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 Vehicle;
  • 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.

Accounting features 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 circumstances with which this Code associates the emergence of the obligation to pay this or that tax or fee, and is carried out on the basis of the information contained in the Unified State Register of Legal Entities (EGRLE), the Unified State Register of Individual Entrepreneurs (EGRIP), respectively.

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, the right of 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 registration, in the absence of such a place 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 the 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, maintenance of the state real estate cadastre 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 the individual may apply to the tax authority at the place of their residence with an application for registration with the tax authorities.

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

Tax authorities, on the basis of 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 with 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. place of residence;
   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, a 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 required documents and within the same period issue a notice of registration with a tax authority, a certificate of registration with a tax authority, respectively, to a Russian organization, a foreign organization.

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 clause;
  • 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, respectively, in the Unified State Register of Legal Entities, the Unified State Register individual entrepreneurs.

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 (notification) 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 uniform throughout the territory of the Russian Federation for all types of taxes and fees. an identification number taxpayer.

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, and also 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 accounting data federal agency executive authority, 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.

To re-obtain a Certificate of registration with a tax authority, you can apply with an Application for registration in the form No. 2-2-Accounting (hereinafter referred to as the Application) to any tax authority serving individuals, at your choice.

For the re-issuance of the Certificate of registration with the tax authority (except for the cases of re-issuance of the Certificate due to a change in the last name, first name, patronymic, gender, date or place of birth), a state fee of 300 rubles is charged.

You can generate a receipt for payment of the state duty on the official website of the Federal Tax Service of Russia http://www.website using the service: "Payment of state duty"

With the Application, you can apply to the tax authority in person, through a representative, or send it by registered mail.

You can also fill out such an Application on the official website of the Federal Tax Service www.website using the service: "Filing an application for registration of an individual"

When applying in person with the Application to the tax authority, at the same time, a document (documents) proving the identity of the individual and confirming registration at the place of residence (stay) is presented, and a receipt for payment of the state fee in the amount of 300 rubles can also be presented. In the case of applying with the Application of the representative, a document confirming his authority is presented.

When sending the Application by mail by registered mail, it may be accompanied by a receipt of payment of the state fee in the amount of 300 rubles, as well as a duly certified copy of the document (copies of documents) proving the identity of the individual and confirming registration at the place of residence (stay).

The re-issuance of the Certificate of registration with the tax authority is carried out within five working days from the date of receipt by the tax authority of the said Application, filed by an individual during a personal visit to the tax authority or sent by registered mail, if a duly certified copy of the document was attached to it (copies of documents) proving the identity of an individual and confirming registration at the place of residence (stay). In the absence of the specified annex to the Application sent by registered mail, the re-issuance of the Certificate is carried out within five working days from the date of receipt from the authorities specified in paragraphs 3 and 8 of Article 85 tax code Russian Federation confirming the information contained in this application.

In the case of submitting an Application using the service "", the applicant is informed by e-mail of the period of time during which he can contact the tax authority to re-obtain a Certificate of registration with the tax authority.

1. Registration, deregistration with tax authorities of organizations and individuals on the grounds provided for by this Code, as well as the introduction of changes in information about them with tax authorities, shall be carried out in the manner established by the Ministry of Finance of the Russian Federation.

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

Full Name;

Date and place of birth;

place of residence;

data of the passport or other document proving the identity of the taxpayer;

citizenship data.

2. The tax authority is obliged to register an individual on the basis of an application of this individual, filed in accordance with clauses 6, 7 or 7.2 of this Code, within five days from the date of receipt of the said application by the tax authority and issue him a certificate within the same period on registration with the tax authority (if the previously indicated certificate was not issued) or a notice of registration. If the application of an individual is sent by registered mail or transmitted in electronic form via telecommunication channels to the tax authority, the tax authority shall register the individual on the basis of such an application within five days from the date of receipt from the authorities specified in paragraphs 3 and 8 of this Code, confirmation of the information contained in this application and within the same period issues (sends) to an individual a certificate of registration with the tax authority (if the previously indicated certificate was not issued) or a notice of registration.

The tax authority is obliged to register a Russian organization at the location of its separate subdivision (with the exception of a branch, representative office) within five days from the date of receipt of a message from this organization in accordance with paragraph 2 of this Code, 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, within five days from the date of making the corresponding entry in this register, a foreign organization at the place of its activities in the territory the Russian Federation through an accredited branch, representative office on the basis of information contained in the state register of accredited branches, representative offices of foreign legal entities, within five days from the date of making the relevant entries in this register, through another separate subdivision within five days from the date of receipt from this organization of an application for registration and all necessary documents and, within the same period, issue (send) a Russian organization, a foreign organization, respectively, a notice of registration with the tax body, certificate of registration with the tax authority.

