The IRS requires that the selection of suppliers be made with particular care. In most cases, it is the accounting staff who are responsible for checking the 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: specific reason code legal entities to the appropriate accounting system. This code contains certain information, which makes it easy to understand why this or that 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.

The checkpoint is indicated along with the TIN on the documents when the organization is registered, in accordance with the requirements of the law. The checkpoint is issued by tax officials after completion of all necessary checks and the registration procedure itself. The checkpoint is also present in notifications with information about vehicles that were also previously registered.

In the field where you need to write the checkpoint, it is simply put zero, if the action is performed by a legal entity or counterparty performing the functions individual entrepreneurs. Individual entrepreneurs do not receive this code, although this column is present in the documents.

When assigned

Modern legislation clearly states causes, according to which the checkpoint can be assigned. It is always given to legal persons or organizations. The grounds may be the following:

1. Geographic location of the property owned, which includes all vehicles, immovable objects.
2. A new place where one of separate subdivisions enterprises, that is, a specific branch. He is assigned a separate checkpoint if he is located in a territory that is not subordinate to the same tax authority as before.
3. Recorded location of each branch that continues to operate- the assignment of numbers takes place in the manner clearly established by the tax authorities.
4. Depending on the new location. The organization may fall into the territory of responsibility of another tax authority with changes in location.
5. When an operating organization registers a primary address- at the same time, the management receives the TIN.

The checkpoint can also be obtained by foreign organizations. The bases are the same as above, only they are slightly smaller.

About decryption

The code itself looks like certain set of numbers. It ends most often as 01 001, you can find combinations of 43 001, but digital positions are changed infrequently.

Such combinations are transferring money to one of the branches of the enterprise. The code itself consists of 9 digits. Their value will be as follows:

• the region code on the territory of the Russian Federation is hidden in first two figures;
• the following two mean in which particular inspection the organization is registered;
• V fifth And sixth figures hide the specific reason for which the setting occurred;
• remaining 7, 8 and 9 symbols mean that the company was registered several times for the same reason.

For example, the code starts as 7713. This means that the organization is registered with the Moscow branch of the Federal Tax Service No. 13. In special departmental directories, not only the numbers themselves are given, but also their decoding. The status of the document is such that it is classified as purely internal. There are signs that indicate specific circumstances:

1. 02, 03, 43. To indicate the registration of a branch owned by a domestic company.
2. 04, 05, 44. This means that a specific representative office from a functioning organization is registered.
3. 31, 32, 45. Message that the work was opened by a separate division.

Such numbers are no longer assigned, although until now retain validity. There are no changes to them, and the organizations continue their work.

without checkpoint

In the documents, the checkpoint becomes an essential element for conducting non-cash transactions. Details of organizations are divided into are common And banking. It is to the latter group that the checkpoint is referred, if we study the current practice.

General information - any information that will allow you to identify the company. Usually this includes information that relates to registration, as well as legal addresses.

with checkpoint

The checkpoint is important for all transactions involving cashless payments. The size of the transaction and the amount do not matter. First, in this case, comes the full name, and then the numbers of settlement accounts. After that, there is additional information, including the checkpoint.

How to change the details of the organization in the 1C program, you will learn from this video.

How can I find out the code

The easiest way is to formally apply to one of the divisions of the tax service. There are other open free sources that you can use if necessary.

Using the Internet

1. Search engines in browsers. It is enough to type PSRN and TIN in the line. The search engine will choose the pages where this information is found most often. This is the fastest solution for refining props. But such sources of information are not official. These are ordinary pages, the information on which is not updated as often as we would like.
2. Online search by checkpoint for foreign organizations. at service.nalog.ru. You only need the name of the company, or TIN, which are entered in the appropriate lines. The response to the request will be full information about the counterparty, including the checkpoint.
3. Search online by residents. The page address is egrul.nalog.ru. You should click on search after entering PSRN or TIN. The answer to the request is all the basic information about the company and a complete extract from the Unified State Register of Legal Entities.

Information systems and extracts

Modern IT companies are ready to offer another interesting option to those who are looking for such information. There are systems for accumulating or collecting information on all legal entities, if they are registered on the territory of the Russian Federation.

