Registration reason code where indicated. Bank checkpoint - what is it in bank details

What is a checkpoint? This is not about checkpoints. The fact is that quite often in business practice situations arise when an entrepreneur, in addition to the TIN, is asked to indicate his checkpoint in passing documents.

In their practice, tax officials quite often require persons with the status of entrepreneurs to exercise great caution when choosing suppliers of their products or certain companies to provide services. This responsibility falls on the accounting department employees of the enterprise, who maintain all the documentation for this process.

What is it about?

In general, we have long been accustomed to various terms, to see TIN, often found in documents, at the same time, the abbreviation KPP also applies to all other various details. Few people have any idea what a checkpoint is.

KPP stands for “code for a specific reason for registering” a legal entity with appropriate registration. This code contains certain information, on the basis of which the process of registration with the tax authorities follows. Without a checkpoint status determined by the tax authorities, many actions performed by a person with this status are impossible.

The checkpoint is indicated along with the Taxpayer Identification Number (TIN) in written certificates of registration required by law. Such a document is issued by tax authorities upon completion of the registration procedure. In addition, information about these codes is contained in the corresponding notifications on the registration of vehicles previously registered for the same registration. This accounting also includes all information about real estate and all separate divisions.

The TIN together with the checkpoint are considered mandatory information, which is indicated accordingly in the details of documents, as a rule, in payment orders. Without one of these elements, the document itself will be invalid.

It is worth noting that for specific legal entities and their counterparties, who are individual entrepreneurs by their status, simply zero is indicated in the field where the checkpoint is entered. This is explained by the fact that individual entrepreneurs do not receive their own checkpoint, but in the documents there is a checkpoint column for individual entrepreneurs.

This data is indicated when filling out the relevant tax returns, various off-budget calculations and in accounting documents, for example in a payment order. Checkpoints need to be placed only on those pages where these columns are present. The columns with individual entrepreneurs in these fields must be left blank or put a dash.

The most important requirement for the checkpoint is that only legal entities receive it, and the individual entrepreneur is left without it.

Reasons for appropriation

The modern legislative framework provides a fairly clear procedure and description of the reasons why a checkpoint can be given to a certain legal entity. Since the checkpoint is always and without exception assigned only to persons with legal status, that is, organizations, the very concept of checkpoint of an individual entrepreneur can hardly be used in working terminology, despite the fact that the checkpoint of an individual entrepreneur is indicated in a separate column.

The checkpoint form is given to an organization operating in Russia if the following key circumstances exist:

At a specific location of the operating organization. At the same time, she is assigned a TIN.
Based on the new location. If an organization changes its geographical location, then it may be located in the territory of another tax authority.
According to the recorded location of each division of the operating organization in a manner clearly established by tax structures.
At the new geographical location of a separate operating unit, that is, a specific branch of an existing organization. If a branch of a company is located in a territory that is already under the jurisdiction of another tax authority, such a branch is assigned a separate checkpoint.
According to the geographical location of the property owned by it, as a rule, real estate and all vehicles.
On other grounds provided for by tax legislation, in case of adjustments or changes in laws.

Only for these above reasons, the checkpoint is granted to a certain legal entity. In other situations, checkpoint is not provided.

Tax legislation, in addition, provides checkpoints to some foreign organizations. Foreign legal entities can obtain their own checkpoint in the following circumstances:

A foreign legal entity, according to the law, can obtain its own checkpoint at the specific location of each of its branches separately.
According to the new geographical location of a separate branch, if the department of the working structure has moved to a new location under the jurisdiction of another tax authority.
According to the specific location of the real estate and transport property it owns.
For other legal reasons prescribed in the relevant tax legislation.

These are all the basic rules for obtaining a checkpoint by domestic and foreign legal entities.

Decoding the code

The definition of what a checkpoint is is probably clear to everyone. But few people delve into the composition of the code itself. This is, as a rule, the work of accountants and tax specialists; other people do not really need to delve into this. But it is still useful to know the details.

The registration reason code itself is a specific set of numbers. Usually at the end there are 01 001. Sometimes there are numbers like 43 001. But changing digital positions is not common.

