) if the taxpayer submits an updated tax return, which indicates the amount of tax in the amount less than previously declared - by the tax authority that previously conducted the audit, based on the decision of its head (deputy head).

It should be taken into account that if, during a repeated field tax audit, the fact that a taxpayer committed a tax offense was revealed , which was not revealed during the initial on-site tax audit, then to the taxpayer do not apply tax sanctions.

It must be borne in mind that the tax authorities may request from the payer's counterparties and other persons a number of documents and other information relating to the activities of the taxpayer being checked (Article 93.1 of the Tax Code of the Russian Federation).

• Tax as the most complex economic and legal category
  • Socio-economic essence of taxes in modern society
  • The concepts of "tax" and "collection", their distinction
  • Tax functions
  • Principles of taxation
    • Legal and organizational principles of taxation
  • Tax classification
  • Mandatory and optional elements of the tax
  • The essence and classification of tax benefits
• Tax system and tax policy of the state
  • Concept and theoretical characteristics tax system
  • Tax policy states: essence, goals and forms
  • Essence and main aspects of tax reforms
• Tax administration as an integral attribute of the tax system
  • The concept and essence of tax administration
    • Tax administration functions
  • Tax authorities as the central link of tax administrations
    • Functions of tax authorities
  • Modernization of tax authorities - a strategic direction for improving tax administration
  • Interaction between customs and tax authorities
  • Interaction between internal affairs bodies and tax authorities
• Implementation by the tax authorities of the main powers of tax control
  • Forms of tax control
  • Registration of taxpayers (payers of fees) and tax agents
  • Organization of cameral tax audits
  • Organization of field tax audits
    • Actions for the implementation of tax control, carried out in the process of an on-site tax audit
    • Ending field check and implementation of its results
  • Collection of arrears on taxes and fees
• Implementation of the rights and obligations of taxpayers, payers of fees and tax agents
  • The concepts of "taxpayer", "payer of the fee" and "tax agent"
  • Characteristics and ensuring the rights of taxpayers
    • Postponement or installment payment of tax
  • Obligations of taxpayers and tax agents
  • Ways to ensure the fulfillment of obligations to pay taxes and fees
• Responsibility for violation of legislation on taxes and fees
  • General characteristics of reduction methods tax liabilities
  • Responsibility for violations tax legislation
  • Tax offenses and liability for their commission
    • Administrative responsibility in the field of taxation
  • tax crimes and responsibility for doing so
• Characteristics of taxes, fees and insurance premiums of the Russian Federation
  • Types of taxes and fees modern Russia
  • The procedure for establishing, changing and canceling federal, regional and local taxes and fees
• Federal taxes and fees
  • value added tax
    • VAT payers
    • Object of VAT taxation
    • Operations not subject to VAT
    • The tax base for VAT
    • VAT tax agents
    • tax rates for VAT
    • VAT calculation procedure
  • excises
  • Personal Income Tax
    • Income not subject to taxation
    • tax deductions
    • tax rates
    • The procedure for calculating and paying personal income tax
  • Single social tax
  • Corporate income tax
  • Mining tax
    • Tax base for MET
  • water tax
  • Fees for the use of wildlife and water objects biological resources
  • Government duty
    • Procedure and terms for payment of state duty
• Regional taxes
  • Transport tax
  • Gambling business tax
  • Corporate property tax
• Local taxes
  • Land tax
    • Calculation order land tax
  • Personal property tax
• Special tax regimes
  • Simplified taxation system
    • Objects of taxation under the simplified tax system
    • Tax period under the simplified tax system
    • Application features USN individual patent-based entrepreneurs
  • The system of taxation in the form of a single tax on imputed income for certain types of activities
    • UTII taxpayers
  • Taxation system for agricultural producers (single agricultural tax)
    • The object of taxation according to the Unified Agricultural Tax
  • The system of taxation in the implementation of production sharing agreements
    • Methods of production sharing in the implementation of production sharing agreements
• Mandatory insurance premiums
  • Conceptual foundations of compulsory social insurance
  • Insurance premiums for compulsory pension, social and health insurance
  • Insurance premiums for mandatory social insurance from accidents at work and occupational diseases
• Tax law foreign countries
  • general characteristics tax law foreign countries
  • Tax policy and tax law of foreign countries
  • System of sources of tax law of foreign countries
  • Principles of tax law of foreign countries
  • Practice of local taxation abroad
  • Sanctions for tax offenses in foreign countries

