The IP has an octmo code

What kind of indicator is this, where is it used, what do the numbers in its code mean and additional information needed by an entrepreneur is contained in the article.

For reference
AbbreviationOKTMO
DesignationOK 033-2013
Introduction01/01/2014 (Order of Rosstandart dated 06/14/2013 No. 159-st)
In EnglishRussian Classification of Territories of Municipal Formations

How to find out OKTMO

There are several options for correctly determining the current OKTMO code.
The simplest one: We go to the service of the official website of the Federal Tax Service, for which we click HERE. There you can enter your OKATO, click “Find” and the system will immediately display the required code. However, often, a person looking for OKTMO also has no idea about his OKATO. Personally, I am one of those. If you do too, go below.

In the field “Subject of the Russian Federation” we find ours. The example is the Republic of Tatarstan. The easiest way to navigate is by the region number (most likely it is marked on your car next to the Russian flag). To start selecting a region, you need to click on this nice button, pointed to by the red arrow:

Have you chosen? Great. Now in the “Municipal entity” field we enter not your registration or residence address! A city or place of settlement. Our example is Naberezhnye Chelny. We just start typing and the service itself will offer to choose from the list.

Attention! Selecting from the list provided is a necessity in this case! If you enter your locality and the system does not offer you a choice in the automatic list, you will not recognize OKTMO, or you will recognize it incorrectly.

Next, click the “Find” button and get your OKTMO:

We won’t talk about how you can make a request to local territorial authorities to provide information about your OKTMO. According to the scheme outlined above, this information is obtained a hundred times easier than working with any official requests to different departments.

Where to find out OKTMO

The State Statistics Service uses this code to process information received from organizations and individual entrepreneurs. They are required to indicate OKTMO in all reports and payment documents.

OKTMO at the place of residence of an individual

  • Volume 1. Central Federal District
  • Volume 2. Northwestern Federal District
  • Volume 3. Southern Federal District
  • Volume 4. North Caucasus Federal District
  • Volume 5. Volga Federal District
  • Volume 6. Ural Federal District
  • Volume 7. Siberian Federal District
  • Volume 8. Far Eastern Federal District
  • on the Rosstat website. The portal contains information on absolutely all OKTMO codes in special reference books. To establish the OKTMO code, you need to download the corresponding file for a specific federal district and find the required information there. To search, you need to know at what address the legal entity or individual entrepreneur is registered;
  • on the Federal Tax Service website. On the portal you can also get information on OKTMO codes, for which you just need to enter information about the subject of the Russian Federation and the municipality. To do this, again, you need to know the legal address at which the business entity is registered;
  • on the Federal Tax Service website. If the legal address of the company is not known, then you can use the TIN. On the tax portal you need to order an extract from the Unified State Register of Legal Entities, which will contain information about the address of the business entity. It can be used to search for the OKTMO code by the first or second point.

The OKTMO code is necessary to distinguish and establish regions, cities, districts, settlements, etc. The code also helps to find out where a certain organization or individual entrepreneur is registered. In this case, it is necessary to know the TIN or at least the address of a particular business entity.

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Which accounting documents indicate OKTMO?

OKTMO is an important code that must be indicated in the following accounting documents: declarations for specific tax regimes, 3-NDFL, 2-NDFL certificates, payment orders, as well as in reporting on land and transport taxes, excise taxes or mineral extraction taxes etc.

The abbreviation OKTMO stands for “All-Russian Classifier of Municipal Territories”. It encodes the territories to which certain individual entrepreneurs or legal entities belong from a tax point of view.

Was OKATO, became OKTMO

Until 2014, entrepreneurs had to enter a special code – OKATO – in financial documents and tax reporting. It meant the code of a certain area from the All-Russian Classifier of Objects of Administrative-Territorial Division . A sequence of numbers instead of indicating an address, often long and consisting of several words, including region, district, etc., significantly facilitates automated accounting, speed of data processing and accuracy of their grouping.

In order to enter the correct OKATO code in the appropriate field of the payment order or in the text of the declaration, you needed to know:

  • what locality does the municipality belong to, where the entrepreneur lives or the organization is registered;
  • which tax office is responsible for your business activities (for declarations);
  • where the payment order or financial document is addressed (for filling out payment slips).

IMPORTANT! 2014 was considered a “transitional” year from OKATO to OKTMO. In the relevant documentation, the OKATO code indicated instead of the required OKTMO did not make the payment “impossible”; the federal treasury automatically transferred one code to another. But since 2015, such soft measures have ended, and you need to worry about the correct indication in the corresponding field of the OKTMO code.

Search OKATO and OKTMO by address

Territorial entities are classified according to hierarchical methods (OKTMO):

  1. Grouping of entities of the constituent entities of the Russian Federation;
  2. Urban districts with division at the application level;
  3. Urban settlements, districts and rural formations.

All main areas of application of OKATO come down to the following points:

  • The collection and accumulation of statistical databases on economic entities is carried out;
  • Statistical bodies process and build indices of economic condition;
  • Research on tax revenues is carried out, divided by region;
  • An analysis of changes in territorial indicators of the food basket, industrial development index and other economic macro indicators is carried out;
  • The general level of well-being of the population is analyzed.

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What does the OKTMO code consist of?

Rosstandart issued order No. 159-st OK 003-2013 on approval of the OKTMO classifier on June 14, 2013; it came into force at the beginning of 2014 and is in effect to this day. It was on January 1, 2014 that the tax service software was reconfigured to read new codes.

