No later than April 30, 2021, many individuals will report their income for 2021. To do this, a 3-NDFL declaration is submitted to the Federal Tax Service at your place of residence (approved by Order of the Federal Tax Service of the Russian Federation dated December 24, 2014 No. ММВ-7-11/671 as amended on October 10, 2016).
When filling out a declaration, taxpayers often have difficulties indicating the OKTMO code in the 3-NDFL declaration. It appears more than once in the declaration: it must be indicated in relation to the source of income received, as well as regarding the place of residence of the individual. In this article, we'll look at what this code is, where you can find it, and how to specify it correctly.
Why indicate OKTMO when returning personal income tax?
The income tax is withheld from you and transferred to the budget by the tax agent.” This is the company you work for. The tax is transferred to its location. Accordingly, your company has its own OKTMO. She indicates it in the Income Certificate, which the company annually submits to the tax office. It contains the amount of your income, the amount of tax withheld from you and OKTMO at the place of payment. The rule in tax legislation is that the tax is returned according to the same OKTMO under which it was paid. Therefore, the company indicates the code in the Certificate, and you indicate it in the tax refund documents (3-NDFL declaration and refund application).
Budget classification code in the personal income tax refund application
You can find out OKTMO for filling out an application for a personal income tax refund on the Federal Tax Service website using the “Find out OKTMO” service. KBK – budget classification code. Each tax and each action with it (offset, refund, transfer to the budget) corresponds to a specific KBK code. The budget classification code indicated in 2021 in the application for personal income tax refund is 182 1 0100 110.
- Personal income tax calculated for payment (line 070);
- amount withheld at the source of payment (p. 080).
The first value (page 070) shows how much personal income tax needs to be paid to the budget, taking into account all deductions claimed by the taxpayer. And the amount in line 080 reflects how much tax the employer has actually already transferred for the taxpayer. The difference between these values is refundable.
Example 4
Alexey earned 410,500 rubles from the company in 2021. From this money, his employer transferred personal income tax to the budget - 53,365 rubles. This is withholding tax. In the same year, Alexey spent 41,600 rubles on his studies. and wants to get a deduction from this money. Funds spent on training, according to paragraph 2 of paragraph 1 of Article 219 of the Tax Code, reduce the tax base for personal income tax. This means, taking into account the deduction, this base for Alexey is 368,900 rubles. (410,500 – 41,600).
We determine the calculated tax amount: 368,900 × 13% = 47,957 (rub.).
Now we calculate the difference, i.e. the personal income tax that Alexey can return: 53,365 – 47,957 = 5,408 (rub.).
How to find out the required OKTMO when returning personal income tax
You don't need to recognize him. To return the tax (for example, if you claimed a deduction), you must fill out a tax return (form 3-NDFL). The declaration is filled out based on the information in the Income Certificate, which the employer (tax agent) must issue to you. You will find the required code in this help. It is in section 1 “Data about the tax agent”.
You just need to transfer this code to your income declaration (form 3-NDFL) and application for tax refund. If you really want to find out OKTMO yourself, then you can do this on the tax service website using this link >>>.
How to indicate the code in return documents
As we said above, the OKTMO code by which the tax was withheld must be indicated:
- in the income statement (form 3-NDFL);
- tax refund application.
In the declaration, the code is entered in section 1 “Information on the amounts of tax subject to payment (addition) to the budget/refund from the budget.” If you received income from different employers with different OKTMOs, you must indicate all codes. You can enter 3 codes on one sheet of section 1. If there are more, fill out another sheet with this section.
In the return application, the code is indicated on the 2nd sheet. Moreover, there is space for only one code. Therefore, if you have several of them, then fill out several applications. For more information on how to fill out a tax refund application, see the link >>>.
In the declaration and application, the code is indicated from left to right without spaces. If the number of cells for the code is more than necessary, put a dash in the empty ones.
Your lawyer
If, based on the results of calculations, the amounts subject to refund from the budget were determined for the tax that was paid (withheld) in various administrative-territorial entities, as well as in the case of determining the amounts of tax subject to payment (surcharge) for different codes (refunds from different codes) budget classification of tax revenues of budgets, Section 1 is filled out separately for each OKTMO code and code of budget classification of tax revenues of budgets, respectively. That is, several Sections 1 can be filled out with different OKTMO codes or budget classification codes for budget tax revenues.
Please note that you should not search in the street classifier, because OKTMO is a municipal classifier, not an address classifier. You can search for cities, settlements, city districts. It is also recommended to check the OKTMO code with your tax office.
What it is
If the legal individuals have practically no questions about taxes and fees, as well as the obligations to pay them, then individuals. individuals do not always understand the importance of certain types of taxation, including form 3-NDFL. What is it, and in what cases is it necessary to pay this tax?
3-NDFL is a document that must be filled out by citizens at the end of each calendar year if they have income. It is very important to understand what kind of earnings should be indicated on the form, and whether it needs to be indicated at all. In fact, there is nothing complicated.
Note! If a person makes a profit exclusively from wages, then he may not worry at all about the fact that he will need to pay 3-NDFL.
Absolutely all employees who are registered at the enterprise belong to their accounting department, which automatically makes deductions in the required ratio. As a rule, according to the law, personal income tax. individuals is 13%, but there are exceptions that we will not go into.
Tax return 3-NDFL
Another situation would be if an employee has more than one source of income, and it can be permanent, temporary or even one-time. In these cases, it is already necessary to fill out the form.
You can also give another example that will give an understanding of the need to fill out the form. If a citizen has sold housing or other property that brought him income, he will be required to pay income tax.