Registration of taxpayers (payers of fees) and tax agents

In accordance with Art. 83 of the Tax Code, organizations and individuals are subject to registration with the tax authority at the location of the organization, the location of its separate subdivisions, the place of residence of the individual, the location of their real estate and vehicles, as well as on other grounds provided for by the Code. At the same time, organizations and individual entrepreneurs (IEs) must register regardless of whether they have an obligation to pay taxes.

It should also be borne in mind that an organization that includes separate subdivisions is obliged to register at the location of each such subdivision, only if the organization is no longer registered at the location of a separate subdivision for other reasons provided for by the Tax Code RF.

Registration of an organization and an individual entrepreneur at the location or place of residence is carried out on the basis of the information contained, respectively, in Unified State Register of Legal Entities(Unified State Register of Legal Entities) or Unified State Register of Individual Entrepreneurs(EGRIP).

It should be noted that it is the Federal Tax Service that is the body that is authorized by the Government of the Russian Federation to simultaneously state registration both legal entities and individual entrepreneurs.

In accordance with the Rules for maintaining the Unified State Register of Taxpayers (EGRN), approved by Decree of the Government of the Russian Federation of February 26, 2004 No. 110, a certificate of registration as a taxpayer for organizations and individual entrepreneurs is issued by the tax authority simultaneously with a certificate of registration of a legal entity or individual entrepreneur.

Chambers of commerce and industry, public associations (including political parties and trade unions), as well as religious organizations have a special registration procedure. In this case, the decision on registration is made by the Ministry of Justice of the Russian Federation or its territorial bodies, and not by the bodies of the Federal Tax Service. After making a decision on registration of a legal entity, the justice authorities send one copy of the documents (application for state registration, minutes, agreement and other document on the establishment of a legal entity, founding documents, payment receipt state duty) to the Department of the Federal Tax Service for the subject of the Russian Federation for issuing a certificate of registration and including an entry in the Unified State Register of Legal Entities. Since entries in the Unified State Register of Legal Entities are made by the departments of the Federal Tax Service of Russia, and entries in the Unified State Register of Legal Entities are made by inspections of the Federal Tax Service of Russia at the location of the registered person, the certificate of tax registration is issued not simultaneously with the issuance of a certificate of entry in the Unified State Register of Legal Entities, but within five days.

Maintaining the register of taxpayers has its own peculiarity, which consists in the fact that the taxpayer independently submits data to the tax authority only partially, all the main data about him are entered on the basis of data from the Unified State Register of Legal Entities or EGRIP or on the basis of data received from other bodies state power or organizations.

Types of information, deadlines for their provision and persons responsible for their provision government bodies, institutions, organizations and individuals are shown in the table.

Based on the data from the Unified State Register of Legal Entities, the organization is registered at its location. However, both organizations and other taxpayers (individual entrepreneurs, individuals) have an obligation to register on other grounds, in particular, at the location of separate divisions of the organization, at the location of real estate owned by taxpayers and on other grounds provided for by the Tax Code. There are also features when registering the largest taxpayers, which are determined by the Ministry of Finance.

All taxpayers, both legal entities and individuals, are assigned a special number - a taxpayer identification number. In addition, an additional number is entered for organizations - the code of the reason for registration. The introduction of an additional number is due to the fact that the same organization may be registered with several tax authorities for various reasons.

