TIN is assigned to all citizens of the Russian Federation, including children. Each child has his own taxpayer identification number at the tax office, even if the child's legal representatives have not yet received it.
It is necessary
- - parent's passport or document confirming the right to custody of the child;;
- - a copy of the parent's passport with a photo, registration and a list of children;
- - birth certificate of the child (original and copy);
- - proof of citizenship (mark in the birth certificate or copy of the insert);
- - a completed application in the form No. 2-2;
- - a document confirming the registration of the child at the place of residence.
Instructions
Step 1
Some parents postpone a visit to the tax office, not knowing why a TIN is needed by a minor child. Do not delay obtaining an identification number for your child, as it is required in many situations. For example, if one of the relatives wishes to give the child real estate (a summer house, house or apartment), then the child automatically becomes a taxpayer, therefore, the presence of a TIN is mandatory for him. Naturally, the parents are obliged to pay taxes for the child, but it will not be possible to do this without the TIN registered for the child.
Step 2
If the child is less than 14 years old, then the TIN is issued to one of his parents or legal representatives. In addition to the package of documents, the parent must have a passport with him, and the trustee must submit to the tax office a document confirming his authority to guard the minor. It is also necessary to provide a copy of the passport, which will display a spread with a photo, a page with registration, and a page with a list of children.
Step 3
When contacting the tax office, you must submit an application form No. 2-2, filled out in accordance with all the rules. This form can be downloaded from the tax office's website and filled out at home on a computer. If you plan to fill out an application directly at the tax office, then take with you several additional forms, since there should not be any corrections or errors in the application. The form should be completed with ballpoint pen, black or blue ink.
Step 4
Be sure to take with you the original birth certificate of the child, as well as a copy of it. The certificate must have a mark of citizenship. If there is no such mark, then you will need to provide a copy of the citizenship insert.
Step 5
The package of documents submitted to the tax office for obtaining a TIN must include a document confirming the place of registration of the child. Such a document may be an extract from the house register, you can also provide a copy of the registration certificate at the actual place of residence of the child.
Step 6
When submitting a package of documents to the tax office, you must be provided with a receipt for the documents. Usually, the TIN processing time is 5 days, after which you, as the legal representative of the child, will receive the TIN and the package of documents you handed over.