Which checkpoint to indicate when submitting a declaration for land tax: the parent organization, or a separate subdivision, or assigned when registering at the location of the land plot?

The parent organization owns a subdivision located in the area of ​​the Moscow Region, and a separate subdivision is also registered there.

In this regard, we adhere to the following position:

When filling out the Title Page of the Land Tax Declaration, you should indicate the reason codes (KPP) at the location of the separate subdivision. When filling out Section 2 of the Declaration, we believe that you should indicate the checkpoint that was assigned to the organization when registering at the location of the land plot.

Justification of the position:

In order to conduct tax control organizations are subject to registration with tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, as well as at the location of theirs real estate and Vehicle and on other grounds provided for by the Tax Code of the Russian Federation (clause 1 of Article 83 of the Tax Code of the Russian Federation).

Land plots are classified as real estate (Article 130 of the Civil Code of the Russian Federation). Consequently, in this case, the organization is subject to registration with the tax authorities at the place of its location, at the location of its separate subdivision, as well as at the location of the land plot belonging to it.

When an organization is registered at the location of a separate subdivision and a land plot, it is assigned the appropriate registration reason codes (KPP). Assigned checkpoints are reflected in the notification of setting Russian organization registered with tax authority on the territory of the Russian Federation, issued (sent) to the organization by the tax authority. Thus, one organization can have several checkpoints.

According to clause 2.8 of Section II of the Procedure (Appendix No. 3 of the Order), when filling out the sections of the declaration, the TIN and the code of the reason for registration are indicated at the top of each page (the checkpoint is indicated if available).

In accordance with paragraphs. 1 p. 3.2 Section III The procedure for filling out the Title Page of the Declaration indicates, in particular, the TIN and KPP, which are assigned to the organization by the tax authority to which the declaration is submitted (specifics of specifying the TIN and KPP for reorganized organizations in clause 2.9 of the Procedure).

In this case, the TIN and KPP at the location of the organization are indicated in accordance with the Certificate of registration with the tax authority legal entity, formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in the form N 12-1-7, approved by order of the Ministry of Taxes and Duties of Russia dated November 27, 1998 N GB-3-12 / 309, or Certificate of registration of a legal entity in the tax authority at the location in the territory of the Russian Federation in the form N 09-1-2, approved by order of the Ministry of Taxes and Duties of Russia dated 03.03.2004 N BG-3-09 / 178, or according to the Certificate of registration of a Russian organization with the tax authority at the location in the territory RF in the form N 1-1-Accounting, approved by order of the Federal Tax Service of Russia dated 01.12.2006 N SAE-3-09 / [email protected], or according to the Certificate of registration of a Russian organization with the tax authority at the place of its location in the form N 1-1-Accounting, approved by order of the Federal of 11.08.2011 N YaK-7-6 / [email protected]

The checkpoint at the location of a separate subdivision of a Russian organization is indicated in accordance with the Notice of registration with the tax authority of a legal entity formed in accordance with the legislation Russian Federation, at the location of a separate subdivision on the territory of the Russian Federation in the form N 12-1-8, approved by order of the Ministry of Taxes and Duties of Russia dated November 27, 1998 N GB-3-12 / 309, or the Notification of registration with the tax authority of a legal entity in form N 09 -1-3, approved by order of the Ministry of Taxes and Tax Collection of Russia dated 03.03.2004 N BG-3-09 / 178, or according to the Notification of registration of a Russian organization with a tax authority on the territory of the Russian Federation according to form N 1-3-Accounting, approved by order of the Federal Tax Service of Russia dated 01.12.2006 N SAE-3-09 / [email protected] or according to the Certificate of registration of a Russian organization with the tax authority at the place of its location in the form N 1-1-Accounting, approved by order of the Federal Tax Service of Russia dated 11.08.2011 N YaK-7-6 / [email protected]

On the basis of clause 1 of Art. 398 of the Tax Code of the Russian Federation taxpayers (organizations not classified as the largest) in relation to land plots belonging to them on or the right of permanent (unlimited) use and used (intended for use) in entrepreneurial activity, after the expiration of the tax period, submit to the tax authority at the location of the land plot for tax (see also clause 1.1 of Section I of the Procedure).

Thus, based on the fact that the organization submits a land tax declaration to the tax authority at the location of the land plot, and land plot is located at the location of a separate subdivision, we believe that in in this case when filling out the Title Page of the Declaration, the checkpoint should be indicated in accordance with the notification of registration with the tax authority of the legal entity at the location of the separate subdivision. This conclusion is confirmed by the letter of the Federal Tax Service of Russia dated July 27, 2007 N 11-0-09 / [email protected]"On the procedure for filling out tax returns" (clause 2).

