Code of a structural unit in the staffing table: correct indication and use

Codes for separate divisions

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

For example, to the question “OKPO code of a separate division, what is it?”, you can give the following answer: this is the code used for decoding in accordance with the “Regulations on maintaining the All-Russian Classifier of Enterprises and Organizations (OKPO) and making changes to it” (hereinafter - Regulations), put into effect by Rosstat Order No. 107. This code is used to exchange information about the relevant entity both within government bodies and departments, and during interdepartmental information exchange. It is also necessary for unambiguous and accurate identification of a business entity (clause 2.1 of the Regulations).

OKPO is assigned to legal entities and their separate divisions, as well as individual entrepreneurs.

Along with OKPO, the following codes are used to identify a business entity: OKOGU, OKATO, OKTMO, OKVED, OKFS, OKOPF.

It is important to remember that neither OKPO nor other codes named above are contained in an extract from the Unified State Register of Legal Entities or in an extract from the Unified State Register of Individual Entrepreneurs.

In order to find out the OKPO code of a separate division, you can use a special service on the Rosstat website at the Internet address:

To use this service, you need to know the INN or OGRN of the main organization for which OKPO is being sought. After the search, the service will display the name of the separate division and its OKPO.

What is a department code?

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

• Use the online chat in the lower corner of the screen.
• Call: Federal number: +7 (800) 511-86-74

The department code of the authority that issued the passport is an encrypted designation of the institution that processed the document. The information is recorded on the second page of the identity card. They represent 6 digits. Information is separated by dashes. The numbers are not chosen randomly. There is a certain hierarchy. This information is not always used. However, when filling out legal information in documents, you may need to indicate a number. The code allows you to reduce the size of information required to be entered.

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. Exact link - .

However, this won't help. The fact is that by order of the Ministry of Finance dated 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 .

Rules for drawing up staffing schedules

Drawing up a document is allowed using forms developed by the company, but a more convenient option is already existing unified forms. One of them is No. T-3. It consists of ten columns, but new ones are added if necessary. If there is no information, then the line can simply be left blank.

Staff

The first step is to determine the full and abbreviated name of the enterprise. You can’t do without the document number, date and OKPO code. Sometimes managers get confused about the dates that need to be specified. The first is the time period for which the schedule is drawn up. After this, the date is set when the document is actually formalized, with signatures.

If we mean a commercial organization, then there are no restrictions on the indication of names. There is only one wish - not to use foreign words that few people are familiar with.

But sometimes in an organization the benefits provided to certain categories of employees depend on the name of the structural unit. HR departments or services that organize labor and payment for it are usually responsible for compliance with the rules in this area. Special classifiers are created in order to facilitate the task and work.

Special attention goes to commercial enterprises. They do not have structural divisions, but they have sales or commerce departments. They are closely intertwined with the departments that manage logistics.

Documents in this group are not approved without an order from a manager or other person with appropriate authority.

First comes column 1 “Name”. It is filled out by the manager in the order determined independently. It is better to use a certain hierarchy in order to write about structural units, starting with administration and ending with service personnel.

Scheduling

Then comes the second column, with the code. The numerical designations for any division are listed here. Then it will be easier to calculate the place occupied by one or another division in the overall structure. For example, there is a financial department consisting of two divisions - accounting and finance. When designating a general department with code 03, departments are designated as 03.01, 03.02, respectively. The use of three digits is acceptable when working in even smaller departments.

Column number three to indicate the position. Filling in hierarchical order is also a convenient option. First managers, then subordinates, and so on until the last department.

It is worth paying special attention to Article 57 of the Labor Code of the Russian Federation. She says that there must be correspondence between the name and qualification reference books that are issued in our country, among them:

• Qualification guide for managers and other positions
• Classifier of the all-Russian level, which describes both the positions themselves and the tariff rates for them

About “isolations”

According to the current edition of the Civil Code of the Russian Federation (Article 48), it is permissible to create any legal entities to achieve certain goals. Most often we are talking about entrepreneurial activity, although this is not the only task.

The law also gives the right to existing organizations to divide themselves into parts. For example, allocate a head office and several branches, representative offices, and other structures. In the official language they are called separate units (see also see 55 of the Civil Code of the Russian Federation).

