The checkpoint is assigned to the taxpayer when he registers for tax purposes. The checkpoint shows on what basis the taxpayer was registered for tax purposes.

A taxpayer has one, but may have several checkpoints (for example, if he is registered with several tax inspectorates, due to the presence of separate divisions).

A comment

The checkpoint is one of the important details of the organization. The checkpoint is assigned to the taxpayer upon tax registration and shows on what basis the taxpayer was registered for tax purposes.

KPP is assigned only to organizations. The assignment of checkpoints to individual entrepreneurs is not provided.

Find out the checkpoint and taxpayer identification number You can use the Russian Federal Tax Service service: egrul.nalog.ru

The checkpoint structure is a nine-digit code:

5. The checkpoint consists of the following sequence of characters from left to right:

1) NNNN (4 characters) - code of the tax authority that registered the organization at its location, the location of a separate division of the organization located on the territory of the Russian Federation, the location of its real estate and vehicles, as well as for other reasons provided for by the Tax Code of the Russian Federation, or carried out recording of information regarding the organization in cases provided for by the Procedure for registering, deregistration with the tax authorities of Russian organizations at the location of their separate divisions, real estate and (or) vehicles owned by them, individuals persons - citizens of the Russian Federation, as well as individual entrepreneurs using a simplified taxation system based on a patent, approved by Order of the Ministry of Finance of the Russian Federation dated November 5, 2009 N 114n "On approval of the Procedure for registering and deregistering Russian organizations with tax authorities at their location their separate divisions, real estate and (or) vehicles belonging to them, individuals - citizens of the Russian Federation, as well as individual entrepreneurs using a simplified taxation system based on a patent" (registered by the Ministry of Justice of the Russian Federation on January 28, 2010, registration number 16121; "Rossiyskaya Gazeta", 2010, N 27);

2) PP (2 characters) - reason for registration (recording of information). The symbol P represents a number or capital letter of the Latin alphabet from A to Z.

The numeric value of the PP symbols can be:

For a Russian organization from 01 to 50 (01 - at its location);

For a foreign organization from 51 to 99;

3) XXX (3 characters) - serial number of registration (registration of information) with the tax authority on the appropriate basis.

The procedure for determining the checkpoint established by the Procedure and conditions for assigning, applying, and changing the taxpayer identification number, approved. By order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@. KPP is assigned only to organizations (individual entrepreneurs are not assigned KPP). The document defines:

7. The checkpoint is assigned to a Russian organization upon registration (recording of information) with the tax authority:

1) at its location simultaneously with the assignment of the TIN;

2) at a new location - when the location of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

3) at the location of each of its separate divisions (including in the tax authority selected by the organization in the prescribed manner for each of its separate divisions);

4) at the new location of its separate division - when the location of a separate division of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

5) at the location of the real estate and (or) vehicles belonging to it;

6) on other grounds provided for by the Tax Code of the Russian Federation.

8. The checkpoint is assigned to a foreign organization upon registration (recording of information) with the tax authority:

1) at the location of each of its separate divisions (including in the tax authority selected by the organization in the prescribed manner for each of its separate divisions);

2) at the new location of its separate division - when the location of a separate division of the organization changes if its new location is located in the territory under the jurisdiction of another tax authority;

3) at the location of the real estate and (or) vehicles belonging to it;

4) on other grounds provided for by the Tax Code of the Russian Federation and the Peculiarities of accounting with the tax authorities of foreign organizations that are not investors under a production sharing agreement or operators of the agreement, approved by Order of the Ministry of Finance of the Russian Federation dated September 30, 2010 N 117n.

Checkpoint of the largest taxpayers

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

Basic Concepts

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

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

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

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

About tenders and code indication

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

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

Combination with Taxpayer Identification Number

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

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

Replacement procedure

The gearbox is replaced under the following circumstances:

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

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

Registration reason code (KPP) is a nine-digit code that is assigned to an organization upon registration.

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

Since everyone must have the same TIN, the tax authorities introduced an additional code - KPP.

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

One company may have several checkpoints.

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

Unlike the TIN, the reason code for registering an organization may change.