At the same time, based on the fact that Section 2 of the Declaration is filled out separately for each land plot belonging to the organization, according to the relevant OKATO codes (clause 2.11 of Section II of the Procedure), in our opinion, Section 2 should indicate the checkpoint that was assigned to an organization when registering an organization at the location of this land plot.

Please note that the stated point of view is our expert opinion... Given the lack of clarifications from the official bodies, we recommend that the organization agree on the information about the indicated checkpoint in the Declaration with the tax authority (clause 1 of article 21 of the Tax Code of the Russian Federation).

Experts of the Legal Consulting Service Fedorova Lilia, Vyacheslav

The question about the checkpoint, our 50th tax office was disbanded, so we were transferred on a territorial basis at 7734. The Federal Tax Service Inspectorate 7734 assigned us the checkpoint 7734 01 001, and they also notified us that they assigned our car checkpoint 7734 16 001, they said in words that our they assigned checkpoint 7734 06 001 to property, why did they assign separate checkpoints to transport and property, and where to use them?

The organization should not use these checkpoints in its work.

Based on the letter dated 11.11.2014 No.BS-4-11 / [email protected] The PPC of your organization must be indicated in tax returns and calculations. The letter explicitly states that checkpoints are indicated in property tax returns and transport tax.

But the new body on the assignment of the checkpoint operates in accordance with the Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6 / [email protected]"On approval of the Procedure and conditions for the assignment, application, and change of the taxpayer identification number"

So, the document says that PP (2 characters) (06 and 16) is the reason for registration (accounting information). P is a digit or capital letter of the Latin alphabet from A to Z. The numerical value of PP characters can range from 01 to 50.

Specified checkpoints when filling out primary documentation and declarations are not used.

Justification

1. From the letter of the Federal Tax Service of Russia dated November 11, 2014 No. BS-4-11 / [email protected]
Question: On the reflection of KPP and OKTMO in tax declarations for property tax of organizations, land and transport taxes.

Answer:

Federal tax office considered the appeal of the Federal State Unitary Enterprise on the issue of the correct reflection of the checkpoint in tax declarations for the tax on property of organizations, land and transport taxes and reports the following.

In accordance with the order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6 / [email protected]"On approval of the Procedure and conditions for the assignment, application, and change of the taxpayer identification number" for organizations, in addition to the TIN in connection with registration with tax authorities on the grounds provided for by the Tax Code of the Russian Federation, a code of the reason for registration is assigned (hereinafter - Checkpoint).

Section 386 Tax Code The Russian Federation (hereinafter referred to as the Code) obliges an organization recognized as a payer of corporate property tax to submit tax returns on corporate property tax (tax calculations for advance tax payments) at the location of the organization, the location of its separate divisions with a separate balance sheet, and at the location real estate objects located outside the location of the organization and its separate divisions with a separate balance sheet.

In accordance with paragraph 3.2 of the Procedure for filling tax return on the property tax of organizations (approved by order of the Federal Tax Service of Russia dated November 24, 2011 N ММВ-7-11 / 895) (hereinafter referred to as the Procedure) in the Title Page (Sheet 01), when filling out the Title Page, the check points assigned to the organization by the tax authority, to which the Declaration is submitted.

Thus, in the tax declaration for the tax on the property of organizations (tax calculation for an advance payment) submitted at the location of the organization, it is necessary to indicate the checkpoint that is assigned to the organization by the tax authority at the location of the organization, i.e. The checkpoint specified in the Certificate of registration of a legal entity with the tax authority at the location in the Russian Federation.

The checkpoint assigned to an organization at the location of a separate subdivision must be indicated in the tax declaration for property tax of organizations (tax calculation for an advance payment) submitted at the location of the corresponding separate subdivision of the organization.

Checkpoint at the location of immovable property located outside the location of the organization - on the basis of the relevant Notice of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of immovable property in the territory of the Russian Federation.

The tax declaration for land tax (hereinafter referred to as the declaration) is filled in by taxpayers - organizations or individuals who are individual entrepreneurs in relation to land plots belonging to them by right of ownership or by the right of permanent (unlimited) use and used (intended for use) in entrepreneurial activity and is submitted to the tax authority at the location of the land plot (Article 398 of the Code).

In accordance with clause 3.2 of the Procedure for filling out a tax declaration for land tax (approved by order of the Federal Tax Service of Russia dated 28.10.2011 No. ММВ-7-11 / [email protected]) (hereinafter referred to as the Procedure)) when filling out the Title Page, the checkpoints that are assigned to the organization by the tax authority to which the declaration is submitted are indicated.