Important! “Singles” cannot exist on their own. They are not legal entities. Therefore, all management decisions are made not by them, but by the main center. They just carry out the instructions they receive.

Before we tell you how to find out the OKPO of a separate division, let’s turn to the Tax Code.

Its article 11 provides a description of the separate structures. In particular, it states what they should look like - their main distinguishing features. So, each such unit should have:

1. separate location (cannot be located in the same place as the head office);
2. at least one stationary workplace (created for a period of 1 month).

An interesting clarification: not only an entire branch or representative office, but even one single workplace can be recognized as a separate structure.

Such separate divisions as branches and representative offices must be especially carefully documented. The fact is that the company's management must provide information about them to the tax office in the form of a completed special notification form. The data will be entered into the Unified State Register of Legal Entities.

Download the specified message on our.

And only after this, such “isolations” are assigned certain individual codes. Including - according to the All-Russian Classifier of Territories of Municipal Entities (abbreviated as OKTMO), which takes into account the territory on which the unit is located.

Is it necessary to indicate them in the ShR?

It is necessary to highlight divisions in the schedule only in one case: when they exist organizationally in the enterprise.

This term is not officially defined in law. Moreover, the creation of divisions is not mandatory. Art. 57 of the Labor Code of the Russian Federation does not contain any indication that the conditions for working in a particular department are essential. Resolution of the Ministry of Labor of the Russian Federation No. 69 of October 10, 2003, which approved the Instructions for filling out work books, in paragraph 3.1 indicates that an entry in the book about the unit is made only if the condition of working in it is essential for the concluded employment contract .

As a result, in fact, an organization can act without identifying any separate structures within itself. In this case, the schedule will only contain a list of positions that are not assigned to any departments.

If they are distinguished, they must be secured by special provisions or regulations, which are approved by the management of the enterprise for each service. The documents on the creation of structures must define:

• description of the structure being created;
• its functions and tasks;
• powers of the department's management;
• responsibility of the manager and specific employees;
• the procedure for interaction with the management of the enterprise as a whole and other services.

Basic codes

When the registration of an OP has occurred, it may be assigned special codes. But the parent organization and all its divisions will still have the same TIN. This is due to the fact that the OP is not a legal entity.

Thus, find out the checkpoint of a separate division using the TIN of the main enterprise by applying for an extract from the Unified State Register of Legal Entities.

The judgment that there is no need to obtain a separate TIN is based on an analysis of the regulatory document regulating the procedure for obtaining, using and changing the TIN (approved by order of the Ministry of Taxes of Russia dated No. BG-3-09/178). And it is valid only when registering or deregistering legal entities and individuals.

A TIN can only be assigned to the organization itself. None of its divisions, including separate ones, have the right to receive their own TIN. Only upon initial registration with the Federal Tax Service does the organization receive its TIN at the place of registration.

CPR in legislation

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. The stop is carried out by the department itself based on 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.

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] .

Your code

The All-Russian Classifier of Enterprises and Organizations (hereinafter OKPO) appeared in Russia in 1994, when the corresponding Gosstandart resolution No. 297 was adopted.

The OKPO code is a number from 8 to 10 characters. It is needed to identify a specific legal entity by it. Each company receives its own OKPO number. It is usually indicated in accounting documents.

Also see January 2021 Reporting: Full Review.

Amendments to OKPO are made by Rosstat using its special statistical register.

Russian laws allow legal entities to create their own separate divisions. For this purpose, there are special norms that spell out the process itself and the requirements for such structures. And what is most important: any separate division cannot arbitrarily use OKPO of the main company. Immediately after their occurrence, some of them receive their numbers. of how to find out the OKPO of a separate unit becomes important .

