Octmo taxes in the payment order. Sample payment order with octmo code. Legislative and regulatory acts

OKTMO in the payment order filled in when taxes or insurance premiums are required to be paid. Our article will help you correctly determine the OKTMO code for the organization and fill out the order in accordance with all the features of using the classifier.

OKTMO to replace OKATO

From 01/01/2014, when preparing tax returns and payment orders, the OKATO code is replaced by the new OKTMO code. The old OKATO was still permissible to apply throughout the transition period of 2014 - tax payments were automatically transferred according to the system of matching OKATO and OKTMO codes. And this did not threaten the taxpayer with any sanctions.

However, since 2015, when using the old code, tax payments go to the collective KBK 10011701010016000180 “Unidentified revenues credited to the federal budget,” and the Treasury sends requests to the tax authorities to clarify the sender. This means that, despite the fact that a respectable taxpayer fully fulfilled his tax obligations, made payments on time and paid taxes and insurance premiums, due to the incorrectness of the OKTMO details, the debt to the budget was not repaid, and the organization faces fines and penalties.

OKTMO structure

OKTMO is a code consisting of 2 parts - values ​​corresponding to municipalities, and values ​​corresponding to the settlements that are part of these municipalities.

The classifier can consist of either 8 or 11 values, depending on the territory where the organization’s tax payments are credited. The 8-digit code is used for municipalities without settlements, for example for those located in Moscow and St. Petersburg. If municipalities contain settlements, then 3 digits with additional coding are added to the 8 values ​​(for example, settlements in the Moscow region).

How to fill out OKTMO

The OKTMO code must be indicated in column 105 of the payment order. There are 11 characters for this indicator. But if the organization code contains only 8 characters, then these 8 characters are entered; if 11, then - 11. It must be remembered that both the declaration and the payment for the same tax record the same code value.

How to determine OKTMO?

The choice of OKTMO code does not depend on whether the tax paid is federal, regional or local. The classifier is determined by the location of the company (and not the tax office), a separate division or the location of real estate.

Data on OKTMO can be determined based on OKATO, address or TIN. The tax service website offers an electronic service where you can enter existing data in the required fields. The search will return the result of the required OKTMO code.

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Such an event in the tax life of a business as the replacement of OKATO with a new OKTMO code does not seem to be a fundamental change for the taxpayer. Finding out your organization code is quite easy - just go to the Federal Tax Service website and use a minimum of data to determine the required value. The taxpayer should not be confused by the fact that the classifier may contain a different number of digits for different companies. This depends on the location of the organization relative to the category of municipalities.

However, when preparing a payment order, any detail (including filling out the OKTMO field) is extremely important, since the payment may not reach the recipient, which is fraught with various sanctions for the business.

It is no longer news that from 2014 the entire accounting community will have to switch to using OKTMO codes (All-Russian Classifier of Municipal Territories). These codes were introduced instead of OKATO codes (all-Russian classifier of administrative-territorial divisions). Is everything ready for the transition, and what has changed in connection with this innovation?

The OKTMO classifier was approved by Rosstandart on June 14, 2013 No. 159-st under the number OK 033-2013, contains eight volumes for federal districts (Central, Northwestern, Southern, North Caucasian, Volga, Ural, Siberian, Far Eastern) . The code itself consists of 11 characters; there is also a “shortened” version of 8 characters for Moscow and St. Petersburg (but these cities also have codes of 11 characters).

The new territorial code will need to be indicated in payment orders for taxes and in declarations, starting from January 1, 2014. From this date, the software of the Federal Tax Service of Russia will be completely transferred to new codes. In this case, payments received to the budget after January 1 with the indication of OKATO will be automatically recoded according to the correspondence tables.

Tax returns

Some tax returns have already been amended, and they already provide fields for indicating OKTMO, in particular:

• income tax return;
• land tax declaration;
• transport tax declaration;
• information 2-NDFL;
• declarations 3-NDFL and 4-NDFL;
• UTII declaration and some others.

Some declarations have not yet changed, and in them the OKTMO code must be indicated in the field for indicating the OKATO code, including:

• VAT declaration;
• single (simplified) tax return;
• declaration according to the simplified tax system;
• declaration of indirect taxes when importing from the Customs Union.

All tax returns provide 11 acquaintances for the OKTMO (or OKATO) code. But it is known that the codes for Moscow and St. Petersburg mostly contain only 8 characters. How should such a code be indicated on a tax return? The Federal Tax Service of Russia gives an answer to this question. Thus, when filling out the OKTMO or OKATO field with a code containing 8 digits, the remaining free spaces on the right must contain dashes (Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3/501@ “On amendments to the orders of the Federal Tax Service of Russia”). This is exactly how the “Taxpayer” program, developed by the State Scientific Research Center of the Federal Tax Service of Russia, fills out tax returns.

