Please clarify which checkpoint must be indicated in the Company's contracts and invoices: checkpoint assigned in connection with the registration of the Company as the largest taxpayer, or checkpoint assigned in connection with registration at the location. In accordance with Art. 421 of the Civil Code of the Russian Federation, the terms of the contract are determined at the discretion of the parties, with the exception of cases when the content of the relevant condition is prescribed by law or other legal act. None of the current regulations establishes the indication in the contract of such details as the reason code for registration as a taxpayer as a mandatory condition of the contract. Accordingly, the parties have the right, when concluding an agreement, to indicate any of the checkpoints assigned to the organization, including several codes, as well as not to indicate any. Article 169 of the Tax Code of the Russian Federation specifies the mandatory details that must be reflected in the invoice.
The organization has two checkpoints, which one should I indicate?
The peculiarities stipulate that when registering the largest taxpayer with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned to the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers assigns the largest taxpayer a new registration reason code (KPP). Consequently, the largest taxpayer is assigned two KPP values on the grounds established by the Tax Code of the Russian Federation.
A similar point of view is expressed in the letter of the Federal Tax Service N ШТ-8-09/278 (see also decision of the Supreme Arbitration Court of the Russian Federation N 7448/04). The form of the tax return for corporate income tax, as well as the Procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service N ММВ-7-3/
Indication of the checkpoint in the details of the parties
Details of a separate division can be indicated as additional information in the line “Consignee and his address”. Considering that settlements with the seller are carried out from the current account of the parent organization, the payment order must indicate the checkpoint of the parent organization.
Rationale for the conclusion: In accordance with Art. 11 of the Tax Code of the Russian Federation, a separate subdivision is any subdivision territorially isolated from the organization, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division.
If a company has two checkpoints
Attention
The procedure indicates that when filling out the Title Page (Sheet 01), the largest taxpayers enter the TIN and KPP on the basis of the Notification of registration with the tax authority of a legal entity as the largest taxpayer in Form N 9-KNU. Consequently, when filling out a tax return for income tax, the KPP assigned to the organization when registering as the largest taxpayer is indicated.
Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return for the property tax of organizations (approved by order of the Federal Tax Service N ММВ-7-11/895), in clause 20 of the Procedure for filling out a tax return for value added tax ( approved by order of the Ministry of Finance of Russia N 104n).
Therefore, the taxpayer must independently decide whether to be guided in a specific situation by the explanations of the Russian Ministry of Finance. We note that in accordance with paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation, tax authorities are obliged to be guided by written explanations of the Ministry of Finance of Russia on the application of the legislation of the Russian Federation on taxes and fees.
However, from the point of view of specialists of the Ministry of Finance of Russia, the Tax Code of the Russian Federation “does not establish the obligation of tax authorities to be guided by written explanations of the Ministry of Finance of Russia addressed to specific applicants (due to the fact that these explanations do not contain legal norms), but obliges tax authorities to be guided by explanations addressed to the Federal Tax Service of Russia "(letter of the Ministry of Finance of Russia dated 08/07/2007 N 03-02-07/2-138). Please note that, based on the provisions of clause.
8 tbsp. 75 and paragraphs. 3 p. 1 art.
The organization has two checkpoints, which one should be specified in the contract?
The plot is as follows: The agreement was concluded between two legal entities - A and B. Organization A is registered in Samara. Organization B is registered in Moscow.
Info
But it is also registered in Samara (a separate division that is not a branch or representative office. A and B (tenant) enter into a lease agreement for premises in Samara.
Initially, in the contract, the parties mistakenly indicate the incorrect checkpoint of organization B. Since accounting is carried out through the 1C program, organization A cannot issue a correct invoice with the correct checkpoint (data is taken from the signed agreement).
Important
Therefore, it is necessary to make changes to the contract. What checkpoint must be indicated in the contract? Organization A believes that it is necessary to indicate in the Agreement (and invoice, respectively) the checkpoint of the parent organization, i.e. at the legal address in Moscow. Indication of the checkpoint separately. divisions in Samara are impossible, because
the agreement cannot be concluded with obos.
