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Home > Resources > Market News > The Moscow department of the Tax Ministry in Letter № 16-16/18109 of 19 March 2004 explains procedures by which foriegners register with the tax authorities.
  The Moscow department of the Tax Ministry in Letter № 16-16/18109 of 19 March 2004 explains procedures by which foriegners register with the tax authorities.
 16.04.04
The Letter is dated March, but published only in April. The Letter states that if one does not have a place of residence in Russia and permission for temporary residence, it is "obviously not possible" to register with the tax authorities and receive the Individual Tax Number (INN).

If such foreigners have an urgent need to produce an INN for an employer, OVIR, or OVD, they should refer to the Tax Ministry Letter № BG-6-12/169 and point out that tax offices have no right to refuse reporting from the tax agent simply because the INN is not shown for an individual recipient of income.


  ACG commentary
This approach likely will be success for foreign citizens from "western" countries, but it is hardly reasonable to assume that a citizen of Moldova or Ukraine will be able to explain their case to the militia (as to why there is no INN) by simply refering to a letter from the Tax Ministry.
  
 
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