There were rumors among accountants that it was possible to put zeros or nothing at all in empty acquaintances. This is incorrect, although, in my opinion, if you fill out the code, this way the Federal Tax Service software will be able to read and recognize it. But when filling out payment orders, I still recommend indicating only 8 characters without dashes or zeros.

Updated tax returns

Federal Tax Service of Russia dated December 25, 2013 No. GD-4-3/23381@ also answers the question of how to provide updated tax returns filed after January 1, 2014 for previous periods. True, the explanations of the Federal Tax Service of Russia are extremely laconic; tax authorities refer us to, which regulates the issues of submitting updated declarations. Let me remind you that this article talks about the fact that when submitting an updated declaration for the expired tax period, the declaration form is used that was in force during the period for which changes are made. This means that when submitting “clarifications” for 2013 and earlier, we need to use declarations indicating OKATO codes in them.

At the same time, in my opinion, this will not create difficulties, since tax authorities can independently distribute the accrued tax according to new codes using correspondence tables.

Code correspondence table

The Ministry of Finance has prepared and posted on its website a table of correspondence between OKATO codes and OKTMO codes of municipalities. The table is cumbersome, let's try to figure out how to use it.

The table contains three sheets. Codes for Moscow and St. Petersburg are on sheet 3. In the table you can find, among other things: the old code, the new code, and the name of the municipality. The new OKTMO code is located in column 6, this is cell F.

Example 1:

If you have always indicated OKATO 45293578000 in your declarations, you need to launch a search by simultaneously pressing the CTRL + F keys, enter a familiar code in the search bar, click the “find next” button and wait. If the code is not found on the first page, check sequentially on the second and third pages. It will definitely be found somewhere if you use the correct code.

The code I needed was found on the third sheet, it turned out to be “Intra-urban municipality in the city of Moscow, Obruchevsky municipal district” and the new OKTMO code corresponds to it in cell F - 45905000. This code consists of 8 characters.

Example 2:

If you haven’t found the municipality you need by OKTMO code, or you want to double-check yourself, you can search by the name of the city/locality. Let's say that my office is located in Tver. I press the CTRL + F keys, write “Tver” in the search bar, click the “find next” button and wait. The city I need is found on the second sheet. In cell F it corresponds to OKTMO code 28701000001, it consists of 11 characters.

Now tax inspectorates inform taxpayers via communication channels about OKTMO codes that should be indicated to organizations in the territory of these inspectorates. So if you are connected to electronic reporting, check your emails in your service, it is possible that there is a letter you are interested in.

Funds

Current reporting to the FSS of the Russian Federation (4-FSS) and the Pension Fund of Russia (RSV-1) also contains the corresponding OKATO fields. However, no clarification was received from the funds on this issue. In this regard, until the relevant legislation changes or clarifications appear, it will be incorrect to indicate the OKTMO code in payments to funds.

Information letter from Goskomstat

Previously, Goskomstat issued information letters to all organizations on forms (gray-green with a hologram). In these letters, everyone has the OKTMO code. But this is not the correct code!!! This code is indicated according to the old classifier, which expires in 2013, and cannot be used in work.

For the last year and a half, Statregister has been issuing information letters without a seal, and such a letter can be downloaded independently from the Goskomstat website. Be careful - until December 31, 2013, there will also be old OKTMO codes there.

What if there was a mistake in the code?

If, out of habit, you write OKATO instead of OKTMO in your payment slip, then tax authorities will automatically credit your payment to the correct OKTMO according to the correspondence tables in order to avoid a large number of unclear payments in the budget system. However, they do not promise this about declarations. For those declarations whose form has already been changed, indicating OKATO instead of OKTMO may have the same consequences as indicating an erroneous code - charges will be posted to the wrong budget, and you will need to submit updated declarations.

For declarations whose form has not yet changed, formally you have the right to indicate the old code and the tax authorities would have to independently figure out where to enter what. But I will assume that perhaps they will insist on “clarifications”.

There shouldn't be any fines. The Tax Code of the Russian Federation provides for sanctions for failure to submit a declaration (). Incorrect indication of the code is not considered failure to provide a declaration.

The introduction of a new classifier is a labor-intensive task and is fraught with a large number of misunderstandings, shortcomings and inconsistencies. How can you avoid problems? I recommend following the latest legislation and following the recommendations of the Federal Tax Service in this matter. Happy New Year, everyone!

