Checkpoint of a separate unit: how to find out and receive

How to find out the checkpoint of an organization - the main reasons for registration

Any legal entity has its own registration data necessary to determine the place of registration with the tax office and display other individual data.
Each number has its own meaning, which will help you understand many issues. The company has the right to open many additional offices and each division is registered with the tax authority and assigned a checkpoint. However, there may be many reasons for this, as well as the procedure for changing the code, its determination and identification in other tax offices. Then all banks and counterparties are sent a corresponding notification about the change of legal address. The tax service must promptly notify other registration authorities of a change in the company's legal address, but it would be useful to monitor this process independently.

A separate division - what is it? Separate division: form, form and accounting

How is a separate division reflected in 1C? Let's consider the accounting of a government agency. The program supports the reflection of two types of EP: allocated and not allocated to an independent balance sheet. Reporting on the former can be carried out both in a separate information base and in one with the main enterprise. Data is entered about both the main office and the OP. The balance sheet, general ledger and other registers, as well as regulated reports, can be generated consolidated for a certain group of institutions or separately for the main enterprise and separate divisions. If OPs are not allocated, then reporting on them is carried out in the same database as the main office. The corresponding data is entered into the Divisions directory with the assignment of the “Separated” category. Based on this parameter, the program will distinguish them from other additional offices.

If an enterprise has created a division and it is registered with the tax office at its location, there is no need to re-submit the application when subsequent separate companies are formed within the same municipality. In this case, the company sends a written message in accordance with Art. 23 clause 2 of the Tax Code. It is addressed to the Federal Tax Service at the location of the main office.

Checkpoint of a separate unit

By virtue of Art. 11 of the Tax Code of the Russian Federation, a separate division must be located at an address different from the address of the main organization, and have stationary jobs, i.e. jobs created for a period of more than one month. A separate division is not only a branch or representative office, but also a separate stationary workplace (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation).

Clause 2.1.6 of the Procedure states that, unlike the TIN, the checkpoint is assigned to each registered separate unit, regardless of the presence or absence of an application for the checkpoint of a separate unit. Such a checkpoint is transferred to the tax office at the place of registration of the main organization.

What is a checkpoint of a separate subsection of an organization in 2021

All enterprises and companies, regardless of direction and field of activity, have the right to form separate divisions, branches, and representative offices in any number.

For example, stationary jobs are often created among such separate departments.

After the company notifies the tax office about the opening of such a division, the Federal Tax Service assigns a reason for registration code (KPP).

In this material, we will consider what a checkpoint of a separate division of an organization is in 2021, how to obtain it and find out whether it is possible to assign two codes to an organization and other nuances.

Important aspects

In this section, we will understand the basic concepts, the need to assign and purpose of a code, and the legislative regulation of this procedure.

It should be understood that in case of untimely notification to the tax service regarding the opening of a representative office or branch, there may be negative consequences and penalties for the company.

Required terms

What is its purpose

The need to assign a checkpoint to each company is due to the process of registration with the tax authority:

The checkpoint of a separate division is always different from the code of the main enterprise. The reason for this is the fact that the grounds and reasons for registration are completely different.

The checkpoint is assigned to a division so that in the process of deciphering it it can be determined in which specific region the representative office or branch is registered for tax purposes, as well as the reasons and grounds for which such a division was formed.

Let's consider the purpose of each of the two types of organizational units:

Representative offices and branches do not act as independent enterprises that contribute taxes to the budget, therefore, during the documentation process, the TIN of the parent organization to which they belong is registered.

However, each of these separate divisions is issued a separate checkpoint, which is indicated in the tax registration message, which is provided by the tax office 15 days after the date of submission of the documentation package.

Legal basis

The legal obligation to assign a checkpoint to each individual unit is prescribed in the Federal Law of 08.08.2001 No. 129 and in Art. 83 Tax Code of the Russian Federation.

This number is issued by the tax office at the company's registered address. The right of enterprises to open separate divisions in any quantity is specified in Art. 55 Civil Code of the Russian Federation.

Moreover, the opening of such a division does not imply the formation of a new legal entity; it is only part of an already operating company that has passed the state registration procedure.

The Tax Code of the Russian Federation specifies the mandatory parameters that units must have:

• availability of equipped stationary workplaces;
• different legal addresses for the main company and division.

Only if these parameters are available, a unit can be assigned a checkpoint. At the same time, organizations undertake to register each division with the FSS for tax purposes at its location.

