Today in Russia, following the example of European countries, many different quite convenient classifiers have been created. For example, OKATO. What is OKATO and what are these codes for? This abbreviation has a fairly simple decoding. OKATO - All-Russian classifier of objects of administrative-territorial division. It is necessary for collecting statistical data and automating their processing. Also, this classifier is used in the economy and some other areas.
How are objects classified in OKATO?
So, OKATO - what is it, of course.
How are the objects distributed in this directory? To systematize data in OKATO, a usual, rather convenient hierarchical system was used. This classifier is represented by objects subordinate to top-level objects. In addition, the OKATO structure includes subsections (in the amount of two). To the first level, as expected, objects of federal significance are reckoned. It can be a region,
autonomous region, republic or city. This is followed by autonomous okrugs (as part of oblasts), districts, city okrugs, etc. At the third level are village councils, urban settlements, urban areas, and the like.
OKATO Code Sections
What is OKATO, we found out. As mentioned above, this classifier contains two subsections:
- Rural settlements. At the same time, the concepts of "settlement", "urban settlement" and "village council" are different. PGT can be considered a resort, summer cottage or a working village. A village council is a volost, somon, district or rural administration. A settlement is a village, a village, a collective farm, a journey, etc.
- All other territorial (administrative) objects, which, in essence, form the basis of the classifier.
Each of the OKATO objects of the second section consists of three blocks:
- name;
- identification;
- Additional Information.
There are two blocks for SOR (there is no "additional information").
The identification in both sections is the OKATO code.
Code Definition at
The code of OKATO at the place of residence is not too difficult to find out. There are a lot of sites on the network where you can find a special guide. You just need to find the necessary object, focusing on hierarchical levels. The easiest way, of course, is to visit the official resource of the NIV Tax Service Center. In addition, such a guide can be found in CARF. OKAT codes for tax services in specific areas are available on the FTS website.
Replacing OKATO with OKTMO
1/01/2014, the Ministry of Finance of Russia adopted a resolution on the replacement of OKATO with OKTMO. In payments for the transfer of state duties, taxes, as well as other budgetary contributions, they will now have to be indicated.
Mandatory presence of OKTMO codes in tax returns.
OKTMO for St. Petersburg and “old” Moscow
The OKATO code in Moscow, of course, should also be replaced by the OKTMO code. For this and some other cities, it does not consist of 11, but of 8 digits. The fact is that in the 11-digit code, the last three digits indicate the locality that is part of the municipality. In its absence, an 8-digit code must be applied.
Code Matching Table
After the decision was issued, a rather serious confusion arose in the classification system. Therefore, on behalf of the Ministry of Finance, a special code matching table was developed, brought to the attention of the departments of the Federal Tax Service, UFK and Rosstat. Knowing your OKATO, it is very easy to determine the appropriate OKTMO code from this table. You can also simply indicate your old OKATO in the document. In this case, the Treasury will independently determine the new code.
So, we hope, we answered the question: “OKATO - what is it?” Currently, these codes are not used, since they are replaced by OKTMO codes. Each organization has in its hands a letter (informational) from the Statregister issued at registration. It indicates the OKTMO code, but it is incorrect. The classifier by which it was affixed was canceled at the end of last year (2013). Its codes with the codes of the new OKTMO do not match. Entrepreneurs and chief accountants of organizations should be aware of this.