Code of the tax authority. The code of the tax authority at the place of residence

Doing business is not only commercialrelationships, but also a variety of accounting and tax reporting procedures. Regarding this type of activity, there are nuances in Russian practice. Among the most noteworthy are those that reflect the specifics of the use of tax authority codes. What is this props? How to recognize it and how to use it correctly?

What is this code?

The tax authority code is a sequence offour digits, which identifies this or that territorial division of the Federal Tax Service of Russia. You can find it by calling the agency or by going to his website. By using the second resource, you can also learn other useful information, for example, the OKATO code.

There are other sources where the code is displayedtax authority. For example, after a person is registered as an IP, the relevant notification from the FTS on tax registration states this code.

Automation is an aspect of progress

It is possible that practicalThe need to know the code of the tax authority may not be. For example, the website of the Federal Tax Service has a section called "Electronic services". Among the services available in it is the one related to filling out various kinds of payment orders. If the taxpayer uses the appropriate form, the tax authority's code will be indicated there automatically - by the region indicated by the visitor in the browser window. In which cases, this online tool can be practically useful, we will consider further.

The practical importance of the code

For what purpose can taxpayersuse the code in question? Among the most common options for its use are uploading data on electronic reporting. For example, in some cases it may be necessary to know not one but two codes of tax authorities. How is this possible? The fact is that the payer, forming files reflecting electronic reporting, in some cases, faces the need to separately indicate the code of the tax authority where the information is being sent, and the corresponding ID of the FTS branch that administers the fee.

Actually, what is the reason for this need? The fact is that files containing information reflecting the accounting and tax reporting that are provided to the structures of the FTS by payers of fees and their representatives, agents and other legal entities must comply, in particular, with the requirements for the correctness of the name. A similar criterion exists for electronic sources that are sent to the Federal Tax Service from individuals.

Standards of the Federal Tax Service

The Federal Tax Service can periodically adjuststandardization of work with files. In particular, with the example of one of the changes, one can trace the appearance of the following requirement: the file names should reflect the coordinates of the participants in the exchange of information in electronic form. Of course, the adjustments in question may not seem significant in some cases. However, formal requirements of the government department are still recommended.

Difference of structures

What is the "administering" department of the Federal Tax Service and what,where is the reporting directed? Why they can be different? On the first issue, the administrative function is assigned to the structure responsible for the correctness of the calculation and payment of taxes in the aspect of interaction with specific categories of payers. In most cases, the legislation of the Russian Federation does not oblige taxpayers to report to the structures with which they are linked by virtue of the registration address and other criteria. Many businesses can "report" to those structures that are geographically closer. And then, regardless of where the files are directed, the actual addressee will be a structure that has the authority to administer the corresponding collection.

But above we have described only the general case - whenpayers of fees can send electronic reports to the structure of the FTS to choose - where they are registered, where there is a head office or a separate unit, or by virtue of the location without reference to the residence permit. Often - if it's physical. At the same time, as we noted above, the separation of the FTS, where the documents are addressed, will have the functions of administering the tax and the authority to receive the reporting files. The code, in turn, will be the same.

Taxpayers are different

Another scenario concerns payers whobelong to the category of the so-called "largest". This is actually an official status, conditioned by the wording of the Tax Code. In the case of such businesses, tax returns must be provided exclusively to the authority in which the enterprise is registered in the relevant status. However, it is not a fact that this territorial division of the Federal Tax Service will have the powers that are typical for the administrative structures of the department. So, for example, the company can operate in an area where the functions of monitoring payment and tax calculation are maintained by another FTS branch.

File names have a value

How to correctly fill in file names? Let's consider the same case - we gave it an example above, when both structures reflect one division of the Federal Tax Service. According to some norms recommended by the Federal Tax Service that deal with electronic reporting, there should be a file of the tax body in the place of residence (if, for example, the payer is a physical person or IP) in the file name structure, as well as one that reflects the coordinates of the department's administrative unit. Even if they are the same - they just need to be entered twice, divided by "lower space".

In which cases will the corresponding codes bedifferent? We also noted above: this is typical for the reporting of enterprises classified as the largest payer of fees (according to the criteria of Article 83 of the Tax Code of the Russian Federation). In their case, not only the address of the administrative department of the Federal Tax Service, but also the city of the location of the structure that reflects the code of the tax authority - Novosibirsk, for example, may not coincide with that regarding the coordinates of the place where reporting is provided. Therefore, for large businesses, both types of four-digit sequences can be regularly used in files used in the corresponding procedures. In this case, one code must be separated from the other by the "lower space" sign - as in the case if they are the same.

