Tax registration of inn. Who can receive

(TIN) of an individual or individual entrepreneur is a code consisting of 12 Arabic numerals, assigned to a citizen of the Russian Federation upon registration with the tax authorities. The basis for issuing a certificate of registration with the tax authority is an application for a TIN, a sample and procedure for filling it out will be discussed in detail in this article.

Methods for obtaining a TIN

Get an identification number A taxpayer can be a citizen in the following ways:

• By personal contact tax authority.

From January 1, 2017, you can apply for a TIN and obtain a certificate at any tax authority of the citizen’s choice. Let us remind you that previously it was possible to submit an application and receive a document confirming registration only at the territorial tax authority at the place of residence (registration by passport) or stay of the citizen.

• Through a representative by proxy.

To submit an application and receive a certificate, the representative must have a power of attorney certified by a notary; in the absence of one, the tax authority will refuse to accept (issue) documents.

• By Russian Post by registered mail with a description of the attachment.

Please note that if documents are sent by mail, a notarized copy of your passport must be attached to the application.

• Through a specialized service on the Federal Tax Service website.

The fastest and in a convenient way filling out and submitting an application for a TIN is to compile it on the website of the Federal Tax Service. Let's take a closer look this method registration document for tax registration.

1. Enter your login (address Email) and password.

If you have not registered on the Federal Tax Service website before, you must do so by filling out special form:

Note: registration on the Federal Tax Service website has no relation to the Taxpayer’s Personal Account, which a citizen gains access to through a personal visit to the tax authority.

1. After entering the login and password, the user will be redirected to the page for filling out the application form

Note: it is better to enter data in order, following the system prompts.

From the stage of preparing a document to sending it, you need to go through 5 steps:

Note: if you plan to receive a certificate from a tax authority other than your place of residence, then in the last block you must select “Other tax authority”:

1. At the second stage, the system will prompt you to enter information about your identity document, contact information, as well as information about changes in full name, gender, date and place of birth

1. After entering your passport and contact information, an application number will be generated for which you will need to obtain a certificate

At this stage, you can still return to editing the data and, if you are in doubt whether all the information was entered correctly, select “Return to editing the application” at the very bottom. If the information is reflected correctly, click “Register an application and send it to the Federal Tax Service”:

1. After completing all specified actions The application will be registered and sent to the tax authority for consideration:

ABOUT further actions You can find out by clicking on “Wait for a response from the Federal Tax Service” in the “Actions” column:

The procedure for independently filling out an application for a certificate

Note: from in an official manner Filling out form No. 2-2-Accounting can be found.

Individuals began to receive such certificates only in 1999, when Part 1 of the Tax Code of the Russian Federation came into force. What are the main nuances of obtaining a TIN for individuals now?

Where do you live?

It is obtained from the Tax Inspectorate at your place of residence. To do this, you need to bring your passport and a photocopy of it to the tax authority and fill out a special application.

The document must be issued to the applicant no later than five days from the date of submission of the application (excluding weekends). The following data is indicated on the A4 format certificate:

• Full name physical faces;
• Date and place of birth;
• certificate number.

If a person expresses a desire, then a note about the TIN is also made in his passport, indicating the place and date of its assignment.

In cases where a person does not have the opportunity to personally write an application and later pick up the completed certificate, he can issue a notarized power of attorney for one of his relatives or friends.

Note! You can get a TIN not only locally permanent residence, but also at the place of temporary residence. You will have to write .

Not at the place of registration

What should I do if I am in another city? Obtaining a certificate in any subject of Russia, regardless of location permanent registration, has become possible since 2012, when the Federal Tax Service of the Russian Federation published corresponding order dated June 29, 2012

If a person wants to get a TIN, but does not live where he is registered, for example, in another city, he has the right to contact any Tax Inspectorate at his place of residence without registration in this region. How to apply for a TIN via the Internet - read.

Regarding temporary registration: how to do it?

Yes it is possible. But how to do that?

In this case, the procedure is no different from procedures for obtaining a certificate at the place of registration:

1. You need to contact the Tax Authority at your place of temporary residence.
2. Bring your passport and a photocopy of your passport with you.
3. Ask for the appropriate application and fill it out there, on the spot.
4. Your certificate should be ready within five days.

By the way, if you are moving to permanent place residence in another city, there is no need to change the previously received TIN.

It remains valid throughout the country even after you move.

