What is PPC in the details of the organization? In what cases is its indication necessary and may lead to the fact that the firm will not have the right to conclude a particular contract?
What is this abbreviation?
When preparing a lot of accounting and settlement documents, it becomes necessary to indicate the so-called “statement reason code” (this is the transcript of the checkpoint) in the details of the organization. This value is 9 digits that allow the identification of the company. Almost always, this abbreviation is used in combination with a TIN (more on this later). The statement reason code consists of three blocks. The first to fourth figures contain information about the division of the Federal Tax Service of Russia. Fifth to sixth - the actual checkpoint. Seventh to ninth digit - serial number that is assigned to the reason for registration.
Some experts criticize the PPC for not being able to verify it through a checksum. That is why this code is almost always used in combination with a TIN. As a rule, it does not contain a lot of information about the organization.
When a code is assigned
The entrepreneur will learn about the checkpoint in the details practically at the stage of registering a business. The organization receives the reason code for registration if it is registered, and for several reasons. Firstly, this is the location of the legal entity that has just been registered or is being reorganized. Together with the code, the company also receives a TIN. Secondly, the appropriation occurs if the company has changed its location and therefore the tax authority has changed.
This is determined on the basis of information from the Unified State Register of Legal Entities, which the former branch of the Federal Tax Service provides to a new place. Thirdly, the code can be assigned at the location of any business units. But in this case, she must write a statement. Fourth, the basis for assigning a code may be the location of the office or movable property of the organization. In the practice of tax control, there are, of course, cases of assigning a registration code for a variety of other reasons, but the four listed are the most common.
Details without a checkpoint
What is the checkpoint in the details? This is, above all, the most important point for concluding non-cash contracts. Details of organizations are usually divided into general and banking. In Russian practice, the checkpoint is not the first. What about? Experts note that this can be any information that allows you to identify the company: brand name, legal form of business, parent structures (if any). The general details of organizations usually include registration information (certificates, licenses), which could confirm the legitimacy of the entrepreneurship of the owners.
Indicated, as a rule, is the date of registration, document number, PSR of the legal entity and, if necessary, the name of the state body that issued the paper. Actually, almost always this is a regional division of the Federal Tax Service of Russia, its coordinates are simply indicated. The general details of the company include addresses - as a rule, there are legal and actual ones, telephones, contact e-mail and a website. Manual information may be provided.
Bank details
What does PPC mean in the details of firms? The fact is that this code is indicated in all documents for which legal entities carry out non-cash payments. The latter require, in addition to general details, also banking. There are several of them. The first of the details in the contracts and various securities indicates the name of the company. Next - the account number in the bank (usually twenty - digit), the name of the financial institution, BIC (nine-digit), correspondent account (it is assigned to the Central Bank).
The details must indicate the TIN of the organization, OKPO (it can be used to determine what the company does), as well as the checkpoint. All this information is usually indicated on the company's seal. It is worth noting that the checkpoint is not issued to individual entrepreneurs, who also may not have a seal. An individual entrepreneur can indicate only his TIN, but this, as a rule, is sufficient to conduct full-fledged cashless payments.
PPC and tenders
There are cases when a checkpoint, however, is mandatory, and a company cannot (without difficulty) conclude certain types of contracts without it. There are no general rules, but there are precedents. For example, when submitting applications for certain types of municipal and state tenders, an indication of a checkpoint is a prerequisite for applicants.
If this attribute is not present, then it is likely that the application will be "filtered out" at the first stage (and in some cases automatically). Whether this is due to the “discrimination” of individuals who do not have a checkpoint is unknown, but there are such facts. In a number of cases, by the way, it is required that the applicant company for the state contract have a manager. And organizations operating as individual entrepreneurs, as a rule, do not have such a position. The presence of PPC in the bank details, therefore, can affect the competitiveness of the company in tenders.
PPC combined with TIN
What is a checkpoint in the details without a TIN? Practice shows that this phenomenon is extremely rare. As mentioned above, the checkpoint in the execution of various agreements between legal entities is almost always used in combination with a TIN. Let's see what are the features of the second abbreviation. Taxpayer Identification Number (TIN) is a 10-digit code. Its structure, similar to the way the checkpoint is arranged, is also represented by several blocks. The first two digits are the code of the subject of the Russian Federation. The third and fourth - the number of the division of the Federal Tax Service of Russia. The next five digits are the individual number of the legal entity tax record, which is contained in the USRN. The last digit is the control. An interesting relationship between PPC and TIN at banks. If, for example, a financial institution has several branches, then the TIN will be the same for all of them (head office). The checkpoint for each of the units will have its own. Therefore, in the details of different regional representative offices of banks, there is practically no identical combination of these two abbreviations, which means: the check point in the details of any organization is the most important point.