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How to find out the checkpoint knowing the tax identification number. Organizational checkpoint - how to find out? How to find out the registration code by TIN of an organization using the Unirate24 service

In Russia, to ensure the convenience of conducting statistical research, automated processing and systematization of economic information, the All-Russian Classification of Objects of Administrative-Territorial Division (OKATO Code OKTMO) was introduced in 1995. The purpose of introducing OKATO digital encoding was the need to process large volumes of financial information and the inability to use old Soviet systems for recording the territorial characteristics of business entities.

The most important difference between OKATO code and OKTMO code is the search algorithm in their database. If in OKATO the main feature characterizing the search object was its affiliation with any subject of the federation, then in OKTMO the search is conducted in the direction of determining subordination in the hierarchy of municipal associations.

How to find out OKTMO by TIN

To find the necessary information about the municipal code, you will need to know the address or OKATO. The desired address is gradually entered into the search bar using pop-up tips. As a result of these actions, a new page will open with an extensive database, including the OKTMO code.

On the main page there is a section “Taxation in the Russian Federation”. Among the list of subsections, you need to click on the item “Presentation of tax and accounting reports.” After opening a new window in the registry, you need to find and use the heading “Details for filling out the reporting of settlement documents.”

All-Russian Classifier of Municipal Territories (OKTMO)

On the CHESTNYBUSINESS portal, you can check and receive OKTMO for companies and individual entrepreneurs for free.
The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.
You can also find out the OKTMO code for free using the TIN of a legal entity or individual entrepreneur.
The company card obtained by searching by TIN contains all open official information about companies and entrepreneurs in the Russian Federation, including the OKTMO code.

OKTMO structure:
The OKTMO code can consist of 8 to 11 digits:
1.2 digits- The subject of the Russian Federation;
3-5 digits– populated area within the subject;
6-8 digits– urban settlement and rural areas (or areas between them);
9-11 numbers– a populated area within a municipal territorial entity

How to find out the OKTMO code and what it is

Any business activity is “tied” to one territory or another; using the OKTMO code, the State Statistics Service can easily determine which one. By studying the structure of OKTMO, you can consistently determine the territorial affiliation of the subject of taxation:

The OKTMO code can be found from OKATO using the same websites of the Federal Tax Service and the Ministry of Finance. The procedure is completely similar, only instead of the address you will need to enter the OKATO code you know. It is quite possible to use additional Internet resources, for example, FIAS or OKTMO.RF.

Where and how to find out the checkpoint of an individual entrepreneur

Each entrepreneur, due to the nature of his activity (when filling out all kinds of payment and accounting documents), has to deal with various abbreviations: OGRNIP, OKTMO, OKPO, KPP. People often ask what the checkpoint of an individual entrepreneur means. Let's figure it out.

  • Two more digits are the reason code for registration (the list of these codes is given in the directory - SPPUNO). Previously, the official website of the Federal Tax Service provided the opportunity to familiarize yourself with this directory, but now this code classifier is intended only for internal use: therefore, it will not be easy to find it.
  • The three digits that complete the code are an indicator of how many times a particular company has registered for a given reason in a given division of the Federal Tax Service.

How to find out the OKTMO code

  1. Theoretically, you can take advantage of the duty of fiscal services to provide taxpayers with the necessary information within their competence, and find out the code number by phone. By law, Russian taxpayers have such a right. However, in practice, a tax officer more often recommends that you use the services of an online tax service, and does not give the required answer.
  2. Since there is a demand for OKTMO search, new offers to provide search services appear almost every day. Thus, many commercial sites offer the use of various programs to find out the code of interest by OKATO code, address or tax identification number. But when using this method, beware: there are more and more scammers who want to get money from you fraudulently every day. Moreover, the risk of receiving incorrect information in this case is also considerable. Therefore, it is better to use the proven government service https://www.nalog.ru.
  3. One of the frequently asked questions among those who are looking for the source of the OKATO code is: is it possible to find out the code on the State Statistics website? The answer to this question is negative. But on this website http://www.gks.ru you can find a current list of codes in MS Word format and search for the code of interest in it.

OKTMO, the all-Russian classifier of municipal territories, was approved on December 14, 2005. Its purpose is to show which territory the organization or individual entrepreneur belongs to. By order of the Ministry of Finance, OKATO was introduced as mandatory for use, instead of the previously used one. These changes came into force from the very beginning of 2014, but due to the fact that taxpayers began to make many mistakes when introducing the new code, it was decided to extend the use of the old one until the end of 2014.