How to indicate incomplete staffing positions in the staffing table

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When drawing up the staffing table, Form T-3, you must follow certain rules for filling it out. Mandatory details name of the organization, OKPO code, document number, date of preparation, approved, for what period, number of staff. units. Next, you need to fill out information about departments, positions and salaries. Column 1 “Name of structural unit”. Sometimes the name of the department may influence the provision of certain benefits to the employee (for example, in the presence of hazardous production) - in this case it should be taken from the corresponding industry classifiers. Column 2 “Structural unit code” is intended for numbering divisions. Column 3 “Position (specialty, profession), rank, class (category) of qualifications of the employee.” Positions must be written in full, without abbreviations (chief accountant). Column 4 “Number of staff units.” Here we indicate the number of staff positions provided in the organization for the corresponding position (specialty). If part-time work is provided, then you need to indicate the number of incomplete units in the appropriate shares (for example: 0.5; 0.75). Column 5 “Tariff rate (salary), etc.” Filling out this column depends on the remuneration system adopted in the organization. A fixed salary or tariff rate is indicated, which does not include compensation, social and incentive payments. The salary for the same positions should not be different. Columns 6-8 “Allowances”. Allowances, additional payments and other incentive payments are established by current legislation (for example: for work in the Far North and equivalent areas), or by the employer himself (for length of service, for knowledge of a foreign language, etc.). The amount of the bonus can be set as a fixed amount or as a percentage of the salary. Column 9 “Total” is filled in by adding columns 5 to 8, but only if all the data in them is entered in ruble equivalent. If the salary is set in rubles, and the allowances are in percentages, then a dash is placed in column 9, and the notes should indicate the documents on the basis of which these allowances and additional payments are applied. Column 10 “Note” is provided for entering additional information that clarifies and explains the data on the staffing table. After drawing up (amending) the ShR, you approve it by order.

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Right to a reason code

Absolutely any business entity receives certain codes, as stated in the law. They are needed for the following purposes:

1. identification in classification systems according to various criteria (territory, industry, etc.);
2. maintaining records of subjects (for the purposes of taxes and insurance premiums, statistics, etc.).

And if for the main organization codes are an integral attribute, then separate divisions may have their own or coincide with the codes of the main organization.

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:

1. the address of the organization itself (for an individual entrepreneur - the address of his permanent registration);
2. the location of its real estate;
3. OP's address.

The organization is required to register with the tax office at the address not only of the head office, but also of all separate divisions.

The company must inform the tax authorities about the opening of a separate division. After this, it is registered.

General points

The current Civil Code provides for the possibility of forming and conducting their activities by various legal entities, which, just like all other business entities, take part in business activities or are engaged in achieving certain goals.

Any legal entity has the right and opportunity to create separate divisions, and the current legislation stipulates two main types of such bodies - branches and representative offices. It is worth noting the fact that, according to the law, separate divisions do not belong to the category of legal entities, and therefore do not have the corresponding legal capacity.

In accordance with the norms prescribed in Article 11 of the Tax Code, separate divisions must have a territorial location different from that of the parent organization, and at the same time have at least one stationary workplace, that is, one that is created for a period of more than thirty days . Thus, the current legislation considers not only representative offices or branches, but also individual stationary workplaces as a separate unit.

Information about all created separate divisions (with the exception of simple workplaces) must be entered into the unified state register of legal entities, for which the company that creates them will have to submit statements drawn up in accordance with approved forms to tax officials.

After a branch or representative office undergoes the state registration procedure, it is assigned a unique code by which the territory of the municipality and other features of the created unit will be characterized.

What is a staff unit

To ensure effective operation, several types of positions must be filled by competent persons. In small businesses, it can be too expensive to hire people for each specific position. In these cases, responsibilities are combined, but they try to maintain the grouping of functions. For example, a service department may share a utility worker with a parts warehouse, but should not have mechanics perform utility work. The number of non-production personnel should not exceed 30% of production personnel.

The main purpose of the staffing table is to determine the structure, staffing levels and size of the payroll. The document does not contain the names of employees and their staffing positions. The staffing arrangement (synonyms: staff replacement, staff list) is not established by regulatory documents. Staff replacement, unlike the staffing table, is not a mandatory document for the organization, however, it is often used. This is due to the fact that full-time replacement allows you to track vacancies, as well as the filling of staff positions when hiring a part-time employee or if the position is divided between several employees. Staff replacement is usually developed on the basis of the staffing table of the T-3 form with the addition of a column in which the last names, first names, and patronymics of employees occupying certain positions are entered. If an organization uses staff replacement in its activities, then it must be taken into account that this document must be stored for 75 years.