Code Features

In this section we will tell you where the checkpoint is indicated and where you can look at this code, how to find it out online through Internet resources, knowing the organization’s tax identification number.

We will also consider such an important nuance as the possibility of assigning several codes to an organization from the point of view of legislative regulation.

Where can I watch it?

The checkpoint must be indicated as part of the official details of the legal entity on all official documentation and letterheads of the company.

The checkpoint can also be found in contracts and agreements, various official letters and powers of attorney.

There is a list of documents where checkpoint is a mandatory requirement. For example, it must be indicated in the invoices of the division and branch.

It is indicated when a representative office sells goods or services directly through itself. The designation of the numbers contained in the code is as follows:

How to find out online

An application for current company details can be sent to the tax office, from where you will receive an extract from the Unified State Register of Legal Entities.

You can fill out an application online to find out this information on the tax service website, after which you will promptly receive an extract in electronic form, certified by a digital signature.

The extract received on the website is completely similar to the paper version of the document and has the same legal force.

To submit an application online on the Federal Tax Service portal, you must register and log into your personal account.

Registration of the extract is paid, you will need to pay 200 rubles for the service, for an urgent request it will cost 400 rubles.

You can also find out the unit’s checkpoints on information portals on the Internet and in enterprise databases.

There are many such portals that contain up-to-date and reliable information. To find out the checkpoint, you will need to enter the company's TIN in the search bar.

: separate division invoice. When can you not register?

If the search request is successfully completed, you will receive data on when and on what basis the checkpoint change was made, data on changes in management, from open and closed representative offices and branches.

How to view the checkpoint of a separate division of an organization by TIN

You can reliably find out the checkpoint by individual tax number using several methods:

Please note that during state registration of individual branches and divisions, they are assigned separate codes.

However, the main company and all its branches have the same TIN; disputes should not arise in this matter. The reason for this was that the division is not considered a legal entity from a tax point of view.

Thus, the optimal and easiest way to find out the checkpoint by TIN will be to study the information specified in the extract from the Unified State Register of Legal Entities.

Can one legal entity have 2 codes?

Each business entity receives codes that are required to identify the company according to various parameters (territory and region of registration, line of activity), as well as to keep records of enterprises for the purpose of taxation, making insurance contributions to the budget, and others.

For the main enterprise, codes are a mandatory attribute, and individual divisions may have their own codes or similar ones to the main organization.

The company must register for tax purposes at the legal address of each separate branch or representative office. The checkpoint is issued separately to each such unit.

This procedure occurs even if the company does not submit an application for the checkpoint of a separate branch or representative office.

Then the data on the assigned checkpoint of the individual representative office from the territorial tax service is sent to the tax office where the main company is registered.

Individual large taxpayer enterprises may have two assigned checkpoints, which were assigned on different legal grounds.

The first can be assigned during the tax registration procedure with the tax office according to the actual location of the enterprise.

The second checkpoint is assigned during the process of registration with the interregional tax office after the procedure for assigning the status of a large taxpayer.

In the process of filling out legal, accounting or tax documentation for a taxpayer, it is necessary to indicate the second checkpoint.

The interregional territorial tax inspectorate, which keeps records of the largest taxpayer companies, must receive a special registered letter within three working days with a message about registration with the tax inspectorate.

Thanks to this procedure, it is possible to assign a new checkpoint without the need to change the individual tax number of the enterprise.

Thus, we told you about the features of using and assigning checkpoints to hotel branches, representative offices and other divisions of the main company.

The key factors for recognizing a division as separate should be the availability of equipped stationary places for employees, as well as its registration at a different address than the main enterprise.

Companies are allowed to have two checkpoints, but the TIN code must always be the same; all representative offices of the enterprise are linked to it; it is not allowed to be changed throughout the entire period of the organization’s commercial activity.

Source: https://bazazakonov.ru/raznoe/chto-takoe-kpp-obosoblennogo-podrazdela-organizacii-v-2018-gody/

Online magazine for accountants

Any organization must register with the tax service before starting its activities. This is enshrined in paragraph 1 of Article 83 of the Tax Code of the Russian Federation. But not everyone understands which inspectorate they need to contact in order to register. Belonging to the Federal Tax Service can be determined:

The opening of branches and representative offices implies the appearance of data about them in the Unified State Register of Legal Entities (in the case of equipped workplaces with the status of EP, this does not happen). To do this, you must first fill out an application (there are approved forms) and send it to the tax authorities.