The systems work on a paid basis, using the service is simple, just enter the TIN in the search box.

In such systems there is the ability to conveniently customize the search for certain parameters, depending on the preferences of each user. In the results, you will see not only the basic data, but also possible changes.

The disadvantage is the untimely unloading of data from the official website of the service. Some sources update too slowly.

Preparation of special statements

A request for an extract from the Unified State Register of Legal Entities is the best solution for those who want to receive reliable information that is fully consistent with reality. The most reliable source is a written extract from the Unified State Register of Legal Entities, which is not only issued, but also additionally certified by the employees of the organization.

It is enough to write a request to the Federal Tax Service by contacting the institution in person. But you can use the official website nalog.ru to resolve the issue.

It is worth remembering that the service is provided on a paid basis. Will need to pay state duty at the rate of 200 rubles for getting information. If the request is urgent, then the cost increases to 400 rubles. It remains only to personally apply to the office, taking your passport with you.

When someone works with a branch of the company, it is important to confirm the legitimacy 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 specifying the code

Organizations will not be able to enter into certain types of contracts without specifying a PPC. But the design is possible, there will just be difficulties. For example, mandatory this condition becomes when applying for some municipal, state orders.

Combination with TIN

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

Each division can have its own checkpoint if the company has several branches, and the TIN is one, the same one that is 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 subdivisions are located;
• after moving, changing the actual location;
• on other circumstances, if they are provided for in the tax legislation.

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

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What is a checkpoint and what does it consist of

The letter combination KPP is deciphered quite simply: Code of reason to be registered with the tax authority. This cipher consists of 9 characters, spelled out in the details of the organization and allowing 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 these are rather exceptional cases than the rule;

5-6 characters- this is the checkpoint itself, which is determined by the SPPUNO (directory of reasons for registering taxpayers). For Russian organizations, the code includes numbers from 01 to 50 (at the location), for foreign companies - from 50 to 99. For example, the numbers 45 indicate that the company is registered at the place where its separate representative office is located, 43 - on the territory finding a branch, etc. By the way, the fifth and sixth characters of the checkpoint in some cases can be not only numbers, but also 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 has been registered for a specific reason. For example, if the registration of an enterprise occurs a 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.

What is a checkpoint for?

Through this code, interested parties can easily determine the organization's affiliation to a particular department of the tax service in the territory of 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 tenders are announced from structures affiliated with the state, the checkpoint line in the details of the organization participating in the competition is mandatory. If you do not fill it out, then the application is unlikely to reach consideration.

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

Attention! If commercial organization there are several branches and representative offices, then 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, vehicles belonging to the enterprise, as well as other grounds prescribed in the Tax Code of the Russian Federation. In particular, mining companies, for example, receive PPC in administrative district where the centers of extraction of natural resources are located.

Where is the checkpoint assigned

The company’s registration reason code is received simultaneously with the TIN, immediately upon tax registration in the territorial tax service that the founder of the organization applies to. In cases where the enterprise moves to another administrative district subordinate to another tax inspectorate, the checkpoint must be changed, that is, you must independently contact the tax inspectorate at the location of the company's new location with an application for assigning a new checkpoint. The same must be done when moving a branch or a separate division of the company - they also have their own registration reason codes and they must also change when changing the territory of business.

For your information! The registration reason code for several completely different companies may well coincide. This means that these organizations are in the same territorial IFTS on the same basis.

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

How to find out the checkpoint of an enterprise

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

In addition, information on all assigned checkpoints can be obtained on the official website of the Federal Tax Service on the page "Information on legal entities", which also fully contains information from the YuGRUL.

Checkpoint for IP

Despite the fact that counterparties often require individual entrepreneurs to indicate a checkpoint, this is not necessary. Such a request only testifies to the insufficient legal literacy of the requester, since IP does not have a checkpoint and cannot have . 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, they urgently demand that the code of 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 agile to draw up a checkpoint on their own.