This will also apply to other types of receiving funds:
- winning the lottery;
- sale of securities;
- receiving funds from rent;
- receiving dividends.
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Each form contains several sections that can be filled out, depending on the data available for declaration. That is, how many sources of income a citizen has that are not subject to fees, that is what he will have to indicate in the document when submitting reports. At the same time, you should understand that each source has a different OKTMO code, since different sources are different areas, organizations, companies, etc.
Important! In addition to the obligation to pay taxes, citizens also have certain rights. One of them is the opposite possibility - a tax refund when paying for certain types of expenses: medicines, education, housing, and this list is expanding every year.
If a citizen is interested in which OKTMO to indicate in 3-NDFL for deduction, then he needs to know that the code must correspond to the source of income. If he has dividends, he should indicate the company where he is entitled to a share of the profits. If he received income from the sale of property, indicate his place of residence, etc.
Where should the code be entered?
Taxpayers often get confused when filling out reports for another reason that the codes have to be indicated on several sheets, and different ones:
- In the first section, OKTMO is indicated at the place of residence of an individual or registration of an enterprise, this is cell number 030;
- On sheet A when indicating income received. Which classifier should I indicate here? It will be separate for each source. If this is an employer, then - its location, another individual - at its place of registration.
Despite the fact that many citizens do not know what OKTMO means in a tax return, there are usually no difficulties in deciphering and indicating it.
In section 1 of the 3-NDFL tax return for an individual, the OKTMO code can be of 2 types, it varies depending on the situation:
- code of place of residence of an individual; indicated if the taxpayer received income (for example, from the sale of property);
- OKTMO code of the enterprise where the citizen works and pays income tax; filled out if a personal income tax return is issued.
Moreover, in the 1st case, the code is searched in special. classifiers (read about this below), and in the 2nd case - it is indicated in the 2-NDFL certificate issued by the employer.
If property is being sold to an individual, then the OKTMO code is not indicated in the corresponding paragraph on Sheet A; it should be written only in section 1 of the 3NDFL declaration. And if a declaration is drawn up with the aim of returning income tax, then the same is written on Sheet A and in Section 1 of OKTMO.
In the declaration, the column “OKTMO Code” contains 11 cells, and here it is important to follow the following rule when filling it out: if your code contains 8 digits, you cannot fill the remaining empty cells with zeros. Such a code will not be identified and will be considered erroneous. To correctly reflect the eight-digit code, dashes are placed in the three empty cells. For example: “12345678- — -” (clause 1.9 of the Procedure for filling out the 3-NDFL declaration, approved by Order of the Federal Tax Service No. ММВ-7-11/671).
The OKTMO code is an eight- or eleven-digit set of numbers that allows you to determine the affiliation of a settlement. All codes are contained in the special All-Russian Classifier of Municipal Territories “OK 033-2013” (approved by Order of Rosstandart dated June 14, 2013 No. 159-st). Eight-digit codes indicate municipalities, and eleven-digit codes indicate specific urban and rural settlements included in these entities.
If, based on the results of the calculations, the amounts that must be returned from the budget were established, then in this case, for those taxes that were withheld in different territorial entities, as well as for those taxes that are payable to different codes, you need to fill out the first section separately for each available OKTMO.
- If the document is filled out on paper, then you should use a ballpoint pen with blue or black ink.
- When indicating the amount to be returned, you should indicate that part of it that will be returned in the current year (sometimes the return process is extended over all three years, when its amount exceeds the limits established by law).
- A ruble bank account must be entered in the “Account number” field.
There are 11 familiar spaces allocated for this code, but if your OKTMO code consists of 8 digits, then in the remaining familiar spaces on the right after writing the code you need to put dashes (clause 1.9 of the Procedure, approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11 / ). For example, you are registered in the Bogorodskoye district of Moscow.
A declaration in form 3-NDFL (approved by Order of the Federal Tax Service of Russia dated December 24, 2014 No. ММВ-7-11/) must be submitted to the Federal Tax Service by individual entrepreneurs applying the general taxation regime, as well as ordinary individuals from whose income personal income tax was not withheld by the tax agent (Clause 1 of Article 229 of the Tax Code of the Russian Federation). And when filling out this declaration, payers sometimes have difficulties, for example, with indicating the OKTMO code.
The exact OKTMO of an individual in 3-NDFL is filled out taking into account the information received at his address. At the same time, entrepreneurs operating on OSNO, as well as individuals if the tax agent fails to withhold income tax on income received (clause 1 of Article 229 of the Tax Code) are required to submit a declaration (form according to Order No. ММВ-7-11/ dated December 24, 2014) ).
If there is an obligation to file 3-NDFL 2021, OKTMO must be indicated and which one? The answer depends on the taxpayer's residential address. Let's look at what this code means, where you can find it and in accordance with what legal requirements it must be filled out.
Limits on deductions per citizen – 2 million rubles. The limit established at the state level is 13% of the tax paid to the budget, but not more than 260 thousand rubles. Also, 13% of the amounts going to the bank when repaying the mortgage loan is returned. The limit here is higher and amounts to 390 thousand rubles.
To receive a property settlement, you must submit to the Federal Tax Service a package of documents confirming that the applicant has the opportunity to return part of the taxes. These include an application, a 2-NDFL certificate, certificates of registration of rights to real estate, a purchase and sale agreement and a transfer act, information about the land, construction and object, receipts confirming payment by the owner and a 3-NDFL declaration. Below is information on how to fill out 3-NDFL for property deduction, examples and descriptions of sheets.