How to find out the checkpoint of a separate division of an organization

IMPORTANT! The checkpoint of a unit can be changed if it changes its legal address and moves to the territory under the jurisdiction of another inspection. All banking organizations that provide services to the unit, as well as counterparties, must be notified of such changes.

  1. Determine the exact name of the organization using the tax service service located at: egrul.nalog.ru. To obtain the necessary information, simply enter the TIN of the legal entity in the window that opens.
  2. Create a request for an extract from the Unified State Register of Legal Entities using one of the following methods:
    • using the service offered by the Federal Tax Service, for which you need to go to the address: service.nalog.ru/vyp and order an extract from the Unified State Register of Legal Entities in electronic form absolutely free of charge (the document is generated within a day from the moment the request is submitted and is available for downloading within 5 days).
    • by personally visiting the territorial office of the Federal Tax Service and leaving a request for the preparation of a document.

OKTMO code how to find out

In order to find out the OKTMO code, you can use various services. So, if you have an OKATO code, then you can use the Federal Tax Service service, on the official website, or by using an alternative resource. To do this, you enter the OKATO CODE and receive the translated OKTMO code from it, for example, for the Vidnoe urban settlement, located in the Leninsky municipal district of the Moscow region, the following code will be determined: 46628101.

Any organization, regardless of the nature of its activities, can create separate divisions. There can be as many of them as you like. The most common are representative offices and branches. But there are other structures. For example, stationary work positions can also have the status of “separate”. After receiving notification of the opening, the tax office assigns a checkpoint. Let's look at how to get and generally find out.

Peculiarities

Companies, in accordance with the Civil Code of the Russian Federation, can be created to conduct business activities in general or perform certain tasks. In this they are no different from other entities engaged in economic activities.

A legal entity has the opportunity to open its own separate divisions (hereinafter also referred to as OP). This right is enshrined in Art. 55 of the Civil Code. Let us clarify that merchants are formally deprived of this opportunity.

Opening an OP does not entail the creation of a separate legal entity. It is part of an already registered organization, which means it does not have the same scope of legal rights and obligations.

The Tax Code contains clear features that must necessarily be inherent in “separateness”:

  1. availability of stationary workplaces;
  2. The head office and the OP have different addresses.

The absence of at least one of these signs means that there are insufficient grounds for opening a new structure in the OP status. The creation of a “separateness” in this case will contradict Article 11 of the Tax Code. This means a separate Checkpoint of a separate unit will not be.

The Civil Code mentions only two forms of OP:

  1. branch;
  2. representation.

At the same time, Art. 55 of the Tax Code of the Russian Federation provides another type of separate unit - equipped working positions.

The opening of branches and representative offices implies the appearance of data about them in the Unified State Register of Legal Entities (in the case of equipped workplaces with the status of EP, this does not happen). To do this, you must first fill out an application (there are approved forms) and send it to the tax authorities.

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 subdivision by 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 03.03.2004 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.

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 her 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.

Read also How can an individual receive an installment plan to pay personal income tax?

Despite the fact that the parent organization and all its separate divisions have one TIN, KPP is assigned to each of them. This will happen even if the organization does not submit application to the checkpoint of a separate unit.

Then information about Checkpoint of a separate unit from the local tax office they are sent to the one where the parent company is registered.

According to the rules on TIN (approved by order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/435), when creating any form of a separate unit, it must be assigned a checkpoint.

Why is it needed?

Concerning Checkpoint of a separate unit, then it is always different from the checkpoint of the parent enterprise. The bottom line is that the reasons for tax registration are initially different.

So why does every department need a checkpoint? So: if you decipher the set of numbers assigned to a separate structure - checkpoint, you can immediately determine:

  1. in which subject of the Russian Federation the OP is registered;
  2. for what reason was it created?

How to find out

Before you understand the decoding of the assigned checkpoints in order to obtain information about the OP, you need to understand how you can find out Checkpoint of a separate unit (according to TIN including).

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 in order to obtain information about Checkpoint of a separate unit Just go to the official website of the Federal Tax Service of Russia and request an extract from the Unified State Register of Legal Entities. The exact link is www.egrul.nalog.ru.

