Do I need to change my TIN when I change my place of residence? Today we will try to clarify this point. Due to the fact that this problem arouses the interest of a large number of our fellow citizens. The prerequisite for this is the bureaucratic red tape that, as usual, accompanies the process of changing place of residence. And which is often very burdensome for people. In this regard, it would be quite reasonable to find out in advance whether there is a need to replace documents and which ones. Is it necessary to change the taxpayer number in this situation? And if it is required, then what is the easiest way to do it?
Definition
Let's decide what kind of document we are writing about. We should not forget that there are several of these in the Russian Federation. This is the TIN itself, and in addition to it there is a TIN certificate. In the first case, the individual taxpayer number should mean the code that serves to recognize the citizen in the Federal Tax Service system. Which is simply a number that consists of a certain set of numbers. Any person receives it at birth. While the TIN certificate is a paper document that records information about the owner and the number itself. As a rule, this is an A4 sheet that contains this data, as well as state signs. In Sevastopol and Crimea, instead of this document, you can limit yourself to a special stamp in your passport.
Personal income tax (NDFL)
If the tax is paid by a tax agent organization, the basic rule also applies. But the reporting procedure is slightly different.
This procedure is set out in detail in the letter of the Federal Tax Service dated December 27, 2016 No. BS-4-11 / [email protected] If the organization moved during the year, then based on the results of the reporting period in which the move occurred, 2 sets of 6-NDFL forms are submitted:
- a set with the old OKTMO, which contains information from the beginning of the reporting period until the date of amendments to the Unified State Register of Legal Entities;
- a set with a new OKTMO, which contains information from the date of amendments to the Unified State Register of Legal Entities until the end of the reporting period.
At the same time, the legal entity will have to report in this way before the end of the tax period, because the form is filled out with an accrual total.
That is, if the move took place in May, then you need to submit 2 sets of reports based on the results of six months, 9 months and a year.
It is likely that these rules also apply to the new form 6-NDFL, effective from the first quarter of 2021: the procedure for filling it out in terms of indicating income, as well as OKTMO and KPP codes has changed little.
Read more about changes in form 6-NDFL in our article.
Reasons for replacement
Is it necessary to replace the TIN if there is a change of residence? In the Russian Federation, some documents in some cases need to be replaced. For example, if you moved to another city or the documents themselves had a limited validity period.
However, the need to exchange the TIN can only be caused by the following:
- personal data has changed;
- presence of errors in the document;
- the document is lost/damaged/stolen.
This means that after moving there is no need to change this certificate. However, there are exceptions.
Changes in the charter or only in the Unified State Register of Legal Entities
For about two years now, a new procedure for indicating a legal address in statutory documents has been in effect, according to which it is allowed to determine the location of a legal entity by indicating its affiliation with a specific municipal entity (Article 54 of the Civil Code of the Russian Federation). It follows that if a company changes its address within the same region as indicated in the charter, then the changes will need to be made only in the Unified State Register of Legal Entities. In this case, you will need to prepare an application in form P14001.
If the legal address is written in full in the charter, then the information will need to be changed not only in the Unified State Register of Legal Entities, but also in the charter, for which another special form is provided - P13001.
You will not need to submit form P1400 to the tax office at your changed address in the following situations:
- the region of location of the legal entity remained unchanged;
- the address has been changed to belong to the participant or owner who has the right to act on behalf of the LLC without presenting a power of attorney;
- the legal entity “moves” to the address of the owner of half or more of the votes of the total number of founders of the organization.
Question: A legal entity changed its legal form from CJSC to JSC, and the legal address also changed. Is the organization obliged to independently notify extra-budgetary funds about this: PFR, FSS RF, FFOMS? View answer
Urgent replacement
There are a number of reasons why, after changing your place of residence, it is necessary to immediately change the “paper” certificate itself. However, not the TIN in digital form. In what cases does such a need arise? This happens when:
- the old certificate is lost;
- the certificate is necessary for working as a civil servant;
- required for filing tax deductions.
Thus, it follows that there is no need to change the TIN if your place of residence changes. Therefore, there is no need to rush to replace it in the absence of compelling circumstances.
Re-register cash register equipment
To re-register an online cash register that transfers checks to the tax office, you only need an application and an agreement with the fiscal data operator (FDO).
Application form for registration, re-registration and deregistration of the cash register
If the installation location of the cash register did not change when you moved, then you do not need to re-register the cash register.
