OKTMO: how and where to reflect
OKTMO is a code assigned to the territory of a municipality or a settlement that is part of it.
In tax returns and payment orders for the transfer of tax payments and insurance premiums, it is necessary to indicate OKTMO of the territory in which the corresponding taxes, fees or contributions are accumulated. Let's analyze the situation.
In 2022, 2 friends each opened their own business in the Eastern District of Moscow: one organized Sadko LLC in Novogireevo, and the other created individual entrepreneur M.N. Zakharov in the village. Akulovo. They had not been involved in business before and became acquainted with all the intricacies of difficult commercial work in the process of their activities.
At the initial stage of work, both of them kept their own accounts, so when it came time to transfer the first tax payments, everyone thought about how to fill out the payment slip correctly - there were too many codes and ciphers in it.
From September 10, 2021, the payment order form was approved by Bank of Russia Regulation No. 762-P dated June 29, 2021. Read more about decoding the fields of a payment order in the material “How to decrypt a payment order?”.
Friends meticulously tried to understand the intricacies of the contents of this payment document. The basis was taken from the main regulatory document defining the requirements for filling out payment slips when paying taxes - Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n on the rules for filling out information in payment orders for the transfer of tax payments. And for control, we checked with a ready-made sample taken from the Internet.
Both had to work hard to complete the payment slips: indicate the 20-digit current account numbers without errors, unravel the incomprehensible coded words (KBK, OKTMO, BIC). Finally, this difficult process was completed, and both friends met to reconcile their bills - as a control step before sending them to the bank.
Note! In 2022, there were changes in filling out bank details in payment orders for paying taxes. From 05/01/2021, be sure to fill out field 15 “Current account number”; the Treasury account and the name of the bank have also changed. For all the details, see this material. And from 10/01/2021 there are changes in filling out fields 101, 106, 108 and 109.
We'll tell you what came out of this later.
OKTMO code
The territory of Russia is very large. For convenience, the whole country is divided into small territories - municipalities. Power in these territories is in the hands of local elected self-government. There are more than 20 thousand municipalities in total. For normal interaction with government authorities, each such entity has its own special code.
OKTMO is an important code that must be indicated in the following accounting documents: declarations for specific tax regimes, 3-NDFL, 2-NDFL certificates, payment orders, as well as in reporting on land and transport taxes, excise taxes or mineral extraction taxes etc.
Features of reflecting OKTMO in the payment slip
Reconciling the invoices did not take much time - both merchants successfully completed the task of filling them out. But a dispute still broke out over one prop. The OKTMO code, reflected in everyone’s payment document in field No. 105, for some reason had a different length. For individual entrepreneur M.N. Zakharov it consisted of 11 characters, and the founder of Sadko LLC counted only 8 digits in his code. Did someone really miss some characters or add extra ones?
IMPORTANT! OKTMO codes can be found using the All-Russian Classifier of Municipal Entities (approved by order of Rosstandart dated June 14, 2013 No. 159-st).
In addition, it turned out that friends used different sources to obtain information about OKTMO.
In fact, both turned out to be correct. The classifier included both 8- and 11-digit OKTMOs. However, it must be taken into account that the OKTMO code in the payment order must match the OKTMO code in the tax return.
If you have access to ConsultantPlus, check whether you filled out the payment order for taxes correctly. If you don't have access, get a free trial of online legal access.
What is Octmo in the Receipt for Kindergarten Where to Get it
On January 1, 2014, a new version of the All-Russian Classifier of Municipal Territories was introduced and implemented into statistical practice: OK 033-2013. From this date, it is OKTMO that must be indicated in tax payment orders (instead of OKATO and in the same field as the latter).
Entrepreneurs and heads of organizations must know their OKTMO code. It must be included in the details of reporting documents, tax returns and payment orders for taxes and other mandatory payments. Without the correct OKTMO code, you cannot submit reports or receive tax deductions.
It is important for the taxpayer to know what the OKTMO code in the details is, to be able to decipher it and apply it. This will help you avoid mistakes in important documents such as payment orders and tax returns. As a result, there will be no additional reason for conflict with inspectors, counterparties and bank employees.
IMPORTANT. The tax return fields intended for the OKTMO code consist of 11 cells. In a situation where you need to enter an 8-digit code, you must first fill in all the cells, starting from the left. Then put dashes in the remaining cells. When filling out a payment order, you cannot put zeros in empty spaces (letter of the Federal Treasury for the Moscow Region and the Ministry of Finance of the Moscow Region dated 02/03/14 No. 48-12-13/02-728 and No. 22ish-693/22-07-02; see “ When filling out a payment form, you do not need to add zeros to the eight-digit OKTMO code."