Electronic reporting: nuances

Let us consider in more detail the aspects concerningthe use of the appropriate code in electronic reporting. What do experts recommend paying attention first? It should be noted in particular - the coordinates of the administrative branch of the Federal Tax Service - the code of the tax authority of the Leninsky district of Orenburg, for example, is present directly in the unloading file. It, as a rule, coincides with the props "Identifier". By the way, if the department where the reporting is directed, and the fact that the tax is administered is the same, then the accounting system - if it is a question of 1C, - usually fills the file name in the necessary way automatically - it is convenient.

True, if the payer belongs to the categorylargest, then the corresponding action of the program is not always possible. In this case, the necessary code for the company will have to be requested from the administration of the FTS branch. But, as we have already defined, this is not a complicated procedure, it can be implemented in several ways at once.

Versatility of the program

Program 1C, by the way can store the desired code in thea special register of requisites. It, in turn, can be used when working in different system configurations. Such as, for example, "Management of a manufacturing enterprise," or "Taxpayer." But, we should note that this props should be used only for those companies that have the status of the largest payers and send electronic accounts to the structure of the Federal Tax Service where they are registered.

In turn, the code of the tax authority in placeresidence (if it is an IP, for example) a payer or a company registration, in turn, is also fixed in the corresponding requisite. It can also be used in several configurations - for example, "Accounting".

Aspects of requisites

In the process, when the data is being downloaded, the codetax authority - the Soviet district of Samara, for example, will be involved in structuring the name of the corresponding file. Based on the standards of 1C and adopted in the Russian accounting practice - in the first sequence of four positions. In turn, the second will reflect the code, which is indicated on the title page of the document.

There is a complex configuration of 1C. It displays the props - the one concerning the place of registration. In the directory of the firm of some other configurations (for example, "Taxpayer") it also is.

Above we said that the coordinates of the structure of the FTS,which administers the tax - the code of the tax authority of Oktyabrsky district of Vladimir, for example, can, in turn, be contained in the requisite "Identifier". It is worth noting the nuance: the information is filled on the basis of the indicator "Provided in ...", which is located on the title page of the document. In principle, this is, as some experts believe, the reason that the program, in the event that the payer does not belong to the category of largest, can fill the corresponding item automatically - the code in the document already exists.

The most convenient tool

A variant is possible, when the payer, for example,registered in the Russian capital, is not sure that he knows the correct code of the tax authority. Moscow - a city of large, territorial structures of the Federal Tax Service is many, there is a possibility of making mistakes with the choice of necessary requisites. What to do in this case when preparing electronic reports? In this case, the scenario described at the very beginning of the article will be very appropriate. It is necessary to go to the FTS site in the section "Filling out payment orders" and choose the departments necessary in the structure of the territorial bodies of the agencies working in the capital. It is exactly in which the payer is registered as the "largest". The convenience of the online tool in question is highly appreciated by experts. There you can find the coordinates of virtually any branch of the Federal Tax Service - the tax authority code 46 tax in Moscow - no problems, the 20th - easy.

With status - more difficult

So, we summarize. One of the possible reasons to find out the code of the FTS authority for the payer with a view to its subsequent correct reflection in the documents is electronic reporting. The key aspect is the correct display of the corresponding four-digit sequence in the file name sent to the Office. The base scenario - an accounting program, for example, 1C, automatically sets the desired values ​​- for the unit, which performs the function of administering the collection and at the same time is the addressee of documents. Figures in this case are taken by the system, usually from the title page of the declaration. But there is a possibility that the entrepreneur will have to enter the code by recognizing it separately. As a rule, this is the case if the company has the official status of a "large payer". To find out the corresponding "code" is most convenient, using the form of filling instructions on the site of the Federal Tax Service.

Codes in aggregate

Which, in principle, there are codes related totax reporting, except for what we are considering? Of course, more than enough. Practical application they have, mainly, also in terms of declaring profits in business. There are, for example, codes that determine the relevant tax period. There are those that reflect the location of the reporting document, based on the address of the payer. There is a code reflecting the type of economic activity - the same OKVED, which classifies the types of business that an entrepreneur is engaged in. In turn, it is possible to use "ciphers", reflecting the forms of reorganization of the firm, or liquidation of it.

Correctness - required

The correctness of the code is exclusivean important aspect in terms of drawing up a declaration. If they are incorrect, the Federal Tax Service may require immediate adjustments. It is important to enter the correct data not only for a specific city in which a tax authority code is sought-SPb, Moscow, Novosibirsk, but also a specific division of the Federal Tax Service in the district. The head structure, as we already noted above, can have one props, the subordinate department - the other.