Where and how to find out the checkpoint of an individual entrepreneur

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

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 find out.

What is a checkpoint and where to find it

In order for an entrepreneur to be able to start his business, he needs to register his activities with the tax authority (without this action, the business is considered illegal). As a result of filing an application for registration, an entrepreneur is assigned: TIN, OGRNIP and OKTMO. In addition to these details, the Federal Tax Service Administration assigns to organizations another one - a checkpoint, which is the designation of the code for the reason for registering with a tax organization.

According to the Tax Code of Russia, only legal entities receive this code. And individual entrepreneurs are not such (they are individuals): therefore, if someone continues to be tormented by the question of whether individual entrepreneurs have a checkpointentrepreneurs, we can responsibly assert that they do not have such a code. Well, unless they come up with it themselves. But be warned: this is illegal.

Despite this, many counterparties sometimes require the mandatory indication of the checkpoint of an individual entrepreneur, which puts the individual entrepreneur in a difficult position. Disputes arise due to legal illiteracy. What can be advised here? If someone requires you to indicate the checkpoint of an individual entrepreneur, then advise him to educate himself and study the issue of registering an individual more carefully. At the same time, it does not hurt to familiarize yourself with the documents that are issued at the same time. In this case, conflicts will be excluded. We hope we have given comprehensive information on whether an individual entrepreneur (individual entrepreneur) has a checkpoint.

What do the numbers that make up the code mean

KPP is a combination of nine numbers:

• The first two digits are the code of the region of the Russian Federation in which the business entity was registered.
• The next two are the number of the tax organization that registered the taxpayer.

Note! As a result, the first four digits, as a rule, have a complete match with the first digits of the TIN.

• Two more digits are the registration reason code (the list of these codes is given in the directory - SPPUNO). Previously, the official website of the Federal Tax Service provided the opportunity to familiarize yourself with this directory, but now this code classifier is intended onlyfor internal use: so it will not be easy to find.
• The three digits 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, checkpoint 781501001 is deciphered as follows: the organization is located in St. Petersburg; registration was carried out in the Federal Tax Service of Russia No. 15 for St. Petersburg and the Leningrad Region; the taxpayer is registered at the place of his registration.

Note! If the figure 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 for the location of natural resources.

Why assign checkpoints

The checkpoint is a kind of organization passport: it is easy to determine from which tax office 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 may negatively affect the company's activities: for example, if you do not indicate it, you may lose the opportunity to take part in any government tender, since this particular requisite is mandatory when submitting an application. You are also unlikely to conclude contracts without specifying this code.

Important! If a company has several branches or representative offices in different cities, then there will be several codes.

TIN, KPP 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 organization can be easily recognized. There are several ways:

• Refer to the organization's registration documents.
• 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 requisite on the official website of the Federal Tax Service (in the sections about Russian individual entrepreneurs and organizations or about foreign organizations). To find the information you need, there is no need to know the TIN: just enter data on the company name of the legal entity.

Note! The question of where to find the checkpoint of an individual entrepreneur does not make sense, since this IP code is not assigned.

When is the gearbox replaced

Since the checkpoint includes information about the company's belonging to a certain tax office and the reason for registration, it can be identical for many organizations that are registered with the same tax authority and have the same grounds for this registration. If the company moves to anotherterritorial district of the Russian Federation, the registration code will be replaced with another one, since at the new location you will have to go through the entire registration procedure again.

Note! TIN is a unique number that belongs to only one organization and cannot be replaced (TIN can only be changed if a regulatory legal act is adopted that changes the structure of the company).

In what cases is an additional checkpoint assigned

A 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 with 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 number of the tax authority.

Checkpoint in bank details

Due to the fact that any bank is a legal entity (legal entity), a checkpoint must be present in its details. The code is a confirmation that the bank is actually registered with the tax authority at the place of its legal address.

In closing

We figured out what the checkpoint of an individual entrepreneur is, how to find out. Answer: "No way." When filling out official forms, an individual entrepreneur must put either a dash or write “0” in the appropriate column. We remind you once again 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 has no legal force. Remember: giving false data is not allowed.