What are identifiers designed for?
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.
Since the territory of Russia is very large, it is easier to divide it into municipalities and assign each its own code. All these codes are recorded in a specialized reference book.
All entrepreneurs and heads of organizations must know their OKTMO code. It is indicated in reporting documentation, payment orders, tax reporting and other documents. The code must be indicated in the declarations of the simplified tax system, UTII, VAT, land and transport taxes, certificates and declarations 2-NDFL, 3-NDFL, 4-NDFL.
In simple words, the OKTMO code is a digital designation of the region. The purpose of territory encryption is to simplify and speed up the analysis of statistical data, as well as the correct distribution of funds from the Russian budget.
Use in details and tax returns
When carrying out financial and economic calculations, a legal entity or individual entrepreneur indicates their OKATO code. In certificates of income of individuals 2-NDFL, tax returns 3-NDFL, this identifier is also indicated. He is the main payment details.
Tax authorities recommend entering the same code in tax returns and in statistical reports, in payment orders for the transfer of taxes. Code mismatches lead to confusion in documentation and difficulties in operation. To avoid trouble, be careful with your tax documents.
Knowing OKATO, you can determine the following data: the regional affiliation of the subject, the city and district in which it is located, the code of the tax office to which the enterprise, organization or individual entrepreneur belongs.
Attention! Until January 1, 2014, this code was required to be included in tax returns and payment orders. Now OKATO has been replaced by another code - OKTMO.
OKTMO is an expanded and revised reference book. In 2019, it is necessary to use it.
How is the digital code generated?
The OKTMO code contains from 8 to 11 digits. Each sign has its own meaning. The structure of the code is based on the definition of classification levels. There are only three steps:
- The first stage contains information about the groupings of the Ministry of Defense of the constituent entities of Russia.
- The second includes municipal districts, cities, districts within a city, territories or municipalities in federal cities.
- The third contains information about urban and rural areas, areas in the city.
The code is distributed into two sections, which contain municipalities and settlements. The first section code consists of 8 characters. The first and second characters are objects of the first stage, the third to fifth characters are the second stage, and the sixth to eighth characters are the third.
At the first stage, objects are encoded using the ordinal method. Values of the code bit in the second stage:
- 3 - intracity territories, municipalities of federal cities;
- 6 - municipal district;
- 7 - city with or without districts within it;
- 9 - territory in the federal city itself.
Autonomous okrugs have their own value of 3 digits - 8:
- 810-849 - municipal areas;
- 850-898 - urban areas.
It happens that there are two autonomous okrugs in one region. In this case, the 3rd digit for the second AO receives identifiers 9:
- 910-949 - municipal areas;
- 950-998 - urban districts.
At the third stage of encoding, the sixth digit acquires the meaning:
- 1 - urban settlement;
- 3 - area inside the city;
- 4 - rural settlement;
- 7 - intersettlement area.
Urban settlements are coded using signs:
- 01-49 - the composition includes a city;
- 51-99 - includes a village.
OKTMO codes, located in the second section of the directory, already consist of 11 characters. The first to eighth signs are the municipalities in which settlements are located, the remaining signs are the settlements themselves.
To designate cities, a series of codes from 001 to 049 are used. Codes 051-099 belong to urban-type settlements, and for villages and hamlets they take codes from 101 to 999. For those settlements that serve as administrative centers, a three-digit number with a unit at the last digit is determined . Code 001 identifies the city, 051 - urban settlement, 101 - rural settlement.
OKATO organizations and individual entrepreneurs
Statistical authorities assign the code not only to legal entities, but also to organizations.
It includes 11 digits. A district of a republic, region or territory has a designation from 1 to 59, within a district - 60-99, a city is coded with numbers from 1 to 49, an urban village - 50-99. Individual entrepreneurs also have their own code, which encrypts their residential address. When a registration package of documents is issued to an individual entrepreneur, it also contains a statistics certificate with the number assigned to OKATO.
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OKATO from OKTMO are the same or not
With the abolition of OKATO and the advent of OKTMO, a problem arose. Not everyone understands OKATO and OKTMO are the same thing or they are different codes. In fact, these are different abbreviation combinations, but they mean the same thing, with a small caveat. OKATO means the all-Russian classifier of objects of administrative-territorial division. The general difference between the codes is in the way objects are identified.