The main reasons for registering using a checkpoint code

Also, specific data in the checkpoint indicate the following signs:

• state the fact that the organization has its main place of accounting;
• 05 and 31-32 - indicates the presence of structural divisions and their legal form;
• availability of property in a specific territory;
• 10-29 – registered vehicles;
• 30 – the organization was not registered as an existing taxpayer;
• over 51 are large companies, including foreign ones.

Thus, the reasons that allow the organization to register are confirmed by the corresponding code.
We can summarize the following reasons for obtaining a code when registering:

• Confirmation of registration of a legal entity and its location.
• Due to a change in tax authority and registration address.
• Opening of other divisions of the company.
• Finding the office or real estate of the organization with its documentary evidence.

These are the most common reasons, but they are not the only ones. A full list of reasons for obtaining a checkpoint is discussed in the Tax Code of the Russian Federation.

Structural divisions in the staffing table - how to display

The statistical agency developed and approved the staffing form more than 10 years ago. Currently, this form is not mandatory for use by legal entities and entrepreneurs. At the same time, many business entities take it as a basis, supplementing it with separate columns if necessary.

The code of the structural unit in the staffing table is assigned in order and consists of two digits. With a branched structure, divided into subdepartments and groups, the main division is assigned a two-digit code, and its four component elements are assigned a six-digit code, depending on the branching of subordination.

Main details

In order to establish or determine in the future the code of a separate division, you need to remember several key features of working with this information.

Main provisions

The Unified State Register of Companies and Organizations was formed by the State Committee on Statistics back in 1992. EGRO itself is a full-fledged information system, which includes an organizationally ordered set of documents and various information technologies, with the help of which the unambiguous identification of various economic entities throughout Russia is ensured.

The maintenance of this register is ensured by the State Committee on Statistics, as well as its individual territorial bodies, which, in particular, are responsible for assigning and confirming OKPO codes, as well as other all-Russian classifiers related to the work of legal entities and their separate divisions.

In addition, the branches of this body are also involved in organizing work related to the assignment of OKPO codes and other all-Russian classifiers for individual objects of the Unified State Register of Pools of Public Promotion, which are formed in district or city statistics departments.

Required documents

Constituent or organizational and administrative documentation can be used as the basis for filling out the basic details of the Register object registration card. In this case, a charter or a corresponding memorandum of association may be provided as constituent documents for legal entities, depending on the chosen organizational and legal form. Those legal entities that do not belong to the category of commercial organizations can operate in accordance with the provisions adopted for the organization of this type of company.

Branches and representative offices, as well as all other separate divisions of legal entities that were created before the first part of the Civil Code came into force, must provide a charter registered with their parent organization, which must reflect information that the specified legal entity a person has some separate divisions.

If the charter of a given company does not have any instructions regarding the presence of separate divisions, then in this case the basis for accounting for these divisions can be the administrative documentation adopted by the management of a higher organization in order to create the specified separate division. In addition, a registered charter must also be provided.

If the branch has developed its own regulations, then in this case, the basis according to which data about this division will be included in the Unified State Register of Legal Entities will be considered precisely this regulation, if it is approved by the legal entity that created it.

In addition to the already mentioned provision, separate units can provide a certificate confirming the approval of their location in this territory, which is received from the relevant registration authorities.

Those cases when branches are transferred to independent balance sheets ultimately lead to the fact that they turn into full-fledged legal entities, as a result of which, accordingly, the norms prescribed in Article 55 of the Civil Code can no longer be used in relation to them. Such companies are registered in the USRPO in accordance with the rules and requirements established by law.

The VAT return for the 4th quarter of 2021 includes a title page and twelve sections, which are supplemented by special annexes.

The new VAT return form for 2021 can be viewed here.

To correctly separate VAT from the amount, use the formula from this article.

Legal rules

In accordance with the Tax Code, the concept of “separate division” includes any divisions territorially isolated from the parent company, at the location of which stationary workplaces are equipped. It is worth noting the fact that a separate division of a company is recognized as such, regardless of whether information about it is in the constituent or organizational and administrative documentation of the company, as well as the powers of this division. A workplace has stationary status only if its duration is more than one month.

