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.