Currently, each co-owner is provided with a deduction as a percentage of the total cost of housing, but not more than 2 million rubles per person. For example, two people bought an apartment for 5 million rubles, each person’s share is 50%. In monetary terms, each person's share is 2.5 million rubles, but each person will be given a deduction of only 2 million rubles.
- 2.0 million rubles - when the acquisition and construction of new housing takes place. But within the limits of actual acquisition costs. Since 2014, returns can be issued for several real estate objects, the main condition is that their total amount does not exceed the established limit. In this case, an individual can recover a maximum of 260.0 thousand rubles of personal income tax paid by him.
- 3.0 million rubles - when a mortgage is used to purchase an object, which involves repayment of interest. The limitation applies to interest paid after 2014. Before this period, it was possible to repay the entire amount of interest in full. The maximum an individual can receive is 390.0 thousand rubles.
Page 003 highlights the calculations of the tax base, as well as the amount of personal income tax at a 13% rate. In addition, on page 003, fields must be filled in about the cost of housing, the amount of total income of the declarant for the past previous year, and the established tax base. The amount of tax payable and the personal income tax withheld must also be indicated.
Special attention should be paid to the fact that dashes must be present, and additional zeros or any other symbols are prohibited, since otherwise, during the processing of submitted reports, the computer will not be able to detect a valid code in the database and will reject the received documents due to the presence of such an error in them.
Information about the possibility of using a property deduction or a deduction for children should be indicated only if such information is actually present. In this case, you will need to indicate what exactly the tax deduction is for and the grounds for its provision.
In all fields of the 3-NDFL declaration, which provide for the indication of OKTMO, the code of the municipal entity at the place of residence (place of registration) of the individual entrepreneur/individual is indicated. True, there is an exception. Thus, ordinary citizens (not individual entrepreneurs) declaring their income will have to indicate not only the OKTMO of an individual in 3-NDFL (i.e., the OKTMO code at their place of residence), but also the OKTMO code of the source of payment of the declared income.
In this case, it is your right to submit this declaration or not. We have developed step-by-step instructions for filling out the 2021 declaration program. If you had any additional income (sale of real estate, cars, additional income from another job, tutoring, etc.), then submit a 3-NDFL income tax return for 2021 - is already your responsibility.
1 - Enter the deduction provided to you for previous years. In the case of filling out the 3-NDFL declaration for a property deduction for the first time, you must enter “0.” If you have already been provided with a property deduction, then take this amount from the previous 3-NDFL declaration
Section 1 in 3-NDFL is very small. It has only 5 lines, from 010 to 050.
This sheet reflects summary data on the amount of personal income tax that must be paid or, conversely, returned from the budget. That is, in practice, Section 1 should be completed last. Already after all the applications and the second section have been completed.
Important! In one declaration, it is sometimes necessary to fill out Section 1 several times: separately for each BCC and OKTMO. So, if personal income tax needs to be transferred to different BCCs, then for each of them its own block is drawn up.
Next, we will sequentially analyze how to fill out each field in Section 1 3-NDFL. Line 010 contains a code from 1 to 3, which shows the final result of the calculations carried out in the declaration:
- code 1 - personal income tax must be transferred according to the declaration;
- code 2 - the taxpayer wants to return previously paid personal income tax;
- code 3 - no additional payments or refunds are required.
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Tax rules and payment deadlines
If we consider the specifics of payment for legal entities and individuals, the rules will be very different. When is it necessary to submit a document to the tax office?
OKTMO code in the 3-NDFL declaration
As a general rule in 2021, the document must be filed within specified deadlines, which vary depending on the reason. After all, physical a person can act as an ordinary citizen or as an individual entrepreneur. Phys. individuals are given time to pay and fill out the form until May 3 of the current year, and until July 15 to make tax payments to the budget.
OKTMO code
Having understood the deadlines and general rules, you can proceed directly to filling out the documents. This is where the bulk of questions arise, most of which stem from ignorance of terms, codes, and also where to get them from. A common question is, what is OKTMO in the 3-NDFL declaration for individuals?
The OKTMO code for 3-NDFL individuals is presented as a set of numbers that helps the tax service simplify the verification of declarations. In more detail, the OKTMO code for the 3-NDFL declaration encrypts settlements, therefore, when submitting the declaration, each person must indicate the appropriate value, depending on their place of residence.
Among the possible sets of codes, they can be divided into two types: 8-digit or 11-digit. The difference is where the citizen lives. If this is a municipality, the code will consist of 8 characters; if it is a populated area, the code will consist of 11.
Another important question is whose OKTMO should be indicated in 3-NDFL in section 1 . It depends on who became the taxpayer's source of income. For example, if at work you were told to independently report to your subordinate for the earnings received, he must indicate the organization code in the first section. If a person pays independently from other sources of income, the code is indicated according to the place of residence or TIN.
OKTMO changes in 2021
OKTMO codes are periodically updated and changed, so it is important to indicate their current values. This may occur in connection with the transformation, expansion, or reduction of municipalities. For example, since January 1, 2016, in the Pskov region alone, their number has decreased from 207 to 136, and there are many such innovations in each subject of Russia.
Therefore, when filling out 3-NDFL for 2021, OKTMO must be reflected taking into account all current changes made to the OK 033-2013 classifier using its latest version.
How to find out the code
How to find out OKTMO for 3-NDFL? Today, finding out something is not a problem, especially if a person knows how to use the Internet. Let's assume that a person does not belong to this number, then he should contact the tax office and simply ask his inspector.