However, this won't help. The fact is that by order of the Ministry of Finance dated December 5, 2013 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 find out Checkpoint of a separate unit according to TIN.

KPP - reason code for registration. Organizations receive this combination of numbers, which complements the TIN, upon registration.

It is impossible to find out an individual entrepreneur by the INN, since this code is not assigned to individual entrepreneurs.

The combination consists of 9 characters and is deciphered as follows:

  • The first 2 digits are the code of the region where the company is registered. For the largest taxpayers who are registered with interregional inspectorates, the checkpoint begins with the numbers “99”. This is an additionally assigned detail that is indicated when paying federal taxes; The regional code of such companies is also retained. Therefore, the largest taxpayers have two assigned codes, which are used in different cases.
  • The 3rd and 4th digits are the number of the tax office that registered the company. Together, the first 4 digits make up the code of the Federal Tax Service to which the company is attached.
  • The 5th and 6th characters are the encrypted reason for registration;
  • The last 3 digits are the serial number when registering.

Separate divisions - branches and representative offices - are not registered as separate legal entities. There is one legal entity, and the divisions are considered part of it, having the same TIN as the main enterprise. Despite the same identification number, the registration code of a branch or representative office may differ from the code of the main legal entity.

The code of a separate division is tied to the Federal Tax Service where the branch itself is registered.

It is difficult to check the checkpoint of a separate division online - official extracts from the Unified State Register of Legal Entities do not contain such detailed information about branches and representative offices of companies. If you need to know exactly the department code, it is better to contact the branch itself for details or use commercial versions of the programs.

How to find out the checkpoint by TIN - detailed instructions

Let's figure out how to find out the checkpoint by an organization's TIN using services for verifying counterparties and write down this process in the form of instructions. When using one of the programs presented below, you can find out the necessary details in 2-3 steps.

How to determine a checkpoint by an organization’s tax identification number using the Contour Focus service

1. The TIN is entered into the search bar on the counterparty verification website Kontur.Focus - to search, log into a paid account or open free demo access for a while. After clicking on the search button, information about the organization will become available.

2. Basic details are visible immediately below the company name.

How to find out the checkpoint by the organization’s tax identification number using the Fira Pro service

1. The service provides a full certificate that helps assess the risks and benefits of cooperation with the company for a fee. However, the reason code for registration is visible without registration and transfer of money. Simply follow the link to the site page, enter your tax identification number in the line and click the search button to find out the information you need.

2. You will be taken to the company card: to find out the necessary data, select “Basic information” in the menu on the left, then “Details”.

3. Three tabs will open among the details:

  • Federal Tax Service data,
  • Rosstat data;
  • comparative data that is only available in the paid version.

You will find the necessary information about the company in the tab - Federal Tax Service data.

How to find out the checkpoint by the organization’s tax identification number using the SKRIN@ASTRAL service

1. The SKRIN@ASTRAL service does not have a free demo version; commercial users can use the search in this system. After logging in using your username, click the “Legal Entities” tab. In the first search line, enter your taxpayer identification number or organization name and click “Search.”

2. From the list of opened Sberbank divisions, select the first item - the parent company.

3. Basic information about the organization will appear on the page.

How to find out the registration code according to the TIN of an organization using the Unirate24 service

1. The organization’s details are visible in the extract from the Unified State Register of Legal Entities, which can be purchased on the Unirate24 website for 100 rubles. Top up your balance using a bank card or account, select the type of certificate and click “Next”. A more expensive business certificate, in addition to basic information, contains an analysis of the company’s financial activities.

2. The details we need are in the statement in the second column.

How to find out the checkpoint by TIN of an organization on the tax service website

1. On the page for searching information about the registration of legal entities, enter the known details and numbers from the picture, then click “Find”.

2. To find an organization’s checkpoint on the tax website, you do not have to download an extract from the Unified State Register of Legal Entities - the details are visible immediately on the page that opens.

Since 2015, when transferring funds, the payment order must indicate details identifying the sender and recipient of the payment: name, tax identification number, checkpoint. The Federal Tax Service recommends exercising caution when concluding an agreement and choosing a counterparty.

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When paying bills, you must be careful about organizations that have changed checkpoints due to moving to another city or region.

Don’t be lazy to clarify the information: request balances, check the data on the bailiffs’ website.

KPP – reason code for registration. Assigned to the organization at the time of registration with the Federal Tax Service.