The code means that the funds are transferred to one of the branches of the current counterparty. This code is essentially a specific set of 9 digits. Digital values are divided as follows:

The first two digital characters indicate the region code in Russia.
The next two digital characters indicate the number of the inspection that registered the organization.
The fifth and sixth characters indicate the specific code of the existing reason for the decision to register.
The remaining three digital characters are a specific number of the registration order for some reason, in other words, the company was registered several times for the same reason

This set of numbers is extremely important, and they must be present on the documents of a legal entity in the appropriate column. A complete list of digital symbols and codes is given in a special departmental reference book. This reference book, by its status, is a purely internal document. Previously, it could be viewed on the official website of the tax service, but now, unfortunately, it is quite difficult to find it in the public domain. The tightening of rules in government agencies has not spared tax officials.

Although it is now quite difficult to determine the exact codes, the previous encoding still works. Today the coding order is divided as follows:

Code - 02, 03 and 43. They mean the procedure for registering a branch of a domestic organization.
Code - 04, 05 and 44. They mean registration of a specific representative office of a functioning organization.
Code - 31, 32 and 45. This is a special message about the opening of a separate unit.

The above system of codes is no longer assigned at the moment, but they still remain valid. They do not change, and organizations work with them to this day. An organization that does not fill out the code column will not be able to obtain a valid registration and operate in accordance with tax legislation.

How to change the code?

A code change for an existing organization can occur if the need arises. As mentioned above, this situation arises if a branch of an organization changes its geographical location, ending up in an administrative territory controlled by another tax authority.

The new code will be needed by an operating organization upon subsequent registration of certain property and transport equipment with a legal entity and on other grounds provided for by tax laws.

Other grounds may exist, for example, if a specific legal entity that already has a checkpoint has found some area with minerals. This subsoil plot becomes, by law, a certain part of the organization’s property. In this regard, a new checkpoint is assigned.

Most often, an organization can receive a new code due to a move; a change in geographic location occurs more often than the purchase of new equipment, and even more so the discovery of new mineral resources. When working in an organization or with organizations, you need to pay attention to the checkpoint constantly; if the set of numbers suddenly changes, you need to immediately find out from your counterparty the reasons for the change: why this happened, whether their code is correct or not.

Unlike the TIN, the resulting code mainly determines whether the organization belongs to a specific tax authority and the reason for such identification. On this basis, several organizations may have the same digital code. These organizations may undergo registration procedures with the same tax authority and even for completely the same reasons. The only thing that distinguishes them from each other in such situations is the name of the organization, its separate status.

Employees of existing organizations should be more careful when working with other organizations, such as banks. Bank employees know that it is not necessary to fill out the checkpoint, but misunderstandings often arise between counterparties. In this case, you need to refer to tax legislation and a certain registration procedure.

No misunderstandings should interfere with the work of the organization. In some cases, the bank may still require you to fill out the checkpoint field, but in this case you can only put zero and nothing but zero there. The bank is obliged to accept such a document in accordance with tax legislation. There are no reasons for refusal.

How is it processed?

Registration and filling of tax returns have some features. For example, when you have to fill out a UTII tax document, that is, a tax return for the imputed income itself.

When filling out this declaration, you should be especially careful, since a new checkpoint needs to be installed. The fifth and sixth digits in an existing digital code can now only be digits 35 or 77. Digital sets 01 or 35, which were previously widely used, are no longer assigned.

So what influences a legal entity’s choice of numbers for the code? In fact, in this case, her personal status matters. If the organization is Russian, then only 35 is given. If we are talking about a representative office of a foreign company, then only 77 is given. There can be no deviations from these rules.

A new checkpoint may mean that your specific counterparty has received a new status as a large tax payer. Large taxpayers, in accordance with the rules of tax legislation, are registered with one of the interregional tax structures. There they will be assigned an additional code. One organization ends up with two different checkpoints at once. They indicate the status of a tax payer and determine it by its geographical location.

Interregional structures of the tax service have a special code with the number 99, the following numbers indicate the number of the tax authority.

The authorities recommend that organizations indicate in their accounting documentation the code number that was previously assigned to the current taxpayer. If a person who is a supplier nevertheless indicates the checkpoint issued to him at his location, this will not be considered a violation. And there shouldn’t be any problems with taxation. Today, the checkpoint is an important element in the system of tax legislation and taxation.