You can also see the code in other available documents, for example, take it from form 2-NDFL, which is issued at the request of the employee when submitting his declaration at the end of the year and is attached to it.
OKTMO code in certificate 2-NDFL
In other cases, the code can be obtained using special services on the Internet or on the official website of the tax service. We will try to familiarize you in detail with the principle of how to obtain an OKTMO code at your place of residence in 3-NDFL.
To do this you need:
- Go to the Federal Tax Service website or register in the search engine nalog.ru;
- A map will appear in front of you, where you will need to select the territory of your location according to your place of residence (address). This method can often fail or display the wrong number, because... The search system is quite primitive.
- From the proposed options, you can choose a method based on your place of residence or OKATO code.
- The address must indicate the name of the subject of the Russian Federation and the municipality.
- After entering the data, the program will display the result indicating the code.
If using the above methods you still can’t figure out the code, there is an alternative search option using another site.
To do this you need:
- Go on the website .
- Find advanced data search in the suggested tabs.
- In the field provided, you must enter clarifying data to perform a search for the request.
- Click the search icon, the results will be displayed on the screen.
Where to find out the OKTMO code at your place of residence
The most reliable way to clarify the OKTMO code of the Federal Tax Service is to call your tax office. But you can use several methods suggested below.
The OKTMO code of the employer (your tax agent) can be seen in the 2-NDFL income certificate, which must be obtained at the place of work and attached to the 3-NDFL declaration.
Don’t know where to find the OKTMO of an individual for the declaration? There are several ways to do this:
- Personally at the Inspectorate - you need to contact a tax consultant who will tell you the OKTMO code when filling out 3-NDFL. This option is reliable, but will take too much time;
- On the official website of the Federal Tax Service - select “All services”, then “Federal information system”, enter the address, the program will indicate not only OKTMO physical. persons, but also OKATO, also necessary for the taxpayer;
- Where can I get the employer code for 3-NDFL? It can also be found thanks to the service, or in the 2-NDFL certificate issued to the employee.
By the way, the code can be useful not only when submitting reports, but also when submitting payment orders to banks and in a number of other life situations.
OKTMO is the code of the municipality. It can be found out from the All-Russian Classifier of Municipal Entities OK 033-2013. It is this that must be entered in the “OKTMO” column in the 3-NDFL declaration. Moreover, the taxpayer’s OKTMO code does not always coincide with the employers’ OKTMO code! Your OKTMO code should be reflected in section 1 “Information on the amounts of tax subject to payment (surcharge) to the budget/refund from the budget”, OKTMO of your employers - in sheet A “Income from sources in the Russian Federation”.
The code in Appendix 1 is generally taken from the 2-NDFL certificate. It is issued by a tax agent.
Important!
If an employee works in a branch of a non-resident company, his 2-NDFL certificate must contain the OKTMO code at the location of the branch, not the head office.
Depending on whether a tax refund or payment is being declared, different OKTMOs should be entered in Section 1 of 3-NDFL. For clarity, let’s take typical situations and give options for entering the code in the “Declaration” program.
Example 1 (OKTMO in 3-NDFL when selling a car)
Ivan from Ivanovo in 2021 sold a car to citizen Petrov from Tver for 650,500 rubles. In 2021, he needs to report and pay taxes. Ivan uses a deduction of 250,000 rubles. Thus, the amount of personal income tax payable is 52,065 rubles.
Features of code reflection in the program:
- General information and OKTMO in the 2021 Declaration are indicated on the first tab.
- The buyer's OKTMO is reflected in the income tab. When the buyer is an individual person, no need to indicate the code.
For clarity, let's put it.
As a result, when generating the finished report, the program puts on page 2 the 3-NDFL code OKTMO Ivanovo (Ivan lives there), and not Tver.
Conclusion!
When a tax payment is declared, OKTMO should be entered in Section 1 of the 3-NDFL declaration at the taxpayer’s registered address.
Example 2 (statement of deduction)
Valentina lives in Tosno, Leningrad region, and works in St. Petersburg. In 2021, she will file a return for her medical deduction for last year to get back 13% of the costs.
Reflecting the code in the program:
- Valentina fills out in 3-NDFL information about the declarant and OKTMO at her registration address and passport.
- On the appropriate deposit she enters the data from the 2-NDFL certificate that she was given at work.
As a result, the program generates a finished report. OKTMO in line 030 3-NDFL (Section 1) is transferred from Appendix 1, i.e. the tax agent code is indicated.
Thus, when returning a tax, Section 1 of the declaration contains the code of the municipality in which the tax was actually paid.
The most reliable way to clarify the OKTMO code of the Federal Tax Service is to call your tax office. But you can use several methods suggested below.
In any document that is drawn up to make tax deductions for an organization, in field 105 of the established form of the form, the territory classifier is indicated, which determines in which locality the company is registered and to which subject of the federation taxes are transferred.
Until 2014, the OKATO code was adopted as such a classifier; later it was replaced by OKTMO, which is distinguished primarily by the expanded structure of settlements included in the classification system.
You can use it as follows:
- Go to the service page and select a subject of the Russian Federation from the drop-down list and a municipal entity. By default, the service itself determines the subject by the user’s location; if necessary, you can specify the code for another city or region. After specifying the municipal territorial entity, the system displays a code relevant for companies registered there;
- The same service has an interactive service that allows you to select the desired region and locality by finding it on the map. You need to move the cursor over the desired territory and select the subject so that the system displays the OKTMO identifier assigned to it.
It happens that it is not possible to determine the code for this service; in this situation, you can go to the website of the Federal Information Address Service, where a broad search function is available with entering the available information.
