Can all separate divisions of our counterparty have the same INN and the same checkpoint?

How to find out the checkpoint of an organization - the main reasons for registration

Any legal entity has its own registration data necessary to determine the place of registration with the tax office and display other individual data.
Each number has its own meaning, which will help you understand many issues. The company has the right to open many additional offices and each division is registered with the tax authority and assigned a checkpoint. However, there may be many reasons for this, as well as the procedure for changing the code, its determination and identification in other tax offices. Then all banks and counterparties are sent a corresponding notification about the change of legal address. The tax service must promptly notify other registration authorities of a change in the company's legal address, but it would be useful to monitor this process independently.

The status of the unit is determined by the organization

Please note: this is only permitted on the taxpayer’s territory, with the exception of cases of an on-site tax audit at the location of the tax authority, as well as in the event of seizure of documents.

Nuances of legal relations

This means (although nothing is said directly about the divisions in this article), carrying out a desk audit in relation to them is possible while monitoring the correctness of tax calculation, reporting on which is submitted at the location of the separate divisions or at the place of registration of the taxable objects they use (buildings, structures, transport and etc.). What taxes are we talking about?

Civil legislation interprets the concept of an OP as a territorially separated unit (Article 55) from the head complex. The Tax Code specifies the wording with the additional parameter “permanently equipped places” (clause 2 of article 11), created for at least a month. The obligation to submit an application to the checkpoint of a separate unit is established by the Tax Code of the Russian Federation. According to it, the code is assigned:

The reason code for registration appears in the financial documentation of organizations and their affiliates and representative offices. There are frequent situations of disputes with tax inspectors regarding the checkpoint in the invoice of a separate division. By law, in addition to the parent company, only branches have the right to conduct commercial transactions. Therefore, close attention is paid to the meaning of the code.

Search for checkpoint units

Companies can expand their business by opening an unlimited number of separate divisions, including branches, subsidiaries and other representative offices around the world. However, each new organization must be officially registered with the tax authority at the place of its activities.

submit the necessary documents to the registration authority at the location of the company;
notarize documents containing signatures of the manager;
pick up a copy of the company's Articles of Association with the appropriate marks from the tax office, as well as a certificate of relevant changes.

How to find out the code of a separate division of an organization

The registration reason code is a mandatory requisite when filling out all kinds of documents, but individual entrepreneurs do not have it. This allows individual entrepreneurs to simply indicate 0 or a dash in the checkpoint column when filling out declarations.

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Thus, the creation of a separate division as a legal fact can be stated when the latter (that is, stationary workplaces) is created at a different address than the state registration address (and, therefore, location) of the organization.

Checkpoint of a separate unit

By virtue of Art. 11 of the Tax Code of the Russian Federation, a separate division must be located at an address different from the address of the main organization, and have stationary jobs, i.e. jobs created for a period of more than one month. A separate division is not only a branch or representative office, but also a separate stationary workplace (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation).

Clause 2.1.6 of the Procedure states that, unlike the TIN, the checkpoint is assigned to each registered separate unit, regardless of the presence or absence of an application for the checkpoint of a separate unit. Such a checkpoint is transferred to the tax office at the place of registration of the main organization.

Branches and representative offices (Separate divisions)

A legal entity creating a separate division must include information about it in the constituent documents. Separate divisions are not independent legal entities. As part of obtaining information about legal entities, when checking Counterparties, it is necessary to know how many separate divisions (branches, representative offices) the company has. According to the Tax Code of the Russian Federation (Article 11), separate divisions include divisions that meet the following characteristics: • territorial isolation (location outside the main location of the parent organization); • availability of equipped stationary workplaces.

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Any organization must register with the tax service before starting its activities. This is enshrined in paragraph 1 of Article 83 of the Tax Code of the Russian Federation. But not everyone understands which inspectorate they need to contact in order to register. Belonging to the Federal Tax Service can be determined:

The opening of branches and representative offices implies the appearance of data about them in the Unified State Register of Legal Entities (in the case of equipped workplaces with the status of EP, this does not happen). To do this, you must first fill out an application (there are approved forms) and send it to the tax authorities.

How to find out the checkpoint of a separate division of an organization

How to find out the checkpoint of a separate division of an organization using its tax identification number or an existing invoice is useful for any specialist working with documents from contractors and other counterparties. In our article you will find information about the decoding of this abbreviation, its meaning, the main ways in which you can find out the checkpoint of a separate unit, and what you can do with this information in the future.

An invoice is one of the most important tax documents, which certifies the fact of shipment of goods (provision of services), and also contains information about its cost. It contains information about the name and details of both parties to the concluded agreement, so it will not be difficult to find the checkpoint of a separate unit in this document.