The tax authority is obliged to register an international organization, a foreign non-profit non-governmental organization, a foreign religious organization at the place of their activities in the territory of the Russian Federation through branches, representative offices within five days from the date of receipt of the relevant information reported by the body specified in paragraph 9 of this Code , and within the same period issue (send) such an organization a 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 (send) to the Russian organization a certificate of registration with the tax authority, to an individual entrepreneur - a certificate of registration with the tax authority (if the previously indicated certificate was not issued or not sent) and a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as an individual entrepreneur.

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 a notary engaged in private practice, a lawyer, an arbitration manager, an appraiser engaged in private practice, a patent attorney , a mediator at their place of residence within five days from the date of receipt of the relevant information reported by the bodies specified in this Code, an application for registration (deregistration) of the mediator. The tax authority within the same period is obliged to issue (send):

organization (individual) - notification of registration with the tax authority, confirming the registration with the tax authority at the location of its (him) real estate and (or) vehicles (notice of deregistration with the tax authority);

to a notary engaged in private practice (lawyer) - a certificate of registration with the tax authority (if the previously indicated certificate was not issued or sent) and (or) a notice of registration with the tax authority, confirming the registration with the tax authority of the individual persons as a notary engaged in private practice (lawyer) (notice of deregistration with the tax authority);

to an insolvency practitioner, an appraiser and a patent attorney engaged in private practice, a mediator - a notice of registration with the tax authority, confirming the registration with the tax authority of an individual as, respectively, an arbitration insolvency practitioner, an appraiser engaged in private practice, a patent attorney, a mediator (notice of withdrawal from tax records).

The tax authority is obliged to carry out registration (deregistration) of an organization and an individual on other grounds provided for by this Code, within five days from the date of receipt of the relevant application, or information about birth (death) contained in the Unified State Register of Records of Civil Acts. status, or information received in accordance with this Code, unless otherwise provided by paragraph ten of this clause, and within the same period issue (send) a notice of registration (notice of deregistration) with the tax authority, unless otherwise provided by this Code. On the basis of information about death contained in the Unified State Register of Civil Status Records, deregistration of an individual with tax authorities is carried out for all the reasons provided for by this Code.

If it is necessary for a foreign citizen or stateless person to obtain a work permit within a shorter period of time, in accordance with the legislation of the Russian Federation, the tax authority is obliged to register the foreign citizen or stateless person in respect of which the documents for issuing a work permit are accepted for consideration, according to place of their stay within three days from the date of receipt of relevant information from the authority issuing work permits to foreign citizens and stateless persons, and within the same period send information on registration with the tax authority of a foreign citizen or stateless person to the authority, issuing work permits to foreign citizens and stateless persons.

The tax authority is obliged to register the foreign organization specified in paragraph 4.6 of this Code within 30 days from the date of receipt of the application for registration and other necessary documents and send this foreign organization a notice of registration with the tax authority within the same period to the e-mail address specified in the application for registration. If the tax authority reveals false information contained in the application for registration and (or) other documents submitted by a foreign organization to the tax authority, registration with the tax authority is not carried out. At the same time, the tax authority informs such an organization of this fact. In this case, registration of a foreign organization is carried out within 30 days from the date of receipt by the tax authority of an application for registration and other necessary documents containing reliable information.

When registering (deregistering) an individual on the basis of paragraph 7.3 of this Code or on the basis of information contained in the Unified State Register of Civil Status Records, a notice of registration (deregistration) with a tax authority is not issued (is not sent ).

3. Changes in information about Russian organizations, about branches of foreign non-profit non-governmental organizations on the territory of the Russian Federation or individual entrepreneurs, with the exception of information about changes in the personal data of individuals contained in the Unified State Register of civil status records, as well as information received in accordance with with paragraphs 3 and 8 of this Code, are subject to accounting by the tax authority, respectively, at the location of the Russian organization, the location of the branch, representative office of the Russian organization, the place of operation of the foreign non-profit non-governmental organization in the territory of the Russian Federation through a branch or place of residence of an individual entrepreneur based on the information contained respectively in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs.

Changes in information about separate subdivisions (with the exception of branches and representative offices) of Russian organizations are subject to accounting by the tax authorities at the location of such separate subdivisions on the basis of notifications submitted (sent) by the Russian organization in accordance with paragraph 2 of this Code.