  • The code is indicated on the Certificate next to the TIN and contains the information:
  • on territorial affiliation with a subject of the Russian Federation;
  • registration authority data;
  • reason for registration;

serial number of the reason; Reason for production

– this is a two-digit code that reveals information about the taxpayer: affiliation with business entities, fulfillment of tax obligations, relationship to separate divisions, etc.

For example, Progress LLC, upon registration, was assigned TIN 6621001696 KPP 662101001. Using the KPP we can see the direction for submitting tax reports - the Federal Tax Service Inspectorate in the Sverdlovsk region with serial number 6621.

Reason for setting 01 - this code is assigned to residents of the Russian Federation registered as a taxpayer at their location. Organizations that do not pay taxes and fees at the place of registration have reason code 03, and international organizations - code 63.

The easiest way to clarify the checkpoint is to request from the organization a certificate of registration with the Federal Tax Service.

In situations where it is difficult to make a request, you can use the functionality of open free sources, data from information systems and the official response from the registration authority.

Official website of the Federal Tax Service

  1. Online search for checkpoints for residents of the Russian Federation– http://egrul.nalog.ru. In the search bar, enter the TIN or OGRN of the organization, click on search. In response to the request, you will receive information about the organization with basic details (name, legal address, OGRN, INN, KPP), as well as an extract from the Unified State Register of Legal Entities.
  2. Online search for checkpoints of foreign organizations https://service.nalog.ru/io.do. In the search bar, you must enter the organization's tax identification number (or name). The response to the request will show information about tax identification number, checkpoint, company name, and status.
  3. Browser search engine. In the search bar, type INN or OGRN. The search engine will select information from the pages where these details are found. This is the fastest way to clarify details. Please note that the results obtained will not be from an official source, but from information resources that do not always update information about counterparties in a timely manner.

Information systems, databases of legal entities

Modern IT companies offer interesting solutions for searching for counterparties. Paid data accumulation systems collect information about the activities of all legal entities registered in the Russian Federation. To find the reason code for registration, you need to enter the TIN in the search bar of the service.

The systems are convenient because you can set up filtering, and the results obtained show changes in the organization: change of checkpoints, replacement of managers, opening and closing of branches and divisions. The disadvantage of the method is untimely downloading of data from the Federal Tax Service website. Some sources take from 2 weeks to 2 months to update information.

Receiving information from the Federal Tax Service in the statement

If you need to obtain reliable information about the details of the organization, then you need to contact the Federal Tax Service with a request to provide an extract from the Unified State Register of Legal Entities. Currently, a paper extract certified by the Federal Tax Service is the most reliable source.

To order an extract, you need to contact the Federal Tax Service with a request. The request is made on the website in your personal account, or at the Federal Tax Service. This is a paid service, so before submitting you will need to pay a state fee of 200 rubles for providing an extract. The statement will be ready within five working days. If you urgently request a document, the fee will be 400 rubles. All you have to do is contact the department with your passport to obtain information.

The checkpoint, unlike the tax identification number, can change. It is important to receive timely information and understand what exactly has changed in the counterparty.

Reasons why an organization may change checkpoints

Change of registration address

  1. When moving, organizations register a new address with the Federal Tax Service. If the tax office changes, the company receives a certificate with a new checkpoint.
  2. The company decided to change its place of registration(for example, register at the place of registration of the branch).
  3. The company decided to register at the location of the real estate or vehicle registration.
  4. It is possible to change registration at the location of production.

If, when concluding a contract, you saw that the checkpoint has changed, ask the counterparty for a letter with clarifications. Pay special attention to a company that is “moving” to another region or city. Practice shows that unreliable partners begin liquidation by changing their address and manager.

The company became the largest taxpayer

Some organizations, based on the results of financial and economic activities, turnover, taxes paid, capitalization and influence, have the status of the largest taxpayer. Such legal entities receive a second checkpoint and are registered with the Interregional Inspectorate. The checkpoint of the largest taxpayers begins with the number 99.

From the moment the status is assigned, companies, on the recommendation of the Ministry of Finance, indicate a new checkpoint in their documents.

Checkpoints at separate units


 Heads of departments act on the basis of regulations and provisions adopted by the company.

When working with companies with a developed branch network, it is important to find confirmation of the legitimacy of the person introducing himself as the director of the branch or OP, to conduct price negotiations, conclude contracts, and submit an offer.

