From time to time, each legal entity or individual may need to find out the code of the tax authority to which this person belongs. The fact is that it is necessary to fill out some reporting forms. In this material we will talk about tax authorities and provide step-by-step instructions on how to find out the tax authority code.
The tax authorities of our country are represented by an integral system of a centralized nature. They exercise control over taxpayers and the timely fulfillment of their obligations to the state, which consist in the transfer of tax contributions to the country's budget. In addition, the tax system ensures law and order in all aspects of tax relations. It is represented in Russia by the Federal Tax Service, which has numerous divisions. It belongs to the executive branch, and is a “branch” of the Ministry of Finance of the Russian Federation.
How to find out the tax authority code
Some educational information
The tax service system as it currently operates was established in September 2004, according to a government decree. It legally represents the Russian Ministry of Finance and regulates tax relations in the country.
The power inherent in this service is executive in nature. Some of her responsibilities include conducting the registration procedure:
- for legal entities;
- individuals acquiring the status of individual entrepreneurs.
In addition, the service is authorized to represent various cases concerning the ruin (bankruptcy) of people and organizations, claims payments for financial obligations, etc.
The tax office works in conjunction with other systems:
- located at the federal level and holding executive power;
- located in the territories of constituent entities of the Russian Federation, also representing executive power;
- responsible for local self-government;
- country funds outside the budget;
- social unions;
- other organizations.
The centralized system in question is represented by a network of territorial offices located in each subject of the Russian Federation.
Table 1. Main tasks of tax authorities
Task | Description |
Monitoring compliance with the law | Carrying out control activities, monitoring compliance with legal norms regarding the deduction of taxes to the treasury, including the correctness of the procedure. Mandatory attention is paid to the completeness of the amount and timeliness of the payment. |
Public policy development | Carrying out the development of state policy regarding tax relations and the introduction of measures selected for implementation in order to ensure full and timely filling of the budget with tax deductions. |
Currency control | Exercising control over currency within the scope of issues relating to the service. |
In addition to its obligations and tasks, the tax service has the right to exercise certain powers. Let's look at them in detail.
- Monitor and supervise how compliance with tax legislation is carried out, while checking how correctly, timely and completely taxpayers have paid their due deductions to the state treasury. In addition, they monitor the authorities and work of tax agents who calculate deductions. The correctness of documents, various forms, declarations and certificates is also checked. Together with the transfers, they are submitted to the tax service for the reporting procedure.
- The Tax Service monitors currency transactions carried out by people who are tax residents of the country and who are not.
- The powers of the system also include the implementation of the registration procedure for persons: individuals;
- legal.
- persons obliged to pay taxes in the register of taxpayers;
- what current fees and deductions to the state are valid today;
- notifications sent to taxpayers containing requirements for payment of deductions;
- IP;
In addition to powers, the service has rights. Let's look at them in the list below:
- The Service has the right to carry out regulation of a legal nature, but only in cases where this is provided for in the Federal Law, decrees of the Russian President or government regulations.
- The service’s rights also include requesting documentation from taxpayers, which may serve as confirmation of the correctness of the accrual and payment of taxes, in addition to the fact that this procedure was carried out on time.
- The right to conduct control checks, during which to seize the necessary documentation confirming the commission of violations in the field of tax legislation, but only if there are assumptions that it may soon be destroyed or modified.
- Require tax payers to provide any explanations regarding tax deductions made by them on the territory of the tax authority.
- Stop carrying out transactions on the bank accounts of the payers of deductions, as well as seize the property in their possession.
- Conduct an inspection of premises that the taxpayer may use, be it: warehouses;
- outlets;
- rooms of a different type.
Competence
The dispersion of the territorial competence of tax inspectorates can be quite large, especially in the vast Russian territories.
So:
- legal entities are accountable to the Federal Tax Service, whose competence extends to the territory of the place of registration of the legal entity, while the actual production may be located in another area;
- individuals, including individual entrepreneurs, are accountable to the Federal Tax Service at the place of their registration, or at the place of registration of their employer (on issues related to the transfer of personal income tax by the employer);
- individuals who do not have registration are accountable to the Federal Tax Service at the place of their actual residence.
If legal entities and individual entrepreneurs are in fairly close contact with their Federal Tax Service Inspectorate, starting from the moment of registration, then individuals or citizens or persons who just want to begin the procedure for registering an individual entrepreneur or LLC often do not know either the Federal Tax Service Inspectorate code or its location.
