Which OKTMO to indicate in the 3-NDFL declaration, OKTMO of the place of residence of an individual in 3-NDFL

One of the important reporting indicators is the OKTMO code at the place of residence; You can find out how to enter it into 3-NDFL using samples of completed declarations and using a special electronic service.

When filling out a declaration with their own hands, citizens are faced with various columns in which they need to enter short values - adjustments, tax authority, period, document, etc. What it is, what sheets it is written on and what to do if it is indicated incorrectly is given in the material presented.

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.

Which OKTMO should I indicate?

After it has become clear what the all-Russian classifier is intended for and what each of its digits means, it remains to figure out which code should be indicated and where. The simplest method, which is often chosen by most taxpayers, is the help of a tax agent. You just need to come to the tax office and ask exactly what numbers should be present in the OKTMO cell.

How to find out the code yourself

There is another method by which an individual can find out OKTMO without leaving home. This is one of the most popular methods today, which is carried out through Internet resources.

There are many special sites designed specifically for these purposes, which contain a database that encrypts all municipalities of Russia.

You can find out OKTMO via the Internet in two different ways:

Through OKATO. The declaration, as a rule, requires the registration of another abbreviation OKATO, which is scary at first glance, which differs from the designation OKTMO only in the last three letters, denoting an abbreviation for such a phrase as administrative-territorial division. If the taxpayer has already entered OKATO, then when writing it on the website, the program will give him the numbers of the required OKTMO.
Through the name. This method is even easier than the first. First, you will need to enter numbers approved by current legislation and characterizing a specific subject of the Russian Federation. It is quite easy to recognize them, for example, with the help of a special reference book, which is called: “Codes of the subjects of Russia.” When an individual begins to enter them into the required field of the program, the names of municipalities will automatically appear. After this, in order to see OKTMO, you just need to click and select the name the taxpayer needs.

Where to enter OKTMO

It's no secret that the 3-NDFL form consists of many sheets, and you only need to enter information in some of them. You need to fill out sheets that require registration of general information, and then sheets related to a specific type of tax deduction.

OKTMO is indicated in one of the required sheets, namely the one entitled section one. This page of the 3-NDFL declaration of an individual is devoted to data related to the amounts of taxes that must either be reimbursed from the state treasury or additionally paid into it. After cell number 020 there is a field labeled 030, in which you must enter this code.

How else can you find out the code?

There is another additional method by which you can find out the combination of numbers that encodes the municipality. This method is implemented in exactly the same way as the previous described methods - via the Internet. An individual will only need to know the tax office number.

The taxpayer needs to indicate the tax service number, and then the coordinates of the place where he is officially registered. After this, the program will show the code of interest to the individual.

The new declaration form contains eleven cells in which OKTMO must be registered. But, as mentioned above, the code can also be eight digits. In such a case, do not put zeros in empty cells, since no help system will be able to identify this combination. Empty cells must be filled with dashes.

In what cases is it required

The indicator is used in many tax reports and accounting documents, since it is uniform throughout Russia. But specifically, individuals most often encounter it in 3-NDFL, for example, when applying for a deduction or if it is necessary to pay tax, where it is necessary to indicate OKTMO.

On what sheets is it written:

section 2 - as a payment information for the inspection for payment or return of personal income tax;
Appendix 1 – as details of the employer.

It is assigned to each legal entity and individual entrepreneur at the time of registration and entry into the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs. As a rule, the subject learns information about the assigned OKTMO from Rosstat, since it is this agency that actively works with this classifier.

We recommend additional reading: Sample of filling out 3-NDFL when selling a car less than or more than 3 years old

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:

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

Open the tax website.
In the search bar, enter the phrase “Pay your taxes.”
Select – “Individuals”.
Next, indicate payment of taxes.
For myself.
Check the box and give permission to use your personal information.
Click on “Fill in all details”.
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.
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.
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.
An OKTMO corresponding to the specified data will appear.
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:

Central;
Northwestern;
Southern;
North Caucasian;
Privolzhsky;
Ural;
Siberian;
Far Eastern.

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

OKTMO place of residence in 3-NDFL

The OKTMO code is an eight- or eleven-digit set of numbers that allows you to determine the affiliation of a settlement.
All codes are contained in the special All-Russian Classifier of Municipal Territories “OK 033-2013” (approved by Order of Rosstandart dated June 14, 2013 No. 159-st). Eight-digit codes indicate municipalities, and eleven-digit codes indicate specific urban and rural settlements included in these entities. In addition to the classifier itself, OKTMO can be determined using the special service “]]{amp}gt;Find out OKTMO]]{amp}gt;” located on the website of the Federal Tax Service, or the FIAS address register. To do this, simply enter the name of the municipality or the exact address of the taxpayer.

In the declaration, the column “OKTMO Code” contains 11 cells, and here it is important to follow the following rule when filling it out: if your code contains 8 digits, you cannot fill the remaining empty cells with zeros. Such a code will not be identified and will be considered erroneous.