How to find out the checkpoint of a separate division of an organization

How to find out the checkpoint of a separate division of an organization using its tax identification number or an existing invoice is useful for any specialist working with documents from contractors and other counterparties. In our article you will find information about the decoding of this abbreviation, its meaning, the main ways in which you can find out the checkpoint of a separate unit, and what you can do with this information in the future.

An invoice is one of the most important tax documents, which certifies the fact of shipment of goods (provision of services), and also contains information about its cost. It contains information about the name and details of both parties to the concluded agreement, so it will not be difficult to find the checkpoint of a separate unit in this document.

How to determine whether you have a separate division that requires registration

Let's say an organization decides to rent premises for storing raw materials. This warehouse is located at a different address from its location. In fact, the premises will be closed and will open several times a month only for the time of delivery or removal of raw materials. Workers will not be permanently present at the warehouse, but they will come there periodically to import/export raw materials. At the same time, the Ministry of Finance believes that the time an employee spends in a warehouse does not matter, because he arrives there in connection with his work and performs his work there, which means this leads to the creation of a stationary workplace and, accordingly, an OP.

Caucasian district. The courts took into account that, under the terms of the contract, the company, as a general contractor, was obliged to ensure compliance with labor safety rules and requirements during the period of work. This means that the company had to control the working conditions of its workers in the workplace. According to the protocols of interrogation of witnesses, one of the employees of the general contractor company was constantly at the construction site during the period of work. And the judges came to the conclusion that at least one permanent workplace was created at the place where the work was performed by the company.

How can I find out the checkpoint of an organization?

1. OPs do not maintain accounting records; the responsibility for paying taxes and fees lies with the main company.
2. Divisions are easy to create and quickly closed. When creating an OP, changes to the constituent documents are not necessary.
3. Changes to the constituent papers are made only when the parent company opens a branch or representative office.
4. Rarely, based on the decision of the head of the company, a branch can act as an independent taxpayer for certain types of tax.
5. Information about the assignment of the status of a branch or representative office will be reflected in the Unified State Register of Legal Entities extract.

Reason for setting 01 - this code is assigned to residents of the Russian Federation registered as a taxpayer at their location. Organizations that do not pay taxes and fees at the place of registration have reason code 03, and international organizations - code 63.

How to determine whether a division is separate or not

place of work, and in the case when an employee is hired to work in a branch, representative office or other separate structural unit of the organization located in another area - place of work indicating the separate structural unit and its location;

In the Decision of the Arbitration Court of Moscow dated 01.06.2007 N A40-10267/07-141-57, Resolutions of the FAS North-Western District dated 07.10.2002 N A26-3503/02-02-07/160 and the FAS Moscow District dated 30.07 .2004 N KA-A41/6389-04 states that the equipment of a stationary workplace means the creation of conditions for the performance of labor duties, as well as the very performance of such duties.

Each domestic legal entity has the right and opportunity to open one or more separate divisions. These can be branches and representative offices, as well as other units, for example, stationary workplaces. The procedure for opening them and the requirements for them are described in some detail in the current legal acts. The opening of representative offices is of a notification nature. Based on the results of such notification, the tax authority may assign a checkpoint for a separate division.

The procedure for creating a separate division of an LLC in 2021 - 2021

The easiest way to expand your business is to create a separate LLC division. In accordance with Art. 11 of the Tax Code of the Russian Federation, even one workplace that exists outside the legal address of the organization must be registered as a separate division. Responsibility for failure to fulfill the obligation to report to the tax office information about created separate divisions is provided for in Art. 126 of the Tax Code of the Russian Federation (clause 23 of the Review of judicial practice of the Supreme Court of the Russian Federation dated November 15, 2021 No. 4). Exceptions to the rule: employees sent on business trips, remote workers. Involving such persons in labor is not a reason for creating a separate division.

The concepts of branch and representative office are contained in Art. 55 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation). By branch, the law understands such part of a legal entity that is located outside its location and has the right to perform all the functions of the legal entity. A representative office has fewer rights than a branch - it can only represent and protect the interests of a legal entity. For more information about the types and features of separate divisions, see the article Separate division of a legal entity - 2021 - 2021.

General provisions on separate divisions

The Civil Code of the Russian Federation allows for the creation and existence of legal entities that, along with other business entities, take part in business activities or are created to achieve specific goals (Article 48 of the Civil Code of the Russian Federation).