This little trick allows them to make the necessary deals, but does not give them the right to write the CPT on 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 combination of checkpoints, entrepreneurs take the following data:

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

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

Thus, we can conclude that for legal entities, the checkpoint is an important part of the details of the organization. Without this number, they do not have the right to conduct document management with business partners, and even more so to transfer documents to controlling government agencies - civil servants simply simply do not recognize them as valid. But individual entrepreneurs do not have a registration reason code, so there is no need to demand a checkpoint from an IP. And even if an individual entrepreneur goes towards a persistent counterparty and “draws” a checkpoint for himself, it is important to remember that this combination of numbers does not carry any legal and legal burden.

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When creating a legal entity or registering an individual as an individual entrepreneur, we come across such concepts as OGRN, OGRNIP, TIN, KPP. What is this? And how is it decoded?

OGRN and OGRNIP

It's unique main state registration number of a legal entity or an individual entrepreneur in the Unified State Register of Legal Entities (Unified State Register of Legal Entities). OGRN and OGRNIP tax authorities began to assign to everyone from 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 dated June 19, 2002.

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

OGRN consists of 13 digits, OGRNIP - from 15.

They contain the following information:

1 digit - a sign of attributing the state registration number of the entry (to the main state registration number(OGRN) - 1, 5; to another state registration number of the entry (amendment) - 2; to the main state registration number of an individual entrepreneur (OGRNIP) - 3)

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

6th and 7th digit - code of the 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) digit and from 8 to 14 (OGRNIP) digit - the number of the entry made in the state register during the year

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

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

An example of decoding the OGRN:

Using the example of OGRN 1117746358608, consider all the information that we can get from this digital combination:

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

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

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

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

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

13 digit - 8. Estimated check number.

An example of decoding OGRNIP:

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

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

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

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

6th and 7th digit - 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 made in the state register during the year.

15 digit - 7. Estimated check number.

It's unique taxpayer identification number. Assigned to both legal entities and individuals. It has been assigned to organizations since 1993, to individual entrepreneurs - since 1997, and to other individuals - since 1999.

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

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 record

11 and 12 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 fees.

An example of TIN decoding:

Let's say TIN 500100732259, according to these numbers, we get the following information:

1 - 4 digits - 5001. This is the code of the tax authority that assigned the TIN - IFTS for Balashikha.

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

11 - 12 digits - 59. This is a control number calculated according to a special algorithm established by the Ministry of the Russian Federation for taxes and fees..

The code of the reason 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 digits - 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 TIN of the organization. The checkpoint is necessarily affixed in declarations, payment documents, settlements to extra-budgetary funds. Since the IP does not have a checkpoint, the corresponding columns for them remain empty.

An example of decoding a checkpoint:

For example, let's take checkpoint 773301001 based on the data, we get:

1 - 4 digits - 7733. This is the code of the tax authority where the organization was registered - IFTS 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.

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Registration Reason Code (KPP) is a nine-digit code that tax office assigns organizations when setting up PSP°P»PsPiPsPIC‹P# учет.

The checkpoint is necessary because some firms are registered with several tax inspectorates: not only in their own way legal address, but also at the location of separate subdivisions, real estate and taxable vehicles.

Since everyone should have one TIN, the tax authorities introduced additional code- Checkpoint.

This code shows why the company is registered with this inspection.

One company can have several checkpoints.

The registration reason code is assigned for each basis for registration, including the location of the organization itself, its separate subdivisions (OP), land plots and other real estate, transport.

Unlike the TIN, the Reason Code for registering an organization can change.

So, if an organization changes its address to another address that belongs to another tax office, the company will be assigned a new checkpoint.

The value of the checkpoint can be found from the certificate or notice of registration.

The checkpoint of the organization at its location is also indicated in the unified state register of legal entities (EGRLE).

The first four digits of the KPP are the code of the tax authority in which the organization is registered.

Of these, the first two digits are the region code, and the third and fourth digits are the code (number) of the tax office.

For example, a checkpoint starting at 7713 means that the organization is registered with the Federal Tax Service No. 13 in Moscow.

The fifth and sixth digits of the checkpoint indicate the reason for registration.