Consequently, when filling out a tax return for income tax, the KPP assigned to the organization when registering as the largest taxpayer is indicated. Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return for the property tax of organizations (approved by order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11/895), in clause 20 of the Procedure for filling out a tax return for tax for added value (approved by order of the Ministry of Finance of Russia dated October 15, 2009 N 104n). Thus, in our opinion, we can conclude that currently the authorized bodies have developed a uniform approach to indicating the checkpoint in tax returns.
The same checkpoint should also be indicated on line 2b of the invoice.
The form and composition of the invoice indicators are established by the Rules for filling out the invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as the Rules). Appendix No. 1 to the Rules stipulates that the invoice must reflect:
- in line 6 - the full or abbreviated name of the buyer in accordance with the constituent documents;
- in line 6a - the location of the buyer in accordance with the constituent documents;
- in line 6b - identification number and code of the reason for delivery to the taxpayer-buyer's account.
At the same time, the new Rules that have come into force, like the previously in force, do not contain any explanations on the issue under consideration, in contrast to the procedure for filling out line 2b “TIN/KPP of the seller”, in which, when selling goods through a separate division, the KPP of the corresponding division is indicated.
Accordingly, a separate division by itself cannot take advantage of the right to deduction; only the parent organization has this right, since it is this organization that is the VAT payer. Consequently, it is the name, location and TIN of the parent organization that must be indicated in invoices, in the lines related to the buyer (6, 6a and 6b) (see also letter of the Ministry of Finance of Russia dated 08/09/2004 N 03-04-11/127 ). In this case, the details of a separate division can be indicated as additional information in column 4 “Consignee and his address” (letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/31). At the same time, taking into account that the specified letter is a response to a private request from the taxpayer, we assume that the position expressed by specialists from the Russian Ministry of Finance may be due only to certain features contained in the text of the request.
The peculiarities stipulate that when registering the largest taxpayer with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned to the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers assigns the largest taxpayer a new reason for registration code (KPP).
Consequently, the largest taxpayer was assigned two KPP values on the grounds established by the Tax Code of the Russian Federation. A similar point of view is expressed in the letter of the Federal Tax Service dated 02.08.2006 N ШТ-8-09/278 (see also the decision of the Supreme Arbitration Court of the Russian Federation dated 25.11.2004 N 7448/04).
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Has two checkpoints received for different reasons.
He received one checkpoint when registering with the tax authority at his location, and the second - when registering with the same MIFTS as the largest taxpayer. Which checkpoint must be indicated when filling out invoices and other documents?
After reviewing, we came to the following conclusion:
When filling out tax returns, invoices and other documents for your organization, you should indicate the checkpoint assigned when registering the organization as the largest taxpayer.
Rationale for the conclusion:
Clause 1 of Art. 83 of the Tax Code of the Russian Federation determines that for the purpose of conducting tax control, organizations are subject to registration with the tax authorities, respectively, at the location of the organization, the location of its separate divisions, at the location of the real estate and vehicles owned by it, as well as on other grounds, provided for by the Tax Code of the Russian Federation.
At the same time, it has the right to determine the specifics of accounting for the largest taxpayers with the tax authorities.
Features of registration of the largest taxpayers (hereinafter - Features) were approved by Order of the Ministry of Finance of Russia dated July 11, 2005 N 85n.
Thus, clause 4 of the Peculiarities establishes that the interregional (interdistrict) inspection for the largest taxpayers, within three days after receiving documents from the inspection of the Federal Tax Service of Russia at the location of the organization, sends by registered mail with notification to the largest taxpayer a notice of registration with the tax authority as the largest taxpayer according to form No. 9-KNU (approved by Federal Order No. SAE-3-09/178 dated April 26, 2005).
In turn, clause 5 of the Features provides that when registering the largest taxpayer with the interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers, the taxpayer identification number (TIN) assigned to the inspectorate of the Federal Tax Service of Russia at the location of the organization does not change. The interregional (interdistrict) inspectorate of the Federal Tax Service of Russia for the largest taxpayers assigns the largest taxpayer a new reason for registration code (KPP).