Changes in information about foreign organizations (including accredited branches, representative offices, other separate subdivisions, with the exception of those specified in paragraphs one and five of this paragraph) are subject to accounting by the tax authorities at the location of the said separate subdivisions, respectively, on the basis of information contained in the state the register of accredited branches, representative offices of foreign legal entities, based on the application of a foreign organization. Simultaneously with the submission of such an application, the foreign organization shall submit documents confirming the changes in this information.

Changes in information about a foreign organization registered with a tax authority in accordance with paragraph 4.6 of this Code are subject to registration by the tax authority on the basis of an application from such a foreign organization. Simultaneously with the submission of the said application, the foreign organization shall submit documents confirming the changes in this information.

Changes in information about an international organization, a foreign non-profit non-governmental organization, a foreign religious organization operating in the territory of the Russian Federation, their branches, representative offices are subject to accounting by the tax authorities at the location of such branches, representative offices on the basis of information provided by the body specified in paragraph 9 of this Code.

Changes in information about the personal data of individual entrepreneurs, individuals who are not individual entrepreneurs, as well as notaries engaged in private practice, lawyers, arbitration managers, appraisers engaged in private practice, patent attorneys, mediators are subject to accounting by the tax authority at their place of residence based on the information contained in the Unified State Register of civil status records, and information received in accordance with paragraphs 3 and 8 of this Code.

3.1. Information on the vesting of separate subdivisions (including branches, representative offices) of a Russian organization established on the territory of the Russian Federation with the authority (on deprivation of authority) to accrue payments and other remuneration in favor of individuals is subject to accounting by the tax authorities at the location of such separate subdivisions (including branches, representative offices) on the basis of reports submitted by a Russian organization in accordance with subparagraph 7 of paragraph 3.4 of this Code.

4. In cases of a change in the location of an organization, the location of a separate subdivision of an 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 (including as a responsible participant in a consolidated group of taxpayers, as a participant in an investment partnership agreement - a managing partner responsible for maintaining tax accounting) at its location, at the location of its branch, representative office, aircraft, vehicle specified in subparagraph 2 of paragraph 5 of this Code, of a foreign non-profit non-governmental organization at the place of business in the territory of the Russian Federation through a branch - within five days from the date of entering the relevant information into the Unified State Register of Legal Entities;

Russian organization at the location of another separate subdivision - within five days from the date of receipt of the message submitted (sent) by the Russian organization in accordance with paragraph 2 of this Code;

a foreign organization at the place of its activities in the territory of the Russian Federation through an accredited branch, representative office - within five days from the date of entering the relevant information contained in the state register of accredited branches, representative offices of foreign legal entities;

an international organization, a foreign non-profit non-governmental organization, a foreign religious organization at the place of their activities in the territory of the Russian Federation through branches, representative offices - within five days from the date of receipt of the relevant information reported by the body specified in paragraph 9 of this Code;

a foreign organization at the place of business in the territory of the Russian Federation through another separate subdivision - within five days from the date of receipt of the relevant application, unless otherwise provided by this paragraph;

an individual (including a registered individual entrepreneur, a notary engaged in private practice, a lawyer, an arbitration manager, an appraiser in private practice, a patent attorney, a mediator) at the place of residence, location of the aircraft, location of the vehicle specified in subparagraph 2 of paragraph 5 of this Code - within five days from the date of receipt of information about the fact of registration, reported in accordance with this Code by the bodies that register individuals at their place of residence.

Registration of an organization with a tax authority at its new location, the location of a separate subdivision of the organization is carried out on the basis of documents received from the tax authority, respectively, at the former location of the organization, the location of the separate subdivision of the organization.

Registration of an individual with a tax authority at his new place of residence is carried out on the basis of information about the fact of registration reported in accordance with this Code by the bodies that register individuals at their place of residence.

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.

5. 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 with tax authorities on all grounds provided for by this Code is carried out on the basis of information contained respectively in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs.

In cases where a Russian organization terminates its activities through a branch or representative office (closure of a branch or representative office), a foreign non-profit non-governmental organization activity in the territory of the Russian Federation through a branch, deregistration of the Russian organization by the tax authority at the location of this branch (representative office), foreign organization by the tax authority at the place carrying out activities on the territory of the Russian Federation through this branch is carried out on the basis of the information contained in the Unified State Register of Legal Entities, but not earlier than the end of the on-site tax audit, if any.

In cases where a foreign organization terminates its activities through an accredited branch or representative office, deregistration of the foreign organization by the tax authority at the place of operation in the territory of the Russian Federation is carried out on the basis of information contained in the state register of accredited branches, representative offices of foreign legal entities.

