Legislation dictates its own rules: all goods, services, and activities must be certified: whether it is Toyota parts or building materials. And everyone knows that any individual also has a taxpayer identification number for tax collection.
And here many have a question: is a foreign citizen residing in the Russian Federation obliged to obtain a TIN from tax authorities? Is he obliged to pay taxes on, for example, a Honda or Mercedes car. The answers are unequivocal – yes.
Article 19 of the Tax Code of the Russian Federation states that taxpayers and fee payers are organizations and individuals who are legally obligated to pay all or certain types of taxes. And individuals are citizens of Russia, stateless persons, and foreigners staying in the country. It follows that unified TINs throughout the territory are assigned to all individuals.
The Ministry of the Russian Federation for Taxes and Levies established the procedure for assignment, application, and, if necessary, change of TIN, and the law states that the taxpayer number is assigned to individuals at their place of residence. The place of residence of an individual is considered the permanent or primary place of residence.
According to these positions of the legislation, any individual, including a foreign citizen registered on the territory of the Russian Federation, has the right to apply at their place of residence to the tax authorities with an application stating the desire to be registered. In addition, foreign citizens registered by migration service bodies have the right to register.
To submit an application, a foreign resident simply needs to write an application in form No. 2-2-Registration for registration to obtain a TIN. Along with the application, an identity document of the individual and a document confirming place of residence registration are submitted.
Tax authorities are obliged to accept the documents and application, and within five days from the date of submission, register and assign an individual taxpayer number, as well as issue a certificate of assignment of the number.
Thus, the Tax Code of the Russian Federation provides for the assignment of TIN to foreign citizens on the territory of Russia.