To correctly reflect the eight-digit code, dashes are placed in the three empty cells. For example: “12345678- — -” (clause 1.9 of the Procedure for filling out the 3-NDFL declaration, approved by Order of the Federal Tax Service No. ММВ-7-11/671).

In other cases, the OKTMO of an individual in 3-NDFL is indicated at the place of his residence or registration.

When independently filling out reports for submission to the Tax Inspectorate, many people wonder what OKTMO is in the 3-NDFL declaration for individuals? This code is necessary so that during a desk audit the program can recognize the locality where the taxpayer lives or the employer is located.

What is OKTMO

It is necessary to indicate the OKTMO code for the 3-NDFL declaration in accordance with Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ dated December 24, 2014. These figures characterize a municipality that has been assigned a special code contained in the All-Russian classifier.

What is the OKTMO code in a tax return? These are 8 or 11 digits indicating a specific territory: a city district, town, village or other association.

You cannot indicate zeros instead of dashes - the system incorrectly identifies the combination of numbers and does not recognize the desired territory!

Taxpayers often get confused when filling out reports for another reason that the codes have to be indicated on several sheets, and different ones:

In the first section, OKTMO is indicated at the place of residence of an individual or registration of an enterprise, this is cell number 030;
On sheet A when indicating income received. Which classifier should I indicate here? It will be separate for each source. If this is an employer, then - its location, another individual - at its place of registration.

In section 1 of the 3-NDFL tax return for an individual, the OKTMO code can be of 2 types, it varies depending on the situation:

code of place of residence of an individual; indicated if the taxpayer received income (for example, from the sale of property);
OKTMO code of the enterprise where the citizen works and pays income tax; filled out if a personal income tax return is issued.

Moreover, in the 1st case, the code is searched in special. classifiers (read about this below), and in the 2nd case - it is indicated in the 2-NDFL certificate issued by the employer.

If property is being sold to an individual, then the OKTMO code is not indicated in the corresponding paragraph on Sheet A; it should be written only in section 1 of the 3NDFL declaration. And if a declaration is drawn up with the aim of returning income tax, then the same is written on Sheet A and in Section 1 of OKTMO.

How to find out the code

Don’t know where to find the OKTMO of an individual for the declaration? There are several ways to do this:

Personally at the Inspectorate - you need to contact a tax consultant who will tell you the OKTMO code when filling out 3-NDFL. This option is reliable, but will take too much time;
On the official website of the Federal Tax Service - select “All services”, then “Federal information system”, enter the address, the program will indicate not only OKTMO physical. persons, but also OKATO, also necessary for the taxpayer;
Where can I get the employer code for 3-NDFL? It can also be found thanks to the service, or in the 2-NDFL certificate issued to the employee.

By the way, the code can be useful not only when submitting reports, but also when submitting payment orders to banks and in a number of other life situations.

How to correctly fill out OKTMO in the 3-NDFL declaration

3-NDFL tax forms are automatically scanned to download information from them into the AIS-Tax database (automated information system), therefore there are strict graphical requirements for filling out the form.

So, in the 3-NDFL declaration, the OKTMO code, as well as other values, inspection number, amounts, titles and names, are written according to the following rules:

Criterion	Requirement
Ink	Black, purple and blue only
Font	Printed, capital
Filling in the fields	For each symbol there is a separate cell
Corrections	Not allowed

Please note - you need to enter OKTMO according to the inspection to which you are registered. This is not always the Federal Tax Service Inspectorate at the place of actual residence, because a person can register in one city, but actually live and be registered for tax purposes in another.

Declarations 2-NDFL and 3-NDFL

Both returns show income for the last 12 months. They contain information about the employer, as well as about the employee himself. Information about the amount of income and tax deductions is required to be filled out. The unified declaration form 2-NDFL was approved in 2012.

The 3-NDFL certificate differs in that it consists of several sheets (hence, much more data is entered into it). It is submitted by citizens whose income is not subject to taxation (individual entrepreneurs, foreigners, lawyers, etc.). Declaration 3-NDFL is filled out in the case where there has been a sale of movable or immovable property. When selling property, reporting to the tax office must be submitted before April 30 of the current calendar year.

Filling example

Example 1
Egor Belyshev sold the car in December 2021, which he inherited in the same month. The cost of the transaction is 400,000 rubles. He lives and is registered with the Federal Tax Service in the city of Maykop.
Based on the results of calculations in 3-NDFL, a tax payable arises, therefore, in section 2, the line “tax payable” is filled in and it is required to enter OKTMO at the place of residence of the individual. How to determine it:
Open the Federal Tax Service website.
Find the service page.
Specify the subject of the Russian Federation – 01, Republic of Adygea. She's first on the list.
Next, select the municipality - the city of Maykop.
OKTMO: 79701000. Write it down in line 030 of the sheet.
In Appendix 1 of Form 3-NDFL you need to indicate the source of income. In case of sale of property to an individual, the source is the buyer. Therefore, on the sheet it is enough to indicate the last name, first name and patronymic of the second party to the transaction, without details. If the income is received from a legal entity and individual entrepreneur, then OKTMO can be easily found in the documents of the entity, for example, in the 2-NDFL certificate.