In case of exclusion of a branch, representative office of an international organization, foreign non-profit non-governmental organization from the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations, exclusion of a representative office of a foreign religious organization from the register of representative offices of foreign religious organizations opened in the Russian Federation, deregistration of a branch, representative office of an international organization, foreign non-profit non-governmental organization, representation of a foreign religious organization is carried out by the tax authority at the location of such a branch, representation on the basis of information provided by the authority specified in paragraph 9 of this Code.

In the event of termination of activity (closure) of another separate subdivision of a Russian organization (foreign organization), deregistration of the organization by the tax authority at the location of this separate subdivision is carried out on the basis of a notice received by the tax authority from the Russian organization in accordance with paragraph 2 of this Code (application of a foreign organization) in within 10 days from the date of receipt of this message (application), but not earlier than the end of the on-site tax audit of the organization, if it is carried out.

In cases of dismissal of a notary engaged in private practice, termination of the status of a lawyer, termination of membership of an arbitration manager, appraiser engaged in private practice in the relevant self-regulatory organization, exclusion of a patent attorney engaged in private practice from the Register of Patent Attorneys of the Russian Federation, termination of private practice appraiser, patent attorney, termination of the activity of the mediator, their deregistration is carried out by the tax authority on the basis of information reported by the bodies specified in this Code, an application for deregistration of the mediator.

5.1. Application for registration (deregistration) with the tax authority on the grounds provided for by this Code, notification of an individual about the implementation (termination) of activities for the provision of services to an individual for personal, domestic and (or) other similar needs, application of a foreign organization , 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 personally or through a representative, sent by registered mail or transmitted electronically via telecommunication channels or through Personal Area taxpayer, unless otherwise provided by this Code. 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, unless otherwise provided by this Code.

When a tax authority receives an application for registration (de-registration) with a tax authority on the grounds provided for by this Code, an application from a foreign organization, a notification about the choice of a tax authority for registration of an organization at the location of one of its separate subdivisions, a message, provided for in subparagraph 3 and (or) 3.1 of paragraph 2 of this Code, through telecommunication channels or through the personal account of the taxpayer, a certificate of registration with the tax authority and (or) notification of registration with the tax authority (notice of deregistration with the tax authority) body) are sent to an organization or an individual, including an individual entrepreneur, in electronic form via telecommunication channels or through the taxpayer's personal account. In this case, the tax authority is obliged to submit the documents provided for by this paragraph in writing to hard copy at the request of an organization or individual, including an individual entrepreneur.

Forms and formats specified in this article of an application for registration (deregistration) with a tax authority on the grounds provided for by this Code, an application by a foreign organization, notifications provided for by this Code, a request, documents confirming registration (deregistration) in the tax authority, the procedure for filling out the application, notification, request forms and the procedure for submitting an application, notification, request to the tax authority in electronic form, as well as the procedure for the tax authority to send documents to the applicant confirming registration (deregistration) with the tax authority in electronic form, approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

An application for registration (deregistration) with a tax authority of a foreign organization on the grounds provided for in paragraph 4.6 of this Code, and other necessary documents may be submitted to the tax authority through a representative, by registered mail or in electronic form through the official website of the federal authority executive power authorized to control and supervise in the field of taxes and fees, in the information and telecommunications network "Internet" without the use of enhanced qualified electronic signature. If a foreign organization is deregistered with a tax authority on the grounds provided for by paragraph of this article, within one year from the date of deregistration on the specified basis, an application for registration and other necessary documents may be submitted to the tax authority through a representative or sent by registered mail.

5.2. Deregistration of an organization as a responsible member of a consolidated group of taxpayers shall be carried out by a tax authority within five days from the date of termination of the consolidated group of taxpayers in accordance with this Code, and within the same period the organization shall be issued (sent) a notice of deregistration with a tax authority in as a responsible member of a consolidated group of taxpayers.

5.3. The deregistration of an organization as a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records, is carried out by the tax authority within five days from the date of receipt of a notice on the termination of the investment partnership agreement or on the termination of the functions of a managing partner in accordance with this Code, and at the same time, the organization is issued (sent) a notice of deregistration with the tax authority as a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records.

5.4. Deregistration with the tax authority of a foreign organization upon termination of its activities specified in paragraph 3 of this Code is carried out by the tax authority within 30 days from the date of receipt of the application for deregistration with the tax authority, but not earlier than the completion of a desk tax audit of the tax declaration on tax for the value added tax for the tax period in which this application is submitted, and the completion of the measures provided for in Articles and this Code to recover the arrears of value added tax, arrears of penalties and fines from such a foreign organization.

