Introduction.
The All-Russian Classifier of Administrative-Territorial Division (OKATO) is designed to ensure accelerated automation of information processing, comparability and reliability of data in the fields of statistics and economics in the context of administrative-territorial division.
OKATO is part of the ESKK (a unified classifier and coding system for social, technical and economic information in Russia). Structurally, the OKATO code consists of 3 blocks:
- object identification;
- name of the object;
- additional data.
The identification block has the designation ХХ ХХХ ХХХ КЧ, where signs 1 and 2 are the first level of classification, 3,4 and 5 are the second level, 6,7 and 8 are the third, КЧ is the control number.
OKATO is built using serial-ordinal, sequential and parallel coding methods. The categories of the first level encode objects of republican subordination (republics, territories, regions, autonomous regions, cities of federal significance) according to the serial-ordinal system and ensure compatibility with the previously existing SOAT classifier.
In some cases, to reduce the length of the code, exceptions are made from the described form, for example: cities of autonomous okrugs that are part of the regions are coded at the second level, and the objects subordinate to them are coded at the third, and so on.
The check number in the OKATO code consists of three, six or nine characters and is calculated according to the method of applying control numbers that is valid throughout Russia. You can find OKATO by address through the official website of the Russian Tax Service.
The objects of the classifier are: republics, regions, territories, cities, autonomous and urban districts, districts (including intracity), urban-type settlements, villages.
Decoding
The OKATO code has the following formula: XX YYY ZZZ KCH.
As you can see, this code consists of three parts, which carry certain information:
- XX - objects of federal significance, for example, cities, territories, federal districts, republics, autonomous regions, towns, districts, etc. These objects are the first level of deciphering the OKATO code.
- YYY - This level contains information about the area. These figures also include autonomous okrugs that are part of a region or region. The second level can have from 3 to 5 digits.
- ZZZ are numbers that indicate cities, urban settlements, village councils and towns.
- CN is a check number, codes that contain 8, 2, 5, 11 digits do not have a check number.
It is worth noting that you can select this code or decipher it using special notations.
What is OKATO at your place of residence?
Most often, the problem of determining the classifier code of an administrative-territorial division is encountered when filling out receipts for paying taxes or government duties.
You can find out OKATO at your place of residence on the official website of the Russian Federal Tax Service; the service for determining the code in on-line mode on the main page is called “Fill out a payment order”.
To determine the OKATO code by address (place of residence), you will need: Internet access and the exact registration address of an individual or law firm (from region to street).
The form on the page will first require you to enter a four-digit code assigned to your tax office. The first digits of the code identify the subject of the Federation (coincides with the regional encoding on state license plates: 77 - Moscow, 31 - Belgorod, etc.).
You can leave the field empty and click the “Next” button. Then the system will generate a series of drop-down lists, in which you need to find your region, city or town, district and street.
If some of the lists to display your place of residence are not applicable (for example, your city is not included in the rural areas of the region), leave them blank. And click the “Next” button again.
All necessary codes will be found automatically. In addition to the standard OKATO and the Federal Tax Service, you will see the OKATOM code - the code of the municipality.
Some municipalities within the regions have only OKATOM (meaning the cities of Moscow and St. Petersburg), other settlements have both codes.
Adviсe
OKATO or OKTMO is a simple system that allows you to quickly find detailed information about a particular enterprise.
Here are some tips that will help solve all the problems of deciphering this code:
- In order to find out or replace the OKATO code for a company, you need to contact the regional tax service.
- With the help of the Internet and the KLADR classifier, anyone can find out not only the address and representative of a particular company, but also the OKATO code. It is worth noting that the KLADR database has a large database of OKATO codes.
- When filling out all documents and declarations requiring OKATO, you must pay attention to this, since whether the document and code are filled out correctly will determine where the money will end up, be it a fine or a tax.
- OKATO must be issued to all individuals, individual entrepreneurs and LLCs. This code is issued not only to remove taxes depending on income, but also for statistics. Oddly enough, but thanks to statistical data, the government is adopting new laws regarding business activities. Also, with the help of OKATO, a company or small firm can draw up the documents necessary for its activities.
- In the coming years, the government plans to completely replace OKATO with OKTMO. In order to replace this code in time and receive a new OKTMO, you need to follow the information on the official website of the tax office.
OKATO is a simple code; knowing what it means, every entrepreneur has the opportunity to protect their business.
What is the OKATO code at the place of residence.
There are several ways to find out the OKATO classifier code at your place of residence. Firstly, using the free program “Legal Taxpayer”.
You can download it on the official website of the main research computing center of the tax service of the Russian Federation.
OKATO search by address will occur automatically when you enter the necessary data.
Secondly, the code directory is in the address classifier of the Russian Federation; it can also be used for free on the official website of the Federal Tax Service of the Russian Federation.
And thirdly, without having a computer or Internet connection at hand, you can always call the tax service’s helpline and over the telephone, using complete address data, determine the required OKATO code for your administrative-territorial entity.
You can also find the OKATO code by address in the “Fill out a payment order” service of the Russian Tax Service.
What is the OKATO code at the address.
The OKATO code at the address requires correct filling in the income certificate of an individual in form 2-NDFL by the tax agent and in the income tax return in form 3-NDFL by the taxpayer - an individual.
Section 1 of form 2-NDFL has a peculiarity in filling out income that was paid to separate divisions: filling out the column “TIN of the organization”, “KPP of the organization at the address of the division’s location”, “OKATO code at the location of the division” requires filling out.