Each legal entity has the right and can create separate divisions (Article 55 of the Civil Code of the Russian Federation). It is important to remember that separate divisions are not legal entities, and therefore lack the legal capacity inherent in legal entities.

By virtue of Art. 11 of the Tax Code of the Russian Federation, a separate division must be located at an address different from the address of the main organization, and have stationary jobs, i.e. jobs created for a period of more than one month. A separate division is not only a branch or representative office, but also a separate stationary workplace (Article 55 of the Civil Code of the Russian Federation and Article 11 of the Tax Code of the Russian Federation

Information about each separate division (with the exception of stationary workplaces) is indicated in the unified state register of legal entities, for which the organization creating them must submit completed applications to the tax office on approved forms No. P13001, No. P13002 or No. P14001.

After state registration, each branch and representative office may be assigned different codes. However, a separate TIN is not assigned to a separate division, because a separate division is not a legal entity and, as a result, is not a taxpayer (clause 7 of article 84 of the Tax Code of the Russian Federation).

For example, from the analysis of clause 2.1.2 of the Procedure it follows that a taxpayer identification number is assigned only to an organization and only at the place of its tax registration.

Can an organization have two checkpoints or the same codes for several legal entities?

KPP is the reason code for registration. It can be obtained as a supplement to the TIN when registering a taxpayer. This code shows which tax authority the enterprise or any of its structural divisions belongs to, and on what basis each of them is registered. One enterprise may have several checkpoints.

A code of this type is included in a special certificate or notice that is issued by the tax authority to an enterprise or its separate division upon registration.

The TIN is assigned to any person upon registration; this number is unique and does not change under any circumstances. In contrast, the checkpoint depends on the region and tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority can have the same checkpoint. Provided that the reason for registering with these organizations also coincides.

That is, the same number can be assigned to many organizations when they are registered with the same tax office.

One enterprise can have 2 checkpoints. This happens if it receives the status of the largest taxpayer. Such taxpayers are registered with one of the interregional inspectorates for the largest taxpayers. At the same time, they receive an additional checkpoint.

Consequently, the largest taxpayers have 2 checkpoints:

• one of them at the place of registration,
• the other is in the Interregional Inspectorate.

Such inspections have the following code:

• the first 2 digits are unchanged - 99;
• the next 2 are the inspection number (for example, 71 - Interregional Inspectorate No. 1, 72 - Inspectorate No. 2, and so on).

Typically, such enterprises indicate in the payment documentation the code received as the largest. But other code is not considered a violation.

Any payment documents are used with each of the two codes without interference, although when paying VAT, enterprises are recommended to indicate the checkpoint of the largest payer, since this is a federal tax. When paying other taxes, you can specify a second checkpoint.

Checkpoint of the organization and its branch

The checkpoints of an organization (legal entity) and its branch may differ from each other. Those enterprises that have branches on the territory of the Russian Federation are required to register at the location of each separate division. A separate unit has a completely different reason for registering than the main unit.

It is necessary to register enterprises at their location for the following reasons:

1. To be able to classify them according to different criteria: geographically, by industry, and so on.
2. To facilitate accounting for subjects of taxation, insurance payments, and maintaining statistics.

That is, by examining the code, you can determine in which region the enterprise or separate division is located and for what reason it was created.

Separate divisions are:

• branch;
• representation;
• a separate workplace that has existed for more than 30 days.

Their addresses cannot, by law, coincide with the address of the head enterprise (Article 11 of the Tax Code of the Russian Federation), therefore they are attached to the tax authority at their location. Each parent company’s own checkpoint is a mandatory requirement, and branches and representative offices may have the same code as the main company.

Branches and representative offices of the company are not independent taxpayers (Article 84, paragraph 7 of the Tax Code of the Russian Federation), therefore they cannot have their own tax identification number, but each of them receives its own checkpoint at its location within 5 days after submitting the application to the nearest tax office.

Match with TIN

• The TIN and KPP may have the same first 4 digits, which indicate the code of the tax authority with which the company is registered and where these codes were issued. That is, it is possible to determine the location of the enterprise and the details of the tax authority to which it belongs, both by INN and by KPP.
• Subsequent characters in these codes usually do not match: the TIN then contains 5 digits that indicate the unique taxpayer number in a given tax authority, and the last digit is a special control code.
• In the checkpoint, the next 5 or 6 characters indicate the basis for registration, then there are 3 digits showing the serial number of registration for the corresponding reason.

