OKATO and OKTMO are two strange abbreviations that all those involved in tax reporting have to deal with. Both of them exist as classifiers aimed at determining the territorial affiliation of various organizations. Each has certain features that must be considered when creating documents for a particular reporting.
In 2014, the existence of these two classifiers underwent a significant change, and accountants and tax service specialists added more difficulties. Now all those involved in the preparation of documents need to learn how to determine OKTMO by OKATO. At first glance this seems rather complicated, but misunderstanding disappears after the first attempt to create documents.
What is OKATO?
To correctly indicate the abbreviations OKATO and OKTMO in all the necessary documents, you must first understand what they mean. The first is otherwise called the all-Russian classifier of objects of administrative-territorial division. It was formed in order to help form automated algorithms for processing various types of information. First of all, we are talking about the data that come from the constituent entities of the Russian Federation, divided administratively and territorially. Most often, OKATO is used in the analysis of statistical and economic data.
Until the end of 2013, it was customary to indicate this classifier absolutely in any tax orders, for this the appropriate fields were used. With its help, it is possible to classify federal subjects, as well as their smaller administrative units (districts, regions, urban-type villages, villages, etc.). It is formed using three blocks: identification and name of the object, as well as additional data.
OKATO and OKTMO in the documents are indicated in completely different ways, the first classifier consists of nine digits, as well as a control number. The first two characters allow you to define the region, the next three classify objects of the second level, and the last three - of the third. The control number can be calculated using a special technique that informs about the principles of the development and use of classifiers on the territory of the Russian Federation. Since 2014, OKATO has not been used in tax reporting; instead, a different classification tool has been introduced.
What is OKTMO?
Quite often, outsourcing companies involved in the preparation of financial and tax reporting are approached by customers with a request to learn about OKATO OKTMO. Understanding the two abbreviations is quite difficult, especially for beginners who have never dealt with this before. The second of them is the all-Russian classifier of territories of municipalities, which was approved in December 2005 by the Ministry of Finance of the Russian Federation.
Since the beginning of 2014, this classifier (OKTMO according to OKATO) must be mandatory noted in all created payment orders. It brings in a single structure villages, settlements, districts, districts, as well as inter-settlement and inner-city territories. As of 2017, it is divided into two sections, in the first of which municipalities are indicated in the form of an eight-digit number, and in the second - smaller settlements that are part of the formations (indicated in the form of an 11-digit number).
What are they needed for?
The OKATO compliance table with the OKTMO codes is very popular only because it is much easier for regional tax agencies to keep statistics on the work of local organizations using these two codes. Finding codes is quite simple, for this you can use the official website of the Ministry of Finance of the Russian Federation, as well as any of the many portals dedicated to accounting.
The main difference between the two classifiers is the principle of ranking objects. In particular, OKATO must be determined, taking into account data on the subject of the Russian Federation. Its more modern version needs to be determined based on the administrative and territorial hierarchy of the municipality.
The interaction of two tables
The correspondence table of OKATO and OKTMO is built in such a way that absolutely all the settlements registered in the Russian Federation are indicated in it. If you take the table from the website of the Ministry of Finance of the Russian Federation, then in it you can even find information about changes in the names of settlements that have occurred in the documentation since 2014.
When you look at this table, you can easily find the correspondences of OKATO and OKTMO. First of all, we are talking about the same use of parts of codes in the designation of settlements. For example, if one of the rural settlements includes several villages and villages, then its OKATO may look like this: 80201804000, smaller entities will be classified on an increasing basis - 80201804001, 80201804002 and so on.
A similar principle is used when trying to build the OKTMO code according to OKATO, but in this case there will be no division into the main and related settlements. All villages and villages that make up the settlement will be indicated by a single code. According to government officials, this allows you to see a clearer picture of several cities at once and to understand what is missing in a particular region.
Where is it most often found?
Correspondence of OKATO and OKTMO is observed only in the principles of indicating accountable regions. Most often they are used in the preparation of tax returns and their submission to the relevant inspection authorities. In the event that these classifiers are absent, the declaration may be rejected by the inspection, and it will have to be redone.
You can get detailed information on how to properly form this document by contacting your local tax office. Most of the data you need can be found on the stands of this organization, located in the corridors. But if you couldn’t figure it out on your own, you can turn to a consultant for help. The only drawback: you have to wait in line, and this can take several hours.