An identification number taxpayer (TIN) has the following structure:

• the first four digits indicate the code of the tax authority that assigned the TIN;
• the following digits (for organizations - five digits, for individuals - six digits) represent the serial number of the entry in the USRN;
• the last digits (for organizations - one digit, for individuals - two digits) are the control number, which is calculated using a special algorithm.

Registration reason code(KPP) is a nine-digit numeric code, which consists of the following sequence of numbers:

• the first four digits are the code of the tax authority that carried out the registration for the relevant reason;
• the next two digits indicate the reason for registration;
• the last three digits are the serial number of registration with the tax authority for the corresponding reason.

The two digits that indicate the reason for registration can take values ​​from 01 to 50 for Russian organizations and from 51 to 99 for foreign organizations.

Registration with the tax authority of individuals at the place of residence is carried out in cases where the individual is obliged to pay taxes and (or) fees, and also regardless of the occurrence of such an obligation, provided that such a person is registered as an individual entrepreneur.

Registration with the tax authority at the place of residence of individuals who are not individual entrepreneurs, and the assignment of a TIN to them can be carried out on the basis of:

1. information of councils of bar associations about lawyers, judicial bodies about private notaries, relevant authorities about the presence of real estate and vehicles in the ownership of individuals, information about notarial certificate inheritance rights and gift agreements;
2. information of the relevant authorities on the facts of registration of an individual at the place of residence or on the facts of their birth, as well as on the establishment of guardianship over individuals and the management of their property, if there is documented information on the imposition on this person of the obligation to pay taxes (fees);
3. applications of an individual for the issuance of a document confirming the assignment of a TIN.

In the first two cases, after registration, the tax authority issues (sends by mail with a return receipt) a notice of registration with the tax authority at the place of residence in the form No. 09-2-3, and in the third case - a certificate of registration an individual in the tax authority at the place of residence in the form No. 09-2-2 or another document confirming the assignment of the TIN. At the same time, individuals who have received notices of registration at their place of residence are entitled to apply to the tax authority with an application for a certificate of registration or other document confirming the assignment of a TIN, including in relation to a child under the age of 14 years.

Registration, entering information into the USRN is carried out within five days from the receipt of the above information or an application from an individual.

The tax authorities that have carried out the registration of an individual at the location of his real estate and (or) vehicles, as well as on other grounds, are obliged to report this fact via communication channels to the tax authority at the place of residence of the individual within one working day from date of registration with the relevant tax authority. If up to this moment an individual has not been registered at the place of residence, then the tax authority shall register it within two days from the date of receipt of information from the tax authority at the location of real estate and (or) vehicles.

If an individual who owns real estate and (or) vehicles does not have a place of residence in the territory of the Russian Federation, the TIN is assigned by the tax authority at the location of the real estate and (or) vehicle.

Individuals whose place of residence for taxation purposes is determined by their place of residence are entitled to apply to the tax authority at their place of residence with an application for registration. For individuals - foreign citizens or stateless persons, registered as an individual entrepreneur and having a temporary residence permit in the Russian Federation, the address of temporary residence is equated to the address of the place of residence.

Registration of individuals registered as individual entrepreneurs with the tax authority at their place of residence is carried out on the basis of the information contained in the USRIP. The tax authority is obliged to carry out its registration with the assignment of a TIN or using a previously assigned TIN, to enter information into the USRN. At the same time, a certificate of registration of an individual at the place of residence in the territory of the Russian Federation is issued (sent by mail) in the form No. 09-2-2, a notice of registration of an individual with the tax authority at the place of residence in the form No. 09-2-3 and a certificate of state registration of an individual as an individual entrepreneur.

If an individual registered as an individual entrepreneur was previously issued a certificate of registration with a tax authority, simultaneously with a certificate of state registration of an individual as an individual entrepreneur, he is issued (sent by mail) only a notice of registration of an individual at the place of residence .

Similarly, the registration of a private notary and a lawyer who has established a lawyer's office is carried out, which, in accordance with paragraph 2 of Art. 11 Tax Codes are classified as individual entrepreneurs.

