Has two checkpoints received for different reasons. He received one checkpoint when registering with the tax authority at the location, and the second - when registering with the same MIFNS as the largest taxpayer. What checkpoint should be indicated when filling out tax returns, invoices and other documents?

After considering the issue, we came to the following conclusion:

When filling out tax returns, invoices and other documents of your organization, you should indicate the KPP assigned when the organization was registered as the largest taxpayer.

Rationale for the conclusion:

Paragraph 1 of Art. 83 of the Tax Code of the Russian Federation determines that in order to conduct tax control organizations must be registered with tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, at the location of its own movable property And Vehicle, as well as on other grounds provided for by the Tax Code of the Russian Federation.

At the same time, the Ministry of Finance of Russia has the right to determine the specifics of accounting for the largest taxpayers with the tax authorities.

Features of registration of the largest taxpayers (hereinafter - Features) are approved by order of the Ministry of Finance of Russia dated July 11, 2005 N 85n.

Thus, paragraph 4 of the Specifics establishes that the interregional (interdistrict) inspection of the Federal Tax Service of Russia for the largest taxpayers, within three days after receiving documents from the inspection of the Federal Tax Service of Russia at the location of the organization, sends by registered mail with notification to the largest taxpayer a notification of registration with the tax authority as the largest taxpayer in the form N 9-KNU (approved by order of the Federal tax service dated April 26, 2005 N SAE-3-09/178).

In turn, paragraph 5 of the Specifics provides that when the largest taxpayer is registered with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned by the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The Interregional (Interdistrict) Inspectorate of the Federal Tax Service of Russia for the largest taxpayers assigns a new registration reason code (KPP) to the largest taxpayer.

Consequently, the largest taxpayer was assigned two KPP values ​​on the grounds established by the Tax Code of the Russian Federation. A similar point of view is stated in the letter of the Federal Tax Service dated 02.08.2006 N ШТ-8-09/278 (see also decision of the Supreme Arbitration Court of the Russian Federation dated 25.11.2004 N 7448/04).

The form of the tax return for corporate income tax, as well as the Procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service dated March 22, 2012 N ММВ-7-3 / 174@.

So, clause 3.2 of the Procedure indicates that when filling out Title page(Sheet 01) the largest taxpayers TIN and KPP are affixed on the basis of the Notice of registration with the tax authority legal entity as the largest taxpayer in the form N 9-KNU.

Therefore, when filling out a tax return for income tax, the checkpoint assigned to the organization when registering as the largest taxpayer is indicated.

Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return on property tax of organizations (approved by order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11 / 895), in clause 20 of the Procedure for filling out a tax return on tax value added (approved by order of the Ministry of Finance of Russia dated October 15, 2009 N 104n).

Thus, in our opinion, we can conclude that at present, the authorized bodies have developed a uniform approach to specifying the checkpoint in tax returns.

The same checkpoint should also be indicated on line 2b of the invoice. Such explanations were repeatedly given by employees of official bodies (see, for example, letters of the Ministry of Finance of Russia dated September 17, 2009 N 03-07-09 / 47, dated 10.22.2008 N 03-07-09 / 33, 10/4-96, dated 04/20/2007 N 03-07-11/114).

In these letters of the financial department it is also explained that the "Payer's checkpoint" field in payment documents for paying taxes is filled in the same way.

Prepared answer:
Legal Consulting Service Expert GARANT
, member of MoAP Zavyalov Kirill

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Registration Reason Code (KPP) is a nine-digit code that the organization assigns when set to.

The checkpoint is necessary because some firms 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 should have one TIN, the tax authorities have introduced an additional code - KPP.

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 is assigned to the organization at the location separate subdivision organizations;

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 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.

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

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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. This 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 division of 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 of doing business, head structures (if any). The general details of organizations usually include registration data (certificates, licenses) that could confirm the legality of the entrepreneurial activities of the 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 submitting applications for certain types of municipal and state tenders, the indication of the checkpoint is a prerequisite 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 bank details, thus, may 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, when drawing up various agreements between legal entities, is almost always used in combination with the 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 number tax record 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.

is the registration reason code. It can be obtained as an addition to the TIN when registering a taxpayer. This code shows which tax authority or any of it belongs to, and on what basis each of them is registered. One company can have several checkpoints.