In addition to the address, the data can be determined by having a taxpayer identification number in hand using a regional statistics agency or the website of the Federal Tax Service. In the first case, the request will need to be sent by mail, so the method is not profitable for those who urgently need to know the code.
On the Federal Tax Service website you can use your personal account or perform the following actions:
- Open the “All services” tab;
- Select the function of filling out a payment order;
- In the window that opens, select the taxpayer category and document type;
- Enter data on the type of payment (KBK, tax group, purpose and type of payment);
- Specify the recipient's details;
- Enter the payer's details indicating the TIN.
In the generated payment order, in the recipient's details column, the code of the municipality where the funds will be received will be indicated. This code is an identifier according to the OKTMO system.
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And I also don’t know which OKTMO to indicate in the 3-NDFL declaration. I’m already completely confused, in my opinion, they used to fill out OKATO, but I tried to enter OKATO from the 3-NDFL declaration of previous years, the program didn’t swallow it, it asks for some OKTMO! Where can I get it? It was possible to make some kind of explanation in the program on how to fill out the OKTMO column in the 3-NDFL declaration.
By TIN
An easy way to find out the code is to use the TIN code, because All individuals have it. persons To search OKTMO by TIN of an individual you will need:
- On the website, go to services and fill out a payment order.
- Enter your tax number. Every taxpayer has this number; it is the first 4 digits of the Taxpayer Identification Number (TIN).
- Enter your location information, fill in all the required lines, and click search.
- The result will be displayed on the screen.
By letter
For those who are in no hurry to obtain the necessary information and are just starting to think about filling out a declaration, you can use the good old method - write a letter to the tax service and thus find out your code to indicate in the form. Therefore, there is a letter about clarification of OKTMO with a sample to the tax office . According to tax legislation, it can be drawn up in any form, standard, as all petitions are written.
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The letter indicates the name of the FMS organization to which the letter is sent, the address and your data. The request should state the essence of the clarification: why you need it (this could be a change of address, a merger, or your own reason). As soon as the letter reaches the authority, the sender will receive a notification.
Note! On average, the waiting period for a response can be from 5 to 10 days. It depends on the choice of mail and the workload of the inspection. The clarification may require not only the code, but, for example, if an error was made when filling out the declaration. There are some errors that cannot be corrected, but generally, clarification can serve as a good help if something went wrong with the first attempt to submit a document.
You can clarify the necessary data on the OKTMO code directly from the Federal Tax Service employees or from a personal income tax certificate in Form 2, which is issued by the accounting department. Please note that if you indicate an incorrect value, tax officials will return the declaration to correct the inaccuracy.
What is OKTMO
Almost every second taxpayer who fills out the declaration on their own is faced with such a problem as indicating a certain OKTMO. This abbreviation stands for as follows: all-Russian classifier of municipal territories. As a rule, this is some combination of numbers. Often this code consists of eight digits, but in some cases it can be up to eleven.
It should be noted that individuals need to know and indicate OKTMO not only if they need to fill out the 3-NDFL declaration form, but also in situations when it comes to payment orders and some other documents.
Why was this code invented?
When filling out the declaration, taxpayers begin to involuntarily think about why this document pays so much attention to indicating information designated by some incomprehensible abbreviations, including the abbreviation OKTMO.
However, each cell of the 3-NDFL form carries its own meaning. For example, the digital code discussed in this article is designed to recognize populated areas. Each locality is assigned its own code, with the help of which the tax inspector can understand the geographical coordinates of its location.
OKTMO objects
Any territory that is part of the Russian Federation, which is characterized by the presence of local government, municipal-type property, as well as some kind of government, is included in the number of objects that fall under the classification.
These territories include not only cities, but also villages, various municipal areas, territories located between villages, urban districts, as well as areas located within a city that have federal status.
Decoding the digital code combination
The set of numbers that forms the OKTMO encoding is usually divided into two parts. The first part is a combination that characterizes municipalities, and the second is villages, towns and other territories that are their constituent parts. In the first case, the code includes eight digits, and in the second - eleven. In this regard, when you see OKTMO for the first time, you can almost instantly and quite easily understand for which territory it is registered.
We suggest taking a closer look at what each of the numbers means:
- First and second digits. The first two numbers written in the eight-digit code, as a rule, contain information about objects that belong to the classification level number one.
- Third, fourth and fifth digits. After the location of an object within the first stage has become clear, it is necessary to find out its location in the second stage of classification. This is precisely what the three numbers that follow immediately after the first two digits of OKTMO are intended for.
- Sixth, seventh, eighth digit. Once the first and second stages have been identified, you can safely move on to the third. The last three digits from the end will help you find the location of the object within the third step.
ATTENTION! If individuals see a code consisting of eleven digits, do not be alarmed. The first eight numbers indicate the municipality, and the last two digits indicate a specific point located on its territory.
OKTMO classification
The objects of classification in OKTMO are the territories of municipalities. First stage of classification:
Grouping by constituent entities of the Russian Federation.
Second level of classification:
- municipal areas
- municipal districts
- urban districts
- urban districts with intracity division
- intracity territories (intracity municipalities) of federal cities.
Third level of classification:
- rural settlements
- urban settlements
- inner city areas
- intersettlement territories
Within the groupings of the third level of classification, settlements are coded.