In accordance with the provisions of Article 209 of the Labor Code, a workplace is understood as a place in which an employee must constantly remain or where he needs to appear regularly due to the specific performance of his official duties, and which is under the indirect or direct control of the employer.

Article 209. Basic concepts

The procedure according to which representative offices for LLCs must be created is established by Law No. 14-FZ, adopted on February 8, 1998. A company may form branches or open representative offices on the basis of a decision made during a general meeting of participants, which is adopted by a majority of no less than 67% of the total number of votes of participants in a given company, unless the need for a larger number is provided for by the adopted charter of the company. At the same time, the formation of branches of joint stock companies is regulated by Law 208-FZ, adopted on December 26, 1995.

Federal Law No. 208-FZ (as amended) On Joint-Stock Companies (as amended and supplemented, came into force from )

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.

Accordingly, the checkpoints of structural divisions can be found on the website of the Federal Tax Service of Russia by receiving an extract from the Unified State Register of Legal Entities in electronic form and studying its contents. To search for relevant information, you need to know the TIN and OGRN of the main organization or its name, as well as the subject of the Russian Federation in which it is located.

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).

Where can I find out the Rosstat territorial code for electronic reporting?

Despite the prevalence of transmitting statistical reporting in electronic format, Rosstat has not yet developed a centralized database of TOGS codes or official legal acts where they would be listed. Nevertheless, it’s quite easy to find out the required code, and there are several ways to do this:

1. You can call the territorial representative office of Rosstat in the region - using the contact information on the agency's website - and ask for the code from any specialist.
2. Find out directly on the websites of the territorial departments of Rosstat in the “Electronic reporting” section.
3. You can make a search request in Google or Yandex, for example: “TOGS Kazan code” - and the required information will be available in the search engines’ response to your request.
4. You can request the necessary codes from the statistical reporting operator or the certification center where the company issued an electronic digital signature for sending documents via the Internet. Some of the operators post convenient interfaces on their websites with which you can find the required TOGS code. A similar service is available, for example, on the website.

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How and where is it possible to find out the checkpoint of an organization by TIN

You can find out your reason code for registration, including separate divisions, in different ways:

• Using online servers and the taxpayer’s personal account, access to which can be granted by the tax office upon presentation of a passport and TIN.
• Use of the registering authority's database, but only after sending a corresponding request through an authorized representative.
• Extract from the Unified State Register of Legal Entities, in some cases, is paid.
• Official websites of the Federal Tax Service.

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In Moscow and the Moscow region7 St. Petersburg and the region7 Federal number7

You can find out for free; TIN, KPP, name of the organization, legal address and main OKVED and a number of other records.

Information is requested for a fee on all available OKVED, contact information of the director, arbitration cases, documentation, including the balance sheet. This also includes the presence of documents confirming registration, authorized capital, certificates and extracts. The checkpoint is usually indicated immediately after the TIN, separated by a fraction. It is indicated in all declarations and when carrying out any financial transactions.

Code of separate divisions

According to Russian laws, each organization has a whole set of its own codes. They help the state keep records of a business entity according to its structure. These digital symbols are also used to exchange data between various government bodies and departments. It can be used to identify a specific company. All this is spelled out in detail in the “Regulations on the maintenance of OKPO and amendments to it (approved by Rosstat order No. 107 dated).

Not every branch or representative office has its own separate code. There are many cases where they work with head office codes.

In each specific case, you can clarify the code of a separate division if you use a special service on the official website of Rosstat at the address -. There you will definitely answer the question of how to find out the OKPO of a separate unit.

The request form looks like this:

As you can see, in order to use the service, you need to know certain information about the organization. First of all, TIN and/or OGRN. Moreover, this information relates to the main office of the company.

After entering it into the appropriate fields on the website, the system will automatically search and provide information both about the company as a whole and about its separate divisions. That's all! This is not difficult to do. Any user can understand how the service works.

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

If you find an error, please select a piece of text and press Ctrl+Enter.

Russian legislation provides domestic organizations with the opportunity to open separate divisions. The procedure for opening separate divisions and the requirements for them are described in detail in domestic regulations. As a result of the creation of separate divisions, they may be assigned OKPO. In this regard, the answer to the question of how to find out the OKPO of a separate unit becomes essential.

