New OKTMO from 2021 Moscow region

What are identifiers designed for?

OKTMO is an abbreviation that stands for all-Russian classifier of municipal territories. Using this code, you can understand which municipality a certain organization or entrepreneur belongs to. Rosstat systematizes information on the activities of enterprises and individual entrepreneurs using OKTMO codes.

Since the territory of Russia is very large, it is easier to divide it into municipalities and assign each its own code. All these codes are recorded in a specialized reference book.

All entrepreneurs and heads of organizations must know their OKTMO code. It is indicated in reporting documentation, payment orders, tax reporting and other documents. The code must be indicated in the declarations of the simplified tax system, UTII, VAT, land and transport taxes, certificates and declarations 2-NDFL, 3-NDFL, 4-NDFL.

In simple words, the OKTMO code is a digital designation of the region. The purpose of territory encryption is to simplify and speed up the analysis of statistical data, as well as the correct distribution of funds from the Russian budget.

What does the encrypted code mean?

On the territory of Russia there are many administrative districts, regions, republics, cities, villages and towns. Each of them has its own municipality, which is assigned a specific encrypted code.

All of them are combined into one large register called the All-Russian Classifier of Municipal Territories. For the convenience of quick exchange of information in statistical agencies and other uses, the abbreviation OKTMO

.

It is necessary to indicate the OKTMO code in order to save yourself from fines and facilitate the work of the service that distributes money to various municipal budgets. Thus, the state treasury quickly transfers the taxes and fees paid by the entrepreneur to the local budget of the subject of the federation.

How is the digital code generated?

The OKTMO code contains from 8 to 11 digits. Each sign has its own meaning. The structure of the code is based on the definition of classification levels. There are only three steps:

1. The first stage contains information about the groupings of the Ministry of Defense of the constituent entities of Russia.
2. The second includes municipal districts, cities, districts within a city, territories or municipalities in federal cities.
3. The third contains information about urban and rural areas, areas in the city.

The code is distributed into two sections, which contain municipalities and settlements. The first section code consists of 8 characters. The first and second characters are objects of the first stage, the third to fifth characters are the second stage, and the sixth to eighth characters are the third.

At the first stage, objects are encoded using the ordinal method. Values ​​of the code bit in the second stage:

• 3 - intracity territories, municipalities of federal cities;
• 6 - municipal district;
• 7 - city with or without districts within it;
• 9 - territory in the federal city itself.

Autonomous okrugs have their own value of 3 digits - 8:

• 810-849 - municipal areas;
• 850-898 ​​- urban areas.

It happens that there are two autonomous okrugs in one region. In this case, the 3rd digit for the second AO receives identifiers 9:

• 910-949 - municipal areas;
• 950-998 - urban districts.

At the third stage of encoding, the sixth digit acquires the meaning:

• 1 - urban settlement;
• 3 - area inside the city;
• 4 - rural settlement;
• 7 - intersettlement area.

Urban settlements are coded using signs:

1. 01-49 - the composition includes a city;
2. 51-99 - includes a village.

OKTMO codes, located in the second section of the directory, already consist of 11 characters. The first to eighth signs are the municipalities in which settlements are located, the remaining signs are the settlements themselves.

To designate cities, a series of codes from 001 to 049 are used. Codes 051-099 belong to urban-type settlements, and for villages and hamlets they take codes from 101 to 999. For those settlements that serve as administrative centers, a three-digit number with a unit at the last digit is determined . Code 001 identifies the city, 051 - urban settlement, 101 - rural settlement.

Highlights ↑

Starting from 2021, new rules for drawing up payment orders when paying insurance premiums and tax payments are in effect.

The changes are due to Order of the Ministry of Finance of the Russian Federation No. 107n, which provides for the replacement of some payment details. In particular, the OKATO code was replaced.

Now the OKTMO code is written in its place. A new code is written in field 105, where OKATO was previously entered. If we talk about the similarities of these details, then only the first two digits are the same.

All other numbers have changed. At the same time, special correspondence tables OKATO and OKTMO have been developed. Knowing exactly the meaning of the old code, you can find the new details.

Required terms

When looking at the most commonly used terms, it’s worth starting with a payment order. This payment document is an order from the owner of the bank account to the manager, which is the bank, to make a payment in favor of the specified person.