According to the Tax Code of the Russian Federation, organizations that have the status of separate divisions are registered at their location.

Separate divisions are not registered as independent legal entities.

For example, the company's main office is located on Lenin Street. In order to solve organizational problems, a manager may decide to open an office on Mira Street. Within a month from the opening of the office, he registers with the tax authorities a separate division located on Mira Street.

The unit is issued a certificate of registration indicating the TIN of the head office, but the checkpoint will be different. The reason code will indicate that the legal entity operating on Mira Street is a separate division. The last digits of the checkpoint indicate the serial number of the separate unit.

FGAOUVPO "SFU" INN 2463011853 KPP 246301001 - an educational institution registered in Krasnoyarsk, there is a separate division in Achinsk with KPP 244302002, where 2443 is a division of the Federal Tax Service, 02 is registration as a separate division, 002 is the serial number of the registered division.

OP Features:

  1. The OP does not keep accounting records; the responsibility for paying taxes and fees lies with the main company.
  2. Divisions are easy to create and quickly closed. When creating an OP, changes to the constituent documents are not necessary.
  3. Changes to the constituent papers are made only when the parent company opens a branch or representative office.
  4. Rarely, based on the decision of the head of the company, a branch can act as an independent taxpayer for certain types of tax.
  5. Information about the assignment of the status of a branch or representative office will be reflected in the Unified State Register of Legal Entities extract.

When concluding an agreement with a separate division, you need to request a power of attorney from the manager. The power of attorney will list the powers vested in the manager. If the head of a department, concluding a transaction, goes beyond the scope of his authority, then such a transaction may be declared invalid on the basis of the Civil Code of the Russian Federation, Art. 174.

Branch– a territorially separate division of the company that performs all the functions of the organization. Representative offices perform the function of representing the interests of the company. Heads of branches and representative offices act on the basis of internal regulations and regulations adopted by the company. Information about the branch and representative office is reflected in the Unified State Register of Legal Entities extract.

The FBU "Russian Center for Forest Protection" INN 7727156317 has registered more than 20 regional branches throughout Russia. One of the branches is the Federal Budgetary Institution “Russian Center for Forest Protection” of the Kaluga Region with checkpoint 402702001.

The status of the branch and representative office is reflected in the constituent documents, therefore, when working with such organizations, you need to check the extract from the Unified State Register of Legal Entities. When working with representatives from separate divisions, it is necessary to collect data about the company and request confirmation of the authority of the management of the OP.

Nowadays, all information about the actions of any economic agents is encoded and collected, and now there is so much of it that it is sometimes quite difficult to navigate it or, at least somehow, even figure out what such data means.

In our material today, we will look in detail at the basic rules for assigning a checkpoint encoding, we will analyze what these numbers mean so that you can at least somehow navigate this data, and then we will tell you how to find out the checkpoint by TIN.

Let us immediately note that in our country, different rules for accounting and conducting business activities apply to different economic agents. Therefore, controversial situations often arise regarding the accounting and procedure of actions of legal entities and individuals. Registration of organizations and individual entrepreneurs actually occurs in different ways, but, unfortunately, not everyone knows about it. In connection with this, confusion often arises when filling out official documents, such as contracts, payments, declarations, invoices.

Today we will consider in detail the issues related to checkpoints for individual entrepreneurs and organizations so that you do not have any questions with understanding and searching for such data. Namely, we will analyze in detail what a checkpoint is, its essence and why it is needed, where and how to find it.

What does the gearbox code mean?

checkpoint- this is the reason code for registering an economic entity for tax purposes with the state tax service. This code is assigned by Federal Tax Service specialists when registering a taxpayer.

The gearbox coding includes nine digits in which the following is coded:

  • The affiliation of a subject of financial and economic activity to a certain region of the Russian Federation, that is, the place where the initial registration was made as an economic subject of commercial (non-commercial) activity - the first two digits of the encoding.
  • The designation of the number of the tax authority that carried out the registration of this economic entity of commercial (non-commercial) activity is the second pair of encoding digits.
  • Two-digit coding of the reason for registering a taxpayer with the Federal Tax Service, which is carried out according to the Russian classifier. Detailed meanings of the codes can be found in the SPPUNO directory (previously it was posted on the Federal Tax Service website, but now you need to look for it yourself). The values ​​of this encoding are usually set from “01” to “50” for Russian economic entities, and for foreign organizations from “55” to “99”. This encoding may indicate the reason for the registration of the taxpayer-organization, both as an integral unit and as its structural unit, for example, a branch.
  • The three-digit encoding at the end of the code shows how many times this taxpayer was registered with this Federal Tax Service inspection for the same reason for registration.

