What does checkpoint mean?
KPP is the reason code for registration with the Federal Tax Service. It was assigned to the organization when it was registered with the Federal Tax Service. The code is assigned to absolutely all companies. Since a bank is also an organization and a taxpayer, the checkpoint in the details is an important point.
This data is needed more for the tax service, but is also often prescribed when an organization enters into any agreements with counterparties. For standard bank transfers, bank checkpoints are rarely used. But if the submission form includes this field, then you need to fill it out.
Where is it needed?
The Sberbank checkpoint is required in the accounting department when filling out papers. It is always indicated in the payment receipt and tax documentation. It is an important attribute of the legality of the existence of a banking enterprise; without it it is impossible to carry out financial transactions.
An important point is the presence of several codes. When filling out tax and accounting documentation, the details must indicate the reason for receipt code assigned to the bank as a major taxpayer (issued later), and not received at the very beginning.
Not a single organization hides its data, so you can find it out without problems, even without disclosing the need to obtain this information.
If you often deal with documentation that requires entering details, then keeping them at hand and constantly updating the information is your immediate responsibility.
https://youtu.be/yH-nXP_AnDA
Decoding checkpoint
For a person, bank account details are an incomprehensible set of numbers. It seems chaotic and meaningless. But in reality, every number has some meaning. And each number series is part of the address. Everything here is the same as in ordinary life: we have a city, a street, a house, an apartment, a bank account, a correspondence. account, BIC, INN, KPP.
Each combination in the details is a group of numbers in which certain information is encrypted. For example, let’s look at the decoding of the abbreviation KPP Sberbank 773601001:
- the first two characters are the number of the Federal Tax Service, which registered the organization. The number is assigned to a specific region. For example, in the case of Sberbank it is 77, it is registered in the capital. But for its other territorial division, for example, Siberian Bank, the checkpoint number begins with the number 54. In fact, this is the region of tax registration; This is followed by the number of the specific Federal Tax Service in the region declared in the first days, which registered the company and assigned it a code. In our case - 36;
- the next two numbers indicate the reason for registration with the tax service. In our case, this is 01 - at the location of the organization. This is the most common reason among all organizations; the next three numbers are simply the serial number of the organization in the initially specified set of values (region, specific Federal Tax Service, reason for registration).
PPC is a unique type of banking information. There are no companies in the country that have the same meaning for this code.
Features of the functioning of the Federal Tax Service
As a rule, the Federal Tax Service Inspectorate refers to territorial inspectorates that carry out their activities at the administrative level of the constituent entities. Similar authorities are represented in all cities.
Table 1. Tasks and goals of the Federal Tax Service
| Global tasks of departments | Objectives of the Federal Tax Service |
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In addition to an extensive list of responsibilities, the inspection area of responsibility includes, for example, checking compliance with the relevant regulations for the use of a cash register, monitoring the production of alcoholic beverages and tobacco products, and even conducting lotteries. In 2107, the activities of the Federal Tax Service, in addition to fulfilling its main responsibilities, were focused on checking the personal cards of Russian companies for errors and violations of deductions for insurance premiums.
As a rule, citizens of the Russian Federation apply to the Federal Tax Service when registering their company or individual entrepreneur
Registration of the organizational and legal form of activity in the ranking of reasons for attending the inspection will occupy one of the leading positions, however, the Federal Tax Service becomes a sought-after authority when filing a tax return in Form 3-NDFL, which, in addition to the amount of income tax, provides the opportunity to apply for a tax deduction.
Certificate 3-NDFL: what is this certificate and how to fill it out
You can learn about the specifics of filling out the 3-NDFL certificate from this article. All about the deadlines, rules for filling out and methods of submitting the declaration. We will also consider the measures provided for delay in filing 3-NDFL and non-payment of taxes.
Video - Filling out the 3-NDFL declaration
https://youtu.be/yjuAXmJ0GgY
Possible reason codes for setting
The reasons for the setting may be different; a large classification has been identified. 01 - this is simply at the place of registration, but there may be other cases. The Tax Code reflects the decoding of codes, there are several dozen different cases. For example, an organization may register with a specific tax office for other reasons:
- 02 - at the location of the branch that will deal with tax issues, actually accounting;
- 03-05 - for a branch that does not deal with tax issues, for a representative office with and without such responsibilities;
- 06-08 - when registration was carried out at the location of the organization’s real estate;
- 10-29 - at the location of movable property;
- 33-34 - at the place of mining.
