Each entrepreneur, by the nature of his activity (when filling out various payment and accounting documents), has to deal with various abbreviations: OGRNIP, OKTMO, OKPO, KPP. Very often they are interested in what the checkpoint of an individual entrepreneur means. Let's figure it out.
What is a checkpoint and where to find it
For an entrepreneur to be able to start his own business, he needs to register his activities with the tax authority (without carrying out this action, the business is considered illegal). As a result of applying for registration, the entrepreneur is assigned: TIN, OGRNIP and OKTMO. In addition to these details, the Federal Tax Service Administration assigns one more organization - the checkpoint, which is the designation of the code of the reason for registration with the tax organization.
According to the Tax Code of Russia, only legal entities receive this code. And individual entrepreneurs are not such (they are physical persons): therefore, if someone continues to torment the question of whether individual entrepreneurs have checkpoints, we can responsibly state that they do not have such a code. Well, if only they themselves would not come up with it. But keep in mind: this is illegal.
Despite this, many counterparties sometimes require the obligatory indication of the checkpoint of an individual entrepreneur, which puts the SP in a difficult position. Due to legal illiteracy, disputes arise. What can I advise? If someone requires you to indicate the checkpoint of an individual entrepreneur, then advise him to do self-education and study the issue of registering an individual more thoroughly. At the same time, it will not hurt to familiarize yourself with the documents that are issued at the same time. In this case, conflicts will be excluded. We hope that we have provided comprehensive information on whether an individual entrepreneur has a checkpoint .
What do the numbers in the code indicate
PPC is a nine-digit combination:
- The first two digits are the code of the region of the Russian Federation in which the registration of the business entity is made.
- The next two are the number of the tax organization that registered the taxpayer.
On a note! As a result, the first four digits, as a rule, have a complete match with the first digits of the TIN.
- Two more numbers are the reason code for registration (a list of these codes is given in the reference book - SPPUNO). Previously, the official website of the Federal Tax Service provided the opportunity to familiarize yourself with this directory, but now this classifier of codes is intended only for internal use: therefore, it will not be easy to find it.
- The three numbers that complete the code are an indicator of how many times a particular company has registered for this reason in this division of the Federal Tax Service.
For example, KPP 781501001 is deciphered as follows: the organization is located in St. Petersburg; registration was carried out at the IFTS of Russia No. 15 in St. Petersburg and the Leningrad Region; the taxpayer is registered at the place of registration.
On a note! If the number is not 01, then this means that the business entity is registered at the place of work of its branch or at the location of its main office, real estate or vehicle. By the way, mining enterprises receive a code at the location of natural resources.
Why assign a gearbox
The checkpoint is a kind of organization passport: it is easy to determine from which tax inspection it is registered, as well as the reason for registration. Most often, this code is indicated in accounting reports and payment orders. The absence of a checkpoint in the documents can negatively affect the company's activities: for example, if you do not indicate it, you may lose the opportunity to participate in any state tender, since this particular attribute is mandatory when applying. You are also unlikely to conclude contracts without specifying this code.
Important! If the company has several branches or representative offices in different cities, then there will be several codes.
TIN, PPC of an individual entrepreneur indicate that the legal entity is a taxpayer who receives both details at the same time at the time of registration of his business.
How can I find out the company's checkpoint
PPC organizations can be easily recognized. There are several ways:
- Refer to the registration documents of the organization.
- If you do not have access to these documents, you can leave a request (in writing) to the Federal Tax Service at the place of registration: you must have a passport and TIN with you.
- You can see this attribute on the official website of the Federal Tax Service (in sections on Russian individual entrepreneurs and organizations or on foreign organizations). To find the necessary information, there is no need to know the TIN: just enter the data on the corporate name of the legal entity.
On a note! The question of where to find the checkpoint of an individual entrepreneur does not make sense, since they do not assign this IP code.
When does the gearbox change
Since the checkpoint includes information about the company's affiliation with a particular tax office and the reason for registration, it can be identical for many organizations that are registered with one tax authority and have the same grounds for this registration. If the company moves to another territorial district of the Russian Federation, the registration code will be replaced by another, as in the new place you will have to go through the entire registration procedure again.
On a note! TIN is a unique number that belongs to only one organization and cannot be replaced (TIN can only be changed if a regulatory act that changes the structure of the company is adopted).
In which cases an additional gearbox is assigned
The taxpayer in the status of the largest counterparty, in addition to the main code, receives one more - an additional one. That is, he becomes the owner of two codes: one at the place of registration in one of the Interregional inspectorates for the largest taxpayers and the other at the location. The first two digits of the additional code are 99, followed by the tax authority number.
PPC in the bank details
Due to the fact that any bank is a legal entity (legal entity), a checkpoint is necessarily present in its details. The code is a confirmation that the bank is indeed registered with the tax authority at the place of its legal address.
Finally
We examined what the checkpoint of an individual entrepreneur is, how to find out. Answer: "No way." Filling in the official forms, the individual entrepreneur must put either a dash in the corresponding column or write â0â. Once again we remind that the checkpoint of an individual entrepreneur does not exist. In the event that the partners are too persistent in their requirement for the entrepreneur to write a checkpoint, you should not follow their lead and indicate a code that does not have legal force. Remember: giving false data is not allowed.