OKTMO is the All-Russian Classifier of Municipal Territories OK - 033-2013. And the OKTMO code indicates which municipal entity (city, intra-city district, town, village) the organization or individual entrepreneur belongs to.

The code consists of 8 or 11 digits, depending on the type of municipality to which the code is assigned. If you enter an 8-digit code in the field provided for 11 digit codes, then leave the remaining three cells empty.

Why do you need the OKTMO code?

First of all, OKTMO codes are needed by the State Statistics Service (Rosstat) in order to correctly systematize and process information received from organizations and entrepreneurs.

Each business entity operates in a certain territory. Using the OKTMO code, Rosstat finds out which municipal division the enterprise belongs to. Each digit of this code has a meaning: by its structure you can consistently recognize the region, region and city or town where the organization is located.

An entrepreneur or head of an enterprise must know his OKTMO code in order to enter it in reporting documents and payment orders when transferring taxes and contributions. This code is entered in the appropriate field in the following reporting forms:

• Declaration of the simplified tax system;
• UTII declaration;
• VAT declaration;
• 2-NDFL, 3-NDFL, 4-NDFL;
• land tax;
• transport tax;
• mineral extraction tax;
• excise tax declaration;
• gambling tax return.

When did OKTMO appear?

The OKTMO code was introduced not so long ago - in 2014. Before this, the OKATO classifier (All-Russian Classifier of Objects of Administrative-Territorial Division) was used. But he could not indicate the city, intra-city district, town or village in which the enterprise is located. Thanks to the OKTMO classifier, it is much easier for Rosstat to process and systematize information.

How to find out OKTMO by address?

The OKTMO code is tied to settlements and areas within cities with a population of over a million. The first two digits indicate the subject of the Russian Federation, the second three digits indicate the city, and the next row of digits encrypts the locality where the organization operates.

There are several ways to find out OKTMO:

• a newly registered individual entrepreneur or organization receives the OKTMO code in a notification from Rosstat;
• use the service on the Federal Tax Service website and find out the code by region number and OKATO code or name of the municipality;
• use the Federal Address Information System service (use advanced search);
• find out OKTMO from OKATO on the website oktmo.rf.

Structure of the OKTMO classifier

The OKTMO classifier consists of two sections: municipalities and settlements within municipalities. The first section in the code structure contains 8 characters, the second - 11 characters.

The online accounting service Kontur.Accounting allows you to enter the OKTMO code into payment documents and reports automatically. Keep records in our service, calculate salaries, send reports and benefit from the support of our experts.

Since 2019, OKTMO codes have been used instead of OKATO codes. But still not everyone knows where to get new codes and where to enter them.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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What is OKTMO in a payment order in 2019? For 2019, indicating the OKTMO value in payment order forms when paying contributions to the budget is mandatory.

And if payers managed to figure out the definition of the term quite quickly, problems are still observed with indicating the correct code.

First of all, errors arise due to a lack of understanding of which classifier should be indicated in the payment, the recipient or the payer. What OKTMO should be written on payment slips in 2019?

Basic moments

Starting from 2019, new rules for drawing up payment orders when paying insurance premiums and tax payments are in effect.

Guided by the payer’s application and properly paid taxes, the inspectorate or fund makes a decision to clarify the payment on the day of its actual payment.

As a result, the obligation to make the payment is considered fulfilled, and the accrued penalties are written off.

What code should I specify?

Indicating the OKTMO code in the documents is necessary to determine the territorial location of the taxpayer and the payee. Whose OKTMO is included in the payment order?

The appendix to Federal Law No. 107n says about this that field 105 of the order displays the value of the code that is assigned to a municipal unit or a settlement within it in accordance with.

Moreover, you need to enter the code of the territory where funds from payments are mobilized. In the order to transfer funds to the accounts mentioned in clause 2 of Appendix No. 4 to Federal Law No. 107n, and in the absence of the OKTMO code, the value “0” is prescribed.

You can find out OKTMO using one of the following options:

Payment for kindergarten

Payment for kindergarten services is increasingly carried out non-cash. This adds relevance to the importance of the details in the payment receipt.

And if there are no special problems when filling out a paper payment document - banks, as a rule, accept receipts indicating the name of the recipient and his account, then paying online is a completely different matter.

Often attempts to pay for kindergarten are unsuccessful, since the system requires entering the KBK, OKTMO, and tax period. Naturally, most parents have little idea what to write.

To pay for the services of a state kindergarten, select the “Payments to the Budget” section. Next, you should fill out the form fields; those with an asterisk are required.