5.5. The tax authority has the right to deregister a foreign organization registered in accordance with paragraph 4.6 of this Code without submitting an application for deregistration if one of the following grounds exists:

1) identification by the tax authority of false information contained in the application for registration submitted by such an organization to the tax authority and (or) other documents on the basis of which it was registered with the tax authority;

2) failure by such an organization to fulfill the requirement to pay value added tax, penalties, fines within 12 months from the date of expiration of the deadline for fulfilling the specified requirement. The provisions of this subparagraph shall not apply if this organization has filed an application for deregistration with a tax authority in accordance with paragraph of this article;

3) failure by such an organization to comply with the requirement to submit documents (information) sent by the tax authority in accordance with this Code within three months from the date of expiration of the deadline for fulfilling the specified requirement;

4) failure by such an organization to submit a tax return on value added tax to a tax authority within six months from the date of expiration of the established deadline for its submission, if the tax authority has information confirming the fact that the services specified in paragraph 1 of this Code have been rendered in the relevant tax period, the place implementation of which the territory of the Russian Federation is recognized;

5) non-payment by such foreign organization in set time amounts of arrears on value added tax, debts on penalties and fines, restored in accordance with paragraph 1.1 of this Code. of this Code of measures to recover the arrears of value added tax, debts on penalties and fines that such a foreign organization has.

6. Registration, deregistration are free of charge.

7. Each taxpayer is assigned a unique 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, and also 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 the identification numbers of taxpayers in tax declarations, applications or other documents submitted to the tax authorities, while indicating their personal data provided for in paragraph 1 of this Code.

8. On the basis of accounting data, the federal executive body authorized for control and supervision in the field of taxes and fees shall maintain 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.

The paragraph is invalid. - Federal Law of July 23, 2013 N 248-FZ.

9. Information about a taxpayer from the moment of its registration with a tax authority is a tax secret, unless otherwise provided by this Code.

10. Tax agent organizations that are not registered as taxpayers are subject to registration with the tax authorities at their location in the manner prescribed by this chapter for taxpayer organizations.

4.2) deregistration with the tax authority of a foreign organization in accordance with paragraph 5.5 of Article 84 of the Tax Code of the Russian Federation;

Accounting for organizations and individuals

4.6. Registration (deregistration) with a tax authority of a foreign organization providing services in electronic form specified in paragraph 1 of Article 174.2 of the Tax Code of the Russian Federation, the place of sale of which is the territory of the Russian Federation (with the exception of a foreign organization providing these services through a separate subdivision located on the territory of the Russian Federation) and making settlements directly with the buyers of these services, as well as a foreign organization - an intermediary, recognized as a tax agent in accordance with paragraph 3 of Article 174.2 of the Tax Code of the Russian Federation (with the exception of a foreign organization engaged in entrepreneurial activity with participation in settlements directly with buyers of these services through a separate subdivision located on the territory of the Russian Federation) is carried out by the tax authority ...

The procedure for registration and deregistration of organizations and individuals. Tax identification number

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.

The procedure and conditions for the beginning and termination of the application of the unified agricultural tax

2. A newly created organization and a newly registered individual entrepreneur have the right to notify of the transition to the payment of a single agricultural tax no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph 2 article 84 of the Tax Code of the Russian Federation. In this case, the organization and individual entrepreneur are recognized as taxpayers from the date of their registration with the tax authority, indicated in the certificate of registration with the tax authority.

The procedure and conditions for the beginning and termination of the application of the simplified taxation system

2. A newly created organization and a newly registered individual entrepreneur have the right to notify of the transition to the simplified taxation system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority issued in accordance with paragraph 2 of Article 84 of the Tax Code of the Russian Federation. In this case, the organization and the individual entrepreneur are recognized as taxpayers applying the simplified taxation system from the date of their registration with the tax authority indicated in the certificate of registration with the tax authority.

Features of accounting for taxpayers in the implementation of agreements

7. When submitting an application for registration with a tax authority, the taxpayer simultaneously with the said application submits, along with the documents specified in Article 84 of the Tax Code of the Russian Federation, the documents provided for by paragraph 2 of Article 346.35 of the Tax Code of the Russian Federation.

legal state register of legal

Accounting for taxpayers is a set of registration and monitoring measures aimed at ensuring the effectiveness of tax control by tax authorities. Registration of taxpayers with the tax authorities is mandatory and is carried out for the purposes of tax control, or rather, to increase its effectiveness.

