As a rule, all citizens at least once in their lives have encountered the abbreviation KPP in various financial documents. If the case was in the bank, then the digital combination following this abbreviation, along with other details, is simply rewritten, without asking what it is for.

Meanwhile, some citizens sometimes have to indicate details without having a sample in front of their eyes, and problems arise here, because it is extremely important to indicate them exactly, otherwise there is a risk of erroneous sending of funds.

Accounting employees in the process of work constantly have to face the need to indicate this code in various forms and forms, when compiling reports for tax or in the course of making payments.

How is the checkpoint deciphered

This abbreviation is a code that determines the reason for registering an entity with the tax authorities. It must be indicated in the details of the company along with other identifying data.

This code consists of nine digits, with the help of which the tax payer is determined in the system. Most often, this combination is mentioned next to the TIN. The checkpoint contains three groups of numbers, each of which has its own semantic load. In particular:

• the first four are the code designation of the Russian region in which the tax agent is registered;
• the next two digits indicate the reason for registration;
• the last three report the number of registrations.

Thus, if, for example, the last value looks like “003”, then this means that the tax agent went through the registration procedure three times. At the same time, many experts have complaints about the checkpoint. They indicate that the code does not allow it to be checked with a checksum. This reason made it necessary to indicate the TIN along with it.

Code assignment procedure

An entrepreneur encounters a checkpoint already at the first stages of registering his company. There are the following grounds for registering a tax agent:

• initial registration;
• secondary - when the business entity has changed its location;
• the code is assigned to a separate division of the company located in another region in a declarative manner;
• it is also issued at the location of the head office or any property of the organization.

Simultaneously with the checkpoint, the TIN is also assigned to the institution.

When compiling the code, they use the data contained in the Unified State Register of Legal Entities (Unified State Register of Legal Entities). At the same time, in practice, the code in question was issued for many other reasons, but the above are the most common.

A little about props

The details assigned to the company are divided into two categories:

• banking;
• are common.

The latter include:

• company name;
• form of business organization (LLC, etc.);
• the name of the head structure;
• Contact details;
• OGRN;
• information about owners and managers.

When it comes to bank details, they mean the following:

• checking account;
• name of the bank (Sberbank, VTB 24, etc.);
• BIC (financial institution identifier);
• correspondent account;
• identification codes of a commercial organization (OKPO and KPP).

Details of the subject of entrepreneurial activity must be contained in letterheads in full and partially on the official seal. They are also included in the registration data and are present in government-issued documents (licenses, various certificates) confirming the legality of economic activity.

It is imperative to indicate the checkpoint in all documents drawn up when making cashless payments.

The tax authorities do not provide the code of the reason that led to the registration of individual entrepreneurs. They also do not have the right to use the round seal. When processing financial documents, an individual entrepreneur indicates only his own TIN.

Checkpoint during tenders

These competitive bidding, organized by state or municipal authorities, usually require that the enterprise applying for participation in them has a checkpoint. It should be noted that, in general, the legislation of the Russian Federation does not prohibit economic entities from participating in tender purchases without this requisite, but, as a rule, official structures in this case use the precedent principle.

Therefore, the chances of getting a refusal already at the first stage of the competition are high. Officially, officials point out that the point here is not at all that there is a certain practice of preventing individual entrepreneurs from participating in tenders - another circumstance is taken into account. They very often they are simply not able to handle a certain amount of work. Thus, having no legal grounds to refuse IP, they are weeded out by introducing too specific, obviously impracticable conditions. In particular, it is often required that the company has a director position.

From all this, one can draw a quite unambiguous conclusion - the receipt of a checkpoint by an economic entity will allow it to increase its own competitiveness, with participation in tender purchases.

KPP and TIN

As follows from practice, it is very rare when this requisite is indicated without mentioning the TIN. Companies, documenting this or that type of activity, must indicate both of these details.

In fact, to some extent they are similar to each other. When forming a taxpayer identification number, in general, the same principles apply as for the CPT:

• the first two digits of the TIN indicate the regional affiliation;
• the next pair is the designation of the local office of the tax service;
• followed by a five-digit combination, which is the serial number of registration of a legal entity, similar to that given in the USRN;
• the last position is the control.