The checkpoint does not serve as an independent source of information on a particular enterprise; it is an addition to the tax identification number, and is almost always used in conjunction with it.

What does the code depend on?

The checkpoint depends on where the enterprise, its structural divisions, real estate and vehicles are located, as well as on the reason for which they are registered. That is, one enterprise can be registered with several tax authorities not only at its registered address, but also in those localities where its branches and property are located.

The TIN of the parent organization and its structural divisions is one, it cannot be changed, therefore, in addition to it, a checkpoint code has been introduced. It reflects, in addition to the tax service number, the basis on which any organization registers with the tax service.

Therefore, it happens that one organization has several checkpoints. A checkpoint is assigned for each basis for registration that appears. This usually depends on the location:

• parent enterprise;
• its structural divisions;
• real and movable property: transport, buildings, plots of land.

When changing the address, the checkpoint also changes, since the organization needs to register with the tax office at its location. In addition, the checkpoint may change if the details of the tax office itself where it is registered change.

Source: https://pravo-urfo.ru/sotsialnaya-sfera/mozhet-li-u-organizacii-byt-dva-kpp-ili-odnikaovye-kody-u-neskol-kih-yurlic.html

Same checkpoints for different organizations

The TIN is assigned to any person upon registration; this number is unique and does not change under any circumstances. In contrast, the checkpoint depends on the region and tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority can have the same checkpoint. Provided that the reason for registering with these organizations also coincides.

That is, the same number can be assigned to many organizations when they are registered with the same tax office.

Several codes for one company

One enterprise can have 2 checkpoints. This happens if it receives the status of the largest taxpayer. Such taxpayers are registered with one of the interregional inspectorates for the largest taxpayers. At the same time, they receive an additional checkpoint.

Consequently, the largest taxpayers have 2 checkpoints:

• one of them at the place of registration,
• the other is in the Interregional Inspectorate.

Such inspections have the following code:

• the first 2 digits are unchanged - 99;
• the next 2 are the inspection number (for example, 71 - Interregional Inspectorate No. 1, 72 - Inspectorate No. 2, and so on).

Any payment documents are used with each of the two codes without interference, although when paying VAT, enterprises are recommended to indicate the checkpoint of the largest payer, since this is a federal tax. When paying other taxes, you can specify a second checkpoint.

Codes for separate divisions

In accordance with the regulations of the Russian Federation, each business entity has a whole set of codes, which is used to classify and record the corresponding entity. It is important to remember that not all separate divisions have independent codes that are different from the codes of the parent organization. Thus, some branches and representative offices do not have their own codes, while others, on the contrary, have their own codes.

All of the above is also true for the checkpoint of a separate unit.

Clause 1 of Article 83 of the Tax Code of the Russian Federation provides for the mandatory tax registration of organizations in the relevant tax inspectorates. The specific tax office with which an organization or individual entrepreneur is registered is determined by the address of the organization or individual entrepreneur, the address of real estate owned by such an organization or individual entrepreneur, or the address of separate divisions.

It is important that the organization must register with the tax office at the location of each separate division.

As follows from the content of paragraph 4 of the same article of the Code, the registration of separate divisions is carried out after the tax authorities receive the relevant messages from the organization.

Clause 2.1.6 of the Procedure states that, unlike the TIN, the checkpoint is assigned to each registered separate unit, regardless of the presence or absence of an application for the checkpoint of a separate unit. Such a checkpoint is transferred to the tax office at the place of registration of the main organization.

It is important to remember that the checkpoint of the main organization and the checkpoint of its structural unit will not be the same. The difference in such indicators is determined precisely by the reason for registering the organization and structural unit.

It should be borne in mind that deciphering the checkpoint will allow the person studying it to unambiguously establish both the region of registration of the relevant entity and the reason for registration.

Everyone has the same gearbox

Can all separate divisions of our counterparty have the same INN and the same checkpoint? A Russian counterparty, regardless of the number of separate divisions, is assigned only one taxpayer identification number (TIN) (clause 7, article 84 of the Tax Code of the Russian Federation, clause

6 order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/). Branches, representative offices, as well as other separate divisions are not independent legal entities. The TIN is assigned only to the taxpayer-organization, and not to separate divisions.

Consequently, all separate divisions of the counterparty can have only one INN, and each separate division will have its own checkpoint.

The checkpoint is assigned for each basis for registration, including the location of the organization itself, its separate divisions (SU), land plots and other real estate, transport (clause

Can different organizations have the same checkpoint?

