How to find out the OKTMO code at the place of residence of an individual for a declaration in 3 personal income tax

Budget classification code – KBK

KBK is a code for a specific budget item, income or expense. Since tax calculations are made specifically with the budget (Federal Treasury), and not with the Federal Tax Service, the BCC in tax documents must be indicated wherever it is required and indicated correctly. Otherwise, your tax or refund from the budget will not immediately go where it is needed, but will “hang” somewhere in the system while you prove to all authorities that you actually paid it (or should receive it).

For ordinary citizens submitting the 3-NDFL declaration for 2021, it is enough to know only two BCCs:

• “Revenue” KBK - identifies the revenue line of the budget where the paid personal income tax falls: 18210102030011000110 (indicate this code in line 020 of Section 2 of the 3-NDFL declaration if you must pay tax to the budget according to the declaration);
• “Expense” KBK - identifies from which budget item funds should be taken for a tax refund: 18210102010011000110 (indicate this code in line 020 of Section 2 if the tax back to you . Do not forget to indicate it in the application for a refund when you submit such statement.

Where to find out the OKTMO code

Depending on the purpose for which OKTMO is needed, it can be found in existing documents or determined using a special service. So, for example, to fill out forms that require information about the employer, it is enough to use a 2-NDFL certificate or another accounting document of the company. As a rule, the company's registration information is indicated in the header.

And if you need to find out OKTMO to fill out the “Section 2” sheet of 3-NDFL, then the electronic service on the tax website – nalog.ru – will help.

OKTMO at the place of residence of an individual

Section 2 in 3-NDFL reflects the entire outcome of the report - tax payment, refund or no payment. In any case, you need to enter the KBK and OKTMO so that when automatically reading the information, the system correctly determines to which or from which Federal Treasury account the operation will be performed.

It is necessary to determine the OKTMO code in 3-NDFL at your place of residence. To do this, follow the instructions:

1. Open the tax website.
2. In the search bar, enter the phrase “Find out OKTMO.”
3. From the results, select the service with the matching name.
4. On the service page, fill in 2 fields – region and municipality. The data is displayed according to the FIAS address system.
5. OKTMO will be displayed.

An alternative method is suitable if the details are needed not to fill out 3-NDFL, but to directly pay the tax when you do not have a ready-made receipt. To do this, follow the algorithm:

1. Open the tax website.
2. In the search bar, enter the phrase “Pay your taxes.”
3. Select – “Individuals”.
4. Next, indicate payment of taxes.
5. For myself.
6. Check the box and give permission to use your personal information.
7. Click on “Fill in all details”.
8. An important parameter here is whether the inspection and the territory are in the same region or not. If you pay tax at your place of registration, then in one. If the tax is paid to the Federal Tax Service of another entity, then the details are different.
9. Select the inspectorate to which you want to pay the amount. You can immediately enter the code if you know it, or search in the list.
10. Check the “Define by address” box. In a new line, enter your residence address. If you enter an index, the region and city will be downloaded automatically.
11. An OKTMO corresponding to the specified data will appear.
12. Next, fill out the remaining parts of the payment order and, using the completed receipt, complete the transaction in any convenient way.

OKTMO code according to OKATO

Through the announced service, you can determine the required OKTMO not only with the help of the municipality, but also by OKATO, if you know it. But in 3-NDFL, for example, for a property deduction, it is OKTMO that needs to be indicated.

We recommend additional reading: Filling out 3 personal income tax declarations for individual entrepreneurs: simplified tax system, UTII, OSNO and zero

If you fill out 3-NDFL according to the samples at the stands at the Federal Tax Service, then all the codes can be found in the examples. The “Declaration” program for 3-NDFL, which is easy to use from the website, also allows you to quickly enter OKTMO. An alternative is an online service in the taxpayer’s Personal Account, where all codes are also entered automatically as the user enters data.

Download the OKTMO code book

It’s easy to find your OKTMO code at your place of residence for 3-NDFL in directories for federal districts:

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

Click on the desired link and find the required municipality in the list.

OKTMO code in 3-NDFL

To make payments correctly, tax authorities and the Treasury need to know not only which budget item to use, but also where the funds for this item came from. Each municipal entity in the Russian Federation has its own unique code. The directory of such codes and territories is the All-Russian Classifier of Municipal Territories (OKTMO).

EXAMPLE

The indication in the payment to the budget of KBK 18210102030011000110 and OKTMO 46704000 shows that they paid personal income tax to the budget in the city of Balashikha, Moscow region.

As in the case of KBK, there is a difference when indicating OKTMO when paying personal income tax and when returning this tax from the budget.

Where can I get the OKTMO code? The easiest option is to look at the income certificate (2-NDFL). It has a separate column for indicating the OKTMO on which the tax was paid by your employer for you.

If for some reason there is no certificate, it is best to check OKTMO with the person who paid personal income tax to the budget for you.