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

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

The checkpoint of the organization at its location is also indicated in the Unified State Register of Legal Entities (USRLE).

The first four digits of the checkpoint represent the code of the tax authority with which the organization is registered.

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

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

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

For example:

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

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

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

numbers 10-29 - mean that the checkpoint is assigned to the organization at the location of its vehicles, depending on the type of vehicle;

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 for which this checkpoint was assigned to it.

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

Thus, the organization’s checkpoint should indicate:

in all tax returns and calculations;

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

in invoices and other documents where the checkpoint must be indicated.

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

Still have questions about accounting and taxes? Ask them on the accounting forum.

Registration reason code (RPC): details for an accountant

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— this is the reason for registration. It can be obtained as a supplement to the TIN when registering a taxpayer. This code shows which tax authority or any of them belongs to, and on what basis each of them is registered. One enterprise may have several checkpoints.

A code of this type is included in a notification that is issued by the tax authority to an enterprise or its separate division upon registration.

Same checkpoints for different organizations

TIN is assigned to any person; this number is unique and does not change under any circumstances. In contrast, the checkpoint depends on the region and tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority can have the same checkpoint. Provided that the reason for registering with these organizations also coincides.

That is, the same number can be assigned to many organizations when they are registered with the same tax office.

Several codes for one company

One enterprise can have 2 checkpoints. This happens if it receives the status of the largest taxpayer. Such taxpayers are registered with one of the interregional inspectorates for the largest taxpayers. At the same time, they receive an additional checkpoint.

Consequently, the largest taxpayers have 2 checkpoints:

• one of them at the place of registration,
• the other is in the Interregional Inspectorate.

Such inspections have the following code:

• the first 2 digits are unchanged - 99;
• the next 2 are the inspection number (for example, 71 - Interregional Inspectorate No. 1, 72 - Inspectorate No. 2, and so on).

Typically, such enterprises indicate in the payment documentation the code received as the largest. But other code is not considered a violation.

Any are used with each of the two codes without interference, although for enterprises it is recommended to indicate the checkpoint of the largest payer, since this is a federal tax. When paying other taxes, you can specify a second checkpoint.

Checkpoint of the organization and its branch

The checkpoint of an organization (legal entity) and its own may differ from each other. Those enterprises that have branches on the territory of the Russian Federation are required to register at the location of each separate division. A separate unit has a completely different reason for registering than the main unit.

It is necessary to register enterprises at their location for the following reasons:

1. To be able to classify them according to different criteria: geographically, by industry, and so on.
2. To facilitate accounting for tax subjects, .

That is, by examining the code, you can determine in which region the enterprise or separate division is located and for what reason it was created.

Separate divisions are:

• branch;
• a separate workplace that has existed for more than 30 days.

Their addresses cannot, by law, coincide with the address of the head enterprise (Article 11 of the Tax Code of the Russian Federation), therefore they are attached to the tax authority at their location. Each parent company’s own checkpoint is a mandatory requirement, and branches and representative offices may have the same code as the main company.

Branches and representative offices of the company are not independent taxpayers (Article 84, paragraph 7 of the Tax Code of the Russian Federation), therefore they cannot have their own tax identification number, but each of them receives its own checkpoint at its location within 5 days after submitting the application to the nearest tax office.

Match with TIN

• The TIN and KPP may have the same first 4 digits, which indicate the code of the tax authority with which the company is registered and where these codes were issued. That is, it is possible to determine the location of the enterprise and the details of the tax authority to which it belongs, both by INN and by KPP.
• Subsequent characters in these codes usually do not match: the TIN then contains 5 digits that indicate the unique taxpayer number in a given tax authority, and the last digit is a special control code.
• In the checkpoint, the next 5 or 6 characters indicate the basis for registration, then there are 3 digits showing the serial number of registration for the corresponding reason.

The checkpoint does not serve as an independent source of information on a particular enterprise; it is an addition to the tax identification number, and is almost always used in conjunction with it.

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

How to decipher a checkpoint?

The checkpoint is a sequence of 9 Arabic numerals.

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

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

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

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

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

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

What do you need to know about checkpoints?

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

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

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

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

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

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