Consequently, the largest taxpayer was assigned two KPP values based on the Tax Code of the Russian Federation. A similar point of view is expressed in the letter of the Federal Tax Service dated 02.08.2006 N ШТ-8-09/278 (see also the decision of the Supreme Arbitration Court of the Russian Federation dated 25.11.2004 N 7448/04).
The tax return form for organizations, as well as the Procedure for filling it out (hereinafter referred to as the Procedure) were approved by order of the Federal Tax Service dated March 22, 2012 N ММВ-7-3/174@.
Thus, clause 3.2 of the Procedure indicates that when filling out the Title Page (Sheet 01), the largest taxpayers enter the TIN and KPP on the basis of the Notification of registration with the tax authority of a legal entity as the largest taxpayer in Form N 9-KNU.
Consequently, when filling out the income tax return, the checkpoint assigned to the organization when registering as the largest taxpayer is indicated.
Similar rules are contained, in particular, in clause 3.2 of the Procedure for filling out a tax return for organizations (approved by order of the Federal Tax Service dated November 24, 2011 N ММВ-7-11/895), in clause 20 of the Procedure for filling out a tax return for value added tax (approved by order of the Ministry of Finance of Russia dated October 15, 2009 N 104n).
Thus, in our opinion, we can conclude that currently the authorized bodies have developed a uniform approach to indicating the checkpoint in tax returns.
The same checkpoint should also be indicated on line 2b. Similar explanations were repeatedly given by employees of official bodies (see, for example, letters of the Ministry of Finance of Russia dated September 17, 2009 N 03-07-09/47, dated October 22, 2008 N 03-07-09/33, dated 14.05.2007 N 03-01-10/4-96, dated 20.04.2007 N 03-07-11/114).
In these letters from the department it is also explained that the “payer checkpoint” field in payment documents for the payment of taxes is filled in in a similar manner.
Prepared answer:
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Any organization, regardless of the nature of its activities, can create separate divisions. There can be as many of them as you like. The most common are representative offices and branches. But there are other structures. For example, stationary work positions can also have the status of “separate”. After receiving notification of the opening, the tax office assigns a checkpoint. Let's look at how to get and generally find out.
Peculiarities
Companies, in accordance with the Civil Code of the Russian Federation, can be created to conduct business activities in general or perform certain tasks. In this they are no different from other entities engaged in economic activities.
A legal entity has the opportunity to open its own separate divisions (hereinafter also referred to as OP). This right is enshrined in Art. 55 of the Civil Code. Let us clarify that merchants are formally deprived of this opportunity.
Opening an OP does not entail the creation of a separate legal entity. It is part of an already registered organization, which means it does not have the same scope of legal rights and obligations.
The Tax Code contains clear features that must necessarily be inherent in “separateness”:
- availability of stationary workplaces;
- different addresses for the head office and the OP.
The absence of at least one of these signs means that there are insufficient grounds for opening a new structure in the OP status. The creation of a “separateness” in this case will contradict Article 11 of the Tax Code. This means a separate Checkpoint of a separate unit will not be.
The Civil Code mentions only two forms of OP:
- branch;
- representation.
At the same time, Art. 55 of the Tax Code of the Russian Federation provides another type of separate unit - equipped working positions.
The opening of branches and representative offices implies the appearance of data about them in the Unified State Register of Legal Entities (in the case of equipped workplaces with the status of EP, this does not happen). To do this, you must first fill out an application (there are approved forms) and send it to the tax authorities.
Basic codes
When the registration of an OP has occurred, it may be assigned special codes. But the parent organization and all its divisions will still have the same TIN. This is due to the fact that the OP is not a legal entity.
Thus, find out the checkpoint of a separate subdivision by TIN of the main enterprise by applying for an extract from the Unified State Register of Legal Entities.
The judgment that there is no need to obtain a separate TIN is based on an analysis of the regulatory document regulating the procedure for obtaining, using and changing the TIN (approved by order of the Ministry of Taxes of Russia dated 03.03.2004 No. BG-3-09/178). And it is valid only when registering or deregistering legal entities and individuals.
A TIN can only be assigned to the organization itself. None of its divisions, including separate ones, have the right to receive their own TIN. Only upon initial registration with the Federal Tax Service does the organization receive its TIN at the place of registration.