Certificate and TIN
However, it will be necessary to change the TIN if you change your place of residence. Since the certificate is issued by the regional tax service, it will contain the name of the city in which it was issued. If you change your place of residence, this paper will need to be replaced. There is just no urgency in this. Again, we are talking about the form itself. As already noted, the TIN is assigned only once and cannot be replaced throughout life. This will never be necessary. The information about the person will be provided to the Federal Tax Service according to his registration. And tax notices will reach him without his direct participation.
Property tax
Property tax and advance payments are paid at the location of the legal entity. That is, the general rule applies again.
But there are exceptions:
- when the cadastral value of the object serves as the tax base;
- when the object is located outside the location of the organization or its “isolations” that have a separate balance sheet;
- when the object is located at the OP’s address and is listed on its separate balance sheet.
In the first two cases, tax payment and advance payments are made at the location of the object, and in the third - at the location of the OP.
Where to exchange
Where can I make an exchange if necessary? This issue is being dealt with in Russia by:
- multifunctional centers;
- tax office.
In addition to the listed organizations, you can replace an old certificate or get a new one using the “State Services” service. No other organizations in the Russian Federation will help in solving this problem.
Step-by-step instructions for changing
In order to change the tax identification number of a legal entity, you need to perform a series of sequential steps. Let's start in order:
- report to the territorial tax office where you previously registered the organization;
- write an application to deregister the organization and provide all the documents for this (these include the old tax identification number, your passport, the organization’s charter, constituent documents);
- take a statement stating that the legal entity is closed;
- now write an application for registration of a new, transformed legal entity;
- submit new constituent documents;
- fill out a short form using your passport details;
- pay the state fee;
- wait seven days and pick up your new Inn certificate.
What to do
When changing your place of residence, it is neither necessary nor possible to change your TIN. You can only replace a certificate that contains the person’s number and data. Necessary for this is:
- Documents containing new data necessary for inclusion in the certificate;
- Payment of duties (not in all cases);
- Sending a written request to the MFC or the Federal Tax Service with registration documents;
- Receipt of a completed certificate.
Currently, this is the procedure adopted in Russia. It's quite simple, although a little prep work is required. For example, in the case of documents that need to be submitted for registration.
List of documents to obtain it
The general plan of action for solving this problem is not difficult. But there is still guidance on how to get a new one, regardless of the purpose for which it was required.
Among the documents required for this should be:
- statement;
- passport (substituting document);
- previous evidence;
- receipt of payment of the duty (for individuals this is 300 rubles);
- certificate of registration (not required if you have a passport).
This list is not final. In some situations, additional paperwork will be needed. In particular, when it is necessary to take a certificate for a minor.
TIN for a minor
You can replace the TIN for a minor after moving quite quickly if you follow the instructions. Usually in this case, when changing the TIN certificate, the Federal Tax Service requires the following:
- a statement written by one of the parents;
- birth certificate;
- certificates indicating registration (child and parent);
- passport of the legal representative.
Starting at the age of 14, adolescents can undergo this procedure on their own. In the event that you only need to reissue the certificate, it will be necessary to pay a state fee. Otherwise, your application will be rejected.
Is it necessary to change?
The law does not provide for a mandatory replacement of the TIN when changing a surname; this can only happen at the initiative of the taxpayer.
This procedure is optional , since registration of a change of surname is carried out at the registry office, which is obliged to inform the tax authorities about any changes in the data of an individual. Therefore, after notification from the registry office, the tax officer will make an entry about the change in the taxpayer’s personal data in the register. Therefore, errors or failures in calculating taxes and deducting income tax are excluded, and the tax authority will promptly learn that your last name has changed.
But there are still circumstances in which it is better to obtain a new TIN sheet. For example, you will need it when applying for a job, because here it is important to provide the correct TIN to avoid confusion; besides, it is better to show yourself to the future manager as a responsible citizen, and not run into additional document checks.
If you do not have the opportunity to quickly replace the TIN, then since there are no deadlines for replacement and no fine has been determined, you can do this as soon as you have free time. You need to come to the tax authority in person, or send documents and an application by mail, and now you can use special services on the Internet.
Thus, the Federal Tax Service does not insist on obtaining a new TIN when changing your last name; this can only happen at the request of the citizen.
You can find out your TIN number on our website below.
How long will it take to wait?
You will still need to replace your certificate if you change your address. Usually this operation lasts within five days. We recommend waiting for exactly this amount of stock before going to the MFC or the Federal Tax Service to get it. Sometimes this period is longer. This operation is not complicated and does not take much time. As a rule, the citizen is notified of the need to obtain a completed certificate. They often use mail or telephone for this.
