What is a checkpoint of a bank or organization? Often people ask about it. Let’s try to give an intelligible answer to this question.
According to the definition, the checkpoint of a bank or organization is the reason code for registration. It is used for tax purposes. This organization code is assigned as an addition to the tax payer identification code, due to the fact that it is registered with the tax authorities, for example, at the place of registration of a legal entity, all its divisions, and, of course, where there is real estate and vehicles owned by him. The checkpoint of an organization or bank is the determination of its affiliation with the tax authority, the reasons for registration. So, one organization can have several checkpoints.
Mysterious Nine Digits
The order of the Ministry of Taxes and Duties of Russia, which is valid from March 3, 2004, determines the structure of the code due to registration. According to him, the checkpoint code of a bank or other organization is a nine-digit number, where the third and fourth digits are the tax inspection code that is registered. The fifth and sixth signs follow and indicate the reason for registration (these symbols for Russian organizations can have values from 1 to 50, while foreign ones are assigned from 51 to 99).
The last three digits are the number of registration with the territorial tax authorities (these numbers indicate the number of times the organization was registered for this reason). The bank does not indicate the checkpoint code in the documents, but if you need such information, you can contact the bank branch individually or call the help desk.
The KPP code is indicated and issued by the tax authorities, and it is indicated in the certificate of registration. It is also located in notifications of registration of real estate, separate divisions, vehicles. According to the Tax Code, organizations for control must be registered with the tax authorities at the location, as well as their separate units, property belonging to them. The Ministry of Finance of Russia has the right to determine all the features of accounting for large taxpayers in tax authorities.
Where is the checkpoint needed
The checkpoint code of the bank or organization will be needed to fill out payment orders, here it is a required attribute. It is also indicated when filling out tax and accounting documents. However, it applies only to legal entities. The code is not assigned to individual entrepreneurs, and they indicate the number “0” in the field where this attribute should be indicated.
A large taxpayer has two checkpoints that are assigned on different grounds. The first taxpayer receives upon registration with the tax authorities at the location. The second one is issued when it is registered with the same MIFNS as the largest taxpayer. When filling out a tax return, invoices, and other documents, the organization must indicate the checkpoint that was assigned when it was registered as the largest tax payer.