The Tax Administration requires that the selection of suppliers be carried out with particular care. In most cases, accounting staff are responsible for checking documentation and details. Many people are familiar with such a designation as TIN, but the checkpoint still raises many questions.

Basic Concepts

The decoding of the checkpoint sounds like this: code for the specific reason for placing legal entities on the appropriate accounting system. This code contains certain information that makes it easy to understand why a particular organization is registered with the tax service.

If this code is not present, then legal entities are deprived of the right to perform certain actions.

It is worth remembering that the service is provided on a paid basis. It will be necessary to pay a state fee in the amount of 200 rubles for receiving information. If the request is urgent, the cost increases to 400 rubles. All you have to do is go to the department in person, taking your passport with you.

When someone works with a branch of a company, it is important to confirm the legality of the actions of the person who represents the interests of the enterprise. Separate enterprises are not registered as independent legal entities; they are created in order to effectively organize the company’s turnover.

About tenders and code indication

Organizations will not be able to enter into certain types of contracts without specifying the checkpoint. But registration is possible, there will just be difficulties. For example, this condition becomes mandatory when submitting applications for some municipal and government orders.

If the details are missing, the application may be filtered out at the first stage of consideration. The checkpoint in this situation affects competitiveness when participating in tenders.

Combination with Taxpayer Identification Number

Indicating a checkpoint without a tax identification number is very rare in practice. TIN is a digital designation consisting of ten characters. The structure has several blocks, just like a checkpoint. The last five digits are used for the individual number assigned to each taxpayer. The last digit will be the control digit.

Each division can have its own checkpoint if the company has several branches, and the TIN is one, the same one assigned to the main office.

Replacement procedure

The gearbox is replaced under the following circumstances:

if the organization is registered at the address where the vehicles or real estate are owned;
when registration is organized where separate units are located;
after moving, changing the actual location;
for other circumstances, if they are provided for in tax legislation.

How to find out the TIN of an organization, and with it the checkpoint? More details in the video.

In the modern age, it is impossible to imagine life without formalizing any financial obligations, contractual relations between organizations and individuals. In order to understand business, calculations, and financial issues, you need to know the basic terms and rules. Even simply filling out receipts involves the need to understand the transfer details, how many digits there are in the checkpoint, BIC, and TIN, so that the payment is made correctly. Understanding what a bank checkpoint is and how many digits are in the checkpoint number will allow you to make transfers correctly and pay for your obligations, without fear that the payment will go to the wrong organization.

Bank checkpoint - what is it

The decoding of the abbreviation of this concept will help clarify the situation with the checkpoint. The letter designation checkpoint means an abbreviated version of the definition "Code of reason". This code is a unique combination of nine digits that designates a particular organization under the control of the Federal Tax Service. As a rule, this combination is assigned to the taxpayer simultaneously with the receipt of the TIN and is confirmation that this legal entity is registered with the tax office.

To, for example, find out the details of Sberbank, you need to go to the “About the Bank” tab on the website

Since the bank is the same legal entity as other organizations, The presence of this code is required in the details. Using this code, you can determine the location of the bank branch whose details are indicated in the payment document.

A checkpoint is a bank detail that is most often required when filling out receipts for payment of traffic police fines, duties, or when making non-cash payments for goods or services in favor of a specific organization.

Bank checkpoint: deciphering the meaning of numbers

The first 2 digits correspond to the region of registration of the organization as a taxpayer.
The third and fourth digits indicate the tax number, registered. As a rule, the first four digits must match the starting digits in the organization's TIN.
Two the following numbers indicate the reason for registration legal entity.
Three the last numbers show the number of times this organization was registered. For example, the last digits “001” mean that the legal entity was registered for the first time.

If branch details are indicated

The checkpoint is part of the general details of the organization, confirming that the legal entity is a taxpayer. However, it is not always required to indicate it. The point is that this code helps determine:

whether the recipient of the transfer is a legal entity;
which region the taxpayer belongs to;
whether the funds will be transferred to the main company or its branch.

How the checkpoint is deciphered in the details

For example, most counterparties have 01001 as the last digit. If the numbers are different, for example, 043001, this means that the transfer is addressed to a branch of the company.

