As assigned INN
June 29, 2012 INN could be assigned to the citizen – a physical person only to the territorial tax authority, where the citizen had held steady or officially issued a temporary registration, the evidence of which was the certificate of registration at the place of temporary stay. This restriction was forced: since the INN is a unique registration number that is assigned once and for all time of stay on the territory of the Russian Federation to control its appropriation was easier.
In June 2012, approved a new simplified procedure for the assignment was introduced with order of the Federal tax service of Russia №MMV-7-6/435. Simplification of the procedure for assignment of identification numbers was made possible thanks to the adoption of new rules for the electronic registration of taxpayers, which allow to exclude the possibility of assigning INN twice.
According to this document, now to INN you can:
- the place of permanent residence;
- at the place of stay, if you do not have a permanent residence on the territory of the Russian Federation;
- the place where you have the officially registered ownership of the property: land plot, residential house, apartment;
- the place of registration of the vehicle or any other vehicle, in the absence of a permanent residence.
How does the simplified procedure
In the said order specifically stipulates that the citizens who are not entrepreneurs may, submitting a tax return or statement with the request to produce a tax deduction, now was not to indicate. You only need to specify your personal data of your passport. It, by the way, you can now make your INN that you put down at registration in the tax inspection on page 18 ordinary passport.
In that case, when you got INN, but have lost the certificate and can't remember this number, it is available on the portal of the Federal tax service nalog.ru. Enter your surname, name, patronymic, date of birth, and passport and after a few minutes the system will "remind" you your unique INN. By the way, after death, this INN to anybody and can never be assigned, it will be canceled forever.
If you have no INN, but you want to get it, your request you can also post on the website nalog.ru. But come for a certificate of registration which will specify your VAT number, the tax office you will need personally.