Information about the TIN and KPP of an organization or the TIN of an individual registered as an individual entrepreneur, as well as the date of registration of the organization and individual entrepreneur (with the exception of a private notary and a lawyer who has established a lawyer's office) as a taxpayer are included in the USRLE or USRIP, respectively, based on information contained in the USRN, no later than the business day following the day of registration of an organization or individual registered as an individual entrepreneur.

A TIN assigned to an organization or individual cannot be re-assigned to another organization or individual.

TIN may be invalidated:

• in the event of changes to the regulations legal acts RF;
• if an organization or individual has more than one TIN;
• upon deregistration of the organization in the event of its liquidation;
• upon deregistration of the organization in the event of termination of activities as a result of reorganization in the form of a merger, accession and transformation;
• upon deregistration of an individual in the event of his death.

TIN, which are declared invalid, are posted on the WEB sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation.

TIN when changing the location of the organization or when changing the place of residence of an individual does not change.

Deregistration of an organization and an individual registered as an individual entrepreneur, respectively, at the location and place of residence is carried out on the basis of an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs in the manner shown in the figure.

Information on deregistration of a taxpayer shall be sent via communication channels to the tax authority at the new location of the organization (place of residence of an individual) no later than the business day following the day the taxpayer was deregistered, and the record file shall be sent within three days. In addition, the tax authority at the former location of the organization (the place of residence of an individual registered as an individual entrepreneur) sends information on deregistration of the taxpayer and an extract from the Unified State Register of Legal Entities (EGRIP) to the tax authorities in which the organization or individual entrepreneur is tax registered for other reasons. grounds.

Registration of an organization (IE) at a new location (place of residence) is carried out no later than the working day following the day of receipt of an extract from the Unified State Register of Legal Entities or EGRIP.

Deregistration at the location of a separate subdivision in the event of termination of activities through this subdivision is carried out at the request of the taxpayer within 14 days from the date of filing such an application.

Deregistration of taxpayers at the location of real estate and (or) vehicles is carried out on the basis of information from the relevant authorities within five days from the date of their receipt.

An individual who is not an individual entrepreneur, as well as a private notary, a lawyer, are deregistered on the basis of information about the fact of registration at a new place of residence received from the authorities that register individuals at the place of residence, in the manner shown in the figure.

Making changes about an individual who is not an individual entrepreneur, as well as about a private notary or lawyer is taken into account on the basis of information from the relevant authorities specified in Art. 85 NK.

in the manner prescribed by the relevant resolutions of the Government of the Russian Federation.

Art. 83 of the Tax Code of the Russian Federation regulates the accounting of organizations and individuals for the purpose of tax control.

Organizations and individuals are subject to registration with the tax authorities, respectively.

• • at the location of the organization;
  • the location of its separate subdivisions;
  • place of residence of an individual;
  • at the location of their real estate and vehicles;
  • on other grounds provided for by the Tax Code of the Russian Federation.

Organizations that include separate subdivisions located on the territory of the Russian Federation are subject to registration with the tax authorities at the location of each of their separate subdivisions.

Features of accounting for foreign organizations and foreign citizens are established by the Ministry of Finance of the Russian Federation.

Registration with the tax authority of organizations and individual entrepreneurs is carried out regardless of the presence of circumstances with which this Code associates the emergence of an obligation to pay this or that tax or fee, and is carried out on the basis of the information contained, respectively, in the Unified State Register of Legal Entities (EGRLE), Unified State Register of Individual Entrepreneurs (EGRIP).

Registration, deregistration of an organization or an individual with a tax authority at the location of their real estate and (or) vehicles is carried out on the basis of information provided by the authorities specified in Article 85 of the Tax Code of the Russian Federation. The organization is subject to registration with the tax authorities at the location of real estate belonging to it on the basis of ownership, right economic management or operational management.

