Sales tax reporting codes
Indicated in certain fields reporting category codes designed to uniquely identify the taxpayer and to facilitate automated accounting. So bin stands for main state registration number. This is a unique number that is assigned to a legal entity when you make the primary details in the unified state register – the register. The bin number consists of 13 digits. The first digit - 1 if the data are recorded for the first time; and 2 – if they are revised. The next two digits is the year, when it was recorded, then the number of the region of the 2-digit and two-digit code of the registering authority: tax Inspectorate, which has given bin. The figures from 8-th to 12-th position – ordinal number of the record about the company in incorporation, the 13th digit is the control.
For tax reporting is used and transaxle – reason code of registration. It consists of 9 digits: the first two – the region code, the following two code tax inspections, then a two-digit reason code, and the last three digits in the serial number. Reason code 01 means that this is a Russian company registered at the place of its location. Codes: 02-05, 31 and 32 of the registration at the location of subsidiaries, 06-08 – by location of immovable property belonging to the company, 10-29 – check the location of vehicles. Code 30 means that the company is a withholding agent that is not on the account as the taxpayer. For foreign companies allocated codes 51-99.
Another tax code OKATO, acronym for all-Russian classifier of objects of administrative-territorial division. It helps to identify the company's place of location. This code must be shown on all financial and payment documents for transfer of taxes and other obligatory payments to the budget. If you specify an rcoad code incorrectly, the payment may be sent to the wrong place, threatening the company with fines and penalties for failure to comply with payment deadlines.
Codes of statistical accounting and reporting
Codes statistical reporting is also designed to simplify the automated processing of data registered in the territory of the Russian Federation enterprises. OKPO stands for all-Russian classifier of enterprises and organizations. It consists of 8 or 10 digits. This number is assigned during the registration process of the company after its registration statement to Rosstat. The numbers constituting the code refer to the main activity, which plans to take the company. In the case where this type of activity will change, the company obtains a new code of enterprise.
Advice 2 : What is the code of the organization
In the Unified State Register of Legal Entities was more than 4 million active enterprises and companies. They are all taxpayers and the cumulative results of their activities reflect the economic potential of the state. Therefore, to ease the tax and statistical reporting throughout the mass of the enterprises they are assigned unique codes.
Codes and classifiers
One company can be many codes that are assigned according to the respective classifiers. Each classifier allows to produce a structured code for a particular enterprise, by which to determinewhere it was, what kind of work is involved, what is its form of ownership, organizational-legal form, etc.
For example, the organization ID can be assigned by:
- IBAN – all-Union classifier of the sectors of the economy;
OKPO - the Russian classification of enterprises and organizations;
- Arcpa - all-Russia classifier of state authorities and management;
- Arcfo - all-Russia classifier of forms of ownership;
- OKVED – all-Russian classifier of types of economic activity;
- OKATO - Russian classification of objects of administrative-territorial division, etc.
These and other codes along with the name, legal address, settlement account of the enterprise belong to the details and are listed on the forms and documents financial statements as reference and master data. Codes organization allow the tax authorities and statistical bodies to conduct differential treatment of businesses by any parameters that are defined by these codes.
The main codes of the organization
Depending on the document type – whether it is statistical or document financial accounting, it shall appear the main codes. Thus, for tax accounting CPT important – reason code of registration, the code on OKATO, allowing targeted transfer of tax payments.
For statisticians are especially important codes OKPO and OKVED. So, OKPO code needed for maintaining databases and lists of legal entities in all national classifiers. It is used to ensure interagency information sharing for statistical accounting of enterprises and individual entrepreneurs. NACE code allows you to maintain separate accounting records, analyze and produce economic forecasts for each type of economic activities allowed in the territory of the Russian Federation.
With the introduction of global and local automated systems for tax and statistical accounting, the use of codes of enterprises and organizations of different classifiers allows one to obtain timely and objective information on the activities of enterprises in all sectors of the economy.