You can also get the OKTMO code online on the tax website in a special section. To do this, you need to enter the OKATO code that existed before, or the name of MO. If you set the search parameters by the name of the MO, you can type only the first few letters, and then wait for the system to automatically find suitable options. You can choose the one you need from those offered. You can find out the OKTMO code in several other ways, which are described below.
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OKTMO is an abbreviation that stands for all-Russian classifier of municipal territories. Using this code, you can understand which municipality a certain organization or entrepreneur belongs to. Rosstat systematizes information on the activities of enterprises and individual entrepreneurs using OKTMO codes.
How to find out OKTMO by TIN
The answer to the question of how to find out OKTMO is easy to find on the Internet. By typing the request “OKTMO how to find out”, you will see quite a lot of sites, by going to which you will receive a link to services that allow you to find out OKTMO by OKATO, address or INN.
But the most reliable way is to use our special service for these purposes. Here you just need to enter your TIN if you are an individual entrepreneur or organization, or your address. The system will quickly process the request and issue the required code.
Find out OKTMO at the address
How to find out OKTMO by address? To do this, you can use the “Fill out a payment order” service on the Federal Tax Service website, in the “Electronic Services” section.
1. Select the taxpayer and payment document by placing dots in the appropriate checkboxes and click the “Next” button.
To find out OKTMO by address, just enter the address in the field provided.
2. Select the Federal Tax Service code from the presented directory.
3. Place a dot in the “Determine by address” checkbox.
4. Enter the address of the business and the system will automatically fill in the “OKTMO Code” field
You can also find out the OKTMO code by address in the Federal Information Address System https://fias.nalog.ru/.
To learn how to correct an error in the OKTMO code made when preparing the 6-NDFL form, read the article “How to correctly correct OKTMO in the calculation of 6-NDFL?” .
Kindergarten details
If you cannot find your kindergarten in the Sberbank online system, then you are asked to enter all the details in the appropriate fields yourself. But, as I already noted in my article, this is extremely difficult to do and this process is very long (especially when you are trying to do all this for the first time). At the same time, in the process of filling out the details of the kindergarten, other data may be required to make a payment, for example, OKATO, which is not in the standard notice.
1. The All-Russian Classifier of Territorial Municipal Entities (OKTMO) can be found in the kindergarten details. 2. On the Federal Tax Service website. Here, in order to determine the OKTMO code, you simply need to enter the OKATO code or select the subject of the Russian Federation in the appropriate fields, as well as the name of the municipality.
, kindergarten details are required to make parental payments for a child’s stay in a preschool through Sberbank online or a similar system of another bank. And it should be noted that there are quite a lot of them. The kindergarten payment details that appear in the notice (receipts for parental fees - approx.) include BIN, BIK, account, OKTMO, KBK, personal account of the child .
As in the case of OKATO, the structure of this code is divided into digits. Each of them has its own meaning and determines the place of the object in the current administrative-territorial division. The smaller the territorial entity, the greater the capacity of the OKTMO will be. For example, for the Izmailovsky district of Moscow, the classifier takes the value 45307000, and for the city of Balagansk, Irkutsk region - 25 601 151 051.
Results
OKTMO must be indicated when filling out payment slips for the transfer of tax payments. Field 105 is provided for this detail in the payment order.
The OKTMO code may contain 8 or 11 digits, depending on the type of territory to which it is assigned.
Sources:
- Regulation of the Bank of Russia dated June 19, 2012 N 383-P “On the rules for transferring funds”
- Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n
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What is OKTMO
This abbreviation stands for All-Russian Classifier of Municipal Territories.
It was introduced in 2014, and now codes from it are written instead of values from OKATO. What is OKATO? You won’t see this in the details now, but previously they used the All-Russian Classifier of Objects of Administrative-Territorial Division. But the division and coding of territories that was in effect 5 years ago did not allow the Statistics Service to identify the locality where an organization or individual entrepreneur operates. Therefore, it was decided to clarify the classifier: this is how official statistical data became more accurate. Typically, the OKTMO code consists of 8 or 11 characters, which can be divided into three groups. Each of them plays its role. So, the first group includes two signs that indicate a region (subject) of the Russian Federation. The second group includes three characters. They indicate a municipal district or urban district. The last group can contain from 3 to 6 characters, by which you can find out the specific locality where the organization or individual entrepreneur is registered.