If the taxpayer has several objects of taxation located on the territory of one municipal formation (cities of federal significance Moscow or St. Petersburg), for each object of taxation (share of a land plot located within the boundaries of the municipal formation (cities of federal significance Moscow or St. Petersburg), share in the right to a land plot), a separate sheet of Section 2 of the declaration is filled in, including for each share in the right to a land plot attributable to an object not related to housing stock and to the objects of the engineering infrastructure of the housing and communal complex, one (any) of the checkpoints assigned by this tax authority is indicated in the tax declaration.

In accordance with clause 3.2 of the Procedure for filling out a tax declaration for transport tax, approved by order of the Federal Tax Service of Russia dated February 20, 2012 N ММВ-7-11 / [email protected]"On approval of the form and format for submitting a tax return on transport tax in in electronic format and the Procedure for filling it out ", when filling out the Title Page, checkpoints are indicated that are assigned to the organization by the tax authority to which the declaration is submitted.

The checkpoint at the location of a separate subdivision of a Russian organization is indicated in accordance with the Notice of registration with a tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of a separate subdivision in the territory of the Russian Federation.

The administration of these taxes is carried out by the tax authority at the location of real estate objects and vehicles.

In addition, the Federal Tax Service of Russia informs that the approved forms of tax declarations for land and transport taxes and tax on property of organizations, the procedure for filling them out, have been communicated to the lower tax authorities.

In accordance with the provisions of the Code, tax and advance payments for both transport tax and land tax are paid by taxpayers to the budget at the location of vehicles and land plots, respectively.

Considering the above, and also in order to identify payments for transport and land taxes, we believe that the details (KPP, OKTMO) specified in the tax declaration must match the details specified in the payment documents drawn up for transfer Money on account of payment of land or transport tax.

2. From the Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6 / [email protected]"On approval of the Procedure and conditions for the assignment, application, and change of the taxpayer identification number"

5. The checkpoint consists of the following sequence of characters from left to right:

1) NNNN (4 digits) - the code of the tax authority that registered the organization at the place of its location, the location of a separate subdivision of the organization located on the territory of the Russian Federation, the location of its real estate and vehicles, as well as for other reasons stipulated by the Tax Code of the Russian Federation, or carried out the accounting of information regarding the organization in the cases provided for by the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate subdivisions, their real estate and (or) vehicles, individuals- citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified taxation system based on a patent approved by order of the Ministry of Finance of the Russian Federation dated 05.11.2009 N 114n "On approval of the Procedure for registration, deregistration with the tax authorities of Russian organizations at the location of their separate subdivisions, their real estate and ( or) vehicles, individuals - citizens of the Russian Federation, as well as individual entrepreneurs applying a simplified taxation system based on a patent "(registered by the Ministry of Justice of the Russian Federation on January 28, 2010, registration number 16121;" Russian newspaper", 2010, N 27);

2) PP (2 characters) - the reason for registration (accounting information). P is a number or capital letter of the Latin alphabet from A to Z.

The numerical value of PP symbols can take the following value:

for a Russian organization from 01 to 50 (01 - at its location);

for foreign organization from 51 to 99;

3) XXX (3 digits) - serial number of registration (accounting information) with the tax authority on the appropriate basis.

2015-07-13T14: 00: 05 + 00: 00

This error occurs when unloading the UTII declaration for the 1st quarter of 2015 from the 1C: Accounting 8 programs (revision 2.0 and revision 3.0).

I want to clarify this situation as I understood it myself.

According to to the order of the Federal Tax Service of July 4, 2014 No. No. ММВ-7-3 / 353 (which, according to clause 3 applies from tax return for 1st quarter 2015) we have:

Section "Procedure for filling out a tax return for single tax on imputed income for certain types of activities "

Subsection III "Procedure for filling title page Declarations "

Subclause 3.2

For a Russian organization, the TIN and KPP are indicated on the title page at the place of registration as a taxpayer of the unified tax on imputed income for certain types of activities (with the registration reason code "35" (registration as a taxpayer of the unified tax on imputed income for certain types of activity) in the 5-6 position of the checkpoint).

In other words, for all Russian organizations, when submitting a declaration for UTII, starting from the 1st quarter of 2015, in 5-6 categories, the checkpoint must be in mandatory the code of the reason for registration is 35, which means registration as a taxpayer of UTII.