Compliance of OKATO codes with OKTMO in Moscow
| OKATO code | OKTMO code | Object of administrative-territorial division |
| 45 000 000 000 | 45 000 000 | The city of Moscow , the capital of the Russian Federation, a city of federal significance. |
| OKATO | OKTMO | Districts of the Eastern District |
| 45 263 552 000 | 45 301 000 | — Bogorodskoe |
| 45 263 555 000 | 45 302 000 | — Veshnyaki |
| 45 263 558 000 | 45 303 000 | — Eastern Izmailovo |
| 45 263 561 000 | 45 304 000 | — Vostochny municipal district |
| 45 263 561 101 | 45 304 000 106 | >>> Vostochny village |
| 45 263 561 102 | 45 304 000 111 | >>> Akulovo village |
| 45 263 564 000 | 45 305 000 | — Golyanovo |
| 45 263 567 000 | 45 306 000 | — Ivanovskoe |
| 45 263 570 000 | 45 307 000 | — Izmailovo |
| 45 263 573 000 | 45 308 000 | — Kosino-Ukhtomsky |
| 45 263 576 000 | 45 309 000 | — Novogireevo |
| 45 263 579 000 | 45 310 000 | — Novokosino |
| 45 263 581 000 | 45 311 000 | — Metrotown |
| 45 263 583 000 | 45 312 000 | — Perovo |
| 45 263 585 000 | 45 313 000 | — Northern Izmailovo |
| 45 263 588 000 | 45 314 000 | - Falcon Hill |
| 45 263 591 000 | 45 315 000 | — Sokolniki |
| 45 263 594 000 | 45 316 000 | — Preobrazhenskoye |
| OKATO | OKTMO | Districts of the Western District |
| 45 268 552 000 | 45 317 000 | — Vnukovo municipal district |
| 45 268 552 101 | 45 317 000 106 | >>> Vnukovo village |
| 45 268 552 102 | 45 317 000 111 | >>> Tolstopaltsevo village |
| 45 268 552 103 | 45 317 000 116 | >>> Tolstopaltsevo village |
| 45 268 554 000 | 45 318 000 | — Dorogomilovo |
| 45 268 560 000 | 45 319 000 | — Krylatskoe |
| 45 268 562 000 | 45 320 000 | — Kuntsevo municipal district |
| 45 268 562 101 | 45 320 000 106 | >>> Rublevo village |
| 45 268 562 102 | 45 320 000 111 | >>> Myakinino village |
| 45 268 569 000 | 45 321 000 | — Mozhaisky |
| 45 268 577 000 | 45 322 000 | — Novo-Peredelkino |
| 45 268 579 000 | 45 323 000 | — Ochakovo-Matveevskoe |
| 45 268 581 000 | 45 324 000 | - Vernadsky avenue |
| 45 268 584 000 | 45 325 000 | — Ramenki |
| 45 268 588 000 | 45 326 000 | — Solntsevo |
| 45 268 592 000 | 45 327 000 | — Troparevo-Nikulino |
| 45 268 595 000 | 45 328 000 | - Filevsky Park |
| 45 268 597 000 | 45 329 000 | — Fili-Davydkovo |
| OKATO | OKTMO | Districts of Zelenograd |
| 45 272 580 000 | 45 330 000 | — Kryukovo |
| 45 272 562 000 | 45 331 000 | — Matushkino |
| 45 272 568 000 | 45 377 000 | — Savelki |
| 45 272 572 000 | 45 332 000 | — Silino |
| 45 272 576 000 | 45 927 000 | — Old Kryukovo |
| OKATO | OKTMO | Districts of the Northern District |
| 45 277 553 000 | 45 333 000 | - Airport |
| 45 277 556 000 | 45 334 000 | — Running |
| 45 277 559 000 | 45 335 000 | — Beskudnikovsky |
| 45 277 565 000 | 45 336 000 | — Voikovsky |
| 45 277 568 000 | 45 337 000 | — Eastern Degunino |
| 45 277 571 000 | 45 338 000 | — Golovinsky |
| 45 277 574 000 | 45 339 000 | — Dmitrovsky |
| 45 277 577 000 | 45 340 000 | — Western Degunino |
| 45 277 580 000 | 45 341 000 | — Koptevo |
| 45 277 583 000 | 45 342 000 | — Levoberezhny |
| 45 277 584 000 | 45 343 000 | — Molzhaninovsky |
| 45 277 586 000 | 45 344 000 | — Savelovsky |
| 45 277 589 000 | 45 345 000 | — Sokol |
| 45 277 592 000 | 45 346 000 | — Timiryazevsky |
| 45 277 595 000 | 45 347 000 | — Khovrino |
| 45 277 598 000 | 45 348 000 | — Khoroshevsky |
| OKATO | OKTMO | Districts of the North-Eastern District |
| 45 280 552 000 | 45 349 000 | — Alekseevsky |
| 45 280 554 000 | 45 350 000 | — Altufevsky |
| 45 280 556 000 | 45 351 000 | — Babushkinsky |
| 45 280 558 000 | 45 352 000 | — Bibirevo |
| 45 280 561 000 | 45 353 000 | — Butyrsky |
| 45 280 563 000 | 45 354 000 | — Lianozovo |
| 45 280 565 000 | 45 355 000 | — Losinoostrovsky |
| 45 280 567 000 | 45 356 000 | — Marfino |
| 45 280 569 000 | 45 357 000 | - Marina Grove |
| 45 280 572 000 | 45 358 000 | — Ostankino |
| 45 280 574 000 | 45 359 000 | — Otradnoye |
| 45 280 577 000 | 45 360 000 | — Rostokino |
| 45 280 580 000 | 45 361 000 | — Sviblovo |
| 45 280 583 000 | 45 362 000 | — Northern Medvedkovo |
| 45 280 585 000 | 45 363 000 | — Northern |
| 45 280 594 000 | 45 364 000 | — South Medvedkovo |
| 45 280 597 000 | 45 365 000 | — Yaroslavsky |
| OKATO | OKTMO | Districts of the Northwestern District |
| 45 283 555 000 | 45 366 000 | — Kurkino |
| 45 283 559 000 | 45 367 000 | — Mitino municipal district |
| 45 283 559 101 | 45 367 000 106 | >>> Novobrattsevsky village |