OKTMO codes appeared only in 2014. Before this, only OKATO codes were valid. But their drawback was that it was impossible to determine from them the city, the district within the city, the village in which a certain organization is located. Using OKTMO, you can identify the exact location, and this greatly simplifies the work of Rosstat.
Code | Characteristic |
OKATO | OKATO objects are subjects of Russia with administrative districts, cities of republican, regional, regional, district, district significance, urban settlements, rural districts, and settlements within them. |
OKTMO | OKTMO provides systematization and unambiguous identification of municipalities and settlements within them throughout the country. The code contains the structure and stages of the territorial organization of local self-government. The OKTMO code directory is used for coding and distribution of MO. |
The OKATO code takes into account the subjects of the Russian Federation, and the OKTMO code takes into account the administrative-territorial structure of a particular municipality.
What is OKATO code
OKATO stands for all-Russian classifier of administrative-territorial division. It is presented as a number that indicates the address of the official registration of the company.
This is what OKATO code looks like
The code is necessary so that the tax office can determine exactly whose budget payments from the company are received. We can say that OKATO is a kind of postal code. It allows you to determine where the organization is located and to whom it transfers taxes. As a rule, it is issued to all entrepreneurs and LLCs: individual entrepreneurs, organizations, enterprises, shops, etc. have it.
Note:
The classifier allows you to maintain global records of all subjects of entrepreneurial and economic activity in Russia, as well as control and systematize them.
OKATO allows you to automate most of the processes of accounting for individual entrepreneurs and LLCs, calculating taxes, it allows you to collect the necessary information and process statistical data. It is on the basis of this classifier that annual statistics of regions, the amount of taxes collected, living standards and general well-being on the territory of the Russian Federation are calculated.
Usually an OKATO code is issued at your place of residence - you can get it at the nearest tax office. The classifier is part of the classification and coding system operating in the Russian Federation. It is noteworthy that under the Union there was an analogue of this concept, which was called SOATO. It was also used to determine the location of the enterprise and calculate statistics. The logic for creating the classifier has not changed much - below you will learn how it is deciphered.
How can I find out the code
You can obtain the code in official documentation only at the Russian Tax Service office. When registering with a tax or legal entity, a letter with the codes indicated in it is sent from the regional department of Rosstat. They are assigned to each newly formed organization.
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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.
By taxpayer code
The OKTMO code can be found from Internet sources. To carry out a search, you only need the TIN of a legal entity or individual entrepreneur. OKTMO encoding by TIN can be obtained on the official website of Rosstat. For this:
- Open the Rosstat website.
- In the TIN request line, enter the appropriate number and click “Get.”
After this, the system will automatically download all the codes that have been assigned to the organization. This list also contains the OKTMO code.
By location
You can also find the OKTMO code at the legal address of the organization - at the official registration address. You can also search for a code by address on the official website of Rosstat. For this:
- Go to the main page of Rosstat.
- Find the “Respondent Information” tab in the menu and hover your cursor over it.
- Select the section with all-Russian classifiers in the list that appears and click on it.
- Specify the OKTMO classifiers item on the page that opens. After this, a list will appear with links to 8 volumes of federal districts.
- Click on the required volume. The electronic file will begin downloading to your computer.
- Open the downloaded document and select the desired location in it.
The corresponding OKTMO code will be written opposite the selected locality. If you know where to find OKTMO and correctly indicate its value, then all payments and taxes will go to their destination. Therefore, it is better to look for such information in advance so that you do not have to redo the documents several times.
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about the author
Klavdiya Treskova is an expert in the field of financial literacy and investment. Higher education in economics. More than 15 years of experience in banking. He regularly improves his qualifications and takes courses in finance and investments, which is confirmed by certificates from the Bank of Russia, the Association for the Development of Financial Literacy, Netology and other educational platforms. Collaborates with Sravni.ru, Tinkoff Investments, GPB Investments and other financial publications. [email protected]
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Author of the article: Klavdiya Treskova
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