In this case, the tax period and OKATO (OKTMO) fields can be left blank. When paying for kindergarten through Sberbank Online, you can enter the word “Gardens” in the “Payments and Transfers” section.

In the subsection “Kindergartens and schools” you need to select the required option. After this, only the columns “Payment” (account/debit card) and “Subscriber’s personal account” (child’s personal account) are filled in.

The service (parental fee) is selected by default. After clicking “Continue” you will be taken to a page with a completed receipt.

You only need to enter the payment amount and the BCC from the notice. All that remains is to confirm the payment via SMS or check.

For school

As of March 28, 2016, new requirements regarding the transfer of funds to the budget system of the Russian Federation were approved. So, if budget details are filled out incorrectly, payments are returned by the bank without execution.

For payments classified as payments to the budget of the Russian Federation, a certain value for the recipient's account number is provided. If the payment complies with the conditions of budget payments, it is necessary to fill out the OKTMO field.

In this case, the code assigned to the territory of the municipality or settlement according to the classifier is indicated.

It follows from this that when paying for school you need to pay attention to the recipient’s account number.

If it corresponds to budget payments, then OKTMO can be found at the address of the school institution. Otherwise, OKTMO can be omitted by entering the value “0”.

For taxes

When filling out a payment order for taxes, the OKTMO of the payment recipient is indicated. When a payment is made on the basis of a tax return, the code can be rewritten from an existing calculation.

Video: how to create a payment order

Field 105 indicates the OKTMO of the region or municipality of the payee. A common mistake made by payers is that they indicate their OKTMO in tax payments.

That is, the code is located at the place of registration of the person making the declaration. At the same time, in the “Work” section the employer code is written (from the 2-NDFL certificate).

But when paying taxes, you must indicate to OKTMO exactly the payment addressee, since the code determines where the funds are sent.

Pension Fund

Since January 1, 2014, payments to the Pension Fund of the Russian Federation without indicating OKTMO with indicating OKATO remain unclear at the level of the Federal Treasury and can be credited towards the payment of contributions only after the payment has been clarified.

In this case, there is a risk of delay in the receipt of funds by the Pension Fund.

On the official website of the Fund there is a memo that says that in field 105 you need to enter the code of the municipality at the location of the territorial representative office of the Pension Fund to which contributions are made.

However, samples of payment orders are located on the websites of other extra-budgetary funds, for example the Social Insurance Fund, where the OKTMO of the municipality at the location of the payer is indicated.

By the way, the law does not have a clear definition of which territorial unit is recognized as the place of mobilization of funds - the location of the premium administrator or the policyholder (payer).

Therefore, it is preferable to register OKTMO of the PFR branch. But if there is such a possibility, then it is better to clarify this information with the Fund itself.

How many characters are in OKTMO

OKTMO can consist of either eight or eleven characters. It depends on the territorial affiliation of the owner of the code.

You need to understand what exactly the code signs mean:

You can find out which code to indicate from regional legal acts. Specifying a code of eight or eleven characters depends on the distribution of payments between budgets of different levels.

The procedure for distributing tax payments may provide for the attribution of received amounts:

• to the regional budget in full;
• in whole or in part to the budgets of municipalities;
• in parts to the budgets of settlements from the municipality.

In the first two situations, an eight-digit OKTMO is prescribed. In the latter case, eleven digits of the code are indicated. It is important that in field 105 empty spaces cannot be filled with zeros; instead of spaces, dashes are placed.

If the field number on the payment slip is incorrect

The use of OKTMO assumes that when filling out documentation for paying taxes, fines and penalties, taxpayers will use this particular code.

In this case, a certain list of reports is provided, in which OKTMO is required to be indicated. OKTMO must also be indicated in the payment order for the payment of taxes.

However, along with new forms of documents, old forms are sometimes used, where the field for OKTMO is not indicated. In this case, you can enter this code in the field intended for entering OKATO.

An error in OKTMO often leads to the transfer of the paid amount to a budget of a different level or an extra-budgetary fund. Payment clarification may be required.

An error in OKTMO in a payment order to the Federal Tax Service is quite serious. This code allows you to assign payments to the budget of a particular municipality. An incorrect indication of the code will result in the payment being transferred to the budget of another municipality. In this article we will look at what to do if there is an error in the payment order when specifying OKTMO.

What is OKTMO code

OKTMO is a digital designation that is assigned to each municipal entity in the Russian Federation. In the payment order, the OKTMO code is entered in accordance with the rules for filling out payment slips (Order of the Ministry of Finance No. 107n). According to these rules, the fields and lines of the payment order are filled in in a certain way, and if any of the required details are not specified in the document, the payment order will not be accepted by the bank for execution.