At the same time, in the case of banks, all its regional divisions will have the same TIN, while the checkpoint in each locality is different. For example, at a branch of Sberbank in Moscow, the details are as follows:

http://images.vfl.ru/ii/1476424810/25584fab/14511262.jpg

Meanwhile, in Krasnodar they look like this:

http://images.vfl.ru/ii/1476424751/3aa73626/14511260.jpg

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It is extremely important to pay attention to this feature when it is necessary to carry out any calculations. In the case of not even an error, but an indication of the code assigned to a branch of a financial institution located in another region, the money will be transferred incorrectly.

Like other individual numbers that are assigned to a legal entity during registration, the KPP is not a random set of characters, but has a well-defined structure. It is established by order of the Federal Tax Service No. MMV-7-6 / 435 dated 06/29/2012. In accordance with the provisions of this document, the structure consists of 9 digits. An example of deciphering the checkpoint by numbers is shown in the table:

The symbols that are indicated in the number have the following meanings:

• RR - the serial number of the subject of the Russian Federation in the list established by the Constitution (for example, 77 applies to Moscow), in which registration is carried out. In tax inspectorates with the largest taxpayers, the value of 99 is used, so the presence of such a value in the checkpoint indicates the status of the organization.
• HH - the number of the tax office in which registration is carried out.
• PP - numbers in which the reason for which registration is carried out is encrypted, in accordance with the approved classification. Companies that are residents of the Russian Federation are assigned from 01 to 50. Foreign companies are numbered from 51 to 99, which makes it easy to identify a foreign company by KPP.
• KKK - figures that reflect how many registrations a company has for a similar reason in a particular body of the Federal Tax Service.

Knowing the checkpoint of a legal entity, it is impossible to accurately identify a company that is a counterparty or partner. It allows you to determine the tax inspection body and divisions. To get complete information about the company, you also need a TIN or PSRN. You can also use the legal address or full name of the director. It should be noted that the checkpoint is practically not used separately from the TIN or PSRN, therefore, there are usually no difficulties with identifying a legal entity.

What you need to know about checkpoints

The registration reason code must be assigned to the organization during registration. It is one of the details that are indicated in all payment and accounting documents, financial documentation, reporting of a legal entity, as well as when transferring data to the Federal Tax Service. Therefore, if there is no checkpoint in the details transferred by the counterparty, this is a reason for doubt.

The disadvantage of the CPT is the absence of a checksum in its structure, which makes it impossible to check its correctness. In turn, the incorrect indication of this number in the payment details does not allow the payment to be made, which can create serious problems in some cases. Therefore, it is recommended to carry out additional verification of the provided details before making a payment.

In Russia, only legal entities receive the registration reason code. For individual entrepreneurs, as well as for individuals, it is not required to receive it. If there is a column with a checkpoint in the payment documents to be filled out, individuals and entrepreneurs can indicate a dash in it.

KPP - code of the reason for registration. It is characterized as an individual code consisting of nine digits, which is assigned to the company when it is registered for tax purposes. The need for such a procedure arose due to the fact that organizations have to be located in several places of the tax inspection at once, that is, not only at their legal address, but also at the places where subsidiaries and enterprises are located.

PPC is additional code. If there can be only one TIN, then there can be two or more reason codes for registration. They directly reflect the basis on which the company is registered with a certain tax office.

When and where is assigned

During the official process of registering a company, a checkpoint is issued to a legal entity together with a TIN. The registration reason code is provided to the organization in the following cases:

1. If it is necessary to change the territory in which the legal entity is located at a new place in the tax authority. An appropriate document will be required, which is provided by the Unified State Register of Legal Entities.
2. Directly on the territory where the newly created legal entity is currently located.
3. When finding independent departments in another territory. The basis for this is an application for registration.

Checkpoint is not available to everyone. Each area must be considered individually.