| 45 283 569 000 | 45 368 000 | — Pokrovskoye-Streshnevo |
| 45 283 573 000 | 45 369 000 | — Northern Tushino |
| 45 283 577 000 | 45 370 000 | — Strogino |
| 45 283 582 000 | 45 371 000 | — Khoroshevo-Mnevniki |
| 45 283 587 000 | 45 372 000 | — Shchukino |
| 45 283 593 000 | 45 373 000 | — South Tushino |
| OKATO | OKTMO | Districts of the Central District |
| 45 286 552 000 | 45 374 000 | — Arbat |
| 45 286 555 000 | 45 375 000 | — Basmanny |
| 45 286 560 000 | 45 376 000 | — Zamoskvorechye |
| 45 286 565 000 | 45 378 000 | — Krasnoselsky |
| 45 286 570 000 | 45 379 000 | — Meshchansky |
| 45 286 575 000 | 45 380 000 | — Presnensky |
| 45 286 580 000 | 45 381 000 | — Tagansky |
| 45 286 585 000 | 45 382 000 | — Tverskoy |
| 45 286 590 000 | 45 383 000 | — Khamovniki |
| 45 286 596 000 | 45 384 000 | — Yakimanka |
| OKATO | OKTMO | Districts of the South-Eastern District |
| 45 290 554 000 | 45 385 000 | — Vykhino-Zhulebino |
| 45 290 558 000 | 45 386 000 | — Kapotnya |
| 45 290 562 000 | 45 387 000 | — Kuzminki |
| 45 290 564 000 | 45 388 000 | — Lefortovo |
| 45 290 568 000 | 45 389 000 | — Lyublino |
| 45 290 572 000 | 45 390 000 | — Maryino |
| 45 290 574 000 | 45 391 000 | — Nekrasovka municipal district |
| 45 290 574 101 | 45 391 000 106 | >>> Nekrasovka village |
| 45 290 578 000 | 45 392 000 | — Nizhny Novgorod |
| 45 290 582 000 | 45 393 000 | — Printers |
| 45 290 586 000 | 45 394 000 | — Ryazansky |
| 45 290 590 000 | 45 395 000 | — Textile workers |
| 45 290 594 000 | 45 396 000 | — Yuzhnoportovy |
| OKATO | OKTMO | Districts of the South-Western District |
| 45 293 554 000 | 45 397 000 | — Academic |
| 45 293 558 000 | 45 398 000 | — Gagarinsky |
| 45 293 562 000 | 45 901 000 | — Zyuzino |
| 45 293 566 000 | 45 902 000 | — Konkovo |
| 45 293 570 000 | 45 903 000 | — Kotlovka |
| 45 293 574 000 | 45 904 000 | — Lomonosovsky |
| 45 293 578 000 | 45 905 000 | — Obruchevsky |
| 45 293 582 000 | 45 906 000 | — Northern Butovo |
| 45 293 586 000 | 45 907 000 | - Teply Stan |
| 45 293 590 000 | 45 908 000 | — Cheryomushki |
| 45 293 594 000 | 45 909 000 | - South Butovo |
| 45 293 598 000 | 45 910 000 | — Yasenevo |
| OKATO | OKTMO | Districts of the Southern District |
| 45 296 553 000 | 45 911 000 | — Biryulyovo East |
| 45 296 555 000 | 45 912 000 | — Biryulyovo Western |
| 45 296 557 000 | 45 913 000 | — Brateevo |
| 45 296 559 000 | 45 914 000 | — Danilovsky |
| 45 296 561 000 | 45 915 000 | — Donskoy |
| 45 296 565 000 | 45 916 000 | — Zyablikovo |
| 45 296 569 000 | 45 917 000 | — Moskvorechye-Saburovo |
| 45 296 571 000 | 45 918 000 | — Nagatino-Sadovniki |
| 45 296 573 000 | 45 919 000 | — Nagatinsky Zaton |
| 45 296 575 000 | 45 920 000 | — Nagorny |
| 45 296 577 000 | 45 921 000 | — Orekhovo-Borisovo Northern |
| 45 296 579 000 | 45 922 000 | — Orekhovo-Borisovo Yuzhnoye |
| 45 296 590 000 | 45 923 000 | — Tsaritsyno |
| 45 296 593 000 | 45 924 000 | — Chertanovo North |
| 45 296 595 000 | 45 925 000 | — Chertanovo Central |
| 45 296 597 000 | 45 926 000 | — Chertanovo Yuzhnoye |
| 45 272 576 000 | 45 927 000 | — Old Kryukovo |
| OKATO | OKTMO | Territories annexed to Moscow |
| 45 298 578 000 | 45 931 000 | — Troitsk |
| 45 297 581 000 | 45 932 000 | — Shcherbinka |
| 45 297 552 000 | 45 941 000 | — settlement Vnukovskoye |
| 45 298 553 000 | 45 943 000 | — Voronovskoye settlement |
| 45 297 554 000 | 45 942 000 | — Voskresenskoye settlement |
| 45 297 556 000 | 45 944 000 | — settlement Desenovskoye |
| 45 298 555 000 | 45 945 000 | — Kyiv settlement |
| 45 298 558 000 | 45 946 000 | — settlement Klenovskoye |
| 45 297 559 000 | 45 947 000 | — Kokoshkino settlement |
| 45 298 561 000 | 45 948 000 | — settlement Krasnopakhorskoye |
| 45 297 562 000 | 45 949 000 | — Marushkinskoe settlement |
| 45 298 564 000 | 45 951 000 | — settlement Mikhailovo-Yartsevskoye |
| 45 297 565 000 | 45 952 000 | — Moskovsky settlement |
| 45 297 568 000 | 45 953 000 | — settlement “Mosrentgen” |
| 45 298 567 000 | 45 954 000 | — settlement Novofedorovskoye |
| 45 298 572 000 | 45 955 000 | — Pervomaiskoe settlement |
| 45 298 575 000 | 45 956 000 | — settlement Rogovskoye |
| 45 297 571 000 | 45 957 000 | — settlement Ryazanovskoye |
| 45 297 574 000 | 45 958 000 | — Sosenskoye settlement |
| 45 297 577 000 | 45 959 000 | — settlement Filimonkovskoye |
| 45 298 583 000 | 45 961 000 | — settlement Shchapovskoye |
Which OKTMO should I indicate?