Right to a reason code
Absolutely any business entity receives certain codes, as stated in the law. They are needed for the following purposes:
- identification in classification systems according to various criteria (territory, industry, etc.);
- maintaining records of subjects (for the purposes of taxes and insurance premiums, statistics, etc.).
And if for the main organization codes are an integral attribute, then separate divisions may have their own or coincide with the codes of the main organization.
Any organization must register with the tax service before starting its activities. This is enshrined in paragraph 1 of Article 83 of the Tax Code of the Russian Federation. But not everyone understands which inspectorate they need to contact in order to register. Belonging to the Federal Tax Service can be determined:
- the address of the organization itself (for an individual entrepreneur - the address of his permanent registration);
- the location of its real estate;
- OP's address.
The organization is required to register with the tax office at the address not only of the head office, but also of all separate divisions.
The company must inform the tax authorities about the opening of a separate division. After this, it is registered.
Despite the fact that the parent organization and all its separate divisions have one TIN, KPP is assigned to each of them. This will happen even if the organization does not submit application to the checkpoint of a separate unit.
Then information about Checkpoint of a separate unit from the local tax office they are sent to the one where the parent company is registered.
According to the rules on TIN (approved by order of the Federal Tax Service dated June 29, 2012 No. ММВ-7-6/435), when creating any form of a separate unit, it must be assigned a checkpoint.
Why is it needed?
Concerning Checkpoint of a separate unit, then it is always different from the checkpoint of the parent enterprise. The bottom line is that the reasons for tax registration are initially different.
So why does every department need a checkpoint? So: if you decipher the set of numbers assigned to a separate structure - checkpoint, you can immediately determine:
- in which subject of the Russian Federation the OP is registered;
- for what reason was it created?
How to find out
Before you understand the decoding of the assigned checkpoints in order to obtain information about the OP, you need to understand how you can find out Checkpoint of a separate unit (according to TIN including).
Information about such structural divisions as branches and representative offices is displayed in the Unified State Register of Legal Entities (other types of EP do not appear in it). Tax officers transmit all checkpoint numbers of existing separate divisions to the inspectorate at the head office address.
Many people believe that in order to obtain information about Checkpoint of a separate unit Just go to the official website of the Federal Tax Service of Russia and request an extract from the Unified State Register of Legal Entities. The exact link is www.egrul.nalog.ru.
However, this won't help. The fact is that by order of the Ministry of Finance dated December 5, 2013 No. 115n, the exact composition of the information in the extract from the Unified State Register of Legal Entities was approved. And the checkpoint of the separate unit is not mentioned in it. Therefore, such an extract will not help to find out Checkpoint of a separate unit according to TIN.
Therefore, there are two options left:
- send a request to the tax office (or to the counterparty you are interested in);
- use various databases (but no one is responsible for their reliability).
How to decrypt
To decipher the checkpoint, you need to know what each number means (see table).
Where does it appear?
The checkpoint must be indicated as part of the details of the legal entity in all official papers and forms of the organization. It must be reflected in the texts of contracts, various letters and powers of attorney.
There are a number of forms in which checkpoints are a mandatory element. For example, Checkpoint in the invoice of a separate division. It is indicated when the OP sells something through himself.
EXAMPLE
The sale of goods produced by the parent organization is carried out by its separate division. Then the checkpoint is written on the invoice not of the main office, but of the OP that makes the transaction. The same rule applies if goods are purchased by a separate division.
But the TIN is indicated to the parent organization, since the OP does not have its own.
In the details of the organization? In what cases is its indication mandatory and may lead to the fact that the company will not have the right to enter into a particular contract?
What is this abbreviation?
When preparing many accounting and settlement documents, it becomes necessary to indicate the so-called “reason code” (this is the decoding of the checkpoint) in the organization’s details. This value is 9 digits that allow you to identify the company. Almost always, this abbreviation is used in combination with the Taxpayer Identification Number (TIN) (more on this later). The setting reason code consists of three blocks. From the first to the fourth digit - information about the division of Federal Russia. From fifth to sixth - the checkpoint itself. The seventh to ninth digits are the serial number assigned to the reason for registration.