How to obtain a TIN certificate if you already have a number: via the Internet

Obtaining a TIN certificate is voluntary. But it happens that a person, having submitted an application to the tax authority, finds out that he already has a TIN. This is possible, for example, when a person did not personally receive a TIN certificate, but got a job.

Since in this case there comes a need tax accounting, the person is automatically assigned a taxpayer identification number.

You can check whether the number has already been assigned or not yet on the Federal Tax Service website in the special section “Find out the TIN number”. If a person is listed in the database, then the system will show this information in the search results.

If an individual already has a TIN, but does not have a certificate in hand, he should contact the Tax Inspectorate with an application to issue the document. Within 5 days you should be issued a completed certificate.

Note! The initial TIN certificate is issued free of charge. For subsequent times, for example, if the document is lost, you will have to pay a state fee.

In order not to waste time on the road and not stand in queues, you can fill out an application for obtaining a TIN certificate in electronic format: through the Internet. This is done on official portal public services. What do I need to do?

1. First you need to register on the site and go through authorization. Registration will take time, because after filling out the form, you will have to wait for the password, which will be sent by mail to Russia. This is a free service.
2. Next you need to find a service for setting up physicals. faces on tax accounting and fill out the submitted application.
3. You will still have to visit the Tax Inspectorate at your place of residence, because the finished certificate will be given to you there. Receipt of the document is possible only after paying the state fee and upon a personal visit to the Tax Authority.

It is also possible not only to fill out an application, but also to receive a TIN certificate, without visiting in person tax office and without issuing a power of attorney for anyone. But this option requires the applicant to have digital signature. It is paid and can be purchased from special organizations providing such a service. How to get a TIN for a foreign citizen - read.

So, let's summarize all of the above.

Anyone can obtain a TIN certificate. To do this, you need to contact the Tax Authority at your place of residence. Please note, it is by place of residence, not registration. In 2012, a law was introduced allowing this document anywhere in the Russian Federation, regardless of place of registration. It is also valid throughout the country.

In order to obtain a TIN certificate, You must submit a package of documents to the Tax Inspectorate:

• passport;
• photocopy of passport;
• statement.

For the first time the certificate is issued FREE OF CHARGE! If a replacement is necessary (for example, if lost), you will have to pay a state fee.

You can also fill out an application for a TIN document via the Internet, on the official government services portal. But in order to pick it up, you will have to personally visit the Tax Inspectorate.

And remember! By law, you are required to issue a completed certificate within 5 days from the date you submit your application!

In contrast to issuing a TIN for individual entrepreneurs and legal entities, obtaining a TIN certificate for individuals is not so difficult.

All you need to do is spend a little time submitting your application, and within 5 days you will have the document in your hands!

And with the development of the Internet and information technologies this procedure becomes even more simplified!

It’s up to you to decide whether to receive the document or not! But sometimes situations arise when evidence is required specifically in in paper form. Therefore, it is still worth taking care of this in advance!

Commentary from an expert lawyer

Comments on the material:

• Has impressive experience in the position chief inspector of the department financial monitoring security department North Caucasus Bank OJSC "Sberbank of Russia";
• Direction: combating the legalization (laundering) of proceeds from crime and the financing of terrorism. Element of counteraction: analysis of economic and other activities of business entities and individuals;

You can find out more about our experts.

After reading the readers' comments on the article, I concluded that the goal set by the title of the article was not achieved. An article that aims to improve legal literacy through accessible presentation must still be precise in terms.

If we proceed from the fact that an action is denoted by a certain part of speech called a verb, which, in turn, answers the questions “what to do?”, “What to do?”, then tax code The Russian Federation determines that the TIN is not obtained by someone, but is assigned by the tax authority (Part 7, Article 84 of the Tax Code of the Russian Federation).

The legal norm establishes the subject responsible for the action - the “assignment” of the TIN.

In fulfilling its duties, the tax authority uses a network of “informants” who send information about an individual when an object of taxation arises for him. As soon as an object of taxation has arisen, the person is immediately registered for tax purposes and, in connection with this, he is assigned a TIN.

The Tax Code of the Russian Federation does not exclude the application of an individual not leading entrepreneurial activity, to the tax authority for the purpose of registering it and assigning a TIN, but does not oblige it to do so.