From: Moscow Posts: 28330 KPP blog is NOT unique. KPP determines the tax office number with which the taxpayer is currently registered and the specifics of registration. The TIN also contains a tax code, but it is assigned “for life” and does not change when the taxpayer moves from one tax office to another.

Therefore, it records the tax office in which the taxpayer was registered when this legal entity initially appeared. The TIN is also not unique - it may be the same, for example, for a central organization and its regional division. However, the regional division has a different checkpoint. Therefore, if you intend to discover attributes that are unique, then this is a combination of TIN + KPP.

KPP: when it is assigned and what it means

Important However, the main company and all its branches have the same TIN; disputes should not arise in this matter. The reason for this was that the division is not considered a legal entity from a tax point of view.

Thus, the optimal and easiest way to find out the checkpoint by TIN will be to study the information specified in the extract from the Unified State Register of Legal Entities.

Can one legal entity have 2 codes? Each business entity receives codes that are required to identify the company according to various parameters (territory and region of registration, line of business), as well as to keep records of enterprises for the purpose of taxation, making insurance contributions to the budget and others. For the main enterprise, codes are a mandatory attribute, and individual divisions may have their own codes or similar ones to the main organization.

The organization has two checkpoints, which one should be specified in the contract?

One enterprise may have several checkpoints. A code of this type is included in a special certificate or notice that is issued by the tax authority to an enterprise or its separate division upon registration.

Identical checkpoints for different organizations TIN is assigned to any person upon registration; this number is unique and does not change under any circumstances.

In contrast, the checkpoint depends on the region and tax authority to which the enterprise is attached, so all organizations belonging to the same tax authority can have the same checkpoint.

What is a checkpoint of a separate subsection of an organization in 2018

Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/ KPP consists of three parts:

• NNNN (4 characters) – code of the tax authority that registered the organization at the location of the organization’s separate division located on the territory of the Russian Federation;
• PP (2 characters) – reason for registration (recording of information);
• XXX (3 characters) – serial number of registration (registration of information) with the tax authority on the appropriate basis.

Thus, even if two separate divisions are registered with the same tax authority, the third part of the number (serial number) will be different.

The organization has two checkpoints, which one should I indicate?

The second checkpoint is assigned during the process of registration with the interregional tax office after the procedure for assigning the status of a large taxpayer. In the process of filling out legal, accounting or tax documentation for a taxpayer, it is necessary to indicate the second checkpoint.

The interregional territorial tax inspectorate, which keeps records of the largest taxpayer companies, must receive a special registered letter within three working days with a message about registration with the tax inspectorate. Thanks to this procedure, it is possible to assign a new checkpoint without the need to change the individual tax number of the enterprise. Thus, we told you about the features of using and assigning checkpoints to hotel branches, representative offices and other divisions of the main company.

The checkpoint is assigned to a division so that in the process of deciphering it it can be determined in which specific region the representative office or branch is registered for tax purposes, as well as the reasons and grounds for which such a division was formed.

Let's consider the purpose of each of the two types of divisions of the organization: The representative office is located at an address different from the address of the parent company. However, it is required and used to represent and protect the interests of the company. The branch is located at a different address from the parent company and is used to carry out representative functions. Representative offices and branches do not act in the role of independent enterprises that contribute taxes to the budget, therefore, during the documentation process, the TIN of the parent organization to which they belong is registered.

You can fill out an application online to find out this information on the tax service website, after which you will promptly receive an extract in electronic form, certified by a digital signature. The extract received on the website is completely similar to the paper version of the document and has the same legal force.

To submit an application online on the Federal Tax Service portal, you must register and log into your personal account. Registration of the extract is paid, you will need to pay 200 rubles for the service, for an urgent request it will cost 400 rubles.

You can also find out the unit’s checkpoints on information portals on the Internet and in enterprise databases. There are many such portals that contain up-to-date and reliable information. To find out the checkpoint, you will need to enter the company's TIN in the search bar.

: separate division invoice.

After the company notifies the tax office about the opening of such a division, the Federal Tax Service assigns a reason for registration code (KPP). In this material, we will consider what a checkpoint of a separate division of an organization is in 2021, how to obtain it and find out whether it is possible to assign two codes to an organization and other nuances.

• Important Aspects Required Terms
• What is its purpose
• Legal basis

Important aspects In this section, we will understand the basic concepts, the need to assign and purpose of a code, and the legislative regulation of this procedure.