Some experts criticize the checkpoint for the fact that it cannot be verified through a checksum. That is why this code is almost always used in combination with a TIN. Typically, it does not contain much information about the organization.
When a code is assigned
An entrepreneur learns what a checkpoint is in the details almost at the stage of registering a business. An organization receives a reason code for registration if it registers for several reasons. Firstly, this is the location of the legal entity that has just been registered or is being reorganized. Along with the code, the company also receives a TIN. Secondly, appropriation occurs if the company has changed its location and therefore the tax authority has changed.
This is determined on the basis of information from the Unified State Register of Legal Entities, which is provided to the new location by the previous department of the Federal Tax Service. Thirdly, the code can be assigned at the location of any divisions of the company. But in this case, she must write a statement herself. Fourthly, the basis for assigning a code may be the location of the organization’s office or movable property. In the practice of tax control, there are, of course, cases of assigning a registration code for many other reasons, but the four listed are the most common.
Details without checkpoint
What is a checkpoint in the first place, the most important point for concluding non-cash contracts. Organizational details are usually divided into general and banking. In Russian practice, checkpoints are not one of the first. What does it relate to? Experts note that this can be any information that allows the company to be identified: brand name, legal form of doing business, parent structures (if any). General details of organizations usually include registration data (certificates, licenses), which could confirm the legality of the business activities of the owners.
As a rule, the registration date, document numbers, OGRN of the legal entity and, if necessary, the name of the government body that issued the papers are indicated. Actually, this is almost always a regional division of the Federal Tax Service of Russia; its coordinates are simply indicated. General details of the company include addresses - as a rule, there is a legal and actual address, telephone numbers, contact e-mail and website. Manual information may be provided.
Checkpoint details
What does checkpoint mean in company details? The fact is that this code is indicated in all documents by which legal entities carry out non-cash payments. The latter require, in addition to general details, also bank details. There are several of them. The first of the details in contracts and various papers is the name of the company. Next is the bank account number (as a rule, it is twenty-digit), the name of the BIC (nine-digit), (it is assigned by the Central Bank).
The details must include the organization’s INN, OKPO (you can use it to determine what exactly the company does), as well as the checkpoint. All this information is usually indicated on the company seal. It is worth noting that checkpoints are not issued which may also not have a seal. An individual entrepreneur can only indicate his TIN, but this, as a rule, is enough to carry out full-fledged non-cash payments.
Checkpoints and tenders
There are cases where the CPR is mandatory, and a firm without it will not be able (or may have difficulty) entering into certain types of contracts. There are no general rules here, but there are precedents. For example, when submitting applications for certain types of municipal and state tenders, indicating the checkpoint is a mandatory condition for applicants.
If this detail is not available, then there is a possibility that the application will be “filtered out” at the first stage (and in some cases automatically). Whether this is related to “discrimination” against individual entrepreneurs who do not have a checkpoint is unknown, but there are such facts. In some cases, by the way, it is required that the company applicant for a government contract have a manager. And organizations operating as individual entrepreneurs, as a rule, do not have such a position. The presence of a checkpoint in bank details may therefore affect the company's competitiveness in tenders.
Checkpoint in combination with TIN
What is a checkpoint in details without a TIN? Practice shows that this phenomenon is extremely rare. As mentioned above, the checkpoint when drawing up various agreements between legal entities is almost always used in combination with a tax identification number. Let's see what the features of the second abbreviation are. TIN (Taxpayer Identification Number) is a 10-digit code. Its structure, similar to how a checkpoint is structured, is also represented by several blocks. The first two digits are the code of the subject of the Russian Federation. The third and fourth are the number of the division of the Federal Tax Service of Russia. The next five digits are the individual tax record number of the legal entity, which is contained in the Unified State Register of Real Estate. The last digit is the control digit. The relationship between checkpoints and tax identification numbers for banks is interesting. If, for example, a financial institution has several branches, then the TIN will be the same for all of them (head office). Each unit will have its own checkpoint. Therefore, in the details of different regional representative offices of banks there is practically no identical combination of these two abbreviations, which means: checkpoint in the details of any organization is the most important point.
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