All foreigners applying for work permits must obtain an Individual Taxpayer Identification Number (ITIN). This is according to Federal Law #248-ФЗ from July 23, 2013, which came into effect on January 1, 2014.
While the Moscow Department of the Federal Migration Service (FMS) places the full responsibility for filing for an ITIN on employers, the regional FMS department for the Moscow Oblast itself contacts local tax departments to obtain the ITIN for foreign applicants.
Moreover, starting in March 2014, the procedure for obtaining and receiving ITIN by foreign citizens has been clarified to state that applicants will not receive the actual ITIN themselves. After a foreign citizen has been assigned the ITIN, tax authorities will transfer this information electronically directly to the FMS where it will be placed on the work permit along with the applicant's passport number.
Currently ITIN is integrated only in Highly Qualified Specialist work permits, but in the near future this system will be implemented for standard work permit procedures for all foreign citizens.
Moscow Department of the FMS is planning to integrate ITIN data to work permits in the near future.