A special recording procedure for certain securities will be in effect until the end of 2025
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23.10.2025
PROCEDURE FOR ASSIGNING TAXPAYER IDENTIFICATION NUMBERS TO CHANGE IN 2026
According to the new procedure, TINs will be assigned as follows:
1) to a Russian organisation - upon its registration with the tax authority at its location upon creation, including through reorganisation, or registration in accordance with Federal Law No. 290-FZ of August 3, 2018 on International Companies and International Funds;
2) to a foreign organisation - upon its first registration with the tax authority on the grounds provided for in the Tax Code of the Russian Federation;
3) to individuals - upon their first registration with the tax authority.
The assigned TIN shall be confirmed by an extract from the taxpayer register, the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs (EGRIP), or the register of certified branches and representative offices of foreign legal entities.
It is not subject to change, except in cases of amendments to regulatory legal acts or adjustments to the established structure.
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