The originator of the payment order acts as the payer. It is on his behalf and from his account, on the basis of an order, that the bank pays taxes, contributions, fees and other payments.

The recipient becomes the individual or legal entity specified in the payment document. When paying payments to the budget, the recipient becomes a state or municipal body.

Payment order details are data that identifies the payer and recipient. Without specifying the required details, it is impossible to determine the true recipient of the payment, which means it is impossible to execute the order.

Since 2021, OKTMO has been included in the mandatory requisites, replacing the previously used OKATO. OKTMO verbatim - All-Russian Classifier of Municipal Territories.

For each individual subject, this code has a constant meaning. This facilitates more accurate recipient recognition.

OKTMO is mandatory registered in payment slips for the payment of taxes, contributions and other payments to the budget system.

The code is also used to create accounting and tax reporting. That is why it is so important to determine the correct value of OKTMO.

What is the purpose of filling in the field?

The OKTMO value classifies the territories of municipalities.

The objects of this classification are:

• rural settlements;
• cities and towns;
• municipal districts;
• urban districts;
• intracity entities in cities of federal significance;
• territories of intersettlement type.

OKTMO includes two sections. The first consists of eight digits, which correspond to municipal facilities.

In the second section, eleven characters and the final three numbers display the settlements that are part of the municipality.

The function of OKTMO is that information about the location of the taxpayer or payee is encoded using a numerical value, which depends on the purpose of the payment order.

With the help of OKTMO, determining the purpose of payment becomes easier. The state OKTMO is used in the field of statistics and analytics.

Through the use of codes, tasks regarding information collection and forecasting in various areas of the economy are simplified.

Current standards

OKTMO owes its introduction to the Order of the Federal Agency for Technical Regulation and Metrology No. 159-st dated June 14, 2013 “On the adoption ... of the classifier of municipal territories OK 033-2013.”

Initially conceived as a single classifier, the document in practice turned into nine volumes. Each of them is dedicated to a separate federal district.

Thus, today there are nine classifier options, namely for federal districts:

1. Central.
2. Northwestern.
3. Southern.
4. North Caucasian.
5. Privolzhsky.
6. Ural.
7. Siberian.
8. Far Eastern.
9. Krymsky.

The use of OKTMO is regulated by Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013. By this Order, from January 1, 2014, a new version of OKTMO 2013 was introduced into statistics.

How to fill out field codes in a payment order in 2021, see the article: code in a payment order. About paying penalties to the Pension Fund and a sample payment slip in 2021, read here.

The latest version is distinguished by the presence of locality codes. It was from this moment that the indication of OKTMO in tax payment orders became mandatory.

Appendix No. 4 to Order No. 107n contains rules for processing payment orders using OKTMO.

It says here that the code of the territory of the municipality should be written in field 105 of the payment document, guided by the All-Russian Classifier.

Moreover, you need to indicate the code of the territory where funds from the payment are mobilized. The Letter of the Federal Tax Service of the Russian Federation No. GD-4-3 / [email protected] ) dated December 25, 2013 states that OKTMO codes replace the previously used OKATO codes.

On the website of the Ministry of Finance of the Russian Federation there is a table of correspondence between OKATO and OKTMO codes.

OKATO from OKTMO are the same or not

With the abolition of OKATO and the advent of OKTMO, a problem arose. Not everyone understands OKATO and OKTMO are the same thing or they are different codes. In fact, these are different abbreviation combinations, but they mean the same thing, with a small caveat. OKATO means the all-Russian classifier of objects of administrative-territorial division. The general difference between the codes is in the way objects are identified.

OKTMO codes appeared only in 2014. Before this, only OKATO codes were valid. But their drawback was that it was impossible to determine from them the city, the district within the city, the village in which a certain organization is located. Using OKTMO, you can identify the exact location, and this greatly simplifies the work of Rosstat.

The OKATO code takes into account the subjects of the Russian Federation, and the OKTMO code takes into account the administrative-territorial structure of a particular municipality.

Is there a difference between OKTMO and OKATO

How does OKATO differ from OKTMO? Is there a fundamental difference? Both of these details at one time have signs of mandatory use in many financial documents. However, OKATO indicated only a general territorial entity. OKTMO gives a more accurate idea of ​​the location of the taxpayer.