Example 2
Egor Belyshev lives in Moscow under temporary registration. Permanent registration is in Bataysk. He is employed by a company that submits reports about him as part of personalized employee records. In November, he made a profit due to savings on interest and is required to submit Form 3-NDFL in the coming year.
Read also: How to correctly reflect property deductions in 6-NDFL
In Section 2 of 3-NDFL, he will indicate OKTMO at his place of permanent registration, although he received his income in Moscow. The basis is Article 11. Clause 1 of Article 83, Clause 3 of Article 228, Clause 2 of Article 229 of the Tax Code of the Russian Federation. The place of residence and income does not matter. Otherwise, citizens living abroad and making profits in Russia would easily avoid taxation.
In the service, you need to indicate the Rostov region as the region, and the municipality - the city of Bataysk. OKTMO: 60707000.

What to do if you specified the wrong code

An error in the code at the place of residence of the 3-NDFL declaration has 3 situations:

you discovered it before you submitted 3-NDFL to the Federal Tax Service;
you learned about the error after submitting Form 3-NDFL to the inspectorate;
The tax office itself notified about the presence of inaccuracies and inconsistencies in 3-NDFL.

In the first case, you need to replace the sheet Section 2 of the 3-NDFL form and write down the information correctly on the new page. In the second, contact the inspectorate and find out whether an updated report needs to be submitted. In the third, the Federal Tax Service itself will require you to submit an adjustment form or explanations, otherwise it will refuse 3-NDFL, for example, if a deduction for return was presented for it.

The correction form differs from the usual one only in the correction code on the title page: instead of “000”, “001” is placed. Facial errors are also corrected. The entire procedure for submitting and checking updated reporting is set out in Article 81 of the Tax Code of the Russian Federation. As a rule, an error in OKTMO does not apply to cases requiring changes to the submitted 3-NDFL: in practice, tax authorities only require explanations in free form, but in order to avoid misunderstandings it is necessary to clarify the actions.

We recommend additional reading: Code of the type of income in the 3rd personal income tax declaration

OKATO code and Federal Tax Service code at address

How to find out the OKATO code at your place of residence or just how to find out the OKATO code at a specific address ? This question is most often asked when faced with the need to fill out a receipt for paying a tax or state duty. Also, the OKATO code is required when filling out the 3-NDFL declaration; in forms before 2013 it was indicated on the title page.

OKATO code at place of residence

The easiest way to find out the OKATO code by address is on the website of the Federal Tax Service www.nalog.ru Since this problem is most often encountered when filling out receipts, the on-line service for determining OKATO by address is called “Fill out a payment order” on the main page of the site.

Using this service, you can find out not only the OKATO code, but also the IFTS code - the code of the federal tax service inspection. If you were unable to find this section on the site, below is a link directly to this service.

In the first step, the site will prompt you to enter the OKATO code. Since this is the code we want to define, leave this field blank and move on to the next step. Now you will need to specify the region, district, city, town and street.

Please note that, for example, for Moscow (region 77) and St. Petersburg (region 78), you must specify the region, and leave the district, city and locality empty. Unless, of course, we are talking about Zelenograd for Moscow, or, for example, Kolpino, Kronstadt, etc. for St. Petersburg.

In some cases, you may need to indicate your house number and municipality. If all the data is entered correctly, then on a gray background you will see the OKATO code and the Federal Tax Service code corresponding to the address you entered.

At the next stage, you can start filling out a receipt to pay the tax. You can read about how to fill out a tax payment receipt, for example, on the website www.sberform.ru.

Online Internet service for determining the OKATO code and the Federal Tax Service code at the address on the website of the Federal Tax Service:

What is OKATO

What is OKATO? OKATO is abbreviated as “All-Russian Classifier of Objects of Administrative-Territorial Division”. OKATO codes are intended, in particular, for automated processing of information in the context of administrative-territorial divisions. The objects of classification in OKATO are: republics, territories, regions, cities of federal significance, autonomous regions, autonomous okrugs, districts, cities, intra-city areas, city districts, urban settlements, village councils and rural settlements.

Each position of the OKATO code structurally consists of 3 blocks: an object identification block, an object name block, and an additional data block.

The structure of the code designation in the identification block: XX XXX XXX CC, where 1, 2 digits are objects of the first classification level, 3, 4, 5 digits are objects of the second classification level, 6, 7, 8 digits are objects of the third classification level, CC is control number.

Since one attribute is allocated to designate such types of administrative-territorial units as a district, an intra-city district, a city district (also in the case of a city and an urban-type settlement), their coding is carried out in a series of codes. Thus, for districts of the republic, territory, region, a series of codes is allocated from 01 to 59, for intra-city districts (districts) - from 60 to 99. Cities are coded with a series of codes 01-49, urban-type settlements - 50-99.