Important! The OKTMO code is one of the required details and its indication in the payment order is necessary.

Why is OKTMO needed in a payment order?

OKTMO is an indication of the territory in which a certain taxpayer carries out its activities and also receives income from it. This code was introduced so that the received payment could be quickly identified and also included in the budget of a specific municipality.

Important! If we take into account that OKTMO is an indication that a payment is to be allocated to a specific budget, then if the code is incorrectly specified, the funds will simply go to the budget of another municipality.

How to find your OKTMO

When filling out a payment slip, it may be difficult to determine the OKTMO code. The values ​​of these codes are indicated in the All-Russian Classifier of Municipal Territories (OKTMO), approved by order of Rosstandart No. 159-st dated June 14, 2013. This classifier has replaced the Classifier of Administrative Territorial Divisions (OKATO), that is, if OKATO was previously indicated in the payment order, now the code OKTMO should be indicated. In the payment order, OKTMO is indicated in field 105.

Important! The company issues a payment order for taxes and duties, or to the address of its counterparty. Such a document must be drawn up correctly, without errors. Otherwise, the recipient of the funds simply will not receive them.

Error in OKTMO in the payment order to the Federal Tax Service

If OKTMO is indicated incorrectly in the payment order, then this will not affect the flow of funds into the budget. If an organization discovers an error in its payment slip, it will need to contact the tax authority and submit an application to clarify the details (Article 45 of the Tax Code of the Russian Federation). You can make such an application in free form, since there are no special forms for it. The document should include the following information:

• date of payment, amount indicated in the payment order, as well as purpose of payment;
• incorrectly specified details;
• correct value of the attribute;
• a link to a regulatory document on the basis of which the payment can be clarified;
• list of documents attached to the application.

In addition to the application, you should provide a copy of the payment order in which the error was made, as well as a bank statement confirming the transfer of the specified amount.

If the tax office finds an error in OKTMO in the payment slip, it may offer to reconcile the calculations. The tax office makes a decision on reconciliation within 10 working days from the date of receipt of the relevant application from the employer. The tax office is obliged to notify the taxpayer of the decision.

Important! If an error in OKTMO was made in the payment order for the payment of insurance premiums, then there is no need to send clarification. This is due to the fact that the tax office does not take into account the value of OKTMO when distributing contributions. This payment will not be included in the outstanding payments; it will be taken into account in a special settlement card with the budget, where OKTMO will be indicated in accordance with the place of activity of the organization.

Penalty for incorrectly specified OKTMO in a payment order

Organizations and entrepreneurs quite often make mistakes in the tax payment details, so the Federal Tax Service requires the development of a bill introducing a fine for incorrectly indicated OKTMO. Today, tax payments must be made even if the OKTMO is incorrectly specified, however, if the bill is approved, then you will have to pay for errors.

A bill has been submitted to the State Duma, according to which it is proposed to punish taxpayers for errors in indicating OKTMO in payment orders for the payment of personal income tax. Currently, an error in this detail does not result in a fine being imposed on the taxpayer. The tax authorities resolve this situation on their own by redirecting funds to the required budget. The explanatory note to the bill notes that situations where tax is actually paid outside the place where the company operates are quite common. In this regard, local budgets suffer constant losses, for example, in personal income tax, which is a budget-forming region for many. Therefore, in order to reduce the number of errors in payment orders, it is possible in the future to establish the real responsibility of the taxpayer.

When the bill is adopted, the Tax Code will provide an additional basis for recognizing the obligation to pay tax as unfulfilled in the event of an error in OKTMO. It is proposed to introduce a fine of 20% of the amount of unpaid tax.

Which fields in the payment order do not need to be corrected?

Important! If a company transfers tax on the basis of a submitted declaration, then OKTMO in the payment order should be indicated in accordance with this declaration.

There are quite a few fields in the payment document in which certain details must be entered. Among them there are those that tax authorities do not pay much attention to. These include fields in which you enter:

• taxable period;
• taxpayer status;
• date, document number;
• basis of payment, type of payment.

These errors do not need to be corrected. An error in the order of payment is also insignificant. With the exception of mistakes made by companies that currently have some financial difficulties. For example, the company’s current account does not have sufficient funds, or the account has restrictions on expense transactions. In this case, this field will be checked first.

Answers to common questions

Question: Which OKTMO code should I indicate for a separate organization, my own or the OKTMO code of the head office?

Answer: OKTMO should be indicated in accordance with the code of the area in which the separate unit is located.