The code is 11-digit, a shortened version of 8 digits is provided for federal cities (Moscow, St. Petersburg, Sevastopol), but it should be remembered that within these entities there are territorial units that are also encrypted with 11 characters. The classifier is divided into 8 subjects of the Russian Federation (territorial districts):

  • Central;
  • Northwestern;
  • North Caucasian;
  • Ural;
  • Siberian;
  • Far Eastern;
  • Privolzhsky;
  • Southern.

Within these large municipal units, the elements decrease in importance: region - district - regional center - city - village - town - railway station, etc. Each object in the list corresponds to a specific sequence of numbers.

NOTE! The documents must indicate the OKTMO code that belongs specifically to the entrepreneur at his registration address (for individual entrepreneurs - registration), and not to the tax inspectorate or social fund.

How to find out the OKTMO code

This classifier is used in various payment documents and receipts, which requires that it be indicated correctly and accurately, otherwise payments may not be received as intended. In particular, OKTMO is used in documents such as VAT, UTII, personal income tax declarations and in documents for paying land and transport taxes, as well as for paying taxes.

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Where and for what is OKTMO used?

When filling out documents in which you need to indicate OKTMO and OKATO, it is important to remember: these classifiers contain a different number of digits. The OKATO code, which was used instead of the OKTMO code until 2014, consisted of eight characters. Now the OKTMO classifier uses 11 characters, although sometimes there can also be eight if the organization belongs to settlements that are part of municipalities.

  • 1 – urban settlement;
  • 3 – district within the city;
  • 4 – rural settlement;
  • 7 – territory not included in urban and rural entities (inter-village).
  • 25 – subject of the Russian Federation Irkutsk region;
  • 25601 – Balagansky municipal district;
  • 25601151 – urban settlement Balaganskoye;
  • 25601151 051 – directly in the working village of Balagansk.

OKTMO code from the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs in 1 minute

  • 3, 9 – for municipalities of Moscow, St. Petersburg, Sevastopol;
  • 6 – for municipal areas;
  • 7 – designation of urban districts;
  • 8 – designation of autonomous okrugs;
  • 9 – designation of two autonomous okrugs within one subject of the Russian Federation.
  • 1st and 2nd characters - subject of the Russian Federation;
  • 3, 4, 5 signs - populated area within the subject;
  • 6, 7, 8 signs - urban settlement and rural areas (or territories between them);
  • 9, 10, 11 signs - a populated area within a municipal territorial entity.

We enter it correctly

In payment orders for OKTMO, a special field is provided (the same field in which the OKATO code was previously placed).

To fill out declarations, this code must be entered 1 character into each box intended for this: the system recognizes the numbers this way.

Difficulty may arise here if you need to enter the code of an object in Moscow or St. Petersburg, consisting of 8 digits, because the “box” for the numbers is 11. The order of the Federal Tax Service of the Russian Federation dated November 14, 2013 provides an explanation: in such cases, the free cells must be filled in with dashes. Putting zeros in empty spaces may prevent the program from recognizing the code, but leaving empty cells most likely will not create problems. But it is better to act in accordance with the instructions of regulatory documents.

How to find out the BCC of an organization by TIN, OKTMO, online

  1. The first is the code of the main distributor of money from the budget. It always starts with the number 182 (Article 2, Chapter 2 of Order of the Ministry of Finance No. 65n).
  2. The second is the profit type code (Article 3, Chapter 2 of Order of the Ministry of Finance No. 65n), which contains five subsections:
      profit group, which is numbered with a single digit;
  3. two-digit profit subgroup;
  4. the income item is numbered with two single characters;
  5. the income sub-item contains three figures;
  6. the profit element consists of a two-digit number.
  7. The third is coded subtypes of budget profit (Article 4 (1) Chapter 2 of Order of the Ministry of Finance No. 65n), which consists of two subsections:
      profit subtype group containing four numeric symbols: 1000, 2000, 3000 or 4000;
  8. The analytical group of budget income subtypes contains three numerical values.

By TIN

The article provides a brief description of budget classification codes and a definition of the structure of the cipher. If you want to understand how to find out the BCC of an organization by TIN and OKTMO, then let’s say right away that this is impossible: these concepts are in no way related to each other. However, you can find the KBK online - detailed instructions are given in the corresponding paragraph.

The emergence and implementation of this list is associated with the municipal reform of the early 2000s, when, along with the usual concepts of “city” and “village”, definitions such as “municipalities” and the like appeared.

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What kind of error will it be?

If the OKTMO code is indicated with an error in the payment order (OKATO is entered instead or there are inaccuracies in the numbers), this will not lead to taxes not falling into the required budget. After all, there are also fields “KBK”, “Purpose of payment”, “Account number”, etc. with duplicate information. Therefore, an error in specifying OKTMO will not lead to the taxpayer’s obligation being unfulfilled, and therefore no fine will follow.

However, if an error was noticed, in order to avoid misunderstandings with the transfer of payments, you should submit an application to the tax office to clarify the details. You will have to go through the procedure of clarification and joint reconciliation of contributions. In this case, there will be no late fees or they will be written off, since the tax is considered paid on the day of its actual transfer, and not the payment confirmation.

But a declaration with an incorrect OKTMO will certainly require clarification: it will be considered erroneous.

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