For example:

the numbers 01 mean that the checkpoint was assigned to the organization in connection with registration at its location;

the numbers 02, 03, 04, 05, 31 or 32 mean that the checkpoint was assigned to the organization at the location of the separate division of the organization;

the numbers 06-08 mean that the checkpoint was assigned to the organization at the location of its real estate (thus, vehicles are not affected), depending on the type of property;

numbers 10-29 - mean that the checkpoint was assigned to the organization at the location of the vehicles belonging to it, depending on the type of vehicles;

the numbers 50 mean that the checkpoint was assigned in connection with registration as the largest taxpayer.

The last three digits of the checkpoint represent the serial number of the organization's registration with the Federal Tax Service on the basis in connection with which this checkpoint was assigned to it.

Organizations must indicate the TIN and KPP in all documents intended for tax inspections.

So, the checkpoint of the organization should indicate:

in all tax declarations and calculations;

in payment orders, including in payment orders for the payment of taxes and insurance premiums;

in invoices and other documents, where the checkpoint is required.

Since an organization can have several checkpoints, the document indicates the code assigned by the tax office, which is intended for this document.

www.audit-it.ru

In addition to the taxpayer identification number (TIN) in connection with registration with different tax authorities on the grounds provided for by the Tax Code of the Russian Federation, for organizations, the registration reason code (KPP) is applied, which consists of the following sequence of numbers from left to right:

• code of the tax authority that registered the organization at its location, the location of a separate subdivision of the organization located on the territory of the Russian Federation, or at the location of its real estate and vehicles, as well as on other grounds established by the Code ( NNNN);
• reason for registration RR);
• serial number of registration with the territorial tax authority for the relevant reason ( XXX).

The structure of the registration reason code is nine-digit digital code:

When registering with the tax authority of a Russian organization, the symbols PP can take on a value from 01 to 50:

01 - registration with the tax authority of a Russian organization as a taxpayer at its location;

02-05, 31, 32 - registration of a taxpayer - a Russian organization at the location of its separate subdivision, depending on the type of subdivision;

06-08 - registration of a taxpayer - a Russian organization at the location of its real estate (thus, vehicles are not affected) - depending on the type of property;

10-29 - registration of a taxpayer - a Russian organization at the location of its vehicles - depending on the type of vehicles;

30 - Russian organization- a tax agent not registered as a taxpayer;

When registering with the tax authority of a foreign organization, the symbols of RR can take on a value from 51 to 99, in accordance with the specifics of the procedure for registering foreign organizations, depending on the types of income:

51 - registration of branches of foreign organizations;

52 - registration of branches of foreign organizations in the Russian Federation, created by a branch of this foreign organization in a foreign state;

53 - registration of branches of foreign organizations established by a branch of this foreign organization in the Russian Federation;

54 - 59 - reserve;

60 - registration of embassies of foreign states;

61 - registration of consulates of foreign states;

62 - registration of representative offices equated to diplomatic ones;

63 - registration international organizations;

64 - 69 - reserve;

70 - registration of foreign and international organizations that have real estate in the Russian Federation, with the exception of vehicles related to real estate;

71 - registration of foreign and international organizations that have vehicles in the Russian Federation that are not related to real estate;

72 - registration of foreign and international organizations that have maritime vehicles in the Russian Federation;

73 - registration of foreign and international organizations that have river vehicles in the Russian Federation;

74 - registration of foreign and international organizations that have air vehicles in the Russian Federation;

75 - registration of foreign and international organizations that have space objects in the Russian Federation;

76 - 79 - reserve;

80 - accounting of foreign and international organizations in connection with the opening of ruble accounts of type "T" (current) in banks;

81 - accounting of foreign and international organizations in connection with the opening of accounts in banks of type "I" (investment);

82 - accounting of foreign and international organizations in connection with the opening of accounts in banks of type "C" (special);

83 - accounting of foreign and international organizations in connection with the opening of bank accounts of type "T" (current) in foreign currency;

84 - accounting of foreign and international organizations in connection with the opening of correspondent accounts in banks;

85 - 99 - reserve.

(The procedure and conditions for assigning, applying, and changing the taxpayer identification number: App. No. 1 to the order of the Ministry of the Russian Federation on taxes and fees dated 03.03.2004 No. BG-3-09 / 178.-Section. I)

In the details of the organization? In what cases is its indication mandatory and may lead to the fact that the company will not have the right to conclude a particular contract?