Accounting for taxpayers is regulated by the Tax Code of the Russian Federation and by-laws of the Government of the Russian Federation and the Federal Tax Service of the Russian Federation (for example, orders of the Ministry of Taxation of the Russian Federation: “On Approval of the Procedure for Determining the Features of Registration of the Largest Taxpayers - Russian Organizations” dated August 31, 2001 No. BG-3-09 / 319; “On Approval of the Regulations on the Peculiarities of Accounting with Tax Authorities of Foreign Organizations" dated 07.04.2000 No. AP-3-06/124; "On Approval of the Procedure and Conditions for Assignment, Application, and Change of Taxpayer Identification Number and Forms of Documents Used in Accounting with the Tax Authority legal entities and individuals” dated 27.11.98 No. GB-312/309 (as amended as of 24.12.99), etc.).

We list the cases when a person must register with the tax authority.

For individuals:

• - when registering as an individual entrepreneur;
• - upon obtaining the position of a notary engaged in private practice; advocate;

For organizations:

• - at the location of separate subdivisions;
• - registration of the largest taxpayers;
• - registration of foreign organizations and foreign citizens;
• - when fulfilling production sharing agreements;
• - when acquiring real estate, vehicles.

To register an organization and an individual entrepreneur, it is not necessary to reappear with the tax authority. Registration of organizations is carried out by the tax authority itself at the place of registration, that is, the location of its permanent executive body, based on the information contained in the Unified State Register of Legal Entities. Individual entrepreneurs are registered with the tax inspectorates at the place of residence on the basis of the information contained in the USRIP. Organizations and individuals - individual entrepreneurs are registered as taxpayers no later than 5 days after state registration. Registration with the tax authority of an organization, individual entrepreneur is carried out regardless of the circumstances with which the Tax Code of the Russian Federation associates the emergence of an obligation to pay this or that tax or fee. Registration and deregistration are free of charge.

When registering, the tax authorities make an entry about this in the USRN. The date of registration is the date of entry in the Unified State Register of Legal Entities (or in the EGRIP). A legal entity and an individual entrepreneur lose their status from the moment they are excluded from the above registers automatically on the same day.

Legal entities and individuals registered with the tax authority are entered in the USRN. It contains the following information about Russian organizations:

• 1. on registration with the tax authority at the location of the organization;
• 2. state registration of organizations;
• 3. registration for other reasons (at the location of a separate subdivision, real estate, vehicles)
• 4. the relationship of the Russian organization, recorded in the tax authorities, including information about the organizations, the successor of which is this organization; on the participation of this organization in Russian and foreign organizations; about the organizations - founders of this organization;
• 5. information about individuals (founders, representatives of this organization)
• 6. information about licenses;
• 7. information about the TIN previously assigned to the organization.

With the Federal Tax Service of the Russian Federation, its territorial bodies maintain the Unified State Register of Taxpayers (EGRN), which is a system of state databases for registering taxpayers. The procedure for maintaining it is determined by the Decree of the Government of the Russian Federation "On the procedure for maintaining the Unified State Register of Taxpayers" and the "Rules for Maintaining the Unified State Register of Taxpayers" dated 10.03.99 No. 266 approved by it.

In addition, in accordance with Decree of the Government of the Russian Federation of May 17, 2002 No. 319, from July 1, 2002, the powers for state registration of legal entities were transferred to the Ministry of Taxation of the Russian Federation (now the Federal Tax Service). Using the Unified State Register of Legal Entities, you can find any legal entity registered in the country. The register contains not only the name and location of the company, but also a list of founders, data on managers and accountants, data on the list of lost passports, as well as data on the relationship of the organization (for example, on its branches). The latter circumstance is of great importance for improving the efficiency of tax control, and in general - control over compliance with tax legislation.

When registering, the tax authorities not only make an entry about this in the USRN, but also assign the taxpayer a special information code - a taxpayer identification number (TIN). In addition, organizations are assigned another number - the registration reason code (KPP). TIN and KPP have a certain number of digital characters and a structure presented to the application. So, the TIN of the organization consists of 10 characters, the checkpoint assigned to the organization consists of 9 digital characters. An individual taxpayer is assigned only a TIN, which consists of 12 digits.

The tax authority must, within 5 days from the date of state registration and receipt of the necessary documents, decide on the registration of an organization (or individual entrepreneur), carry out their registration, within the same period issue them a certificate of registration and at the same time a certificate of state registration.

According to Art. 83 of the Tax Code of the Russian Federation, for the purpose of tax control, organizations are subject to registration not only with the tax authorities at the location of the organization, but also at the location of each of its separate subdivisions, as well as at the location of its real estate and vehicles.

However, if registration of organizations at the location of its permanent management body is carried out by the tax authority independently on the basis of data obtained from the Unified State Register of Legal Entities, then for registration of legal entities at the location of separate subdivisions, a declarative principle is established, that is, for registration at the place location of a separate subdivision, the organization must submit an application to the tax authority at the location of the separate subdivision.