Thus, the first four digits of the checkpoint code must match the TIN. And the last three digits indicate the number of re-registrations. Therefore, the gearbox coding is actually quite simple and easy to understand and remember.

Let's consider a simple example - checkpoint 780701001. This encoding means:

  • that this organization was registered in St. Petersburg;
  • in the territorial Federal Tax Service No. 7 for St. Petersburg;
  • registration with the tax service of the taxpayer was carried out by specialists of the Federal Tax Service at the place of its initial registration - code “01”; if the coding differs from “01”, this means that the registration of this taxpayer was carried out at the location of the main office, branch, real estate of the organization, or, for example, for resource-extracting organizations, at the location of their location (production);
  • encoding “001” indicates initial registration with this Federal Tax Service.

Please note that the coding of the checkpoint of taxpayer organizations may change, for example, when the location of the head office or division of the organization changes, as well as for other reasons. In connection with this, there is a need to double-check the checkpoints of your partners’ counterparty organizations; below we will tell you how you can do this.

Some organizations may have several checkpoints, which also creates the need to clarify and verify the details of partner companies.

Why does the tax service assign checkpoints?

In general, the checkpoint encoding is one of the main “passport” details of an existing economic entity. This number must be indicated in all contracts, payment documents, accounting and tax documents.

Let us recall the main list of official details that must be indicated by existing economic entities when they carry out any financial and economic activities:

  • OGRN;
  • OKVED;
  • OKTMO.

The Russian practice of conducting any financial and economic activities of entities implies the mandatory indication of all of the above codes, and their absence may negatively affect the implementation of financial and economic activities. For example, a subject of financial and economic activity may have limited rights when admitting or participating in government and other tenders, when concluding various other agreements with business partners.

These codes allow government agencies to monitor and control the activities of economic entities throughout the country, as well as maintain full operational records of them. In the information databases of the Federal Tax Service you can find data not only on currently operating organizations and entrepreneurs, but also on entities that ceased their activities for some reason several years ago.

When changes are made to the checkpoint

As we already mentioned above, the checkpoint coding is carried out according to the territorial location of the organization and the Federal Tax Service, as well as the code of the reason for the taxpayer’s tax registration. Consequently, there may be several organizations with the same checkpoints, and these codes may change during the activities of economic agents-organizations.

If the location of the organization's offices or its assets changes, as well as changes in the scope of activity, changes in the grounds for registration and re-registration, the coding of the checkpoint can be changed - Federal Tax Service specialists assign a new checkpoint to the organization, the data in the federal accounting databases for this organization changes, and the official details of the organization also change .

If you need clear identification of any of your partners or counterparties, always use their TIN; it remains unchanged in any case. And to find accurate, current information, use only official sources. The records of all economic entities are now maintained by the Federal Tax Service, so it is best to go here - here the information is updated, first of all.

Can an organization have several checkpoints?

Yes, indeed, in some cases, organizations may have several checkpoints. Some large organizations receive the status of “largest taxpayer” from the tax service and are assigned additional checkpoints. The first digits of such checkpoint encodings begin with “99”, followed by the number of the territorial Federal Tax Service, which registered this economic entity.

Thus, some large organizations have territorial checkpoints at their location and interregional checkpoints with a coding starting with “99”. The remaining digits of the code are assigned according to general rules.

Therefore, if you are dealing with a large organization with several branches, keep in mind that different divisions may have different details and they will most likely differ from the details of the parent organization or the details of its central office. In such cases, when indicating details in financial documents and contracts, you need to be especially careful and double-check the data you have, this will allow you to avoid controversial legal and financial issues in future activities.

Checkpoint for individual entrepreneurs

When individual entrepreneurs begin their commercial activities in the status of individual entrepreneurs, they undergo general registration with government agencies, their data is recorded in all official accounting information databases.

When an entrepreneur submits an application for registration to the tax service, he is assigned a TIN, OGRNIP, OKTMO. OKVED activity codes are also selected.