What is this abbreviation?

When drawing up a lot of accounting and settlement documents, it becomes necessary to indicate the so-called “setting reason code” (this is a transcript of the checkpoint) in the details of the organization. Given value is 9 digits that allow you to identify the company. Almost always, this abbreviation is used in combination with the TIN (more on this later). The arming reason code consists of three blocks. From the first to the fourth digit - information about the unit Federal Russia. From the fifth to the sixth - the actual checkpoint. From the seventh to the ninth digit - the serial number assigned to the reason for registration.

Some experts criticize CPT for not being verifiable through a checksum. That is why this code is almost always used in combination with a TIN. As a rule, it does not contain much information about the organization.

When a code is assigned

An entrepreneur learns about what a checkpoint is in the details almost at the stage of registering a business. An organization receives a reason code for registration if it registers, and for several reasons. Firstly, this is the location of a legal entity that has just been registered or is being reorganized. Together with the code, the company also receives a TIN. Secondly, the assignment occurs if the company has changed its location and therefore the tax authority has changed.

This is determined on the basis of information from the Unified State Register of Legal Entities, which the former branch of the Federal Tax Service provides to the new location. Thirdly, the code can be assigned at the location of any divisions of the company. But in this case, she herself must write a statement. Fourth, the basis for assigning a code may be the location of the office or movable property of the organization. In the practice of tax control, there are, of course, cases of assigning a registration code for many other reasons, but the four listed are the most common.

Details without checkpoint

What is a checkpoint in the first place, the most important point for concluding non-cash contracts. Details of organizations are usually divided into general and banking. In Russian practice, the checkpoint is not one of the first. What applies? Experts note that this can be any information that allows you to identify the company: brand name, legal form business, parent structures (if any). General details of organizations usually include registration data (certificates, licenses) that could confirm the legality entrepreneurial activity owners.

As a rule, the date of registration, document numbers, PSRN of the legal entity and, if necessary, the name are indicated government agency who issued papers. Actually, almost always this is a regional division of the Federal Tax Service of Russia, its coordinates are simply indicated. The general details of the company include addresses - as a rule, there is a legal and factual address, telephones, contact e-mail and a website. Guidance information may be included.

Details from the checkpoint

What does checkpoint mean in company details? The fact is that this code is indicated in all documents for which legal entities carry out non-cash payments. The latter require, in addition to general details, also bank details. There are several. The first of the details in contracts and various papers is the name of the company. Further - the number of the settlement account in the bank (as a rule, it is twenty-digit), the name of the BIC (nine-digit), (it is assigned by the Central Bank).

The details must indicate the TIN of the organization, OKPO (it can be used to determine what exactly the company does), as well as the checkpoint. All this information, as a rule, is indicated on the seal of the company. It is worth noting that the checkpoint is not issued, which, moreover, may also not have a seal. An individual entrepreneur can only indicate his TIN, but this, as a rule, is enough to carry out full-fledged non-cash payments.

Checkpoints and tenders

There are cases where the PPC is, however, mandatory, and without it the firm will not be able (or may have difficulty) entering into certain types of contracts. General rules not here, but there are precedents. For example, when applying for certain types of municipal and state tenders, the indication of the checkpoint - required condition for applicants.

If this attribute is missing, then there is a possibility that the application will be "filtered" at the first stage (and in some cases automatically). Whether this is due to the “discrimination” of individual entrepreneurs who do not have a checkpoint is unknown, but there are such facts. In some cases, by the way, it is required that the company-applicant for the state contract had a manager. And organizations working as individual entrepreneurs, as a rule, do not have such a position. The presence of a checkpoint in bank details can thus affect the firm's competitiveness in tenders.

KPP combined with TIN

What is a checkpoint in the details without a TIN? Practice shows that this phenomenon is extremely rare. As mentioned above, the checkpoint at checkout various treaties between legal entities is almost always used in combination with TIN. Let's see what are the features of the second abbreviation. TIN (taxpayer identification number) is a 10-digit code. Its structure, similar to how the checkpoint is arranged, is also represented by several blocks. The first two digits are the code of the subject of the Russian Federation. The third and fourth are the number of the division of the Federal Tax Service of Russia. The next five digits are the individual tax record number of the legal entity, which is contained in the USRN. The last digit is the control. The interposition of KPP and TIN among banks is interesting. If, for example, a financial institution has several branches, then the TIN will be the same for all of them (of the main office). Each of the divisions will have its own checkpoint. Therefore, in the details of different regional representative offices of banks, there is practically no identical combination of these two abbreviations, which means: the checkpoint in the details of any organization is the most important item.