It is in such situations that the tax code search service by address will be indispensable, as it will help you significantly save time.
Find out the tax authority code: detailed instructions
As we have already said, codes from one of the tax service departments are almost always used to fill out important papers, tax forms, declarations and other reporting forms to the system. They are represented by a certain set of numbers, there are four in total. Each service branch is assigned an individual combination, divided into two parts:
- the first two digits indicate the region in which the service branch is located;
- the second two digits are individual for each branch.
When filling out the declaration paper for reporting, the taxpayer enters inside the code of the service department to which he belongs according to:
- place of residence;
- conducting activities, etc.
So, what are the ways to find out the code of the tax office that you personally belong to? Let's look at the options we came up with and analyze each in detail.
According to the taxpayer's residential address
You can find out the code of the tax service department in order to enter it into the document according to your residential address.
Enter the address on the service website and find out the code
Step No. 1 – open the official website of the service
Let's go to the electronic resource of the tax service. This service helps taxpayers determine the details of the required Federal Tax Service inspection. With its help, you will receive the necessary information without leaving the walls of your home, and without even getting up from your desk.
Step No. 2 – enter the data into the form that opens
The data entry procedure has been simplified to the point of impossibility. First of all, you need to select the type of taxpayer, there are two options:
- entity;
- individual.
Then you need to indicate the address of the payer. An additional window will open in which you can fill in the following columns:
- index;
- subject of the Russian Federation (you can specify the region code with a number and the system will find the city automatically);
- address (Moscow, Lenina St.);
- House number;
- building body;
- apartment number.
As soon as the filling is completed, the column “IFTS code” will be automatically filled in, in which the four-digit code of the authority will appear.
Note! Depending on the selected type of taxpayer, the code may change due to a change in the person’s affiliation with the tax branch.
By taxpayer identification number
This number is assigned to each payer of contributions to the treasury individually; everyone has their own. When you receive the certificate containing it from the inspection, you also receive a tax registration, therefore, its code is also included in the required identification number.
You can find out the code using a certificate of assignment of an individual taxpayer number
Step No. 1 – find evidence
Just take it out of your folder or any other place where you keep important papers.
Step No. 2 – determine the inspection code
Please note the identification number. Its first four numeric values are the code of the tax office to which you belong. It is followed by six more - these are already personal, individual numbers for each individual. The remaining two mark the certificate itself and are needed to facilitate its finding in databases.
TIN structure, excerpt from the order of the Federal Tax Service of Russia N ММВ-7-6/435
Personal inspection visit
You can find out the inspection code the old fashioned way by visiting the tax office you went to before or the closest one. Even if you are not one of them, his staff will provide advice in any case.
Personal visit is another option for finding out the code
Step No. 1 – sign up for a consultation
It may not be possible to simply come to the service and get a consultation on a first-come, first-served basis; it is best to get an appointment by appointment. By the way, you don’t need to visit the tax office twice to do this. Just open the Internet, go to the official electronic resource of the Federal Tax Service, go to the appropriate section and sign up for the queue online by filling out the form.
It must indicate:
- what type of taxpayer you are;
- last name, first name, patronymic of the visitor;
- taxpayer identification number;
- cellular telephone;
- E-mail address.
Before planning a trip to a branch of the service, it is best to check on the same electronic resource what hours consultations are held, when it is lunch break, etc.
Step No. 2 – visit the inspection
On the day appointed for consultation, attend the inspection. If you don’t know where to go next, you can get information from the person at the reception or at the information desk. It is best not to be late, because this can anger the consultant and reduce his level of disposition towards you.
We make a call to the Unified Contact Center of the Tax Service
The last method, which also does not oblige you to leave your home to clarify the inspection code to which you belong, is to call the service’s Unified Contact Center from your phone. It is free for residents of any region since 2015.
Consultations provided by this number may relate to:
- time frame for payment of tax contributions;
- stages and nuances of the registration procedure;
- receiving tax deductions for taxes paid;
- using tax service services located on the Internet;
- work schedule of local inspection offices;
- inspection codes, etc.
As you can see, the list is quite extensive, therefore, in addition to the inspection code, you can ask many questions on other topics that interest you.
When working, contact center operators use not only their own knowledge, but also a federal information base, so you can be sure that the data received is correct.
Step No. 1 – call the Unified Contact Center
You can make a call to the Unified Contact Center from a cell phone or landline by dialing the following number: 8 800-222-22-22 . If all operators are busy at the time of the call, do not rush to hang up, wait a few minutes until one of the consultants is free.
