The TIN is used to account for taxpayers in the country. The person who issued the TIN receives a certificate of registration with the tax authority.
Why does a child have an INN?
Perhaps parents may be faced with the fact that a child has a TIN in the garden or school. Then they begin to study, where and how to get the TIN for the child. However, no one has the right to demand his presence. It is issued in the territorial department of the tax service at the place of residence of one of the parents.
The question of whether a child needs a TIN is still open. Most people are inclined to believe that the child is not needed until he reaches the age of 14, because he does not work, does not receive income, does not engage in other activities that require control by the tax inspectorate. And to take it into account as a taxpayer is not yet advisable, because he has not reached the level of age development when the presence of a TIN is mandatory.
How to get a TIN for a child in Russia?
Parents need to prepare the following documents for the registration of TIN to the child:
- the passport of one of the parents;
- a copy of the passport: a spread with a photograph, a residence permit, a list of children;
- the original of the birth certificate ;
- a copy of the birth certificate with a note on the child's nationality available on it;
- a document that confirms the registration of the child at his place of residence , for example, an extract from the home book or a copy of the registration certificate at the actual place of residence;
- application form 2-2-Accounting, where the applicant is the child himself, and the parent is only his legal representative.
It should be noted that if you need to make a TIN to several children, then there must be an appropriate number of copies of all documents. Because each application has its own list of photocopies.
With a full package of documents, you need to contact the territorial office of the Tax Service at your place of residence. When the documents are handed to the parent, they receive a receipt in receipt of the documents.
The deadline for issuing an IDN to a child in the Russian Federation is five working days.
For registration and receipt of TIN no fees are charged.
How to apply for a child in Ukraine?
Registration of a TIN for a child in the territory of Ukraine requires preparation of the following documents:
- the passport of one of the parents;
- photocopy of the passport;
- the original and a copy of the child's birth certificate;
- an application on behalf of the parent, which can be issued upon a visit to the tax authority.
A package of documents is provided to the STI at the place of registration of one of the parents. The presence of a TIN can be requested from the parents in the case of the registration of a child in a preschool, various profile circles and sections at school age. Thus, it turns out that a child before reaching the age of three years can not rush to make out an INN, and do it closer to the time of visiting the kindergarten.
For a child over the age of 14, the TIN is compulsory.
The term of registration is 5 working days from the date of submission of documents to the tax authority at the place of registration.
- translation of the passport into the Ukrainian language and its photocopy, which must be notarized;
- immigration card (if you are in the country for up to 90 days) or a residence permit (if you are in Ukraine for more than three months).
In the event that the residence permit is issued in Ukrainian, the translation of the passport and its notarization is not required.