Code of the tax authority. Code of the tax authority at the place of residence

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

Doing business is not only a commercial relationship, but also a variety of accounting and tax reporting procedures. Regarding this type of activity in Russian practice, there are nuances. Among the most notable are those that reflect the specifics of the use of tax authority codes. What are these props? How to recognize it and how to use it correctly?

What is this code?

The code of the tax authority is a sequence of four digits that identifies one or another territorial branch of the Federal Tax Service of Russia. You can find out by calling the department by phone or by going to its website. Using the second resource, you can at the same time find out other kinds of useful information, for example, the OKATO code.

There are other sources where the code of the tax authority is displayed. For example, after a person is registered as an individual entrepreneur, this code is indicated in the corresponding notification from the Federal Tax Service on tax registration.

Automation is an aspect of progress

It is possible that there may be no practical need to find out the code of the tax authority. For example, onThe website of the Federal Tax Service has a section "Electronic Services". Among the services available in it is the one that is associated with filling out various kinds of payment orders. If the taxpayer uses the appropriate form, then the code of the tax authority will be indicated in it automatically - according to the region indicated by the visitor in the browser window. In what cases this online tool can be practically useful, we will consider further.

Practical significance of the code

For what purpose can taxpayers use the code in question? Among the common options for its use is the uploading of data through electronic reporting. For example, in some cases, knowledge of not one, but two tax authority codes may be required. How is this possible? The fact is that the payer, when generating files reflecting electronic reporting, in some cases is faced with the need to separately indicate the code of the tax authority where the information is sent, and the corresponding identifier of the FTS department that administers the collection.

Actually, what is the reason for this need? The fact is that files containing information reflecting accounting and tax reporting, which are provided to the Federal Tax Service by payers of fees and their representatives, agents and other legal entities, must comply, in particular, with the requirements for the correctness of the name. A similar criterion exists for electronic sources that are sent to the Federal Tax Service from individuals.

StandardsFTS

FTS may periodically adjust the standardization of working with files. In particular, using the example of one of the changes, one can trace the emergence of the following requirement: the names of the files must reflect the coordinates of the participants in the exchange of information in electronic form. Of course, the adjustments in question may not seem significant in some cases. However, the formal requirements of the government department are still recommended.

Structure difference

What is the "administrating" department of the Federal Tax Service and where is the reporting sent? Why might they be different? On the first issue, the administrative function is given to the structure responsible for the correct calculation and payment of taxes in the aspect of interaction with specific categories of payers. In most cases, the legislation of the Russian Federation does not oblige taxpayers to send reports to the structures with which they are associated by virtue of the address of registration and other criteria. Many businesses can "report" to those structures that are geographically closer. And then, regardless of where the files are sent, the actual destination will be a structure that has the authority to administer the corresponding collection.

But above we have described only the general case - when the payers of fees can send electronic reporting to the structures of the Federal Tax Service to choose from - where they are registered, where the head office or a separate subdivision is located, or by virtue of location without reference to registration. Often - if it is an individual. At the same time, as we noted above,the department of the Federal Tax Service, where the documents are addressed, will have the functions of tax administration and the authority to receive reporting files. The code, in turn, will be the same.

Taxpayers are different

Another scenario concerns payers who fall into the so-called "biggest" category. This is actually an official status, due to the wording of the Tax Code of the Russian Federation. In the case of such businesses, tax declarations must be submitted exclusively to the authority in which the enterprise is registered in the appropriate status. At the same time, it is not a fact that this territorial division of the Federal Tax Service will have the powers characteristic of the administrative structures of the department. So, for example, a company can operate in an area where the functions of monitoring the payment and calculation of taxes are carried out by another department of the Federal Tax Service.

File names matter

How to fill in file names correctly? Consider the very case - we cited it as an example above, when both structures reflect one division of the Federal Tax Service. According to some standards recommended by the Federal Tax Service, which relate to the preparation of electronic reporting, the structure of file names must contain both the code of the tax authority at the place of residence (if, for example, the payer is an individual or individual entrepreneur), and the one that reflects the coordinates of the administrative unit of the department. Even if they are the same, they should simply be entered twice, separated by a "bottom space".

In what cases will the corresponding codes bedifferent? We also noted above that this is typical for the reporting of enterprises classified as the largest payers of fees (according to the criteria of Article 83 of the Tax Code of the Russian Federation). In their case, not only the address of the administrative branch of the Federal Tax Service, but also the city where the structure is located, which reflects the code of the tax authority - Novosibirsk, for example, may not coincide with the coordinates of the place where reporting is provided. Therefore, large businesses may regularly use both types of four-character sequences in files used in their respective procedures. In this case, one code must be separated from another by the sign "lower space" - as in the case if they are the same.