How to determine whether you have a separate division that requires registration

Let's say an organization decides to rent premises for storing raw materials. This warehouse is located at a different address from its location. In fact, the premises will be closed and will open several times a month only for the time of delivery or removal of raw materials. Workers will not be permanently present at the warehouse, but they will come there periodically to import/export raw materials. At the same time, the Ministry of Finance believes that the time an employee spends in a warehouse does not matter, because he arrives there in connection with his work and performs his work there, which means this leads to the creation of a stationary workplace and, accordingly, an OP.

Caucasian district. The courts took into account that, under the terms of the contract, the company, as a general contractor, was obliged to ensure compliance with labor safety rules and requirements during the period of work. This means that the company had to control the working conditions of its workers in the workplace. According to the protocols of interrogation of witnesses, one of the employees of the general contractor company was constantly at the construction site during the period of work. And the judges came to the conclusion that at least one permanent workplace was created at the place where the work was performed by the company.

Separate division ->

Consider the following situation. The contractor (limited liability company) undertakes to perform work for the customer on the construction of a roadway with a length of 11 km in another region. The starting point for work is outside the populated area. As the work progresses, the construction site moves accordingly. Construction and installation work is carried out by contractor employees sent there on a business trip and staying in the hotel. In addition, the organization attracts subcontractors to perform work on site (construction equipment is operated, registered at the location of the contractor).

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Thus, in the resolution of the Ninth Arbitration Court of Appeal dated October 8, 2021 No. 09AP-10255/07-AK, the judges indicated that the fulfillment of obligations under the contract outside its location without renting the premises necessary for this, provided that the employees involved for this sent on business trips, when wages are calculated and issued to them at the location of the main organization, does not indicate the creation of a separate division by the organization. And, in addition, it was noted that work performed not by the organization itself, but by other persons involved under civil contracts, is not considered to be performed by the organization itself through a separate division.

How can I find out the checkpoint of an organization?

OPs do not maintain accounting records; the responsibility for paying taxes and fees lies with the main company.
Divisions are easy to create and quickly closed. When creating an OP, changes to the constituent documents are not necessary.
Changes to the constituent papers are made only when the parent company opens a branch or representative office.
Rarely, based on the decision of the head of the company, a branch can act as an independent taxpayer for certain types of tax.
Information about the assignment of the status of a branch or representative office will be reflected in the Unified State Register of Legal Entities extract.

Reason for setting 01 - this code is assigned to residents of the Russian Federation registered as a taxpayer at their location. Organizations that do not pay taxes and fees at the place of registration have reason code 03, and international organizations - code 63.

How to determine whether a division is separate or not

place of work, and in the case when an employee is hired to work in a branch, representative office or other separate structural unit of the organization located in another area - place of work indicating the separate structural unit and its location;

In the Decision of the Arbitration Court of Moscow dated 01.06.2007 N A40-10267/07-141-57, Resolutions of the FAS North-Western District dated 07.10.2002 N A26-3503/02-02-07/160 and the FAS Moscow District dated 30.07 .2004 N KA-A41/6389-04 states that the equipment of a stationary workplace means the creation of conditions for the performance of labor duties, as well as the very performance of such duties.

Each domestic legal entity has the right and opportunity to open one or more separate divisions. These can be branches and representative offices, as well as other units, for example, stationary workplaces. The procedure for opening them and the requirements for them are described in some detail in the current legal acts. The opening of representative offices is of a notification nature. Based on the results of such notification, the tax authority may assign a checkpoint for a separate division.

General provisions on separate divisions

The Civil Code of the Russian Federation allows for the creation and existence of legal entities that, along with other business entities, take part in business activities or are created to achieve specific goals (Article 48 of the Civil Code of the Russian Federation).

Each legal entity has the right and can create separate divisions (Article 55 of the Civil Code of the Russian Federation). It is important to remember that separate divisions are not legal entities, and therefore lack the legal capacity inherent in legal entities.

Information about each separate division (with the exception of stationary workplaces) is indicated in the unified state register of legal entities, for which the organization creating them must submit completed applications to the tax office on approved forms No. P13001, No. P13002 or No. P14001.

After state registration, each branch and representative office may be assigned different codes. However, a separate TIN is not assigned to a separate division, because a separate division is not a legal entity and, as a result, is not a taxpayer (clause 7 of article 84 of the Tax Code of the Russian Federation).

For example, from the analysis of clause 2.1.2 of the Procedure it follows that a taxpayer identification number is assigned only to an organization and only at the place of its tax registration.