According to the current legislation, namely the Tax Code of the Russian Federation, only legal entities receive checkpoint coding from the Federal Tax Service. And individual entrepreneurs are classified as individuals and should not have a checkpoint.

Organizations- legal entities (LLC, JSC, etc.), as a rule, are not sufficiently aware of the rules of operation of individual entrepreneurs and impose requirements on entrepreneurs that are similar to those that apply to legal entities. And entrepreneurs constantly encounter, when filling out a variety of documents, the fact that they contain mandatory fields for filling out the checkpoint and they are required to fill them out. In such cases, in these columns, entrepreneurs must enter dashes or zeros, or leave the columns blank.

But often this is not enough and entrepreneurs find themselves forced to verbally explain to their counterparty partners that, in principle, they do not have an official checkpoint. Sometimes, unfortunately, when conducting competitive procedures or official tenders, due to the lack of checkpoint coding, entrepreneurs find themselves in difficult situations or even lost in their rights.

In this regard, we can only hope for another change in our legislation, which will somehow resolve these contradictory and conflict situations by introducing new rules that will facilitate the activities of small businesses.

The fact that an entrepreneur indicates checkpoint coding in any documents has no legal force, and when filling out documents for any government agencies (FSS, Federal Tax Service, Pension Fund, etc.) they are simply illegal.

Where can I find out the checkpoint?

In fact, finding out the checkpoint by TIN is not difficult; there are several simple options:

  • Find out the checkpoint from the registration documents of the organization;
  • Find out the checkpoint from any official financial documents of the organization (invoices, payment slips, etc.);
  • Find out the checkpoint from any legally significant documents, for example, contracts;
  • Find out the checkpoint from any government information databases, for example, the tax service database.

If you want to find out the exact official data of the organization at the moment, and as we noted, the checkpoint number may in some cases change over time and the data in the documents may simply become outdated, make a request through the state information base. The easiest way is to make a request to the Federal Tax Service.

A request to the Federal Tax Service regarding the checkpoint can be made in person (you will need to provide your passport data), in writing, or, easiest of all, online, on the tax office website. Information about checkpoints of organizations is open data and you won’t have any particular difficulties searching for it. In addition, you can find out the checkpoint through the Kontur database, and there are also other available sources, both free and paid.

In order to find out information about the checkpoint through the tax service, you can make a request for the TIN or request an extract from the Unified State Register of Legal Entities. In some cases, an extract from the Unified State Register of Legal Entities may be preferable, since it also contains other important details and information about the organization. And if you need detailed information about the entrepreneur, then you need to order an extract from the Unified State Register of Entrepreneurs.

Note that the Federal Tax Service database stores data on existing and liquidated organizations. Therefore, if you have doubts about the integrity of any of your counterparties, then it is better to contact the Federal Tax Service information database and immediately request an extract from the Unified State Register of Legal Entities.

How to find out the checkpoint by TIN online

How to find out the checkpoint through the Federal Tax Service online:

  • Go to the tax service website;
  • Open the section “Information on registration of legal entities” there;
  • Fill out the electronic request form, indicating the TIN of the organization you are interested in or its exact name.

In response to your request, you will receive an electronic form with information about the checkpoint of the economic agent you requested. If you wish, you can save this form to your computer or print it out.

You can also make your request on the site through the “All Services” section; there you can make other useful requests.

Today you can easily recognize your checkpoint or the checkpoint of any taxpayer organization registered with the Federal Tax Service. Moreover, this applies to both our Russian organizations and foreign companies operating in our country. Now foreign companies are also registered with the Federal Tax Service and pay taxes on their activities to the state treasury.

Conclusion

Today we covered in detail the question of what a checkpoint is, what its meaning is, why it is assigned and which taxpayers, operating economic entities, have it and which do not.

As you can see, the answer to the question of where to find out the checkpoint number for an individual entrepreneur is actually simple - individual entrepreneurs cannot have a checkpoint according to the current legislation, namely, according to the current edition of the Tax Code of the Russian Federation.

We have considered the question of how to find out the checkpoint for any legal entity in sufficient detail - the easiest way to do this is online on the tax website. There are, of course, other sources of information, but the data in them is often updated late, and these codes can change, and therefore, when turning to other sources, you risk receiving unreliable information.

It is important to note that the tax website contains basic information about both Russian and foreign companies operating in our territory.

We have also offered you several possible options for where and how you can find out the checkpoint of any organization, we hope you can now find the information you need.