Assigning a tax identification number in an allegory can be compared to spring blossoms fruit trees– it became warm, and the apricot blossomed. So, in order to assign a TIN there must be a cause-and-effect relationship.

If we talk about the verb “receive”, then it is only possible to obtain a certificate of assignment of a TIN (registration), or in other words, confirmation by the tax authority that a person, as a subject tax control, taken into account. Is this important for the person himself? I think it doesn't matter.

Now about assigning a TIN to an individual entrepreneur and to an individual . From the author's point of view, one might think that this is a different number by nature.

An equal sign is boldly placed between the assigned TIN of an entrepreneur and an individual. An individual entrepreneur, as it may not surprise the author, is an individual, and the tax registration number once assigned to him (an individual) does not change when he changes his way of activity and life.

Having decided to register as individual entrepreneur by submitting documents for registration, new number Taxpayer Identification Number (TIN) is not assigned to an individual.

The article, and the comments, are filled with non-legal terminology. Hence the confusion in the minds of the author and readers. For example, conversations about registration. The article is published under the heading “ legal advice”, which should exclude mention of the long-obsolete institution of registration. There is registration either at the place of stay or at the place of residence.

As for the possibility of registering for taxation on the initiative of a person, without registration accounting in the Federal Migration Service for one of the reasons given, this will not be possible. The legislation does not allow liberties in wording. And the term “place of residence” is given a very meaningful meaning, with which the obligation of registration is associated.

Tax registration at your place of residence is indeed possible, but not in the way it is presented by the author and perceived for the most part commented readers. Place of stay must be confirmed, and not just walk in from the street. And besides, you do not have a place of residence in the Russian Federation.

TIN is a document that every citizen-taxpayer must have. Sooner or later people think about getting it. The procedure is not too difficult, but it has a number of features. Today we have to find out where to get a Taxpayer Identification Number (TIN) in Moscow. What will it take? What documents are requested when submitting an application? established sample in one case or another? Answers to questions asked every citizen should know.

TIN is

First of all, it is important to understand what we're talking about. Why is it needed?

TIN is an individual It helps to store data about a citizen with the tax authorities, and, if necessary, quickly search for relevant information. The number is original, it is never repeated for two different citizens.

Where do you get a TIN in Moscow? It is important to understand that the document being studied is a small piece of paper on which the taxpayer number will be written. It is issued and ordered by several authorities.

Who can receive

An important issue is to clarify the topic regarding who has the right to receive individual number taxpayer. Based on the definition of the document, we can come to the conclusion that all persons remitting taxes are able to order a TIN.

More precisely, they include:

• organizations;
• individual entrepreneurs;
• legal entities;
• individuals;
• children.

In practice, the main customers are either companies, entrepreneurs, or adult taxpayers. Today, TINs are not always ordered for children in Russia.

Documents for issue

What will be required to obtain the paper being studied? Before finding out where to get a TIN in Moscow, it is important to prepare a certain list of documents, as well as submit a corresponding request.

Today, the list of papers required to order an individual taxpayer number differs between organizations and individuals. But overall it remains the same.

Most often, citizens are required to:

• application for issuance of a TIN of the established form;
• identification;
• SNILS.

There is nothing difficult or special. If a TIN is issued to a child, then the application is drawn up on behalf of the parents. The passport of the minor's mother or father is provided. And additionally, the citizen for whom the document being studied is issued is attached.

As a rule, it is necessary to think about where to obtain a TIN for an individual in Moscow or in any other region within 5-10 days. This is approximately how much is required to produce a certificate with an individual taxpayer number.

Tax service

Now that the process of submitting a standard application is clear, you can think about where to pick up finished document. There's really nothing difficult or special about it. In each region there are the same services responsible for issuing TINs.

So where to go in this or that case? For example, the tax office at the citizen’s registration address will help. This is where the previously listed documents are submitted with an application in the established form. And you can pick it up here this paper. You will need to bring your ID with you.

Where is the tax office located at the registration address of this or that resident? You can find out this information using the official service of the Federal Tax Service of the Russian Federation. There, after you mark the city of Moscow in the “Region” column, all branches of the Federal Tax Service in the region are displayed. There is nothing difficult or special about the process.

Why is the Federal Tax Service website best used to search for a specific tax office? All this is because all the current information is stored there. And if any branch changes its location, this is immediately reported.