After it has become clear what the all-Russian classifier is intended for and what each of its digits means, it remains to figure out which code should be indicated and where. The simplest method, which is often chosen by most taxpayers, is the help of a tax agent. You just need to come to the tax office and ask exactly what numbers should be present in the OKTMO cell.
How to find out the code yourself
There is another method by which an individual can find out OKTMO without leaving home. This is one of the most popular methods today, which is carried out through Internet resources.
There are many special sites designed specifically for these purposes, which contain a database that encrypts all municipalities of Russia.
This is interesting: What week do they go on maternity leave?
You can find out OKTMO via the Internet in two different ways:
- Through OKATO. The declaration, as a rule, requires the registration of another abbreviation OKATO, which is scary at first glance, which differs from the designation OKTMO only in the last three letters, denoting an abbreviation for such a phrase as administrative-territorial division. If the taxpayer has already entered OKATO, then when writing it on the website, the program will give him the numbers of the required OKTMO.
- Through the name. This method is even easier than the first. First, you will need to enter numbers approved by current legislation and characterizing a specific subject of the Russian Federation. It is quite easy to recognize them, for example, with the help of a special reference book, which is called: “Codes of the subjects of Russia.” When an individual begins to enter them into the required field of the program, the names of municipalities will automatically appear. After this, in order to see OKTMO, you just need to click and select the name the taxpayer needs.
Where to enter OKTMO
It's no secret that the 3-NDFL form consists of many sheets, and you only need to enter information in some of them. You need to fill out sheets that require registration of general information, and then sheets related to a specific type of tax deduction.
OKTMO is indicated in one of the required sheets, namely the one entitled section one. This page of the 3-NDFL declaration of an individual is devoted to data related to the amounts of taxes that must either be reimbursed from the state treasury or additionally paid into it. After cell number 020 there is a field labeled 030, in which you must enter this code.
How else can you find out the code?
There is another additional method by which you can find out the combination of numbers that encodes the municipality. This method is implemented in exactly the same way as the previous described methods - via the Internet. An individual will only need to know the tax office number.
The taxpayer needs to indicate the tax service number, and then the coordinates of the place where he is officially registered. After this, the program will show the code of interest to the individual.
The new declaration form contains eleven cells in which OKTMO must be registered. But, as mentioned above, the code can also be eight digits. In such a case, do not put zeros in empty cells, since no help system will be able to identify this combination. Empty cells must be filled with dashes.
Which OKTMO to indicate in the 3-NDFL declaration
The code for a specific region and settlement can be found in different ways:
- 1. Contact your local tax office.
- 2. Use the Internet service “Find out OKTMO” on the official website of the tax service. Here is a link to it (if you enter a request from a PC from Moscow): https://www.nalog.ru/rn77/service/oktmo/
To get information, just enter one of two things:
- OKATO value;
- name of the region of the Russian Federation and municipality.
Here is an example for the Moscow Strogino district:
- 3. Get a 2-NDFL income certificate from your employer. It contains the required combination of numbers.
How to indicate OKTMO in the 3-NDFL declaration
There are 11 empty cells allocated for this in the document. They are intended for eleven-digit characters. But sometimes the code contains only 8 characters. Then put dashes in the remaining fields.
Keep in mind: you cannot enter additional zeros, otherwise, when processing the report, the computer will not detect the valid code and will generate an error!
EXAMPLE N.I. Zhuravlev lives in the Northern Izmailovo district of Moscow. He will fill out OKTMO of his place of residence in 3-NDFL
OKTMO of an individual in 3-NDFL
This tax return contains OKTMO, which is entered according to the place of registration/accounting. An exception is provided for people who are not individual entrepreneurs: they note not only the code of the municipality at their place of residence, but also the OKTMO code of the source of funds received. The information is entered into sheet A or B.
Also see “Source of payment in 3-NDFL: revealing the cards.”
EXAMPLE K.V. Kruglov is a resident of the Sokolniki district of Moscow. In 2021, he received income from Leader CJSC, registered in the Kuntsevo district of Moscow. Here is what OKTMO to indicate in the 3-NDFL declaration :
- code of the municipality at the place of residence – 45315000;
- OKTMO source of income – 45320000.
You can download the current 3-NDFL declaration form for 2021 from our website here.
