In accordance with paragraph 7 of Article 84 of the Russian Federation Tax Code all Russian taxpayers whether individuals or businesses are assigned a unique Taxpayer Personal Identification Number known as INN (Russian analog for TIN).
The INN refers for all types of taxes in the Russian Federation.
INN has the following structure:
1) For businesses it is a ten-digit code
2) Foreign organizations are also assigned a ten-digit code
3) For individuals it is a twelve-digit code
The INN is generated as a digital code comprised of a sequence of digits which characterize:
1) NNNN (4 digits)
For Russian organizations and individuals – code of the tax authority which assigned the INN.
For foreign organizations – index defined by the Federal Tax Service.
For Russian organizations (individuals) – a sequence number of the person’s entry in the territorial section of the Unified State Register of Taxpayers (USRT). It consists of 5 digits in case of organizations and 6 digits in case of individuals.
For foreign organizations – code of foreign organization according to the reference book “Foreign Companies Coding”.
3)C (CC) – control number (1 digit for organization, 2 digits for individuals)
It is generated according to a unique algorithm set by the Federal Tax Service.
Note: INN is not related to the Russian domestic passport number.