MFC

Where do you get a TIN in Moscow? Today you can submit your request and documents to another authority. The Federal Tax Service of the Russian Federation is far from the only place where an individual taxpayer number is issued. Individuals, like other groups of tax payers, have every right contact your regional or district MFC.

This service is modern organ, created to ease the burden on the Federal Tax Service, the Federal Migration Service and other organizations. We can say that most documents are processed in multifunctional centers. For example, passports. Or opening an individual entrepreneur.

You can also get a TIN here without special labor. As practice shows, it is initially necessary to submit an application of the established form for the issuance of an individual taxpayer number through the MFC. Then the finished document can be picked up here, and not at the tax office.

Where to get a TIN in Moscow? Addresses multifunctional centers You can find out more by phone: 8 495 7. Here is the location of several MFCs in the capital of Russia:

• Voznesensky lane, house 22;
• Slesarny lane, building 5;
• Pravdy street, 33.

Of course, the branches don't end there. There are a lot of them, in every region. It is recommended to contact either the head MFC or a branch located in the citizen’s area of ​​residence.

Through the Internet

In Russia, most documents can be ordered and received via the Internet. For this purpose, a portal called “State Services” was created. This is the most suitable way to order documents for those who do not want to stand in line at the Federal Tax Service, MFC and other services in the region.

You cannot obtain a TIN over the Internet (ready-made). The thing is that residents of Russia are offered the direct execution of documents with the help of State Services. You can choose the authority to receive the finished paper when submitting your application.

As a rule, you can choose either the Federal Tax Service (at the citizen’s registration address) or the MFC to obtain a TIN. Each region will offer its own addresses. And in Moscow as well.

In some cases, it is possible to receive a TIN by mail. But in practice, this is far from the most common scenario. When submitting an application, you will have to indicate the address to which the papers must be delivered.

Conclusions and Conclusions

From now on, it is clear where the Taxpayer Identification Number (TIN) is obtained in Moscow and other regions. There is nothing difficult in the process. The main thing is to determine the citizen’s area of ​​residence.

Sometimes TINs are obtained from various intermediary companies. They help you apply for a document for a fee. Of course finished paper must be collected from an intermediary.

The procedure for applying for a TIN is free of charge. Therefore, the population turns to intermediaries very rarely.

TIN of an individual (taxpayer identification number) – is a unique set of numbers that organizes all taxpayers. By the number of digits in the TIN, you can determine which individual or legal entity belongs to which tax office. This number allows you to track everything tax payments of this person. Legal entities are assigned a 10-digit number, while individuals are assigned a 12-digit number.

In this article we will talk in more detail about how an individual can obtain a TIN, what steps need to be taken for this, and what is the procedure for obtaining a TIN for an individual.

Why does an individual need a TIN?

This number will be useful in many situations: during employment, for registering as an individual entrepreneur, when filling out tax return, for getting tax deduction, for paying taxes and in many other situations. Therefore, everyone needs to go through the procedure for obtaining a TIN. What is needed to obtain a TIN? Read below.

How to obtain a TIN for an individual?

To obtain a TIN you need to take 2 simple steps:

• Fill out an application in form 2.2 “Application from an individual for registration with the tax authority”;
• Submit your application to the tax authority at your place of residence. This can be done in person, by mail or through a representative.

This application form is an appendix to the order of the Federal Tax Service of Russia dated August 11, 2011 No. YAK-7-6/488. It is this application form that is currently used to obtain a TIN (2014).

When going to the tax office to submit an application, do not forget to take the following documents with you.

What must be provided to obtain a TIN for an individual?

There is another simple way to register a TIN - through the service of the Federal Tax Service. Using this service, you can fill out an application for a TIN online and then send it to the Federal Tax Service. After the TIN certificate is ready, you will need to come to the tax office at your place of residence and receive it.

How to fill out an application for obtaining a TIN for an individual?

To fill out, you need to use form 2.2 accounting; you can download the form of this form at the beginning of the article. At the end of the article you can download a sample of filling out an application for registration with the tax authority.

The procedure for filling out the application form form 2.2:

Completing page No. 1 of the application for obtaining a TIN for individuals. face

Let's look at the main fields of the application required to obtain a TIN.