A code of this type is entered into or a notice that is issued by the tax authority to an enterprise or its separate division upon registration.

The 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 KPP depends on the region and the tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority can have the same KPP. Provided that the reason for registration with these organizations also coincides.

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

Multiple codes for one company

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

Hence, largest taxpayers have 2 checkpoints:

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

Such inspections have the following code:

• the first 2 digits are unchanged - 99;
• the next 2 are the number of the inspection (for example, 71 is the Interregional inspection No. 1, 72 is the inspection 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 it is recommended that businesses indicate the CPR of the largest payer, as this federal tax. When paying other taxes, you can specify the second checkpoint.

Checkpoint of the organization and its branch

The checkpoints of an organization (legal entity) and it may differ from each other. Those enterprises that have branches in the territory of the Russian Federation are required to register at the location of each separate division. For a separate subdivision, the reason for registering is completely different than for the head one.

It is necessary to register enterprises at the 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 the accounting of subjects of taxation,.

That is, by examining the code, you can determine in which region the enterprise or separate subdivision 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 the location. Own checkpoint for each parent company is obligatory requisite, and branches and representative offices may have the same code as the main enterprise.

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

Match with TIN

• The TIN and KPP may have the same first 4 digits, which indicate the code of the tax authority under 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 TIN and by checkpoint.
• Subsequent characters in these codes usually do not match: the TIN is followed by 5 digits that indicate the unique taxpayer number in this 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, followed by 3 digits showing the serial registration number 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 TIN, and is almost always used in conjunction with it.

The checkpoint is assigned to the taxpayer when he is registered with the tax authorities. The checkpoint shows in connection with what basis the taxpayer was registered for tax purposes.

The 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 when he is registered for tax purposes and shows the basis on which the taxpayer was registered for tax purposes.

The checkpoint is assigned only to organizations. Assignment of checkpoint individual entrepreneurs not provided.

Find out the checkpoint and TIN of the taxpayer You can use the service of the Federal Tax Service of Russia: 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) - the code of the tax authority that carried out the registration of the organization at its location, the location of a separate subdivision of the organization located on the territory Russian Federation, the location of the real estate and vehicles belonging to it, as well as on other grounds provided for by tax code of the Russian Federation, or has carried out accounting of information in relation to the organization in the cases provided for by the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate subdivisions, their real estate and (or) vehicles, individuals - citizens of the Russian Federation Federation, as well as individual entrepreneurs applying a simplified taxation system based on a patent, approved by order of the Ministry of Finance of the Russian Federation dated November 05, 2009 N 114n "On approval of the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate divisions, real estate and (or) vehicles belonging to them, individuals - citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified system of taxation based on a patent" (registered by the Ministry of Justice of the Russian Federation on January 28, 2010, registration number 16121; " Russian newspaper", 2010, N 27);

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

The numerical value of the PP symbols can take on the value:

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

For a foreign organization from 51 to 99;

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

The procedure for determining the checkpoint established by the Procedure and conditions for the assignment, application, as well as changes identification number taxpayer, approved Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/435@. The checkpoint is assigned only to organizations (the checkpoint is not assigned to individual entrepreneurs). The document defines:

7. A checkpoint is assigned to a Russian organization upon registration (accounting for information) with a tax authority:

1) at the place of 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 subdivisions (including the location chosen by the organization in in due course tax authority for each of its separate subdivisions);

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

5) at the location of its real estate and (or) vehicles;

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

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

1) at the location of each of its separate subdivisions (including in the tax authority chosen by the organization in accordance with the established procedure for each of its separate subdivisions);

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

3) at the location of its real estate and (or) vehicles;

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 No. 117n dated September 30, 2010.

Checkpoints of the largest taxpayers