For the purposes of this article, the location of property is:

1. 1. for sea, river and air vehicles - the place (port) of registry, in the absence of such a place of state registration, and in the absence of such - the location (residence) of the owner of the property;
   2. for vehicles not specified in subparagraph 1 of this paragraph - the place of state registration, and in the absence of such - the location (residence) of the owner of the property;
   3. for other immovable property - the actual location of the property.

More about notaries and lawyers

Registration of a lawyer is carried out by the tax authority at the place of his residence on the basis of information reported by the bar association of a constituent entity of the Russian Federation in accordance with Article 85 of the Tax Code of the Russian Federation.

Registration with the tax authorities of individuals who are not individual entrepreneurs is carried out by the tax authority at the place of residence of the individual on the basis of an application of an individual, or on the basis of information provided by:

• • bodies of justice that issue licenses for the right to notarial activities;
  • bar associations of constituent entities of the Russian Federation;
  • bodies that carry out registration (accounting) of individuals at the place of residence (place of stay), registration of acts of civil status of individuals;
  • bodies carrying out cadastral registration, maintaining state cadastre real estate and state registration of rights to real estate and transactions with it;
  • bodies responsible for registration of vehicles;
  • bodies of guardianship and guardianship;
  • bodies (institutions) authorized to perform notarial acts, and notaries engaged in private practice;
  • bodies that issue and replace documents proving the identity of a citizen of the Russian Federation on the territory of the Russian Federation.

Individuals whose place of residence for taxation purposes is determined by the place of residence of an individual may apply to the tax authority at their place of residence with an application for registration with the tax authorities.

If taxpayers encounter difficulties in determining the place of registration, a decision based on the data submitted by them is made by the tax authority.

The tax authorities, on the basis of the available data and information about taxpayers, are obliged to ensure their registration (deregistration) and accounting of information about taxpayers.

Procedure for registration and deregistration

Article 84 of the Tax Code of the Russian Federation regulates the procedure for registration and deregistration of organizations and individuals.

Registration, deregistration with tax authorities of organizations and individuals on the grounds provided for by the Tax Code of the Russian Federation, as well as amendments to information about them in the tax authorities are carried out in the manner

When registering individuals, the information about these individuals also includes their personal data:

1. 1. Full Name;
   2. Date and place of birth;
   3. location;
   4. data of the passport or other document proving the identity of the taxpayer;
   5. citizenship data.

The tax authority is obliged to register an individual on the basis of the application of this individual within 5 days from the date of receipt of the specified application and within the same period issue him a certificate (if the previously indicated certificate was not issued) or notification

The tax authority is required to register

• Russian organization at the location of its separate subdivision (with the exception of a branch, representative office) within 5 days from the date of receipt of a message from this organization (in accordance with paragraph 2 of article 23 of the Tax Code of the Russian Federation);
• a Russian organization at the location of its branch, representative office, a foreign non-profit non-governmental organization at the place of its activities in the territory of the Russian Federation through a branch based on the information contained in the Unified State Register of Legal Entities, foreign organization at the place of its activities in the territory of the Russian Federation through another separate subdivision - within 5 days from the date of receipt from this organization of an application for registration and all necessary documents and within the same period to issue a notice of registration to a Russian organization, a foreign organization, respectively tax authority, certificate of registration with the tax authority.

The tax authority that carried out the registration of a newly created Russian organization or individual entrepreneur is obliged to issue

• • Russian organization - certificate of registration with the tax authority,
  • for an individual entrepreneur - a certificate of registration with the tax authority (if the previously indicated certificate was not issued) and a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as an individual entrepreneur.

More

The tax authority is obliged to register, deregister an organization, an individual at the location of their real estate and (or) vehicles, as well as notaries engaged in private practice, and lawyers at their place of residence within 5 days from the date of receipt information reported by the authorities specified in Article 85 of the Tax Code of the Russian Federation. The tax authority within the same period is obliged to issue or send by registered mail to the indicated persons a certificate of registration with the tax authority and (or) a notice of registration (notice of deregistration) with the tax authority.

