Taxpayer identification number is handed to the tax office and serves for registration of a citizen in a shared database INN. It is assigned once, in the future, keeps on in this room all the information about the taxpayer: about the change of passport data, employers, accrued and paid taxes, penalties and interest.
When making the birth certificate the civil registry offices are obliged to report this procedure to the IRS. The corresponding INN in the automatic mode is assigned to the citizen. Parents or legal guardians may at any time obtain a certificate of the INN, having written the corresponding application, and on reaching 14 years of age a citizen can do it yourself upon presentation of a passport.
When must be made INN
There are cases when entering kindergarten or school need to provide a tin, so it's best to plan well in advance. This requirement does not legitimately, as the INN must be submitted only when applying for a job. To prove the illegality of requirements of the administration of the school or garden, you need to go to court, but lost precious time. Not to be in ridiculous situations, it is desirable to have the document.
In other instances, the child may be registered with the real estate or other property. In the eyes of the law it will be the taxpayer, and in his name will receive a receipt for payment of the tax. In this case you will also need the certificate was to verify the correctness of calculation of tax.
How to get a tin for the child
For getting a certificate was necessary to present to tax inspection the following documents:
- ID card of the legal representative of the child (the passport of one of parents);
- copy of identity card should be submitted with all filled pages;
- birth certificate of the child with the mark of FMS of the citizenship and its copy;
- certificate from the passport on registration of the child at the actual place of residence;
a statement on the issue of the certificate was in the prescribed form.
After submitting the application and documents to the Department of FNS, within five working days, the document will be issued. To obtain the legal representative of the child must come to tax office with your passport and receipt to the employee on the receiving documents, which shall be drawn up at their reception.