Checkpoint for IP

It should be noted that only legal entities can receive this code. Therefore, an individual entrepreneur simply cannot have it. When issuing official forms, reports, documents and at other points, a checkpoint is not required from an individual entrepreneur. He may need only if it is required by the counterparty during cooperation.

Organization

Checkpoint organizations are assigned immediately upon registration. The entrepreneur receives an individual code as an addition to the TIN after the registration process takes place.

An organization using this code can be a member of various tax authorities, justified by various reasons for registration.

largest taxpayer

Registration as the largest taxpayer is regulated by the legislation of the Russian Federation. Registration of the organization takes place in the interregional Federal Tax Service.

It is there that she is given an individual code indicating the basis for registration. From the checkpoint you can get the following company information:

• the reason why the organization was put on tax records;
• indicates belonging to a particular regional inspectorate.

Foreign organizations

A checkpoint is issued to foreign organizations under the same conditions. It should be noted that the checkpoint for Russian organizations consists of numbers from 1 to 50, for foreigners - from 51 to 99.

Bank details

Any of the banks is considered a legal entity, like other private companies. Therefore, they are issued an individual checkpoint under the same conditions during the registration process. It reveals the address of the branch and other important information.

It should be borne in mind that the bank's checkpoint is required to be indicated when performing procedures with various transfers, for example, when paying fines, state duties, and so on.

Explanation of the abbreviation when used in details

The abbreviation KPP is divided into two directions. In the first case, it refers to the tax and banking systems, and in the second, to the access regime. A nine-digit code is formed according to the following principle KKKKSSFF. Each individual sequence is responsible for its own information.

1. KKKK indicates the code of the tax authority. It can be used to determine exactly where the company was registered. In this case, the first two digits indicate the code of a particular subject of the Russian Federation. For firms with the status of the largest taxpayer, the first two digits in the KPP are 99.
2. SS- the reason why the legal entity was registered with the tax authorities.
3. FFF indicate the number in the order in which the process of registration with the tax authority was carried out.

For some companies, the registration reason code is the same. This happens if they were registered in the same branch and for the same reason.

How to find out the code

When drawing up any documents or during the verification of counterparties, it is sometimes necessary to find out the checkpoint code. You can use a variety of options to obtain information. One of them is to determine the registration reason code using the TIN.

In this case, the Internet provides additional assistance.

Internet

There are databases with which you can find out the checkpoint of a particular organization. The most common are the following:

1. Kontura base (kontur.ru). Registration and payment for information is not required. You can find information on the desired company using the TIN or other known data. It is considered the most complete database with an accessible and simple interface.
2. FTS database (egrul.nalog.ru). Free state database. Information is provided only for operating enterprises.
3. Unified Federal Register of Information on the Facts of the Activities of Legal Entities. On the site you can find data even of closed organizations.

There are also commercial bases, but there are no significant differences from free resources in them. Therefore, it is recommended to use the sources provided above to save money.

Information systems and extracts

The most reliable source are information systems and extracts. To obtain a checkpoint, the organization of interest will only need to know its TIN.

1. Contour Fox. Has completely paid content. However, you can get a demo access, which is provided for a while for free. To search for a checkpoint, you must enter the taxpayer identification number in the search bar on the site. After that, under the name of the desired company, the main details and statements of the organization will be displayed, where the checkpoint will be reflected.
2. Fira Pro. A full reference with information about the possible dangers and positive aspects of cooperation with a particular company is provided by the service on a paid basis. However, you can find out only one checkpoint without pre-registration and payment. To do this, simply enter the TIN into the search bar. All the necessary information is displayed in a couple of seconds.
3. Service SKRIN@ASTRAL. The site does not have a free demo version, so you can use it only on paid terms. To find out the organization's checkpoint, you need to enter the "Legal entities" tab and insert the TIN number into the search bar. After that, it will be possible to see the basic information of a particular organization, where the checkpoint will also be contained.

Preparation of special statements

A request for a special extract from the Unified State Register of Legal Entities is the best solution for obtaining the necessary information that exactly corresponds to reality. In order to obtain an extract, you must submit a request to the Federal Tax Service.