What if there was not one source of income, but several? For example, did a person work in two places and have 2 income certificates with different OKTMO? So: it is possible that you will need to indicate both, in different blocks of Section 1 of the 3-NDFL declaration.

EXAMPLE 1

In 2021, Petrov worked at Pesnya LLC as his main place of work and at Bayan LLC as a part-time employee. Pesnya LLC has OKTMO 46111000, Bayan LLC has OKTMO 46222000. Petrov received 500,000 rubles for 2021. from Pesnya LLC and 300,000 rubles. from Bayan LLC.

Petrov claims a property deduction when purchasing an apartment - 2,000,000 rubles. All 800,000 rubles earned in 2021 are subject to this deduction.

Personal income tax to return everything:

800,000 × 13% = 104,000 rub.

Including:

• for Pesnya LLC (OKTMO 46111000): 65,000 rubles;
• for Bayan LLC (OKTMO 46222000): RUB 39,000.

What Section 1 of Petrov’s declaration will look like is shown below.

In conclusion, we note that there are no strict rules in what order to put different OKTMOs in the personal income tax return declaration. You can start with whichever one you like best.

If the allowable deduction amount is less than the income received for the year, and because of this, “extra” OKTMOs have been created, you can not indicate them.

EXAMPLE 2

Petrov wants to receive a deduction for treatment. The treatment is not expensive, so the tax deduction is limited to 120,000 rubles. in a year. Personal income tax refundable with the following deduction: RUB 15,600. That is, it is “enough” to return from one OKTMO.

What is OKTMO code

OKTMO is the code in the 3-NDFL declaration. The form must indicate many different codes that hide one or another meaning. This system is designed to maximize the reduction and accuracy of the entered information.

The abbreviation is revealed as an all-Russian classifier of municipal territories. A specific OKTMO consists of 8 or 11 characters that imply some kind of municipality - city, district, town, village, etc. Down to the smallest settlements, like microdistricts, etc.

Until 2014, only OKATO was used, which did not cover all administrative-territorial units and did not allow Rosstat to generate accurate statistical data. Therefore, it was replaced with a narrower indicator.

The issue itself consists of the following sections:

• the first 2 digits are subjects of Russia;
• the next 3 digits are a city district or municipal district;
• the remaining numbers are the specific locality.

So, if we are talking about a large city, then the last characters will contain zeros, since the city number will be reflected after the region.

Is it possible to obtain information on the Federal Tax Service website?

Representatives of the tax inspectorate often face requests from individuals and enterprises to obtain certain significant information. This is especially true for OKTMO, since citizens are forced to find out this data to fill out personal income tax declarations. This excitement began in 2014, when changes were made to the reporting form.

There is a special service on the Federal Tax Service website called “Find out OKTMO”. It is specially created for citizens and individual entrepreneurs, so with its help you can get the necessary information free of charge and instantly. To obtain information, enter OKATO, and this code was used previously when filling out payment documents. Using this code, the search for OKTMO begins.

If it is not possible to obtain data in this way, then an advanced search is used, for which the FIAS reference book is used. To do this, indicate the region of residence or work, county, district and city. After entering the information, click the “Find” button. Based on this data, the correct OKTMO number is displayed.

How to find out the OKTMO of an organization by TIN

Firms must indicate OKTMO when preparing 2-NDFL certificates or other documents. Companies can only use TIN to obtain information. For this purpose, a special service offered by Rosstat is used.

Companies only need to open the link https://websbor.gks.ru/webstat/#!/gs/statistic-codes.

Here, the organization representative enters one of the values:

• TIN;
• OGRN or OGRNIP;
• OKPO.

Typically, companies use TIN for these purposes. Based on the information entered, you can obtain the OKTMO code, as well as other information, which includes OKATO, OKFS, OKOPF and OKOGU. The numbers provided are current and accurate, so you can safely transfer them across different payment documents.

Octmo code for declaration 3 personal income tax 2021 for the purchase of an apartment

For ordinary citizens, the appropriate 3-NDFL taxpayer category code is “760,” and the 3-NDFL taxpayer category code “720” is allocated for individual entrepreneurs. 720 An individual registered as an individual entrepreneur 730 A notary engaged in private practice and other persons engaged in private practice 740 A lawyer who has established a law office 750 An arbitration manager 760 Another individual declaring income in accordance with Articles 227.

1 and 228 of the Tax Code, as well as for the purpose of obtaining tax deductions in accordance with Articles 218-221 or for another purpose 770 Individual entrepreneur - head of a peasant (farm) enterprise Code of the type of document in the 3-NDFL declaration On the title page of the declaration in the section about the document identification card, indicate its code value.

e. code according to OKTMO at the place of residence), but also code according to OKTMO of the source of payment of the declared income. The fields for indicating this code are provided in sheet A “Income from sources in the Russian Federation” of the 3-NDFL declaration. For example, if a “physician” received income from which personal income tax was not withheld by the tax agent, then the OKTMO code of this tax agent can be found in the 2-NDFL certificate with attribute “2”, which he should have given to this individual.