A little about approval and making changes

In this case, the order itself must contain the date when the schedule itself was drawn up, and the number under which it is registered. The procedure for approval can be specified in specific documents at the enterprise, developed independently. If documents are drawn up with errors, they are approved only after all necessary changes have been made.

The number at the top right is a required attribute, without which registration is impossible. This number is entered into the accounting journals. Adjustments also require an order.

State schedules are part of the local regulatory documents. It needs to reflect information not only about units in states, but also about the amount of wages. They are also established by regulations developed at the enterprise itself. At the same time, it is not necessary to affix the organization’s seal to approve the document.

Sometimes an enterprise first drafts several schedules, and then they are entered into a single document. Such papers are also stored, but not more than five years. Routine schedules are kept permanently in the company. Some companies are in correspondence, deciding on the introduction of a position into the structure. Such correspondence is stored for a maximum of three years.

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What is a checkpoint?

KPP – reason code for registration. This number is assigned automatically when an organization is registered with the Federal Tax Service and is issued a taxpayer identification number (TIN).

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For Moscow and the Moscow region7 St. Petersburg and the region7 Federal number7 Contents:

• Why do you need to know the gearbox code?
• Structure
• The main reasons for registering using a checkpoint code
• How and where is it possible to find out the checkpoint of an organization by TIN
• How to find out the checkpoint of a foreign organization?
• How to find out the code of a separate division of an organization
• Main cases of code changes
• Is it possible for one company to have several checkpoint codes?

The company can register with the tax inspectorates at the place of its main activities, as well as where separate divisions and owners of vehicles and property operate. A company has the right to register for a variety of reasons, as well as choose any tax authority. All these actions are confirmed by a specific checkpoint, which means there may be several of them, but they will all be tied to one TIN.

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.

It shows the main reason for registration with the Federal Tax Service, as well as the legal entity’s affiliation with a specific registration authority.

Definition of TOGS

TOGS code is the original number assigned to the territorial body of the FSGS.
Defined as XX-YY, where XX is the code of the region (subject of the Russian Federation), Y is the site. In 80 subjects (including federal cities) a single Rosstat code of the XX-00 form is used. In the Krasnodar Territory, Kemerovo, Moscow, Rostov, and Saratov regions, there are several divisions of State Statistics (different codes) that control individual areas of the region.

In the Moscow region (excluding the city of Moscow) there are 50 departments of State Statistics, each of which is assigned its own code. You must select from the list on the Mosoblaststat website msko.gks.ru. If the subscriber does not find his area in the list of those presented, he should use the “universal” recipient code 50-00.

Rostovstat (Rostov region) mainly collects information through accredited telecom operators. A legal entity must select one from the list, enter into an agreement with him and register. The FSGS territorial unit code will depend on:

• place of registration (district, city);
• operator.

For legal entities using “Orbita”, “Courier”, “Rosta”, “Certifying”, the TOGS code will always be 61-01. All others rely on the list on the Rostovstat website.

Krasnodarstat (Krasnodar Territory) receives and processes information from legal entities registered in the region and the neighboring Republic of Adygea. Statistics are mainly transmitted through telecom operators. 3 recipient codes are used:

• 23-00 - for respondents in the cities of Sochi and Krasnodar;
• 23-99 - for those registered in other localities of the region;
• 01-00 - for legal entities from the Republic of Adygea.

Respondents from the Saratov region, regardless of location (district, city), submit statistical reporting with the help of telecom operators or independently through a web form on the FSGS website, using a single addressee code 64-05. The same applies to legal entities belonging to the Novokuznetsk department of Rosstat of the Kemerovo region: when submitting electronic reports, they use code 42-00 (and not “their own” 42-01).

Respondents of the Republic of Crimea and the city of Sevastopol can send electronic reports according to federal rules from mid-2021.

To do this, Rosstat has entered into agreements with several operators (they can be selected from the list). TOGS code for Crimea is 91-00, for Sevastopol - 92-00.

Some regions are united under the control of one division of Rosstat - the regional Directorate of the Federal State Statistics Service. For example, respondents from the Nenets Autonomous Okrug and the Arkhangelsk Region send reports to a single UFSGS. Despite this, they provide different codes:

• 29-00 is used by legal entities registered in the Arkhangelsk region;
• 83-00 is used by respondents from the Nenets Autonomous Okrug.