You can find out the reason codes for the statement from a special departmental directory (SPPUNO), but it is impossible to find it in the public domain, since it is an internal document of the Federal Tax Service.

The most common codes indicating the reason for setting include the following:

02, 03, 43 – assigned to branches of organizations in the Russian Federation;
04, 05, 44 – assigned to representative offices;
31, 32, 45 - intended for a separate unit.

Helpful information

When making payments, it is useful to know the following:

A certificate on which the checkpoint must be indicated

Credit institutions, as a rule, do not indicate their checkpoint in documents.
This information is not available for individual entrepreneurs.
For taxpayers whose tax deductions are considered regionally significant, an additional checkpoint is assigned at the place of registration of the organization.
If the checkpoint has the initial numbers “99”, this means that the legal entity is one of the largest taxpayers and is registered with the interregional tax office.

Understanding what a checkpoint is in the bank details of an organization will allow you to correctly prepare payment documents and indicates some features of a legal entity: its place of registration, the significance of its tax deductions, the presence of branches and other nuances.

Registration reason code(often used abbreviation “KPP”) is a group of symbols that are assigned to a legal entity in addition to the personal TIN code immediately after registration with the Federal Tax Service. The checkpoint code determines whether a legal entity belongs to a certain tax structure, as well as the reason for registration with the tax office. This means that one company may have several such checkpoints.

Registration reason code: when is it assigned?

KPP is a special code that a company receives upon registration :

At the place of work of separate units. To receive it, you need to submit an application using the appropriate sample, as well as copies of papers confirming receipt of the TIN. Documents on the creation of a separate structure (if any) are also required.
At the place of activity of the newly created company or in case of reorganization of the structure. The checkpoint code is assigned simultaneously with the TIN.
At the location where the real estate or transport owned by the company is located. To obtain a reason code for registration, basic information must be submitted to the Federal Tax Service.
For other reasons, which are provided for by the Tax Code of the Russian Federation.

When can the checkpoint change?

The registration reason code changes if :

Changes in the location of the company (if it moves). The need to change the checkpoint arises when registering with another tax service.
The emergence of new real estate (transport) and its registration.
Opening of new separate divisions.
For other reasons.

The most common case of changing the checkpoint is when a legal entity moves and is forced to register with another tax office. In any case, when changing the code, it is worth checking with the recipient of the funds whether such changes are relevant or whether it is an error.

Structure and decoding

To decipher it, it is worth knowing the structure of the checkpoint and its features. The registration reason code contains nine characters, and the designation itself has the following form - “XXXX-FF-GGG” , Where:

XXXX- the first four characters, which are the code of the tax structure (the one that registers the organization), registers property, separate divisions or transport.

FF- two numbers reflecting the reason for registration. They play a key role for the company. So, for legal entities of the Russian Federation this number will be from 01 to 50. If the company is foreign, then the numerical value will be from 51 to 99.

GGG- the next three characters, which are a serial number. This indicator is assigned to the organization upon registration with the tax office and cannot be repeated.

Registration reason code: what is worth knowing?

In the case of the registration reason code, it is worth considering a number of points :

The checkpoint of some banking institutions may not be specified in the documents.

Individuals who work as individual entrepreneurs are not assigned such a code. Credit organizations and the tax service know about this, so the field with this code does not need to be filled in. If difficulties arise in mutual understanding between different entrepreneurs, you can refer to the Tax Code of the Russian Federation and the rules for registering individual entrepreneurs.

The largest tax payers receive one more (additional checkpoint) in the region of registration. In this case, the first digits of the code will be “99”. This means that the legal entity is registered with the interregional tax inspectorate, which controls the largest companies. The code of such structures is written in papers related to the payment of taxes at the federal level.

Let's sum it up

Registration reason code is a detail that must be specified during registration. :

Payment orders.
Accounting papers.
Tax reporting and others.

At the same time, the checkpoint applies only to companies (legal entities), and individual entrepreneurs do not need it. When filling out documents, the latter leave a blank field or write down the number “zero”. Changing the checkpoint code is a common thing for companies, so this fact should not be surprising, but an extra double check if in doubt will not hurt.

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 decrypted?

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 - 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 record (making changes) - 2; to the main state registration number of the 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 entered into the state register during the 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.

6th and 7th 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 entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, to 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 get 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 of a 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.