Changes in information about individuals who are not individual entrepreneurs, as well as about notaries engaged in private practice, and about lawyers are subject to accounting by the tax authority at their place of residence on the basis of information reported by the authorities specified in Article 85 of the Tax Code of the Russian Federation.

In cases of a change in the location of the organization, the location of a separate subdivision of the organization, the place of residence of an individual, their deregistration is carried out by the tax authority in which the organization, individual was registered. In this case, the tax authority deregisters:

• • Russian organization at its location (at the location of a branch, representative office), a foreign non-profit non-governmental organization at the place of business in the territory of the Russian Federation through a branch, an individual as an individual entrepreneur at his place of residence - based on the information contained respectively in the Unified State Register legal entities, the Unified State Register of Individual Entrepreneurs;
  • Russian organization at the location of another separate subdivision - within 5 days from the date of receipt of the message submitted (sent) by the Russian organization in accordance with paragraph 2 of Article 23 of the Tax Code of the Russian Federation;
  • a foreign organization at the place of activity in the territory of the Russian Federation through a separate subdivision - within 5 days from the date of receipt of the relevant application, unless otherwise provided by this paragraph;
  • a notary engaged in private practice, a lawyer, an individual who is not an individual entrepreneur - within 5 days from the date of receipt of information about the fact of registration, reported in accordance with Article 85 of the Tax Code of the Russian Federation by the bodies that register individuals at their place of residence.

Registration of an organization, an individual with a tax authority at its new location, location of a separate subdivision of an organization, place of residence of an individual is carried out on the basis of documents received from the tax authority, respectively, at the former location of the organization, location of a separate subdivision of the organization (place of residence natural person).

Deregistration of an individual with a tax authority may also be carried out by this tax authority upon receipt of relevant information about the registration of this individual with another tax authority at the place of his residence.

In cases of termination of the activities of a Russian organization during liquidation, as a result of reorganization, in other cases established by federal laws, termination of the activities of an individual as an individual entrepreneur, their deregistration is carried out on the basis of the information contained in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs, respectively.

In cases of termination of the powers of a notary engaged in private practice, termination of the status of a lawyer, their deregistration is carried out by the tax authority on the basis of information reported by the authorities specified in Article 85 of the Tax Code of the Russian Federation.

An application for registration (deregistration) with a tax authority on the grounds provided for by the Tax Code of the Russian Federation, an application by a foreign organization, a notification of the choice of a tax authority for registration of an organization at the location of one of its separate subdivisions may be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels. If the specified application (notification) is submitted to the tax authority in electronic form, it must be certified by an enhanced qualified electronic signature of the person submitting this application (notice) or his representative.

At the request of an organization or an individual, including an individual entrepreneur, the tax authority may send the applicant a certificate of registration with the tax authority and (or) a notice of registration with the tax authority (notice of deregistration with the tax authority) in an electronic form, certified by an enhanced qualified electronic signature of the person who signed these documents, via telecommunication channels.

Registration and deregistration are free of charge.

Taxpayer Identification Number (TIN)

Each taxpayer is assigned a single taxpayer identification number throughout the Russian Federation for all types of taxes and fees.

The tax authority indicates the identification number of the taxpayer in all notifications sent to it.

Each taxpayer indicates his identification number in the declaration, report, application or other document submitted to the tax authority, as well as in other cases provided for by law, unless otherwise provided by this article.

The procedure and conditions for assigning, applying, as well as changing the taxpayer identification number are determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

Individuals who are not individual entrepreneurs have the right not to indicate taxpayer identification numbers in tax declarations, applications or other documents submitted to the tax authorities, while indicating their personal data, provided for in paragraph 1 of Article 84 of the Tax Code of the Russian Federation.

Based on the accounting data, the federal executive body authorized for control and supervision in the field of taxes and fees maintains the Unified State Register of Taxpayers in the manner established by the Ministry of Finance of the Russian Federation. The composition of the information contained in the Unified State Register of Taxpayers is determined by the Ministry of Finance of the Russian Federation.