Organizations and individual entrepreneurs from St. Petersburg and the Leningrad region submit reports to the Federal Tax Service Petrostat. In this case, the former address the forms to code 78-00, the latter - to 47-00. A similar situation has developed in the Federal State Statistics Service Tyumenstat:

• 72-00 code is provided for respondents from the Tyumen region;
• 86-00 - from Khanty-Mansiysk Autonomous Okrug;
• 89-00 - from the Yamalo-Nenets Autonomous Okrug.

General provisions on separate divisions

The Civil Code of the Russian Federation, as amended currently in force, allows for the creation and existence of legal entities that, along with other business entities, to one degree or another participate 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). Domestic legislation distinguishes between separate divisions a representative office and a branch. It is important to remember that separate divisions are not legal entities, and therefore lack the legal capacity inherent in legal entities.

According to Art. 11 of the Tax Code of the Russian Federation, a separate division in any case must be territorially separate from the parent organization and have stationary jobs, i.e. jobs created for a period of more than one month. A separate unit is not only a branch or representative office, but also a separate stationary workplace.

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.

After state registration, each branch and representative office can be assigned various codes, including the OKTMO code of a separate subdivision, which is the All-Russian classifier of municipal territories and characterizes the territory of the municipality on which the corresponding separate subdivision is located.

Checkpoint 997950001 what city

In the Other section, the question is OKPO and KPP the same? The best answer given by the author of Beautiful life is OKPO - which stands for “All-Russian Classifier of Enterprises and Organizations” and consists of a ten-digit number. the first nine are the serial number, and the tenth is the control number. The OKPO code is assigned at the time of registration and indicates the type of activity. The objects of OKPO classification are legal entities, individual entrepreneurs, branches, representative offices, organizations carrying out their activities without forming a legal entity. The main code in the all-Russian classifier of enterprises and organizations is the OKPO code. The OKPO code provides unambiguous identification of an economic entity of the Russian Federation. This code is the main one in the state information systems of Rosstat and is used as an identifier for interdepartmental exchange, as well as for the integration of federal databases and other information resources about business entities. ************************************************ Reason code registration (KPP) is a nine-digit code, where: ►the first two digits are the code of the subject of the Russian Federation in accordance with Article 65 of the Constitution ►the third and fourth digits are the code of the State Tax Inspectorate, which registered the organization at its location, location its branches and (or) representative offices located on the territory of the Russian Federation or at the location of the real estate and vehicles owned by it; ►the fifth and sixth characters (representing numbers or capital letters of the Latin alphabet from A to Z) are the reason codes for registration; ►the seventh, eighth and ninth digits are the serial number of registration for the corresponding reason. The combination of INN and KPP codes allows you to uniquely identify each organization (enterprise). The largest taxpayers (such as, for example, Bank of Moscow, Vnesheconombank) are also assigned an additional checkpoint 997950001. Thus, the organization has two checkpoints: 1) At the place of registration as the largest taxpayer - 997950001. This code is indicated when registration of documents related to the bank's settlements with the budget for taxes at the federal level, including when preparing documents for transactions subject to value added tax (contracts, invoices, payment orders, etc.). 2) At the location of the organization - 775001001. Indicated when preparing documents related to other payments to the budget, as well as when sending the information provided for in paragraph 2 of Art. to the tax authority at the location of the organization. 23 of the Tax Code of the Russian Federation (on opening/closing accounts, on participation in Russian and foreign organizations, etc.).

WHERE TO BEGIN?

Stage I: visualize the organizational structure

If there is no approved structure in the organization, this omission can be corrected, and the organization’s personnel service will help with this.

Contact them with a request to provide a working version of the current structure, explain why it is needed. HR officers, as a rule, respond willingly, since they themselves need the department codes. At the same time, you may be pleased that they are already using a simple encoding (looking ahead, I will say: do not ignore this, try to understand the indexing system, think about it and suggest your improvements later).

The structure proposed by the HR department might look like Example 1.

From the example it is clear that each of the departments has its own leader - the head of the department. Groups of divisions form directions, each headed by a director for the corresponding direction.