Registration of a separate division - step-by-step instructions 2021

The decision to create a separate division is made by the enterprise management body - the board of directors, the supervisory board, the meeting of shareholders.
Based on this decision of the governing body, presented in the form of a protocol, an order is issued to create a unit.

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Separate divisions can be different and created for various reasons. At the same time, registration under the Civil Code of the Russian Federation and the Tax Code of the Russian Federation is different. According to the Civil Code of the Russian Federation, only branches or representative offices are registered, and according to the Tax Code of the Russian Federation - any separate division (at the location of the property, at the place of installation of the cash register). For the tax inspectorate, a notification that, for example, a cash register or a real estate property is located on its territory is sufficient. This is necessary to control taxation. If your company decides to register a separate division under the Civil Code of the Russian Federation (as a branch or representative office), get ready for full-scale registration in accordance with all the rules. And here you will need detailed step-by-step instructions for registering a separate division in 2021.

Codes for separate divisions

In accordance with the regulations of the Russian Federation, each business entity has a whole set of codes, which is used to classify and record the corresponding entity. It is important to remember that not all separate divisions have independent codes that are different from the codes of the parent organization. Thus, some branches and representative offices do not have their own codes, while others, on the contrary, have their own codes.

All of the above is also true for the checkpoint of a separate unit.

Clause 1 of Article 83 of the Tax Code of the Russian Federation provides for the mandatory tax registration of organizations in the relevant tax inspectorates. The specific tax office with which an organization or individual entrepreneur is registered is determined by the address of the organization or individual entrepreneur, the address of real estate owned by such an organization or individual entrepreneur, or the address of separate divisions.

It is important that the organization must register with the tax office at the location of each separate division.

As follows from the content of paragraph 4 of the same article of the Code, the registration of separate divisions is carried out after the tax authorities receive the relevant messages from the organization.

It is important to remember that the checkpoint of the main organization and the checkpoint of its structural unit will not be the same. The difference in such indicators is determined precisely by the reason for registering the organization and structural unit.

It should be borne in mind that deciphering the checkpoint will allow the person studying it to unambiguously establish both the region of registration of the relevant entity and the reason for registration.

Separate divisions - legal information

The creation of a separate unit does not constitute the preparation of a new place of activity (purchase of premises, its equipment, repair work, etc.). The period for notifying the tax authority begins to be calculated only from the moment of actual creation of jobs, i.e. their final preparation for carrying out activities (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 24, 2001 No. KA-A41/4467-01). After making changes to the constituent documents, the organization is obliged to register with the tax authority at the location of the branch (representative office). It is necessary to remember the deadline for registration, namely, the application must be submitted to the tax authority within one month after the creation of a separate division.

21 Dec 2021 marketur 627

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Reason code for registration of separate divisions

In order to decipher the checkpoint and glean the necessary information and information from it, you need to understand the question of how to recognize the checkpoint of a separate unit.

As stated above, information about all structural divisions that are separate is contained in the Unified State Register of Legal Entities, and the checkpoint is transferred to the tax authorities at the place of registration of the main organization.

Also, the specified information can be obtained in an extract from the Unified State Register of Legal Entities, received in paper form from the tax authorities. To generate a request, you also need the TIN and OGRN of the main organization.

In addition to these methods, you can use various databases and search services on the Internet. But we must take into account that such information is not official.

All these methods allow you to find out the checkpoint of a separate unit by TIN.

After the checkpoint has been received, you can find out from its contents:

code of the tax authority that assigned the checkpoint (first 4 digits of the number);
reason for registration (5th and 6th digits of the number);
serial number of registration of the corresponding subject with the Federal Tax Service (last 3 digits).

How to find out

Before you understand the decoding of the assigned checkpoints in order to obtain information about the EP, you need to understand how you can find out including by TIN

Information about such structural divisions as branches and representative offices is displayed in the Unified State Register of Legal Entities (other types of EP do not appear in it). Tax officers transmit all checkpoint numbers of existing separate divisions to the inspectorate at the head office address.

Many people believe that to obtain information about the checkpoint of a separate unit, it is enough to go to the official website of the Federal Tax Service of Russia and request an extract from the Unified State Register of Legal Entities. The exact link is www.egrul.nalog.ru.

However, this won't help. The fact is that by order of the Ministry of Finance dated December 5, 2013 No. 115n, the exact composition of the information in the extract from the Unified State Register of Legal Entities was approved. And the checkpoint of the separate unit is not mentioned in it. Therefore, such an extract will not help to recognize the checkpoint of a separate unit by TIN .

Also see “Electronic services for accountants on the Federal Tax Service website: use wisely.”