Electronic reporting: the nuances

Let's consider in more detail the aspects related to the use of the corresponding code in electronic reporting. What do experts recommend paying attention to first of all? In particular, it should be noted - the coordinates of the administrative department of the Federal Tax Service - the code of the tax authority of the Leninsky district of Orenburg, for example, is present directly in the upload file. It, as a rule, coincides with the attribute "Identifier". By the way, if the department where the reporting is sent and the one that administers the tax are the same, then the accounting system - if we are talking about 1C - as a rule, fills in the file name as necessary automatically - this is convenient.

True, if the payer belongs to the category of the largest, then the appropriate action of the program is not always possible. In thatIn this case, the company will have to request the required code from the tax administration department of the Federal Tax Service. But, as we have already determined above, this is not a complicated procedure at all, it can be carried out in several ways at once.

Universality of the program

Program 1C, by the way, can store the desired code in a special register of details. It, in turn, can be used when working in different system configurations. Such as, for example, "Production Enterprise Management", or "Taxpayer". But, we note, it is advisable to use this requisite only for those firms that have the status of the largest payers and send electronic reporting to the Federal Tax Service structure, where they are registered.

In turn, the code of the tax authority at the place of residence (if it is an individual entrepreneur, for example) of the payer or company registration, in turn, is also recorded in the corresponding requisite. It can also be used in multiple configurations - such as "Accounting".

Aspects of props

In the process, when the data is being uploaded, the code of the tax authority - the Soviet district of Samara, for example, will be used when structuring the name of the corresponding file. Based on 1C standards and accepted in Russian accounting practice - in the first sequence of four positions. In turn, the second will reflect the code that is indicated on the title page of the document.

There is a complex configuration 1C. It displays the requisite - the one that concerns the place of registration. In the company directory of a number of other configurations (for example,"Taxpayer") he also has.

We said above that the coordinates of the FTS structure that administers the tax - the code of the tax authority of the Oktyabrsky district of Vladimir, for example, can, in turn, be contained in the "Identifier" attribute. It is worth noting a nuance: the information is filled in on the basis of the indicator of the type "Provided in …", which is located on the title page of the document. In principle, this is, according to some experts, the reason that the program, if the payer is not in the category of the largest, can fill in the corresponding item automatically - the code is already in the document.

The most convenient tool

It is possible that the payer, for example, registered in the Russian capital, is not sure that he knows the correct code of the tax authority. Moscow is a large city, there are many territorial structures of the Federal Tax Service, it is possible to make a mistake with the choice of the necessary details. What to do in this case when compiling electronic reporting? In this case, the scenario described at the very beginning of the article will be very appropriate. It is necessary to go to the website of the Federal Tax Service in the section "Filling out payment orders" and select the necessary one in the structure of the territorial bodies of the department working in the capital. Exactly the one in which the payer is registered in the status of "largest". The convenience of the online tool in question is highly appreciated by experts. There you can find the coordinates of virtually any branch of the Federal Tax Service - tax authority code 46 tax in Moscow - no problem,20th - easy.

With status is harder

So let's recap. One of the likely reasons to find out the code of the Federal Tax Service for the payer in order to subsequently correctly reflect it in the documents is electronic reporting. A key aspect is the correct display of the corresponding four-character sequence in the file name sent to the office. The basic scenario - an accounting program, for example, 1C, automatically puts down the necessary values - for a department that performs the function of collection administration and at the same time is the addressee of documents. The numbers in this case are taken by the system, as a rule, from the title page of the declaration. But a variant is possible in which the entrepreneur will have to enter the code, recognizing it separately. As a rule, this is the case if the company has the official status of "large payer". It is most convenient to find out the corresponding "cipher" by using the form for filling out instructions on the website of the Federal Tax Service.

Codes in total

What, in principle, are there codes related to tax reporting, except for the one we are considering? Of course, there are more than enough of them. They have practical application, mainly also in the aspect of declaring profits in business. There are, for example, codes that determine the corresponding tax period. There are those that reflect the place of submission of the reporting document, based on the payer's accounting address. There is a code that reflects the type of economic activity - the same OKVED that classifies the types of business thatentrepreneur. In turn, it is possible to use "ciphers", reflecting the forms of reorganization of the company, or its liquidation.

Correctness - Required

The correctness of the indicated codes is an extremely important aspect in terms of drawing up a declaration. If they are incorrect, the FTS may require immediate adjustments. It is important to enter the correct data not only for the specific city in which the code of the tax authority is being searched for - St. Petersburg, Moscow, Novosibirsk, but also for the specific division of the Federal Tax Service in the area. The head structure, as we noted above, may have one attribute, the subordinate branch - another.