You will find a complete list of checkpoint codes and their exact decoding in the tax code or simply on the Internet. The maximum number of codes in the classification is 87. As you can see, there are many reasons for registration.
If the organization is relatively small, then it usually has one legal entity checkpoint. But if the company is large, has several representative offices, is represented in different regions, but each division can be assigned its own checkpoint account. For example, Sberbank is divided into 11 territorial divisions, and each has its own details.
TIN
This is your taxpayer identification number. It consists of 12 digits, of which the first two are the code of the subject of Russia, the second two are the tax office number, the next six are the record number, and the last two are check digits for checking the number.
A person, an individual entrepreneur and a legal entity can have a TIN. The number can be obtained from the inspection office at your place of residence. For this you need a passport. Obtaining a TIN is a voluntary procedure, you can refuse it. But you may need it when applying for a job. You can find out your TIN on the Federal Tax Service website using your passport number.
How to find out the checkpoint?
If we consider sending a transfer using a payment order, then in its form there is always a field for entering this detail, and it is required to be filled out. If you just need to make a transfer using the details provided, you can usually do without it. It is enough to indicate the bank’s INN, BIC, current account and the full name of the account owner or the name of the organization.
When making a transfer through online banks or a third-party system, the service usually pulls up the full details from its database. That is, it is enough to enter the TIN or BIC with the account number, everything else will come out automatically.
If you still need to know where to look at the checkpoint, then it is usually reflected in the receipt if you are making a transfer to an organization. If not, and the value is needed, visit the company's website or call them on the phone.
When sending funds to an individual, it is usually done without the mandatory indication of the checkpoint number of the servicing bank. But if such a need arises, then you can contact the bank where you are sending the funds. Financial organizations always post information about their details on their websites. But be sure to choose the region you need. Information can also be obtained by calling the toll-free hotline.
What details are needed for a transfer to an individual?
With such an operation, the question of what a checkpoint is usually does not arise. You are making a transfer to a person, he does not have a personal number of this type. Only the bank that services the account has it, but for such an operation the bank’s checkpoint is completely unnecessary. To send, you only need to indicate the BIC of the bank servicing the account, the individual’s account number, and his full name.
If you are making a translation specifically for a company, the list of required numbers will be larger. Instead of the full name, the name of the organization or individual entrepreneur is written, and information about the checkpoint is added. As for the servicing bank, the details are standard: the account of the company itself, cor. account, BIC.
Some people believe that KPP is a correspondent account, but this opinion is erroneous. A core account is a personal account of a bank as an organization; it can be maintained in another bank, for example, in the Central Bank of the Russian Federation.
How to find out the bank details of an organization
Typically, companies provide their own transfer details. But they may be lost or unknown for another reason. What if you only know the company name, but you need to make a translation?
The easiest way is to visit the website of this company. If she is financially active, the information will always be freely available. If not, call, the manager can send you the necessary details by email.
You can obtain information by knowing the organization’s TIN. The TIN can be easily found on the Internet; information is freely available in special directories. If the company is large and is included in the banks’ database, then when making a payment through banking, it is enough to indicate the TIN; the remaining details, including the checkpoint, will be pulled up automatically.
We looked at what a checkpoint of an organization or bank is, how this concept is translated, and why it is needed. In general, it is important to know what a checkpoint is in the details of an individual entrepreneur or LLC; in the case of transferring to an individual, this bank details are not required.
Does the checkpoint change when changing address?
Does the checkpoint change when the legal address of an organization changes? Yes, in this case, the legal entity will be assigned a new checkpoint, but only if the new address belongs to the territory under the jurisdiction of another tax authority (subparagraph 2, paragraph 7 of order No. ММВ-7-6/ [email protected] ) .
A similar rule applies to situations where the location of a separate division of an organization or the property and transport of such an organization changes, if the checkpoint is assigned on this basis.
IMPORTANT! Currently, legislation separates two concepts: the location of a legal entity and the legal address of the organization. Thus, the first means a locality, and the second means the full address of the organization indicated in the Unified State Register of Legal Entities (clauses 2, 3 of Article 54 of the Civil Code of the Russian Federation). This issue is covered in detail in other materials on our website, for example in the articles “Legal address for registering an LLC (2018-2019)” and “Step-by-step instructions for changing the legal address of an LLC 2018-2019”.