• Tax authority code – code of the tax office at the place of residence to which the application is submitted.
• Last name, first name, patronymic are written completely in accordance with the passport. If there is no middle name, then “1” is entered in the corresponding field.
• If the application is sent by mail or through a representative, then below on the right you need to indicate the number of copies of documents attached to the application.
• I confirm the accuracy and completeness of the information:
  • “5” is put if the application is submitted by the individual in whose name it is registered, below his full name and telephone number (without spaces, dashes or other characters, only numbers are written), even lower - personal signature applicant and date of application;
  • “6” is put if the application is submitted through a representative of an individual. persons, write the full name of the representative, his contact phone number, a document confirming his authority, the signature of the representative and the date of filling out the application for TIN.

The remaining fields of the first page are filled in by tax officials when submitting the application. The figure below shows a sample of filling out the first page of the application.

It should be noted that the application can be submitted to the tax office by an authorized person; for this purpose, a power of attorney is indicated, which is provided along with the application for receipt.

Completing page No. 2 of the application for obtaining a TIN for individuals. face

Let's consider the main aspects of filling out the second page of the application.

• The applicant's surname and initials are written at the top.
• If after 09/01/1996 the last name, first name or patronymic changed, then they are indicated below, and the year of replacement is also indicated.
• Next, enter the gender with a number: “1” – male, “2” – female, date of birth in the format dd.mm.yyyy.
• Place of birth – filled in based on the birth certificate.
• Identity document - the code is indicated in accordance with Appendix No. 1 to the Procedure for filling out an application for registration with the tax authority. For a passport it is 21, then the number, series, by whom, where and when it was issued.
• Citizenship – put “1” for individuals with citizenship, “2” for stateless persons.
• Country code – the code of the country of which the applicant is a citizen. If an individual does not have citizenship, then the code of the country that issued the identity document is indicated. The code is entered according to the OKSM classifier.

• Address in the Russian Federation – put “1” if the Russian Federation is permanent residence, “2” if the Russian Federation is the place of residence.
• Place of residence - in accordance with a passport or other document confirming registration at the place of residence. For Moscow and St. Petersburg, the “district” and “city” fields are not filled in.
• Below is the signature of the individual receiving the TIN or his representative.

Completing page No. 3 of the application for obtaining a TIN for an individual

Let's consider the main aspects of the design of the third page of the application.

• Last name and initials at the top.
• If an individual does not have citizenship or has citizenship other than the Russian Federation, as well as for those who provided not a passport, but another identification document, you must provide information about the document confirming registration at the place of residence or place of stay.
• Below all physical persons set the date of registration at the place of residence on the basis of a passport or other document.
• Please fill out information below same place residence (place of stay).
• For foreign citizens and stateless persons need to indicate the country code permanent residence before arriving in Russia. The same persons below must indicate the end date of registration in the Russian Federation.
• If the application is sent by mail and the applicant does not live in specified location registration, the address of actual residence is indicated.
• The signature of the applicant or his representative is placed at the bottom of the third page of the application form 2.2.

A blank application form for TIN of an individual 2014 can be downloaded at the top of the article.

Download an application for obtaining a TIN for an individual. Sample filling

Download a sample of filling out the application form for obtaining a TIN according to form 2.2. can be found at the following link.

There are two ways to do this:

• by contacting your local tax authority in person;
• through the Internet portal of the Federal Tax Service of the Russian Federation online.

Let's look at these methods in more detail.

Dear reader! Our articles talk about standard methods solutions legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

Personally

To make this possible, any citizen pursuing this goal, must visit the nearest one local branch tax authority. A representative of this organization will offer you a special application form to fill out. By filling it out and also attaching a copy of your personal identification document(the original is provided for review), you will receive the date on which this certificate will be issued to you.

Online

To implement of this action online, you need to visit the website of the federal tax service. The required data is entered in a special form:

• Date of Birth;
• Place of Birth;
• number and date when the personal identification document was issued.

Checking for filling specified forms carried out by entering the code from the picture. After submitting your request, you will see your TIN on the screen.

Receipt methods for individuals

Personally through the territorial body of the Federal Tax Service

For all residents of our country, no matter what corner of it they live, it is provided single procedure By . Go in person to the Federal Tax Service branch closest to your place of residence. Here fill out a special application and attach necessary documents. And after five days (deadline), you will receive your certificate with the TIN indicated in it. Regarding the documents provided, there are 2 of them:

• statement;
• a copy of the personal identification document (pages 2,3,5).

The original passport must be on hand; it will be required for verification, along with the photocopies you provide.

