Doing business is not only a commercial relationship, but also a variety of accounting and tax reporting procedures. Regarding this type of activity, there are nuances in Russian practice. Among the most noteworthy are those that reflect the specifics of using tax authority codes. What is this props? How to recognize it and how to use it correctly?
What is this code?
The tax authority code is a four-digit sequence that identifies one or another territorial branch of the Federal Tax Service of Russia. You can find it out by calling the agency’s phone or by visiting its website. By using the second resource, you can at the same time learn other kinds of useful information, for example, the OKATO code.
There are other sources where the tax authority code 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 about tax registration.
Automation is an aspect of progress
A variant is possible in which there may not be a practical need to find out the code of the tax authority. For example, on the website of the Federal Tax Service there is 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, the tax authority code will be indicated in it automatically - for the region specified by the visitor in the browser window. In what cases this online tool can be practically useful, we will consider further.
The practical relevance of the code
For what purpose can taxpayers use the code in question? Among the common options for its use - uploading data by electronic reporting. For example, in some cases, it may be necessary to know not one, but two codes of tax authorities. How is this possible? The fact is that the payer, when creating 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 fee.
Actually, what is this necessity connected with? The fact is that the files that contain information reflecting the accounting and tax reporting that are provided to the structures of the Federal Tax Service by payers of fees and their representatives, agents and other legal entities must comply, in particular, with the correct naming requirements. A similar criterion exists for electronic sources that are sent to the Federal Tax Service from individuals.
FTS Standards
The Federal Tax Service may periodically adjust the standardization of file handling. In particular, using one of the changes as an example, one can trace the appearance of the following requirement: the file names should reflect the coordinates of electronic information exchange participants. Of course, the adjustments in question in some cases may not seem significant. However, the formal requirements of the government department are still recommended.
Structure difference
What is the “administering” branch of the Federal Tax Service and where is the reporting sent? Why can they be different? On the first issue - the administrative function is vested in the structure responsible for the correct calculation and payment of taxes in terms 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 connected due to the registration address 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 recipient will be a structure that has the authority to administer the appropriate collection.
But above we have described only the general case - when payers of fees can send electronic reports to the Federal Tax Service structures of their choice - where they are registered, where, there is a head office or a separate unit, or because of their 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 belong to the category of so-called "largest". 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 returns must be submitted exclusively to the authority in which the company is registered in the appropriate status. However, it is not a fact that this territorial division of the Federal Tax Service will have the powers typical of the administrative structures of the department. So, for example, a company can conduct activities in an area where another department of the Federal Tax Service carries out monitoring functions for the payment and calculation of taxes.
File Names Matter
How to fill in the file names? Consider the same 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 concern the preparation of electronic reporting, the structure of file names should 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 one that reflects the coordinates of the administrative department of the department. Even if they are the same - they just need to be entered twice, separated by a "lower space".
In what cases will the corresponding codes be different? We also noted above: this is characteristic of 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 department of the Federal Tax Service, but also the city of the structure, which reflects the tax authority code - Novosibirsk, for example, may not coincide with that in terms of the coordinates of the place where reporting is provided. Therefore, for large businesses, both types of four-digit sequences can be regularly used in files used in the corresponding procedures. At the same time, one code must be separated from the other by the "lower space" sign - as if they are the same.
Electronic reporting: nuances
Let us 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? In particular, it should be noted - the coordinates of the administrative department of the Federal Tax Service - the tax code of the Leninsky district of Orenburg, for example, is present directly in the upload file. It, as a rule, coincides with the requisite "Identifier". By the way, if the department where the reports are sent and the fact that administers the tax is the same thing, then the accounting system - if we are talking about 1C - as a rule, fills the file name in the right way automatically - this is convenient.
True, if the payer belongs to the largest category, then the corresponding action of the program is not always possible. In this case, the company will have to request the necessary code from the administrator of the collection of the Federal Tax Service. But, as we have already determined above, this is not a complicated procedure at all, it can be implemented in several ways at once.
Program versatility
Program 1C, by the way, can store the desired code in a special registry of details. It, in turn, can be used when working in different system configurations. Such as, for example, "Management of a manufacturing enterprise", or "Taxpayer". But, we note that this attribute is advisable to use only those firms that have the status of the largest payers and send electronic reporting to the structure of the Federal Tax Service, where they are registered.
In turn, the code of the tax authority at the place of residence (if it is an IP, for example) of the payer or the registration of the company, in turn, is also recorded in the corresponding requisite. It can also be used in several configurations - for example, "Accounting".
Details of the details
In the process, when the data is being unloaded, the code of the tax authority - Sovetsky district of Samara, for example, will be involved in structuring the name of the corresponding file. Based on 1C standards and adopted 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 comprehensive 1C configuration. It displays the props - the one that relates to the place of registration. In the directory of the company of a number of other configurations (for example, "Taxpayer") it is also there.
We said above that the coordinates of the structure of the Federal Tax Service, which administers the tax - the code of the tax authority of the Oktyabrsky district of Vladimir, for example, can, in turn, be contained in the requisite "Identifier". It is worth noting a nuance: information is filled out on the basis of an 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 classified as the largest, can fill in the corresponding item automatically - the code already exists 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 tax authority code. Moscow is a big city, there are a lot of territorial structures of the Federal Tax Service, it is likely to make a mistake in choosing the right details. What to do in this case when preparing electronic reporting? In this case, the scenario described at the very beginning of the article will be very appropriate. You must go to the website of the Federal Tax Service in the section "Filling Payment Orders" and select the necessary one in the structure of the territorial bodies of the agency working in the capital. Exactly the one in which the payer is registered in the status of "largest". The convenience of this online tool is highly appreciated by experts. There you can find the coordinates of virtually any branch of the Federal Tax Service - tax code 46 of the tax authority in Moscow - no problem, the 20th is easy.
With status - harder
So, we summarize. One of the probable reasons to find out the code of the Federal Tax Service authority for the payer for the purpose of its subsequent correct reflection in the documents is electronic reporting. The key aspect is the correct display of the corresponding four-digit sequence in the name of the file sent to the department. The basic scenario is an accounting program, for example, 1C, automatically puts down the necessary values for the unit, which performs the function of administering the collection and at the same time is the addressee of the documents. The numbers in this case are taken by the system, as a rule, from the title page of the declaration. But there is a possible option 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 a "major payer". It is most convenient to find out the corresponding “code” using the form for filling out instructions on the website of the Federal Tax Service.
Codes in the aggregate
What, in principle, are codes related to tax reporting other than those considered by us? There are, of course, more than enough of them. They have practical application mainly in the aspect of declaring profits in business. There are, for example, codes that determine the appropriate tax period. There are those that reflect the place where the reporting document was provided, 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 that an entrepreneur is engaged in. 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 the preparation of the declaration. If they are incorrect, the Federal Tax Service may require immediate adjustments. It is important to enter the correct data not only for the specific city in which the tax authority code is searched for - St. Petersburg, Moscow, Novosibirsk, but also for the specific department of the Federal Tax Service in the region. The head structure, as we have already noted above, can have one attribute, a subordinate branch - another.