The above codes will be used after the corresponding USRN software is finalized. Improvements to the EPAD PC regarding the use of new codes for reasons for registering branches, representative offices and separate divisions (“43”, “44”, “45”) and exclusions from the use of existing codes (“02”, “03”, “04”, “05”, “31”, “32”) will be included in the version of the EPAD PC for the 2nd quarter of 2008.

ConsultantPlus: note. By order of the Federal Tax Service of the Russian Federation dated 09.06.

2011 N ММВ-7-6/ approved form N С-09-3-1 “Notification on the creation on the territory of the Russian Federation of separate divisions (except for branches and representative offices) of a Russian organization and on changes to previously reported information about such separate divisions.” At the same time, it is reported that the date of registration of the organization at the location of the branch or representative office is the date of making the corresponding entry in the Unified State Register of Legal Entities.

Source: https://advokat-zulfigarov.ru/kpp-u-vseh-odinakovyj/

Reason code for registration of separate divisions

In order to decipher the checkpoint and glean the necessary information and information from it, you need to understand the question of how to recognize the checkpoint of a separate unit.

As stated above, information about all structural divisions that are separate is contained in the Unified State Register of Legal Entities, and the checkpoint is transferred to the tax authorities at the place of registration of the main organization.

Also, the specified information can be obtained in an extract from the Unified State Register of Legal Entities, received in paper form from the tax authorities. To generate a request, you also need the TIN and OGRN of the main organization.

In addition to these methods, you can use various databases and search services on the Internet. But we must take into account that such information is not official.

All these methods allow you to find out the checkpoint of a separate unit by TIN.

After the checkpoint has been received, you can find out from its contents:

• code of the tax authority that assigned the checkpoint (first 4 digits of the number);
• reason for registration (5th and 6th digits of the number);
• serial number of registration of the corresponding subject with the Federal Tax Service (last 3 digits).

Basic codes

When the registration of an OP has occurred, it may be assigned special codes. But the parent organization and all its divisions will still have the same TIN. This is due to the fact that the OP is not a legal entity.

Thus, find out the checkpoint of a separate division using the TIN of the main enterprise by applying for an extract from the Unified State Register of Legal Entities.

The judgment that there is no need to obtain a separate TIN is based on an analysis of the regulatory document regulating the procedure for obtaining, using and changing the TIN (approved by order of the Ministry of Taxes of Russia dated 03.03.2004 No. BG-3-09/178). And it is valid only when registering or deregistering legal entities and individuals.

A TIN can only be assigned to the organization itself. None of its divisions, including separate ones, have the right to receive their own TIN. Only upon initial registration with the Federal Tax Service does the organization receive its TIN at the place of registration.

Why do you need a checkpoint of a structural unit that is separate?

Traditionally, the organization’s checkpoint is indicated as one of the organization’s details in the organization’s official documents, its forms, as well as when drawing up contracts, powers of attorney and letters.

In addition, the checkpoint must be indicated in all documents that contain the corresponding field, for example, in invoices.

It is important to note that the invoice form provides for the indication of the checkpoint of both the seller and the buyer.

The Ministry of Finance of the Russian Federation in its letter dated 04/03/2012 No. 03-07-09/32 noted that in the case of sales through separate divisions, the checkpoint of the separate division is indicated in the invoice.

Also, the checkpoint of a separate division is indicated in the invoice in case of purchase through such a division.

However, both when purchasing and when selling through a structural unit that is separate, the TIN of the main organization is indicated on the invoice.

The procedure for registering a separate division is regulated by existing regulations. One of the most important stages in this process is registration with the tax authorities. As a result of registration, a new structural unit is assigned a registration reason code. Let's consider the legal basis for assigning this code.

Definition and decoding of checkpoints

Knowledge of the checkpoint allows you to obtain a number of information confirming the integrity of the supplier and protect the organization from concluding a contract with a fly-by-night company. This code, in accordance with clause 5 of the appendix to order No. MMB-7-6/, consists of 9 numeric characters, which are a combination of 3 combinations, each of which carries certain information:

• the first four numbers indicate the code of the tax service that registered the legal entity and registered it (the first 2 digits in it correspond to the code assigned to the region in which the inspectorate is located, and the next 2 to the number of the specified government body);
• the following 2-digit combination indicates the reason why the taxpayer was registered;
• the last 3 digits are the number assigned to the unit when it was registered.