Making life easier when creating a tax return
If you are too lazy to poke around the OKATO and OKTMO correspondence table, you can use special programs for preparing declarations, for example, “Taxpayer of Legal Entities”. In it, you can create the document you need in just 10-15 minutes, for this you need to indicate your data: TIN, BIN, address of your business, etc. The program is as simple as possible to use, if suddenly you don’t have something get, you can use the instructions for use.
The key advantage of this program is that as soon as you enter the address at which your business is carried out, all the necessary classifiers are automatically pulled. Thus, you don’t even have to look for a table of correspondence of OKATO codes with OKTMO codes, it is much easier to do everything you need using the program.
Where else can I find information?
If you need data on the compliance of OKATO and OKTMO of Moscow or any other region, you can use the official website of the tax office - www.nalog.ru. In the section specially designed for this, select the city in which you carry out your entrepreneurial activity, and then indicate your municipality and click the "Find" button.
In the form that appears below, you can find the OKTMO code for OKATO, and then use it in all the documents you are interested in. In case you do not know which municipality you belong to, you can use the Federal Information Address System. It allows you to define classifier data using only one address.
How to track changes?
The compliance of OKATO and OKTMO of Moscow and all other cities should be checked periodically, since the submission of incorrectly completed documentation to the tax inspectorate entails penalties. The easiest way to do this is to use the official IFTS website in your region, since it is there that always provides up-to-date information not only about the code, but also about tax legislation in general.
Employees of the tax inspectorate do not recommend using numerous portals on the Internet to search for correspondence of OKATO codes with OKTMO codes, since the data published there may be outdated or simply irrelevant. The easiest way is to go directly to the inspection, but this requires additional time costs, which are not always possible.
Standardization
OKTMO of Moscow according to OKATO, as well as classifiers of any other region, are a component of a larger structure. We are talking about a single system that encodes and classifies all social, technical and economic information, which is accumulated throughout the country daily and transmitted to the capital regions for further analysis and processing. Briefly, this system is called ESKK, it was created to perform a large number of tasks strategically important for the economy.
The main one is the creation on the territory of Russia of a single information space, as well as the systematization of all incoming data to form a correct forecast for the social and economic development of the state. In addition, the ESKK is obliged to promote cooperation aimed at the provision of additional services, as well as the production of goods. The latter must be created using certain standards and be certified, only then you can safely talk about the quality of these products.
In addition, the ESKK, as well as the OKATO and OKTMO included in it, aim to streamline the existing rules for certification and standardization of all manufactured goods and services. All information systems and resources used by business must necessarily be compatible with each other and accessible for exchange between industries. And, of course, all these systems should be in maximum harmony with existing international classifications and accepted standards.
Should I go to a consultant?
If you yourself cannot figure out the OKTMO table, OKATO is also unlikely to seem simple. With an acute shortage of time, you can contact one of the special offices that prepare tax reports for a very reasonable fee. The number of such organizations in any city with a million population is large enough, and finding one of them will not be difficult. Their main difference lies in the price of the consultation, as well as the timing of the preparation of the necessary documentation.
However, there may be a difficulty due to the fact that most of these offices are staffed with employees who do not have specialized education and are not always able to determine the OKTMO code by OKATO. It is especially not recommended to contact outsourcing companies, as there are broad-based specialists who can prepare tax returns today and serve banquets as waiters tomorrow. The quality of services provided by such consultants is rather doubtful, however, the decision is yours.
What if you entered the wrong code?
If you made a mistake in accordance with OKATO and OKTMO and provided erroneous data, urgently contact the tax office in order to rectify the situation. You will be asked to re-fill the documents, and then re-submit them. It should be borne in mind that the re-examination of the papers takes a little longer, since it also requires checking the reason why you replaced the documentation.
But what if you wanted to know OKATO OKTMO on the official IFTS website and indicated erroneous data that was posted there? In this case, it is best to write a complaint to the tax inspectorate at the place of residence and attach there evidence that the site contains incorrect information. If you are able to provide evidence of this, then you will not even be able to impose sanctions related to the late submission of documents.
Conclusion
It is not so important whether you specified OKTMO of Moscow on OKATO or any other city, your task is to use the correct code. If it is absent, do not hesitate to contact the appropriate authorities to clarify the data. IFTS employees will be happy to come to your aid and help you figure out any, even the most difficult situation.
In any branch of the tax inspectorate, you can get information about when to submit certain financial orders and documents. You can also use the services of specialized portals that aim to help novice entrepreneurs conduct their business correctly and learn how to make money on it. On these sites, peculiar calendars are often published, which are very easy to follow.