Simultaneously with the application for registration, one copy of duly certified certificates of registration with the tax authority of the organization at its location and documents confirming the creation of a separate division shall be provided.

An application for registration is submitted within 1 month from the date of creation of a separate subdivision to the tax authority at the location of this separate subdivision to the tax authority at the location of this separate subdivision.

If several separate subdivisions of an organization are located in the same municipality in the territory under the jurisdiction of different tax authorities, the registration of organizations may be carried out by the tax authority at the location of one of its separate subdivisions, determined by the organization independently. When registering organizations at the location of a separate subdivision, the tax authority is obliged, within 5 days from the date of submission of all necessary documents, to carry out all the procedures provided for registration, and within the same period to issue a notice of registration to the organization with this tax authority.

If an organization decides to terminate the activities (closure) of its separate subdivision, deregistration of the organization at the location of this separate subdivision is carried out by the tax authority at the request of the taxpayer within 10 days from the date of filing such an application, but not earlier than the end of the field tax audit in case of its holding.

An appropriate notification shall be issued about the registration (deregistration) of the organization at the location of the separate subdivision.

Not only organizations and individual entrepreneurs, but also individuals who are not individual entrepreneurs (private notaries, lawyers) are subject to mandatory registration with tax inspectorates. They are registered with the tax authorities at the place of residence of individuals on the basis of information provided in tax office authorized bodies:

• - for notaries - from the justice authorities that issue licenses for the right to notarial activities;
• - for lawyers - from the bar associations of the constituent entities of the Russian Federation on entering information into the register of lawyers of the constituent entities of the Russian Federation,

or based on the application of an individual.

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

Changes in information about organizations or individual entrepreneurs are subject to accounting by the tax authority at the location of the organization or at the place of residence of the individual entrepreneur on the basis of the information contained respectively in the unified state register of legal entities, the unified state register of individual entrepreneurs.

Deregistration of a taxpayer is also confirmed by a document, the form of which is established by the Federal Tax Service of Russia.

If an organization or an individual entrepreneur has changed its location or place of residence, deregistration of the taxpayer is carried out by the tax authority in which the taxpayer was registered on the basis of the information contained respectively in the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs.

Registration of a taxpayer with the tax authority at the new location or new place of residence is carried out on the basis of documents received from the tax authority at the former location or former place of residence of the taxpayer. For such taxpayers, a certificate of registration is issued (sent) by the tax authority at the new location or place of residence no later than 5 days from the date of making the relevant entry in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

In the event of liquidation or reorganization of an organization, termination of activity as an individual entrepreneur, their removal from the register with the tax authority 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.

When placed on registration of individuals in the composition of information about these persons also includes their personal data:

• - Full Name; Date and place of birth;
• - place of residence; data of the passport or other identification document of the taxpayer;
• - data on citizenship.

The peculiarities of the procedure for registration of foreign organizations, depending on the types of receipt of income, are established by the Ministry of Finance of the Russian Federation. (in ed. federal law dated 06/29/2004 No. 58-FZ) (clause 1 as amended by Federal Law dated 12/23/2003 No. 185-FZ)

Registration of a taxpayer should be distinguished from the registration of a legal entity and an individual entrepreneur, especially since it performs both functions of the Federal Tax Service of Russia. In most cases, one action precedes and is a necessary consequence of another. However, often the registration of a legal entity or an individual entrepreneur does not occur, while registration with the tax authority is mandatory. One of the main such examples is registration at the location of a separate subdivision. Based on Art. 11 of the Tax Code of the Russian Federation, a separate subdivision is any department that is territorially isolated from the organization, at the location of which stationary workplaces (at least one) are equipped. That is, the fact that the creation of a subdivision is reflected in the constituent documents of the organization is not important.

• 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 of the state: 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
    • Completion of the on-site inspection 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 ways to reduce tax liabilities
  • Responsibility for violations of tax laws
  • Tax offenses and liability for their commission
    • Administrative responsibility in the field of taxation
  • Tax crimes and liability for their commission
• 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
    • Tax agents for VAT
    • VAT tax rates
    • 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
  • Unified social tax
  • Corporate income tax
  • Mining tax
    • Tax base for MET
  • water tax
  • Fees for the use of objects of the animal world and objects of aquatic 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
    • The procedure for calculating 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
    • Peculiarities application of the simplified tax system individual entrepreneurs on the basis of a patent
  • 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 of 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 carry out state registration of 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 to register a legal entity, the justice authorities send one copy of the documents (application for state registration, protocol, agreement and other document on the establishment of a legal entity, constituent documents, receipt of payment of state duty) to the Federal Tax Service Department for the constituent entity of the Russian Federation for issuing a certificate of registration and inclusion of 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 state authorities or organizations.