Filling out business papers, an entrepreneur once again encounters such a column as a checkpoint. As usual, businessmen look for the necessary details in official documents issued during registration. But there is no such thing, and this is perplexing. In fact, everything is simple. You can find out if an individual entrepreneur has a checkpoint in the corresponding Order of the Federal Tax Service No. MMV-7-6 / 435, where it is written in black and white to whom, how and when this code is assigned.

What is a checkpoint

The checkpoint is a code generated by the tax service that explains the reason why the taxpayer is listed in the database. In other words, this is the registration reason code that is issued to registered legal entities as an addition to the TIN and PSRN.

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

The checkpoint consists of 9 digits grouped into four blocks:

For example, the cipher 770701001 stands for:

• 77 - Moscow;
• 07 - the 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 IFTS.

Is a checkpoint assigned to an entrepreneur

IP does not have a checkpoint and cannot have, since the specifics of registering entrepreneurial activity is fundamentally different from the procedure for registering organizations. A businessman has exactly one reason why he should be registered, and registration of activities is carried out only at the place of registration. Even if you open 10 different firms, all 10 will be listed in one IFTS - at the place of residence.

It can be concluded that an entrepreneur is not assigned a checkpoint, since there is neither need nor benefit in this. 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 service of the Federal Tax Service.

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

What details are needed for IP

Mandatory requisites for a businessman are:

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

Sometimes it happens that in a bank an individual entrepreneur is asked to indicate a checkpoint so that the column does not remain blank. No need to invent anything, just put a dash. You also need to do in contracts for counterparties.

According to Order No. 148n dated September 23, 2015, which has been in force since 2016, zero symbols are not allowed in documents. Therefore, in any case, do not put zero. The only correct sign that you definitely won't get in trouble for is a dash.

How to prove the absence of a checkpoint from an entrepreneur

If in banks, inspections and other institutions there are no questions to the individual entrepreneur who indicated a dash in the field with the code, then everything is a little more complicated with counterparties. Especially if these are legal entities, which often require an individual entrepreneur to 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 the partner with one of the regulations:

• Federal Law No. 129, covering the procedure for registering an individual entrepreneur. In this 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 USRIP, then the entrepreneur cannot have it either.
• Order of the Federal Tax Service No. MMV-7-6 / 435, which reflects all the information about the checkpoint, and states that individual entrepreneurs do not receive it.
• Letter of the Ministry of Finance No. 03-02-08 / 14, which gives an unequivocal answer to the question of whether a reason code for setting up an IP is issued. If the partner continues to be stubborn, invite him to look at the links to the legal norms given in the document for each argument.

The code is still required: what to do

To please your business partner and enter the ill-fated code into the contract, some businessmen go to the trick and form it on their own. To do this, you need to specify the following set of numbers in the same order:

• The code of the region in which you are registered;
• Your IFTS;
• 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 is the IFNS number.

It should be borne in mind that an individual entrepreneur risks by compiling 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 place reserved for the code.

In addition, a self-generated cipher is invalid, and if it is entered into an official document, it will also lose legal force. You can resort to such a trick only for the sake of meeting the requirements of a partner.

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.

In addition to the TIN, when registering a legal entity, a registration reason code is assigned - KPP. Using the checkpoint, you can determine which tax office the organization belongs to, and find out the basis for its registration. KPP - a digital code that consists of 9 digits and refers to the details of the company.

