Any accountant or entrepreneur sooner or later encounters OKTMO. What is it, how to recognize it, and is it mandatory to fill out? These are just a few of the questions that beginners are interested in.
The definition and value of the classifier
It is worth noting that OKTMO has been used relatively recently. Until that time, everyone used the OKATO classifier, which stands for "the all-Russian classifier of administrative-territorial entities." However, he did not have complete information, for example, about the city where this or that organization is located.
The All-Russian Classifier of Territories of Municipalities (OKTMO) began to exist in 2014. Thanks to this classifier, when working with documentation it is now much easier to systematize and process it. But the benefits do not end there. In order to understand the role of OKTMO in the work of any organization, it is necessary to analyze it in more detail.
OKTMO Encryption Structure
The Russian Federation is a huge state. In order for an entrepreneur or an accountant to easily understand in which city and region the registration of this or that legal entity was held, it only needs to understand a little how OKTMO is formed, what it is and how to decrypt it.
So, each digit of this classifier means something. He has a clear structure according to which you can sequentially decipher the region, region and city where the organization is located.
The code for the all-Russian classifier of territories of municipalities consists of:
- subject;
- municipal government;
- city and (or village).
OKTMO and OKATO. What is the difference?
As already mentioned above, the new classifier carries much more information and is more accurately able to decipher the municipal object where this or that enterprise is located.
How to find OKTMO at? In fact, it is not difficult. OKTMO is tied:
- to settlements, including to farms, villages;
- to the administrative districts of cities with over one million people (in this case, it would be nice to know the exact address of the registration of the enterprise);
- to federal cities;
- to the areas of Moscow Region.
It is worth noting that the first two digits in the classifier mean the subject of the state, the second three digits mean OKTMO of the city, and the next block encrypts the settlement where the organization is located.
OKATO, in turn, is not fully informative and serves as the basis for a new classifier that complements it very well.
The use of classifiers
At present, the classifier is widely used for taxpayer recognition. OKTMO can be found on strict reporting forms , including financial documents. Finding it is easy. You just need to visit the official website of the tax service and enter information about the organization of interest. You can find OKTMO at.
Also by the classifier you can find information about the organization and online, however, this is not recommended and you need to use only official sources.
If during payment it is required to fill out OKTMO of the payee, then you need to do this very carefully. The fact is that if the sender of the funds is mistaken in numbers, then his payment will go to the wrong name of the recipient, and it will not be easy to return the funds.
How to distinguish OKTMO and fill it?
OKATO and OKTMO are fundamentally different from each other. The previously used OKATO code meant which administrative entity this or that organization belongs to. OKTMO is a completely different matter. What it is?
According to OKTMO, one can easily find out which municipal division an organization belongs to. This can be done easily using various services.
At the moment, it is necessary to indicate OKTMO in all tax reporting forms. This is necessary for the convenience of workflow. It is also important to pay tax fees only when OKTMO is indicated (in this case, it is necessary to choose a classifier that corresponds to the payer).
It is not difficult to specify the classifier correctly. To do this, simply enter it in the appropriate field. Now, only some documents still require an indication of OKATO, which is almost never used.
By the way, OKATO can also be found through a free service on the official website of the tax service.
Classifier Search
Due to the fact that the indication of a classifier has now become a necessity, it is important to know how to look for OKTMO, what it is and to which object it relates.
At the moment, OKTMO is officially recognized only through the tax service website. This can be done by administering OKATO. In addition, you can find the necessary classifier using the specified exact address of the organization. You can also specify the city where it is located.
Entrepreneurs can also search OKTMO on the website of the Ministry of Finance. This can be done already starting from the current year. True, there is no convenient online search engine for this. You can only download the file and look for the necessary classifier in it.
It is important to remember that often small organizations change their location. It can be an address, or maybe even a city, so if a person often uses OKTMO of one organization, he needs to periodically check the relevance of the information. You can also check all the data on the official website of the tax service. By the way, there you can also find out the exact address and TIN.