The types of information, the terms for their provision and the state bodies, institutions, organizations and individuals responsible for their provision are given in the table.

Information included in the USRN
Responsible for providing data to the USRN	Information types	Timing
1. Bodies carrying out state registration of legal entities (territorial bodies of the Federal Tax Service)	Information about legal entity from the Unified State Register of Legal Entities	Simultaneously with making entries in the Unified State Register of Legal Entities. For chambers of commerce and industry, public associations, religious organizations - within 5 days from the date of making an entry in the Unified State Register of Legal Entities
2. Bodies carrying out state registration of individual entrepreneurs (territorial bodies of the Federal Tax Service)	Information about an individual entrepreneur from USRIP	Simultaneously with making entries in the EGRIP
3. Bodies of justice that issue licenses for the right to notarial activities	Information about the notary who received the license (last name, first name, patronymic - full name, address of residence, passport details, number and date of the order on appointment to the position of a notary, etc.)	Within 5 days from the date of issuance of the relevant order
4. Chambers of lawyers of the constituent entities of the Russian Federation	Information about lawyers entered in the previous month in the register of lawyers of a constituent entity of the Russian Federation, or excluded from the said register, as well as information on decisions taken in the previous month to suspend (renew) the status of lawyers	No later than the 10th day of each month
5. Bodies and organizations that register individuals at the place of residence	Information on the registration of individuals at the place of residence (full name, addresses of the current and former place of residence, passport data, etc.) Information about children under the age of 14 - for children of citizens of the Russian Federation, up to 18 years - for children of foreign citizens, parents registered at the place of residence	Within 10 days after the registration of these persons
6. Bodies carrying out state registration of acts of civil status	Birth (death) information: number and date of the birth (death) record; series, number and date of issue of the birth (death) certificate; information about births and their parents	Within 10 days after the registration of these facts
7. Bodies carrying out state registration of rights to real estate and transactions with it	Information about the property (type, cadastral number, type of law, address of the location of the property). Information about the registration of the right (date of registration, series and number of the certificate). Information about copyright holders - legal entities, individuals
8. Authorities responsible for the registration of vehicles	Information about the vehicle: for vehicles - brand, model, modification, series and registration plate number; for sea and river vehicles - type, name of the vessel, registration number, type of right (property or otherwise); for air vehicles, vehicles - type, state and registration marks, name of the operator, type of right (property or otherwise). Date of registration (de-registration), series and number of the registration document. Information about the persons (legal, natural), on which the vehicles are registered	Within 10 days from the date of the relevant registration
9. Agencies of guardianship and guardianship, institutions exercising guardianship, trusteeship or management of the property of the ward	Information about the property of the ward, which is the object of taxation (type and location of the property, details of the document certifying the ownership of the property). Information about the guardian (custodian). Details of the document on the appointment of a guardian or trustee. Information about the property manager of the ward. Details of the document confirming the appointment of a person as the administrator of the property of the ward	Not later than 5 days from the date of the relevant decision
10. Bodies (institutions) authorized to perform notarial acts. Notaries in private practice	Information about the property passing by way of donation or inheritance (type and location of property, share, details of the donation agreement or certificate of inheritance). Information about the donor or testator. Information about the donee or heir	Not later than 5 days from the date of the relevant notarization, unless otherwise provided by the Tax Code
11. Bodies registering users of natural resources and licensing their activities	Information about the license. Information about the licensee	Within 10 days after the registration (issuance of the relevant license, permit) of the nature user
12. Authorities issuing and replacing documents proving the identity of a citizen of the Russian Federation	Information about the facts of the initial issuance or replacement of an identity document and about changes in personal data Information on the facts of filing by a citizen of an application for the loss of an identity document	Within 5 days from the date of issuance of a new document (except when the document was lost) Within 3 days from the date of filing an application for the loss of a document
13. Bodies and organizations accrediting branches and representative offices of foreign legal entities	Information on accreditation (deprivation of accreditation) of branches and representative offices of foreign legal entities	Within 10 days from the date of accreditation (withdrawal of accreditation)

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.

The taxpayer identification number (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 an 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 authorities about private notaries, relevant authorities about the presence of real estate and vehicles in the ownership of individuals, information about notarization of the right to inheritance and donation 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 date of receipt of the above information or the application of 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 amendments to the regulatory legal acts of the Russian Federation;
• 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 individual, not related to individual entrepreneurs, as well as 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.