For approval, it is better to present the structure in the form of a block diagram in which the subordination will be clearly visible (see Diagram 1).

As can be seen from the block diagram, the following blocks are subordinate to the director: administrative, commercial, logistics and transport, technical, production, and operational. They can be called differently: departments, departments, directorates, etc., but the meaning does not change - these are groups of divisions, united according to their functional purpose and subordinate to a senior manager who heads a specific area of ​​​​the enterprise's activity.

Next, you should expand the structure of each block. For example, the administrative block (see Diagram 2). The organizational structures of each division must be attached to the order approving the organizational structure of the enterprise.

What is it for? A logical question, because we already have a structure described verbally “in a column.” However, drawing flowcharts allows you to identify errors in the hierarchical structure and, therefore, correct the connections between elements and levels of subordination.

Stage II: we approve the organizational structure

The structure of the organization is approved by order (Example 2).

Stage III: assigning codes

• Basic coding rule. Assign only digital codes! Avoid slashes, hyphens, letters and other special characters and punctuation marks.

Letters are a source of errors and discrepancies; slashes can become an obstacle when creating an electronic archive, since the computer perceives a slash in a file name as an order to create a subfolder.

It will also not be possible to create a directory or file whose name will contain symbols and punctuation marks. To avoid such troubles, it is better to use only Arabic numerals.

• Encoding example. The structure of our enterprise has several investments, namely 4 levels. This can be seen from the numbering, which consists of a maximum of 4 digits: “3.1.3.2. Warehouse No. 2 for imported components” (see Example 1).

The number of investments at each level can be indicated by a single-digit number, but it is better to set a two-digit number for each level, since young successful organizations tend to grow, small divisions tend to grow and split, etc. Thus, the full department code will consist of 8 digits.

The emergence of new blocks or divisions in the organization is reflected in the structure. For example, your management decided to create a representative office of the organization in another region. Depending on the functionality of the division, it will need to be added either as a separate block or as a separate division within the block.

An example of indexing divisions of a hypothetical organization is shown in Table 1.

TABLE 1

Example of subdivision indexing

*The full eight-digit department code can be shortened by removing leading and trailing zeros, leaving only significant digits. In this case, in the technological routes, the logistics department will have code 301, and the semi-finished products warehouse will have code 3010303.

Stage IV: approving the code book

The assigned department codes must be approved by order and posted on the organization’s public resource (Example 3).

Why do you need to know the gearbox code?

Any large company may have several branches (separate divisions), which have different territorial affiliations, but this does not exempt them from registering with the tax office at their location.

Thus, each subsidiary will be assigned its own code, which can tell about a specific company and officially confirm the following data:

• recognize the identification of a legal entity based on a specific feature;
• determination of the fact of carrying out activities or the presence of own property on the territory;
• indicate the main place of activity of the organization and its branches in other regions.

However, to determine all these signs, you must be able to decipher the checkpoint.

General provisions on separate divisions

The Civil Code of the Russian Federation, as amended currently in force, allows for the creation and existence of legal entities that, along with other business entities, to one degree or another participate 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). Domestic legislation distinguishes between separate divisions a representative office and a branch. It is important to remember that separate divisions are not legal entities, and therefore lack the legal capacity inherent in legal entities.

According to Art. 11 of the Tax Code of the Russian Federation, a separate division in any case must be territorially separate from the parent organization and have stationary jobs, i.e. jobs created for a period of more than one month. A separate unit is not only a branch or representative office, but also a separate stationary workplace.

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.

After state registration, each branch and representative office can be assigned various codes, including the OKTMO code of a separate subdivision, which is the All-Russian classifier of municipal territories and characterizes the territory of the municipality on which the corresponding separate subdivision is located.

The procedure for registering a separate division of an organization

In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, a separate division of an organization is any division territorially isolated from it, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month.

In the absence of documents confirming the creation of a separate division, registration of the organization with the tax authority at the location of its separate division is carried out on the basis of an application for registration and a duly certified copy of the certificate of registration with the tax authority of the organization at its location (The procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and forms of documents used for registration, deregistration of legal entities and individuals, approved by order of the Ministry of Taxes of the Russian Federation dated No. BG-3-09/178).