Step #2 – ask a question
When you call, you have unlimited time to talk with the operator. Of course, there can be no talk of idle chatter, but there is no need to rush either. Find out the code, write it down on paper or on your phone, and then ask the remaining questions.
Video - How to find out tax details, find out tax office address and make an appointment
Code by location (accounting) in questions and answers
Despite the simplicity of the code itself and the operations for filling it out, taxpayers often have questions. Let's look at the most common of them.
Where is the code field? On the title page of the form, usually under the “tax period” field, in a line below.
What does the code mean and why is it called that? The code corresponds in meaning to the municipal territorial entity from the OKTMO classifier.
Is it possible to put dashes or zeros instead of the code if there are doubts about the correctness of the encoding? No you can not. Such a calculation or declaration will not be accepted by the Federal Tax Service. The taxpayer will be subject to sanctions. If in doubt, contact the Federal Tax Service and clarify the code. According to tax legislation, the service is obliged to advise the taxpayer on all relevant issues that arise.
What code does a separate division of an organization put in the RSV? The general rule establishes the need to submit DAM at the location of the organization (or place of residence of the entrepreneur), with the corresponding code - 214 or 120. However, if a separate division independently makes payments to employees and charges contributions on these amounts, then the calculation is submitted at the location of this division, with code 222. In the calculation, do not forget to indicate the checkpoint of the separate unit.
Attention! Reporting on contributions at the location of the largest taxpayer to the Federal Tax Service has not been submitted since 2021 (see letter of the tax service No. BS-4-11/993 dated 01/23/17). The corresponding code also does not apply.
What happens if you enter the wrong code in the declaration? You will have to submit an updated declaration, since the Federal Tax Service will record an error. Sometimes the local Federal Tax Service requires an explanatory letter from the taxpayer indicating the correct code at the location (accounting).
The organization on UTII is registered in one of the cities of the Russian Federation, where its head office is located. However, it operates in another Russian city. Which code should be used when drawing up a declaration: 214 or 310? Since the activity is carried out in another city, code 310 should be used, not 214. The organization also submits reports at the place of its activity.
Let's sum it up
As you can see, finding out the inspection code for filling out specialized tax reporting forms is not so difficult; there is a fairly diverse number of ways to complete this task. Some require you to take some time to appear in person and/or talk with a service consultant, but you can find out the code in a minute by simply looking at your taxpayer identification number or entering the necessary data into the computer.
Note! Tax service websites are adapted for viewing via smartphones on any existing operating system. The service’s specialists did everything to ensure that citizens could find out the information they were interested in as conveniently and quickly as possible.
There are many ways to find out the IRS code
Main
- Code at the location (accounting) is a mandatory requisite for all tax reporting.
- It helps to accurately identify the payer of taxes and fees based on the Federal Tax Service.
- The main codes used when filling out forms are 214 and 120 for firms and entrepreneurs, respectively.
- The codes are approved by orders of the Federal Tax Service, simultaneously with the approval of the corresponding declaration or calculation.
- Incorrect application of the code or ignoring it is fraught with problems when submitting tax reports.
Inspection number in 3-NDFL: how to find out?
Many citizens in the process of filling out tax documentation are faced with the question of how to find out the inspection number in the 3-NDFL declaration. Filling out a tax form is not an easy task. Therefore, we will try to understand this issue in as much detail as possible, and also consider other nuances of filling out tax reporting.
If you are interested in the topic of the article, you may need to download the following files:
- Blank forms in the table editor for 2021 can be downloaded from this link.
- The program for filling out the declaration can be downloaded here.
- An example of a completed form can be viewed at this link.
Determining the 3-NDFL inspection number
The title page of the tax form includes all the most important information - it is on the first page that you must indicate the inspection number so that it is immediately clear where the documents are being submitted.
The inspection code consists of four digits: 2 initial digits are the number of the region of the Russian Federation in which the authority is located, the last digits speak directly about the inspection.
So, for example, the city of Moscow corresponds to code 77.
Everyone understands perfectly well that the majority of Russian residents are not interested in the tax inspectorate unless necessary. And when the need to submit a declaration arises, they immediately begin to panic: where and how to get this number?
Based on the entered data, the site itself will scan the entire list and provide the address and code of the inspection the citizen needs. By clicking on the link pointing to the inspection, you can read information about the Federal Tax Service department. Addresses, contact numbers, and bank details for paying taxes to the state will be located there.