It is obvious that the checkpoints of separate divisions will not coincide even if they are located in the territory under the jurisdiction of one tax authority: due to the inclusion of the serial number of the registered division in the code, it becomes unique and simply cannot be assigned to another organization.

The abbreviation KPP stands for the reason for registration. It is provided to certain companies as a supplement to the TIN.

The provision of checkpoints is associated with the registration of the organization with government agencies responsible for taxation (in accordance with the address where the legal entity and its OP are registered).

Thus, using the checkpoint one can judge the reason for registration and the attitude of legal entities to specific tax authorities. In addition, any enterprise can have more than one checkpoint, since the organization’s activities can be carried out in several regions.

When issuing a certificate of registration, it also indicates the checkpoint, in addition, it appears in the certificates of registration of private enterprises, real estate and vehicles.

The checkpoint is a nine-digit number:

• the first four of them are the code of the tax department that was involved in registering this organization;
• the next two code the specific reason why there was a need for registration;
• the next three digits are the serial registration number in the territorial tax division.

KPP is one of the main details of any legal entity and appears in almost all accounting, tax or payment documentation.

CPR in legislation

According to Article 83 of the Tax Code, separate divisions (hereinafter referred to as OP) are subject to tax control at the location of each of them. In this case, the registration is carried out by the department itself on the basis of a message from the enterprise about the opening of an OP. Article 23 of the Tax Code of the Russian Federation, in addition to the obligation to register, sets an enterprise a period of one month for registering an OP.

According to Article 55 of the Civil Code, the OP is not a legal entity. This means that it acts on behalf of the head of the enterprise by proxy, is endowed with the company’s property and is not assigned a TIN. But he is assigned a checkpoint. This is done on the basis of Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/ [email protected] .

All Federal Tax Service forums

The Inspectorate of the Federal Tax Service of Russia received a question: The organization provides security services in different areas of the city of Ufa; an agreement was also concluded for the provision of security services in the city of Blagoveshchensk, where the installation of security posts is carried out by the client, i.e. The company does not create jobs for employees. Is it necessary to create separate divisions in one municipality (urban district of Ufa) in territories under the jurisdiction of different tax authorities? Is there a need to create a separate unit at a guarded facility in Blagoveshchensk?

Answer: In accordance with Article 11 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), a separate division of an organization is any territorially separate division from it, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered stationary if it is created for a period of more than one month. Article 209 of the Labor Code of the Russian Federation defines the workplace as a place in which the employee must be or to which he needs to arrive in connection with his work and which is directly or indirectly under the control of the employer. As follows from this definition, it applies to cases in which relations arise between an employee and an employer who are parties to an employment agreement (contract). According to Article 83 of the Code, for the purpose of tax control, taxpayers are subject to registration with the tax authorities at the location of the separate divisions, and for these purposes, the creation of one or more jobs that are territorially separated from the main organization does not matter. In the definition of a separate unit given in Article 11 of the Code, one of the criteria for such a unit is indeed the equipment of stationary workplaces. But it should be borne in mind that this absorbs the concept of one equipped stationary workplace. In addition, in the definition the phrase “workplace” is used in the singular, which would be incorrect in terms of semantic load if the legislator did not consider a division consisting of one workplace to be a separate division of the organization. The creation of a workplace by an organization outside its location is the basis for registration with the tax authority of the organization at the location of the separate division.

Checkpoint of a separate unit: decoding

For some companies and divisions, the digital values ​​may be the same. This is quite common and normal. This means that economic entities registered on the same basis are registered with the same inspectorate.

As an example, consider the code 775002001 of the abstract OP. It follows from it that the OP is registered in Moscow, registration was made at the tax inspection department No. 50. Thus, the first four digits are the Federal Tax Service code. The structure in question is registered at the location of the OP. The last three digits indicate that the organization was registered for the first time due to the registration of an OP.

Where is the registration reason code used?

Checkpoint is one of the ways to identify an enterprise and its structural units. It is traditionally used as one of the details when drawing up forms, contracts, powers of attorney and other documents. In addition, this sign of a separate division is used in the invoice. The invoice form contains fields for indicating the code of the seller and buyer.

According to Letter of the Ministry of Finance of Russia dated 04/03/2012 N 03-07-09/32, when making a sale through an OP, the invoice must indicate its checkpoint, and not the digital designation of the main organization. The same rule applies to purchasing goods through OP. When carrying out such transactions, the organization's TIN is indicated on the invoice, since departments are not assigned this code.