Therefore, there are two options left:

send a request to the tax office (or to the counterparty you are interested in);
use various databases (but no one is responsible for their reliability).

Why do you need a checkpoint of a structural unit that is separate?

Traditionally, the organization’s checkpoint is indicated as one of the organization’s details in the organization’s official documents, its forms, as well as when drawing up contracts, powers of attorney and letters.

In addition, the checkpoint must be indicated in all documents that contain the corresponding field, for example, in invoices.

It is important to note that the invoice form provides for the indication of the checkpoint of both the seller and the buyer.

The Ministry of Finance of the Russian Federation in its letter dated 04/03/2012 No. 03-07-09/32 noted that in the case of sales through separate divisions, the checkpoint of the separate division is indicated in the invoice.

Also, the checkpoint of a separate division is indicated in the invoice in case of purchase through such a division.

However, both when purchasing and when selling through a structural unit that is separate, the TIN of the main organization is indicated on the invoice.

The procedure for registering a separate division is regulated by existing regulations. One of the most important stages in this process is registration with the tax authorities. As a result of registration, a new structural unit is assigned a registration reason code. Let's consider the legal basis for assigning this code.

Related publications

Checkpoint of a separate unit

It is the responsibility of legal entities that have organized, in addition to the head office, a separate premises with staff in another district, city of regional or district scale to have a checkpoint of a separate subdivision (SP). The legislative requirement is formalized in Article 5 of the Federal Law of 08.08.2001 No. 129, Art. 83 Tax Code of the Russian Federation. The number is assigned by the tax inspectorate, which registers changes in the Unified State Register of Legal Entities, Unified State Register of Legal Entities.

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According to Article 83 of the Tax Code, separate divisions (hereinafter referred to as OP) are subject to tax control at the location of each of them. In this case, the registration is carried out by the department itself on the basis of a message from the enterprise about the opening of an OP. Article 23 of the Tax Code of the Russian Federation, in addition to the obligation to register, sets an enterprise a period of one month for registering an OP.

CPR in legislation

The tax inspectorate, during a desk or field audit, having discovered the numbers 44, 45 in the invoice, will exclude the VAT amounts from those submitted for offset (refund) and charge fines;
An erroneous setting in payment orders causes a delay in payments at the bank to clarify details, disputes with commercial partners, and legal conflicts due to court cases of counterparties.

If at least one of the listed conditions is not met, the unified social tax is centrally calculated and transferred by the parent organization at its place of registration (letter of the Ministry of Finance of Russia dated December 10, 2008 No. 03-04-06-02/125).

CPR in legislation

According to Article 55 of the Civil Code, the OP is not a legal entity. This means that it acts on behalf of the head of the enterprise by proxy, is endowed with the company’s property and is not assigned a TIN. But he is assigned a checkpoint. This is done on the basis of Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/ [email protected] .

Opening of a separate division of the company

Confirmation of the opening of a separate subdivision can be collected from the tax office of the district where the separate subdivision was opened. When opening, your branch will also be assigned a checkpoint. An example of a notice of registration of an organization with the tax authority (form No. 1-3-Accounting KND Code 1121029):

Notice of registration of a legal entity at the location of a separate division, branch (form S-0-9-3-1)
A copy of the tax registration certificate of a legal entity, certified by a notary
Documents confirming the creation of a separate division (order, lease agreement)
Certificate for manager, accountant (in any form).
Power of attorney (for everyone except the General Director).
When registering a branch (representative office): - constituent documents of a legal entity indicating information about a separate division; — extract from the Unified State Register of Legal Entities; — regulations on a separate division; — decree (order) on the creation of a separate unit

Checkpoint of a separate unit: decoding

For some companies and divisions, the digital values may be the same. This is quite common and normal. This means that economic entities registered on the same basis are registered with the same inspectorate.

As an example, consider the code 775002001 of the abstract OP. It follows from it that the OP is registered in Moscow, registration was made at the tax inspection department No. 50. Thus, the first four digits are the Federal Tax Service code. The structure in question is registered at the location of the OP. The last three digits indicate that the organization was registered for the first time due to the registration of an OP.

Where is the registration reason code used?

Checkpoint is one of the ways to identify an enterprise and its structural units. It is traditionally used as one of the details when drawing up forms, contracts, powers of attorney and other documents. In addition, this sign of a separate division is used in the invoice. The invoice form contains fields for indicating the code of the seller and buyer.

According to Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/32, when making a sale through an OP, the invoice must indicate its checkpoint, and not the digital designation of the main organization. The same rule applies to purchasing goods through OP. When carrying out such transactions, the organization's TIN is indicated on the invoice, since departments are not assigned this code.