The 1st, 2nd characters in the KPP code - indicate the code of the subject of the Russian Federation. The 3rd, 4th characters indicate the code of the tax authority that registered the organization or its separate divisions, so you can easily recognize the tax office of the company by the checkpoint. 5th, 6th digits - code of the reason for registration, assigned in accordance with the FTS directory of reasons for registration of taxpayers-organizations with the tax authorities (SPPUNO). For example, the combination "43" indicates registration at the location of the branch, "44" - registration at the location of the representative office, "45" - registration at the location of a separate subdivision. From the 7th to the 9th characters - the serial number of registration. You can find out the checkpoint of an organization from the data of the Unified State Register of Legal Entities, usually they recognize the checkpoint by the TIN of the organization.

On the ZACHESTNYYBUSINESS portal, you can check the company for free, find out the checkpoint by TIN, PSRN, OKPO organization.

The data on the portal is updated daily and synchronized with the nalog.ru service of the Federal Tax Service of the Russian Federation*.

The company card obtained during the search contains all open official information about companies in the Russian Federation, including the KPP code. To search for a checkpoint of an organization (LE) and obtain complete data on TIN / OGRN / OKPO or other details, use the search line:

Find out all the information about the checkpoint organization

The checkpoint code is not unique. The same checkpoint is assigned during registration to many organizations. For example, the majority of Legal entities (head divisions) registered in one tax office will have the same KPP. If an organization has several separate divisions, then all divisions will have one TIN (of the parent organization), and each division will have its own checkpoint. It is important to pay attention to the details of the organization when concluding an agreement; at a branch or representative office, the checkpoint will differ from the parent organization.

When the address of the company changes and the transfer to registration with another tax office, at a new location, the company changes the checkpoint.

The IP code of the checkpoint is not assigned (clarification of the Ministry of Finance of the Russian Federation, letter dated February 28, 2013 No. 03-02-08/14), which provide justification for the absence of a checkpoint for individual entrepreneurs .. When filling out official documents, Individual Entrepreneurs usually put a dash or put down the number “0”.

We wish you fruitful, comfortable work on the portal, using the search for checkpoints of organizations and the definition of checkpoints by TIN / OGRN! Your HONEST BUSINESS.RF.

* The data of the Unified State Register of Legal Entities / EGRIP are open and are provided on the basis of clause 1 of article 6 federal law dated 08.08.2001 No. 129-FZ “On state registration legal entities and individual entrepreneurs”: Information and documents contained in state registers are open and publicly available, with the exception of information to which access is limited, namely information about documents proving the identity of an individual.

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

PJSC "Sberbank" - details

Details of PJSC "Sberbank"	Cor. check: 30101810400000000225 in the Main Department of the Central Bank of the Russian Federation on the Central federal district Moscow (GU of the Bank of Russia in the Central Federal District)
	BIC: 044525225
	checkpoint: 773601001
	TIN: 7707083893
	MFR account: 30301 810 8 0000 6003800 at Sberbank PAO
OGRN	1027700132195
Codes	OKPO 00032537 OKTMO 45397000000 OKVED 64.19 OKOGU 4100104 OKFS 41 OKOPF 12247 OKATO 45293554000
SWIFT code	SABRRUMM
Reuters Dealing Code	SBRF, SBRR, SBRO

Checking account - 30301810000006000001

BIC

BIC of Sberbank - 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 location of Sberbank 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 (head office).

To make transfers and payments, you must specify the BIC of a specific branch, and not the general one. Therefore, the question arises of how to find out the desired 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 for clarification of details in the online account.

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

TIN and KPP of Sberbank

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

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

• from 1 to 4 - the 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 record about the taxpayer;
• 10 - control number calculated by 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, which issued the certificate of assignment of the TIN;
• 08389 - the number under which the record of the taxpayer is contained in the inspection documents;
• 3 - calculated number.

Checkpoint - code of the reason 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 a bank as a taxpayer. The ratio of numbers in this code is as follows (we will give the example of the checkpoint of the Moscow PJSC branch Sberbank of Russia"):

• the first and second digits are the region of the organization that registered the taxpayer: in our example, this is 77 - Moscow;
• the next two digits are the number of the tax authority that registered the bank: in our example, tax inspectorate 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 that this organization became registered. PJSC "Sberbank of Russia" was delivered once - 001.

Details such as TIN and KPP are in the public domain, and you can find them out by phone hotline or on the Internet.

Correspondent account

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

• the first 3 digits are the account number of the first order according to the balance. At 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 carry 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 application.