Income received in several separate structures requires the preparation of several certificates. The quantity is determined by the number of administrative-territorial entities.
In form 3-NDFL OKATO is indicated on the title page without fail; filling out this field on subsequent sheets of the declaration depends on the situation.
In sheet “a” the code may not coincide with similar data at the place of residence (for example, if an individual works in another city).
In this case, the refund amount is reflected at the work address, and the amount of additional payment to the budget is reflected at the registration address (at the place of residence).
You can find out the OKATO code by address on the official website of the Russian Tax Service.
Purpose
When registering an organization or business, it must be entered into many government systems, for example, the tax system or statistics system.
Why is OKATO needed:
- For making business payments. Small farms or agricultural enterprises are required to pay taxes. In order for the payment to pass from the payer to the tax office, this code is entered. If the OKATO code was entered incorrectly, a penalty will be charged to the company or organization, since the tax office did not receive an advance payment from the specified number.
- To pay traffic fines. Traffic police fines require not only payment of the required amount, but also the indication of the OKATO code.
- To fill out tax and accounting documents. When filling out company income statements and paying taxes, the OKATO code is also indicated.
How to find out OKATO by address.
When filling out receipts for paying taxes or budget transfers, you may be faced with the question: how to determine OKATO by address.
The service of the official website of the Tax Service of the Russian Federation will help you determine the OKATO number using this data.
The first step of the request must be skipped, as it asks you to enter the classifier code itself; in the second step, indicate the region, city, district, locality, street.
Pay attention to filling out the columns for the subject of the federation - the city of Moscow: enter the value of the region only, leave the locality, district and city empty.
A similar procedure applies to the city of St. Petersburg. If necessary, indicate the house number or municipality.
On a gray background, after all the data has been entered correctly, the OKATO and IFTS code (code of the federal tax service inspection) will be displayed.
The next step will ask you to fill out a form to pay a tax or duty on a receipt online.
Use it at your discretion. Commercial programs, a huge number of which are offered on the Internet, are also capable of providing a variety of information based on your data, for example: postal code and OKATO by address, tax office code by territorial location of objects.
You can also use the classifier data for free on the website of the Federal Tax Service research center or in the address classifier (KLADR).
How to find out OKATO organizations.
The need for an organization's classifier code arises when preparing accounting and statistical reporting, filling out government-issued forms, and preparing tax returns and payment documents.
To answer the question of what an OKATO organization is, let’s consider its structure.
The total length of the code is 11 bits. At each level, objects of the Russian Federation are located depending on administrative subordination, the groups are combined at three levels, each subsequent one carries information about a deeper circle of the territorial location of the object.
An OKATO code is assigned to organizations upon registration with statistical authorities.
In order to find out OKATO by TIN of an organization, it is enough to request the necessary certificate from the office of statistical services.
OKATO tax is determined even more simply; the entire list with a simple search system is posted on a separate page of the official website of the tax service of the Russian Federation.
It is easier to find an OKATO organization if you have an exact address; you can use the online services of the official website of the tax service of the Russian Federation or install simple programs for searching the classifier code on your computer; you can also download them on the official websites of government agencies.
Application of OKATO
The OKATO code is used for tax accounting and reporting. The tax authorities need it to determine in which administrative territory the organization is located and where it pays taxes. OKATO allows state statistical bodies to take into account and systematize economic entities, with its help government agencies:
- automate information exchange;
- sum up the collection of payments in each region;
- determine the standard of living of citizens;
- Welfare coefficients are recorded.
For us, OKATO is important as a document requisite. Until 2014, it was used in reporting, payment documents for tax purposes, tax returns, and government forms. But since January 2014, it was replaced by the OKTMO code, which now replaces OKATO in documents. It was introduced to clarify the classification; the OKTMO code specifies the locality in which the company operates.
If instead of OKTMO in the document details you indicate the OKATO code, then using the correspondence tables the tax authorities will determine the OKTMO code and credit the payment to it. But this will lead to the transfer of funds to another budget, then you will need to submit an amendment.
Organizations registered in 2014 and later are issued an OKTMO code upon registration. And each obsolete OKATO code corresponds to an OKTMO code.
Where to set the OKATO code of the organization.
The OKATO classification code is required when preparing all types of statistical and tax reporting.
In this regard, to optimize the process of filling out forms electronically, you can set the organization’s OKATO code in your software once and not repeat this procedure over and over again.
When registering, state statistics bodies will assign your organization a code for a unified information coding system; data on the administrative-territorial location of the company will be encrypted in 11 digits.
For example, districts of republics, territories, regions are distinguished by a series from 01 to 59, intracity districts - from 60 to 99, cities are coded in the range from 01 to 49, urban-type settlements from 50 to 99.
The hierarchical classification system allows detailed address information about a business entity to be placed on three levels. D
To search for the OKATO code of a third-party organization, you can use the services of official websites of government services, such as the tax office. For an optimal search, you will need an exact address: region, city, district, street.
Who can receive this code?
OKATO is assigned not only to individuals and legal entities, it is also necessary for creating an individual entrepreneur (individual entrepreneurship). Since each organization has its own territorial location and a more precise address (of the owner in the case of individual entrepreneurs), the OKATO code is assigned to enterprises without fail. It is worth noting that with the help of OKATO for individual entrepreneurs, an individual enterprise is entered into the statistical database.
Number structure
The number consists of three encoding levels and a check number; in some cases the check number is not specified.
Each level characterizes certain information about the location of a particular enterprise.
A reference number is provided to clearly define the organization.