You can put the tax code information on page 18 of your passport, just ask for it and provide the certificate and passport.

Important! If for a number of reasons you cannot visit the tax authority yourself, then you can entrust this to your to a trusted person, having issued a power of attorney for him at the notary office.

By registered mail

You can also use the services post office. By sending an application of the established form, correctly completed, with attached copies of the necessary documents.

Important! All this must be written in the presence of a notary, who will attest to your actions and documents with his visa and seal.

Send the documentation by letter with a notification and a list of attachments. The TIN certificate is initially issued free of charge.

Through the Internet

To do this, you need to go to the Federal Tax Service website and in a special section find a form for filling out an application for a TIN. Fill it out according to the pop-up prompts. There shouldn't be any difficulties filling it out. The form is simple; you only need to be careful in transferring data from your passport to the electronic application.

Be sure to enter current contact information, so you will be able to track the status of your application, as well as print the TIN.

However, visit tax service you will have to, because the certificate will be issued to you only there. You will no longer need to stand in lines, but simply sign for receipt and go home.

A variety of options for ordering a certificate online

Obtaining a new TIN with registration with the tax authority

When submitting applications for registration with the tax service at your place of residence, you will need to submit a copy of the document that proves your identity. If your data is not in the Unified State Register of Real Estate, then after submitting your application and documents, you will be entered into this database. What will the TIN certificate issued to you indicate?

Start date of registration - the date when data about an individual was entered into the Unified State Register of Real Estate.

Decoration for a child

To obtain a TIN for a child under 14 years of age, the procedure will be similar to that of an adult citizen. This can be done by any of his legal representatives:

• parent;
• guardian.

Important! The field with the applicant’s data should not display the data of the parent or guardian, but the child.

Minors who have reached the age of 14 years can independently carry out this procedure.

Receipt

Must be submitted to re-receipt provided that after receiving it you changed:

• last name;
• surname;
• place and date of birth ( rare cases, only on the basis of a court decision).

For you this procedure there will be no charge. However, these circumstances do not oblige you to change the certificate, only on a voluntary basis.

If you have lost a document, retrieving it is absolutely the same as the procedure initial receipt. Except now it will be on on a paid basis- state duty for restoration work. A duplicate is issued upon a personal visit to the tax office, five working days after submitting the application.

The ability to find out your own and someone else’s TIN

To do this, you also need to visit the website of the Federal Tax Service of the Russian Federation. Fill out a special form and almost instantly find out your or someone else’s TIN number.

Interesting! This Internet resource often produces errors, and as practice has shown, such a request will need to be sent several times to receive an answer.

We recommend checking the box for automatic completion in your browser.

After entering data taken from a personal identification document into the system, this resource will perceive the request for TIN as your personal one, although this may not be the case at all.

Restoring your own TIN online Despite the fact that the portal for providing public services

online, a fairly young project, it works successfully and is popular. After all, with it you no longer need to stand in huge queues, but do it in a comfortable and homely environment. To restore your TIN, you first need to register for this portal . Enter data into the required form

and follow the tips that pop up when using the site. For this service you will need to pay state fee

online to the specified details.

This number is assigned to a citizen for his entire life, and it is impossible to change it. In cases where your passport details have changed, you will be given new form certificates, but with the old identification number.

Receipt not at the place of registration

This became possible and feasible only in 2012. Now any branch of the Federal Tax Service can issue you a certificate, even if it is not your place of residence. Basic condition. IN otherwise you need to go to your branch or do it online and indicate the tax office close to you.

Order TIN via the Internet: step-by-step procedure

This procedure is absolutely simple and does not require any special knowledge. All you have to do is be careful when entering the necessary data into the form in order to avoid mistakes that will cause unpleasant moments. To implement it, you need to take only three steps:

1. We register on the State Services portal, necessarily with authorization. Enter the required personal data and wait for an email to your residential address with a password. It's free.
2. We find the tab with the dedicated service “Registration of an individual for tax purposes” and enter our data into the application form.
3. Let's go to tax organization, located near your place of residence, and we receive the corresponding Certificate.

Advantages and disadvantages of receiving online

Advantages:

• mobility of the procedure;
• shorter document production time;
• comfort of the procedure.

Flaws:

• freezing of the portal system;
• personal visit to the Federal Tax Service office to obtain a certificate;
• the ability to independently make a mistake when entering data into the application form.