You must contact the relevant authority in person. The service is provided for a fee. For the information received, a state fee is provided - 200 rubles. If the service is provided urgently, then the price for the procedure will be equal to 400 rubles.

Tenders and code indication

Organizations and enterprises without specifying the checkpoint cannot conclude certain contracts. Of course, you can still arrange them, but certain difficulties may arise in the process. For example, registration reason code information is required when applying for some municipal and state orders.

In the absence of this information, the application in most cases is filtered out at one of the first stages. The PPC has a significant impact on competitiveness when participating in tenders.

How to find out the TIN and KPP of an organization? The answer is in the video below.

Use with TIN

In practice, the TIN is indicated in combination with the checkpoint. Rarely, there are cases when it is required to indicate only the reason code for registration without a taxpayer identification number.

Each branch may have its own checkpoint. The TIN remains the only one, it is issued only to the main office.

Gearbox replacement

It may be needed in several cases:

1. The company is registered in the territory where the property has vehicles or other real estate.
2. The appropriation process is organized in the place where the enterprises are located.
3. Immediately after the location information changes.
4. For other circumstances provided by law.

All procedures for replacing the checkpoint are carried out in the tax authorities at the place of stay.

Code of the reason for registration when changing the legal address

After changing the legal address, the TIN does not change. It is assigned once and for all. All other actions with the company's checkpoints are carried out by tax organizations independently.

Within a certain period of time, the organization is removed from tax records and registered in a new location. That is, the company does not directly participate in the process itself. This procedure usually takes about a month. Depending on the situation and other conditions, the period may increase or decrease.

How to change the details of the organization in 1C? The answer is in the instructions below.

Quite often, when preparing documents and various financial statements, you have to indicate the checkpoint of Sberbank.

The outcome of the transaction depends on the correctness of entering data. Therefore, the question arises of what the checkpoint means and where to find the code.

Checkpoint of Sberbank - 773601001

PPC is an identifier that includes 9 digits. All organizations receive codes assigned by the federal tax service.

Each number carries a specific meaning. Decryption can provide a lot of additional information.

Abbreviation decoding

checkpoint — « tax registration reason code».

The acronym stands for:

1. The code of the area where the legal entity was registered can be found by the first 4 digits of the code.
2. The next 2 digits of the code indicate the basis that served as the reason for the registration of the institution. It refers to the direction of the organization. Foreign and domestic institutions are not assigned identical numbers.
3. The final figures indicate how many times the company is registered. If the company is registered for the first time, then the final digits of the identifier will be 001.

When assigning an identification number, an institution simultaneously receives a checkpoint. This means that the organization acquires the status of a taxpayer.

Where to find the checkpoint of Sberbank of Russia?

Ways to get a checkpoint:

1. Go to the official website of Sberbank with details - https://www.sberbank.ru/ru/about/today/requisites
2. Personal visit to the office of Sberbank of Russia.
3. A call to the Sberbank hotline - 900 . This method provides the requested information at a convenient time without leaving home.
4. If you have an agreement with a bank, for example, a loan or on deposits, you can see the details in paper.
5. Search on the official website of the Federal Tax Service. To do this, know the OGRN or the identification number of the organization. One of the parameters is specified in the search string. After press " Find”and all information about the taxpayer will be presented.

Why is a checkpoint needed?

• When working with financial statements and other financial papers, the checkpoint is a mandatory requisite. This identifier is a confirmation of the legal activity of the institution. His indication is the main requirement of payment orders.
• It is important to know that there may be several such numbers. If it is necessary to clarify the checkpoint in financial papers, tax returns, the checkpoint received by the main branch is entered.
• The checkpoint, as well as the TIN, is the main requisite of the enterprise. This is a guarantee that the company is not a delinquent. A unique code is always indicated when performing transactions in bidding, auctions and tenders.

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 referring the state registration number of the entry (to the main state registration number (OGRN) - 1, 5; to another state registration number of the entry (making changes) - 2; to the main state registration number of an individual entrepreneur (OGRNIP) - 3)

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

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.

TIN

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 - the 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.