The code information determines the municipality where the economic entity is located. As a result, processing of incoming information occurs faster and more efficiently. The previous code was unable to provide this information.

What else is the difference between OKATO and OKTMO? Despite the fact that OKTMO is a shorter code, it is more informative. In addition, OKATO did not allow checking for correct spelling. OKTMO is easy to check by the presence of checksums.

OKTMO, OKATO - what does this mean in payments? When transferring taxes by economic entities, such codings indicate the territorial (municipal) entity, which determines the place of payment.

Currently, the classifier for municipalities has completely replaced the previous code. In all financial, statistical and other documents, only OKTMO is now used. Thanks to it, the processing speed of information databases has increased significantly.

How can I find out the code

You can obtain the code in official documentation only at the Russian Tax Service office. When registering with a tax or legal entity, a letter with the codes indicated in it is sent from the regional department of Rosstat. They are assigned to each newly formed organization.

Find out how and where you can open an individual entrepreneur current account online. Choose the best offer from banks →

You can also get the OKTMO code online on the tax website in a special section. To do this, you need to enter the OKATO code that existed before, or the name of MO. If you set the search parameters by the name of the MO, you can type only the first few letters, and then wait for the system to automatically find suitable options. You can choose the one you need from those offered. You can find out the OKTMO code in several other ways, which are described below.

By taxpayer code

The OKTMO code can be found from Internet sources. To carry out a search, you only need the TIN of a legal entity or individual entrepreneur. OKTMO encoding by TIN can be obtained on the official website of Rosstat. For this:

1. Open the Rosstat website.
2. In the TIN request line, enter the appropriate number and click “Get.”

After this, the system will automatically download all the codes that have been assigned to the organization. This list also contains the OKTMO code.

By location

You can also find the OKTMO code at the legal address of the organization - at the official registration address. You can also search for a code by address on the official website of Rosstat. For this:

1. Go to the main page of Rosstat.
2. Find the “Respondent Information” tab in the menu and hover your cursor over it.
3. Select the section with all-Russian classifiers in the list that appears and click on it.
4. Specify the OKTMO classifiers item on the page that opens. After this, a list will appear with links to 8 volumes of federal districts.
5. Click on the required volume. The electronic file will begin downloading to your computer.
6. Open the downloaded document and select the desired location in it.

The corresponding OKTMO code will be written opposite the selected locality. If you know where to find OKTMO and correctly indicate its value, then all payments and taxes will go to their destination. Therefore, it is better to look for such information in advance so that you do not have to redo the documents several times.

about the author

Klavdiya Treskova - higher education with qualification “Economist”, with specializations “Economics and Management” and “Computer Technologies” at PSU. She worked in a bank in positions from operator to acting. Head of the Department for servicing private and corporate clients. Every year she successfully passed certifications, education and training in banking services. Total work experience in the bank is more than 15 years. [email protected]

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What to do if it is specified incorrectly

If the OKTMO code in the payment order is indicated incorrectly, this will not affect the receipt of tax to the budget. When an error is discovered in this detail, in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation, an organization should contact the Federal Tax Service with an application to clarify the details. Such a petition is written in free form. In this case, the document must indicate:

• date of payment, transferred amount, purpose of payment;
• details that are specified incorrectly;
• the correct value of this attribute.

Along with the application you must submit:

1. A copy of the erroneously completed payment slip.
2. Statement of transfer of the amount.

In the event of an error in OKTMO in a payment order, the tax office may invite the organization to reconcile the calculations. The Federal Tax Service must make a decision no later than 10 working days from the date of receipt of the application from the organization, taking into account the execution of a settlement reconciliation report. The tax office is obliged to notify the payer of its decision.

Also see “Request for a reconciliation report with the tax office: changes since 2017.”

If the OKTMO code is entered incorrectly in the payment slip when paying insurance premiums in 2021, clarification of the payment is not required, since the Treasury does not take its value into account when distributing insurance premiums between budgets. This payment does not fall into the unknown, but will be taken into account in a special payment card with the budget, which indicates the OKTMO code at the place of activity of the organization.

Occasionally, OKTMO in a payment slip at the Pension Fund may have a zero value. This issue is regulated by clause 4 of Appendix No. 4 of Order No. 107n of the Ministry of Finance dated November 12, 2013.

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13.07.2017

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Author of the article: Klavdiya Treskova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya