Reason code for tax registration checkpoint. What is checkpoint in the organization details

Registration reason code (RPC) is a code that complements the TIN and contains information about the basis for registration with the tax authority.

How to decipher a checkpoint?

The checkpoint is a sequence of 9 Arabic numerals.

• The first two characters correspond to the subject code Russian Federation. For interregional inspectorates for the largest taxpayers, the first two digits in the checkpoint are 99.
• The third and fourth characters show the number of the tax office that registered the organization or separate division at the place of its registration, location of real estate or transport, or processed other information related to registration or deregistration.
• Two signs in the fifth and sixth positions of the checkpoint indicate the reason for registration. These can be not only numbers, but also capital letters of the Latin alphabet from A to Z.

Code number 001 means that the Russian organization has registered as a taxpayer with the tax authority at its location.

Codes 006 - 008 mean that the Russian taxpayer organization has registered at the place of registration of its real estate(depending on the type of property).

• The last three characters are the serial number that is given to the company when registering with the tax authority and on the appropriate basis.

Many companies have the same checkpoint. This means that they are registered with the same tax office for the same reasons.

The checkpoint paired with the Taxpayer Identification Number allows you to unambiguously identify not only the organization, but also each of its separate divisions.

What do you need to know about checkpoints?

The Federal Tax Service and banks know about this and do not require you to fill out the checkpoint, but sometimes misunderstandings arise between counterparties. In this case, you need to refer to the registration procedure for individual entrepreneurs and the Tax Code.

• The largest taxpayers are assigned an additional tax at the place of registration as the largest taxpayer.

The first digits of this checkpoint are 99, they show that the company is registered with the interregional inspectorate for the largest taxpayers.

The checkpoint of the largest taxpayer is indicated in documents related to federal tax payments.

VAT is a federal tax, so invoices indicate the KPP of the largest taxpayer. If the checkpoint at the location of the organization is indicated on the invoice, this will not be an error and will not prevent the receipt of a deduction from the counterparty.

The checkpoint at the location of the organization is indicated in documents related to other payments to the budget and other settlements.

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Bank details are a necessary condition making transfers to accounts. These should not be confused with account details, but they are also important.

PJSC "Sberbank" - details

Checking account - 30301810000006000001

BIC

Sberbank BIC - 044525225. This is not just a set of numbers - it contains certain information about the location of its owner:

• 04 - the bank is located on the territory of the Russian Federation;
• 45 - location of PJSC Sberbank of Russia within the country;
• 25 is the conditional number of the unit. It is not indicated in any element of the details, but exists only to uniqueize the BIC;
• 225 - conditional branch number.

In other words, the BIC of each individual Sberbank location differs within the last seven digits. So, for example, the Moscow branch of Sberbank of Russia PJSC has BIC 044525225. Note that this is the number of the bank’s head office (main department).

To make transfers and payments, you must indicate the BIC of a specific branch, and not the general one. Therefore, the question arises of how to find out the required BIC. You can do this in the following ways:

• in contracts and other documents where the details of the parties are indicated;
• in a plastic card envelope;
• by calling the contact center;
• by visiting the “About the Bank” section on the official website of Sberbank;
• send a request to clarify your details in your online account.

The last way is to request details directly from a Sberbank branch. At the same time, you can contact any office; employees always have the details printed out. Obtaining information is free and is carried out out of turn.

TIN and checkpoint of Sberbank

Along with the BIC, the bank's TIN and KPP are included in the details. They are assigned not to an individual bank, but to a specific branch (branch).

TIN - individual taxpayer number, consisting of the following elements:

• from 1 to 4 - code of the tax authority, according to the Directory of Tax Authorities (SOUN), which assigned the TIN;
• from 5 to 9 - serial number of the taxpayer’s record;
• 10 - check number, calculated using a special algorithm.

Thus, from the TIN of the Moscow branch of Sberbank - 7707083893 you can find out the following information:

• 7707 - code of the Moscow Tax Inspectorate that issued the certificate of TIN assignment;
• 08389 - the number under which the taxpayer’s record is contained in the inspection documents;
• 3 is the calculated number.

Checkpoint - reason code for setting. This is an individual nine-digit number assigned to the bank by the Federal Tax Service. The code is assigned simultaneously with the TIN when registering the bank as a taxpayer. The ratio of numbers in this code is as follows (we will use the example of the Moscow checkpoint branch of PJSC Sberbank of Russia"):

• the first and second digits are the region of the organization that registered the taxpayer: in our example it is 77 - Moscow;
• the next two digits are the number of the tax authority that registered the bank: in our example, tax office No. 50;
• the fifth and sixth digits are the reason for registering a legal entity as a taxpayer: in the case of Sberbank - 01 - at the location;
• the final three digits are the number of times this organization registered. PJSC "Sberbank of Russia" was supplied once - 001.

Details such as tax identification number and checkpoint are in the public domain, and you can find them out by phone hotline or on the Internet.

Correspondent account

Correspondent account is an account opened by any bank. It differs from a current account in its purpose. Payments to the bank are transferred to this account. It consists of the following components:

• the first 3 digits are the account number of the first order according to the balance. For Sberbank of Russia it is 301;
• the next 2 digits are the account number of the second order according to the balance;
• the next 3 digits are the code of the currency in which the account is used (810 - in Russian rubles, 810 - in US dollars, 78 - in euros);
• 8 digit - verification code;
• 9 - bank account code
• The final digits are the last 3 digits of the BIC.

By the first digits you can find out the purpose of the account - 407 - accounts of individuals, 408 - individuals and legal entities(40817 - individuals, 40802 - accounts of individual entrepreneurs).

Thus, the details of Sberbank PJSC contain complete information about the bank.

It is worth remembering that it is necessary to accurately indicate the details when making payments and you cannot pay using the details of the Moscow branch in the city of St. Petersburg. If the payment is nevertheless made, then Sberbank reserves the right for the client to return the funds by writing a corresponding statement.

BLITZ!
checkpoint stands for Code of reason for registration.
The individual entrepreneur does not have a checkpoint! There is as much sense in looking for it as in a square wheel. Therefore, don’t bother yourself.

But what it is and why it is necessary, everything is outlined below.

Situations when business partners of individual entrepreneurs ask them to name their checkpoint occur all the time. However, despite the fact that legal literacy among businessmen is growing everywhere, there is still a large gap regarding the checkpoint. At the same time, the line “checkpoint” appears in many important documents, including reports required for presentation to the tax authorities. However, often entrepreneurs do not even know how this abbreviation stands for and what the checkpoint is for, trying in vain to find its presence in their title certificates.

What is a checkpoint and what does it consist of?

The letter combination of checkpoint is deciphered quite simply: Code of reason for registration with the tax authority. This code consists of 9 characters, specified in the details of the organization and allowing you to identify the enterprise by location and legal status.

The checkpoint includes three parts:

1-4 characters– this is information about the territorial department of the Federal Tax Service of the Russian Federation in which the organization is registered. For the largest taxpayers belonging to interregional tax inspectorates, the first two digits in the checkpoint are 99, but this is more likely exceptional cases than the rule;

5-6 characters- this is the checkpoint itself, which is determined according to SPPUNO (a directory of reasons for registering taxpayers). For Russian organizations, the code includes numbers from 01 to 50 (by location), for foreign companies– from 50 to 99. For example, the numbers 45 indicate that the company is registered in the place where its separate representative office is located, 43 - in the territory where the branch is located, etc. By the way, the fifth and sixth characters of the checkpoint in some cases can be not only numbers, but also in capital letters from A to Z of the Latin alphabet.

7-9 characters– this is the serial number of registration. In other words, the last three digits show how many times the organization was registered for a specific reason. For example, if the company is registered for the second time, then the numbers 002 will be indicated.

For your information. When moving to another region, the checkpoint previously assigned to a commercial company must be changed.

Why do you need a checkpoint?

Through this code, interested parties can easily determine whether an organization belongs to a particular branch of the tax service in the Russian Federation, as well as find out the reason for its registration.

The checkpoint is extremely important for the enterprise. Without it, it will not be possible to conclude major transactions and contracts, participate in serious tenders - for example, when announcing tenders from government-affiliated structures, the checkpoint line in the details of the organization participating in the competition is mandatory. If it is not filled out, the application is unlikely to be considered.

The registration code is also necessary for processing payment orders, tax reports and accounting.

Attention! If commercial organization There are several branches and representative offices, each of them has its own checkpoint.

In addition to all of the above, a new checkpoint is assigned upon registration of buildings and structures, Vehicle belonging to the enterprise, as well as other grounds prescribed in the Tax Code of the Russian Federation. In particular, mining companies, for example, they receive checkpoints in the administrative district where natural resource extraction sites are located.

Where is the checkpoint assigned?

The company receives the reason code for registration simultaneously with the TIN, immediately upon tax registration with the territorial tax service to which the founder of the organization applies. In cases where an enterprise moves to another administrative district, under the jurisdiction of a different tax office, the checkpoint must be changed, that is, you must independently contact the tax office at the new location of the company with an application to assign a new checkpoint. The same must be done when moving a branch or separate division firms - they also have their own reason codes for registration and they must also change when changing the territory of commercial activity.

For your information! Reason code for registration with several completely different companies may well coincide. This means that these organizations are included in the same territorial Federal Tax Service on the same basis.

Important! When changing the details of the tax office, including its relocation, the checkpoint for taxpayers belonging to a given tax service department does not change.

How to find out the checkpoint of an enterprise

The checkpoint must always be in the details of the legal entity, but if for any reason it is missing, then the management of the enterprise must contact its tax office with a corresponding written request. In this case, tax officials will ask the applicant to present a passport and TIN and in a few days will issue an extract from the Unified State Register of Legal Entities.

In addition, information about all assigned checkpoints can be obtained on the official website of the Federal Tax Service on the “Information about legal entities” page, which also fully contains information from the State Register of Legal Entities.

Checkpoint for individual entrepreneurs

Despite the fact that contractors often require individual entrepreneurs to indicate checkpoints, this is not necessary. Such a request only indicates insufficient legal literacy of the requesting person, since IP does not have a checkpoint and cannot have one . Instead, they use a personal TIN in the details and this information is enough for any documents.

However, there are situations when partners are persistent and, despite the law, urgently demand that the code for the reason for registration be indicated in the details of the contracts. In this case, if all reasonable arguments have already been exhausted, some entrepreneurs have become wiser to draw up a checkpoint on their own.

This little trick allows them to conclude the necessary transactions, but does not give them the right to enter the checkpoint into the official papers required for submission to public services– here in this column, individual entrepreneurs are always required to put a dash.

To independently compile a checkpoint combination, entrepreneurs take the following data:

• numerical designation of the region where the individual entrepreneur is registered;
• code of the tax service where the individual entrepreneur was registered (at his place of residence);
• The most common code number, which is usually used for legal entities when registering with the tax office: 001.

This information is usually sufficient for counterparties and the desired transactions are concluded.

Thus, we can conclude that for legal entities, the checkpoint is an important part of the organization’s details. Without this number, they do not have the right to carry out document flow with business partners, much less transfer documents to regulatory government agencies - civil servants simply do not recognize them as valid. But individual entrepreneurs do not have a reason code for registration, so there is no need to require a checkpoint from the individual entrepreneur. And even if the individual entrepreneur meets halfway with a persistent counterparty and “draws” a checkpoint for himself, it is important to remember that this combination of numbers does not carry any legal or legal burden.

When filling out business papers, every now and then an entrepreneur comes across such a column as checkpoint. According to custom, businessmen look for the necessary details in official documents issued upon registration. But there is no such thing there, and this causes bewilderment. It's actually simple. You can find out whether an individual entrepreneur has a checkpoint in the corresponding Order of the Federal Tax Service No. ММВ-7-6/435, where it is written in black and white who, how and when this code is assigned.

What is checkpoint

KPP is a code generated by the tax service that explains the reason why the taxpayer is included in the database. In other words, this is a reason code for registration, which is issued to legal entities that have been registered as an addition to the TIN and OGRN.

A legal entity can take these details from the tax registration certificate. They are very important for organizations. They are indicated in tax returns, accounting reports, payment forms, when filling out documents for registering real estate, branches and other material objects, when concluding transactions with counterparties. In addition to this data, institutions must indicate OKPO.

The checkpoint consists of 9 digits grouped into four blocks:

For example, the cipher 770701001 is deciphered as follows:

• 77 - Moscow;
• 07 - number of the tax authority that took control of the institution;
• 01 - the taxpayer is registered at the place of business;
• 001 - serial number in the Federal Tax Service.

Is a checkpoint assigned to an entrepreneur?

The individual entrepreneur does not have a checkpoint and cannot have one, since the specifics of registration entrepreneurial activity is fundamentally different from the procedure for registering organizations. A businessman has exactly one reason why he must be registered, and registration of activities is carried out only at the place of registration. Even if you open 10 different companies, all 10 will be registered with the same Federal Tax Service - at your place of residence.

We can conclude that the entrepreneur is not assigned a checkpoint, since there is neither need nor benefit. If necessary, a businessman can find out his own TIN, which is enough to carry out any operations in the course of work. You can view the TIN in the certificate or in the Federal Tax Service service.

Application forms, declarations and other documents contain a checkpoint column, as they are designed for both entrepreneurs and legal entities. But only organizations should fill it out; the entrepreneur should put a dash in it.

What details do individual entrepreneurs need?

Mandatory details for a businessman are:

• TIN - taxpayer identification number;
• OGRNIP - main state registration number;
• OKATO - location index;
• OKPO - Russian classifier of enterprises;
• General information about yourself as an individual.

Sometimes it happens that the bank asks an individual entrepreneur to indicate the checkpoint so that the column does not remain blank. No need to invent anything, just put a dash. The same should be done in contracts for counterparties.

According to Order No. 148n dated September 23, 2015, which has been in force since 2016, affixing zero designations in documents is not allowed. Therefore, do not put zero under any circumstances. The only correct sign that will definitely not get you into trouble is a dash.

How to prove that an entrepreneur does not have a checkpoint

If banks, inspectorates and other institutions do not have any questions for an individual entrepreneur who has indicated a dash in the field with the code, then with counterparties everything is a little more complicated. Especially if these are legal entities, which often require that an individual entrepreneur still write a checkpoint.

The reason for such stubbornness is ordinary legal illiteracy. If an individual entrepreneur is faced with a similar situation, he should familiarize his partner with one of the regulations:

• Federal Law No. 129, covering the procedure for registering individual entrepreneurs. In that legal act It is written in black and white that the checkpoint is available only in the Unified State Register of Legal Entities. And since it is not in the Unified State Register of Individual Entrepreneurs, then the entrepreneur cannot have it either.
• Federal Tax Service Order No. ММВ-7-6/435, which reflects all information about the checkpoint, and states that individual entrepreneurs do not receive it.
• Letter from the Ministry of Finance No. 03-02-08/14, which gives an unambiguous answer to the question of whether a reason code is issued for setting up an individual entrepreneur. If your partner continues to be stubborn, invite him to look at the links to the legal norms given in the document for each argument.

They still require the code: what to do?

In order to please their business partner and enter the ill-fated code into the contract, some businessmen resort to cunning and form it themselves. To do this, you need to specify the following set of numbers in the same order:

• Region code in which you are registered;
• Your Federal Tax Service;
• And the combination 01001, which is usually assigned to organizations.

If you are registered in Moscow, then your code will take the form 77ХХ01001, Where XX- this is the Federal Tax Service number.

It must be taken into account that an individual entrepreneur takes risks when drawing up his own checkpoint for an individual entrepreneur, since he may receive a fine for providing false information. This is stated in Article 14.25 of the Federal Law of 2001. If you do not want to have problems with the law, indicate dashes in the space provided for the code.

In addition, a self-generated cipher is invalid, and if it is entered into an official document, it will also lose its legal force. You can resort to such a trick only to satisfy your partner’s demands.

The checkpoint for individual entrepreneurs is not provided for by law, and no one has the right to demand it. But the entrepreneur himself can check the legal entity by requesting information about the reason for registration and securing the upcoming transaction.

When creating a legal entity or registering an individual as an individual entrepreneur, we are faced with such concepts as OGRN, OGRNIP, INN, KPP. What is this? And how is it deciphered?

OGRN and OGRNIP

This is unique main state registration number of a legal entity or an individual entrepreneur in the Unified State Register of Legal Entities (USRLE). Tax authorities began to assign OGRN and OGRNIP to everyone since June 2002 on the basis of the Decree of the Government of the Russian Federation “On the Unified State Register of Legal Entities” No. 438 of June 19, 2002.

The register is open, that is, any person has the right to contact the registration authority with a request to provide information from the state register for any company or for any entrepreneur registered within the region served by this registration authority.

OGRN consists of 13 digits, OGRNIP - of 15.

They contain the following information:

1 digit - a sign of assignment of the state registration number of the record (to the main state registration number(OGRN) - 1.5; to another state registration number of the entry (making changes) - 2; to the main state registration number of an individual entrepreneur (OGRNIP) - 3)

4, 5 digits - serial number of the subject of the Russian Federation according to the list of subjects of the Russian Federation established by Article 65 of the Constitution of the Russian Federation

6 and 7 digits - code number of the interdistrict tax inspectorate that issued the OGRN to a legal entity or OGRNIP to an individual entrepreneur

from 8 to 12 (OGRN) number and from 8 to 14 (OGRNIP) number - the number of the entry made in State Register during a year

13th digit (OGRN) - check number: the remainder of dividing the previous 12-digit number by 11, if the remainder of the division is 10, then the check number is 0 (zero)

15th digit (OGRNIP) - the check digit is equal to the last digit of the remainder when dividing the previous 14-digit number by 13, not 11.

Example of OGRN decoding:

Using OGRN 1117746358608 as an example, let’s consider all the information that we can get from this digital combination:

1 digit - 1. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 11. This is 2011 - the time when the entry was made into the state register.

4th and 5th digit - 77. This is the serial number of the subject of the Russian Federation - Moscow, that is, it is in this subject that this enterprise was registered.

6 and 7 digits - 46. This code is directly responsible for determining the branch of the tax inspectorate itself - MI Federal Tax Service of the Russian Federation No. 46.

8 - 12 digits - 35860. These numbers indicate the number of the entry that was entered into the state register during the year.

13th digit - 8. Calculated check number.

Example of OGRNIP decoding:

Let's take OGRNIP 304500116000157 as an example; from this number you can get the following information:

1 digit - 3. Responsible for assigning records to the main state registration number.

2nd and 3rd digits - 04. This is 2004 - the time when the entry was made into the state register.

4th and 5th digit - 50. This is the serial number of the subject of the Russian Federation - the Moscow region, that is, it is in this subject that this enterprise was registered.

6 and 7 digits - 01. This code is directly responsible for determining the branch of the tax inspectorate itself - the Federal Tax Service Inspectorate for the city of Balashikha.

8 - 14 digits - 1600015. These numbers indicate the number of the entry that was entered into the state register during the year.

15th digit - 7. Calculated check number.

TIN

This is unique taxpayer identification number. Assigned to both legal and individuals m. Organizations have been assigned since 1993, individual entrepreneurs- since 1997, for other individuals - since 1999.

The difference is in the number of digits of the code—for individuals there are 12 digits, for legal entities 10.

The TIN contains the following information:

1 - 4 digit— code of the tax authority that assigned the TIN according to the Directory of Tax Authorities (SOUN)

5 - 10 digit(for individuals) and from 5 to 9 digits (for legal entities) - the serial number of the taxpayer’s record

11th and 12th digit(for individuals) and 10 digit (for legal entities) - a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Example of TIN decoding:

Let’s say TIN 500100732259, according to these figures we obtain the following information:

1 - 4 digits - 5001. This is the code of the tax authority that assigned the TIN - Federal Tax Service Inspectorate for the city of Balashikha.

5 - 10 digits - 007322. This is the serial number of the taxpayer's record.

11 - 12 digits - 59. This is a control number calculated using a special algorithm established by the Ministry of the Russian Federation for Taxes and Duties.

Reason code for registration with the tax authorities. It is assigned together with the TIN only to organizations; individual entrepreneurs and individuals are not assigned.
The checkpoint code consists of nine digits and contains, in accordance with the Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178 as amended. dated 03.03.2004 No. BG-3-09/178 the following information:
1 - 4 digits - code of the tax authority where the organization was registered;
5 and 6 numbers - indicate the reason for registering the organization;
7 - 9 digits indicate the serial number of registration with the tax authority.

The checkpoint is indicated in the certificate along with the organization’s TIN. The checkpoint must be included in declarations, payment documents, and payments to extra-budgetary funds. Since the individual entrepreneur does not have a checkpoint, the corresponding columns for them remain empty.

An example of checkpoint decoding:

Let's take checkpoint 773301001 as an example, based on the data, we get:

1 - 4 digits - 7733. This is the code of the tax authority where the organization was registered - Federal Tax Service Inspectorate No. 33 for Moscow.

5th and 6th digits - 01. This is the reason code for registering an organization - registration with the tax authority Russian organization as a taxpayer at its location.

7 to 9 digits - 001. This is the serial number of registration with the tax authority.

The checkpoint does not contain a check number.