If you are a UTII payer and your checkpoint in the 5-6 position is not 35, but for example 01 (registration with the tax authority of a Russian organization as a taxpayer at its location), then the following situations are possible:

• You already had a primary checkpoint (when registering with the tax office in the general or simplified regime) and when you receive a notification from the same tax office about registration as a UTII payer, you simply "screwed up" the slightly changed checkpoint.
• When registering as a UTII payer in the same tax office (where you were originally registered), you were given the same checkpoint (with code 01 in 5-6 digits). Such situations also occur.

What's in the first, what's in the second case, starting from the 1st quarter of 2015, to submit the declaration for UTII, you need to use the checkpoint with the numbers 35 in the 5-6 position.

And it turns out that in some cases (when combining modes), even in the absence of separate divisions and registration with the same tax authority, the organization will have several checkpoints (for the main regime and for UTII).

And how to be in this case? Obviously, the developers of 1C will make it possible to change the checkpoint only in the declaration or make changes to the organization's card, adding the ability to indicate a second checkpoint (only for UTII).

In the meantime, I recommend, before submitting the declaration for UTII for the 1st quarter, if your main checkpoint does not contain the numbers 35 in section 5-6, change it in the organization card forcibly, then go to the declaration (click the More-> Update menu there), unload the declaration and return the checkpoint in the organization card back.

Sincerely, Vladimir Milkin(teacher and developer).

The registration reason code (KPP) is a code that supplements the TIN and contains information on the basis for registration with the tax authority.

How to decipher the checkpoint?

Checkpoint is a sequence of 9 Arabic numerals.

• The first two characters correspond to the code of the subject of the Russian Federation. The interregional inspectorates for the largest taxpayers have the first two digits in the checkpoint - 99.
• The third and fourth digits show the number tax office that has registered an organization or a separate subdivision at the place of their registration, the location of real estate or transport, or processed other information related to registration or deregistration.
• Two characters in the fifth and sixth positions of the checkpoint indicate the reason for registration. It can be not only numbers, but also capital letters of the Latin alphabet from A to Z.

The code with the number 001 means that the Russian organization is registered as a taxpayer with the tax authority at the place of its location.

Codes 006 - 008 mean that the Russian taxpayer organization is registered at the place of registration of its real estate (depending on the type of property).

• The last three characters are the serial number that is given to the company when registering with the tax authority and on the appropriate basis.

For many companies, the checkpoint is the same. This means that they are registered with the same tax office on the same grounds.

The checkpoint paired with the TIN makes it possible to unambiguously define not only the organization, but also each of its separate subdivisions.

What you need to know about the checkpoint?

The IFTS and banks know about this and do not require filling out the checkpoint, but sometimes there is a misunderstanding between the counterparties. In this case, you need to refer to the registration procedure for individual entrepreneurs and the Tax Code.

• The largest taxpayers are assigned an additional one at the place of registration as the largest taxpayer.

The first figures of this checkpoint are 99, they show that the company is registered with the interregional inspectorate for the largest taxpayers.

The checkpoint of the largest taxpayer is indicated in the documents related to the calculations of federal taxes.

VAT - federal tax, therefore, the KPP of the largest taxpayer is indicated on the invoices. If the invoice indicates a checkpoint at the location of the organization, this will not be an error and does not prevent the receipt of a deduction from the counterparty.

The checkpoint at the location of the organization is indicated in documents related to other payments to the budget and other settlements.

Federal Tax Service Letter
No. BS-4-21 / [email protected] from 07/27/2017

The Federal Tax Service has considered the appeal on the procedure for reflecting the registration reason code (hereinafter referred to as the KPP) in the tax returns on transport and land taxes submitted by the largest taxpayers, and recommends that the following be taken into account.

Article 83 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that organizations are subject to registration with tax authorities, respectively, at the location of the organization, the location of separate divisions, as well as at the location of their real estate and vehicles and for other reasons, stipulated by the Code.

By order of the Ministry of Finance of Russia dated July 11, 2005 N 85n, the Features of registration of the largest taxpayers were approved, in accordance with which Interdistrict Inspectorate The Federal Tax Service of Russia for the largest taxpayers issues a Notice of registration with the tax authority of a legal entity as the largest taxpayer in the form N 9-KNU, approved by Order of the Federal Tax Service of Russia dated 26.04.2005 N SAE-3-09 / 178 (hereinafter referred to as the Notice). The Notice states an identification number taxpayer (TIN) and registration reason code (KPP).

When filling out the title pages of tax declarations for transport tax and land tax, it is necessary to indicate the details of the checkpoint.

In accordance with clause 3.2 of the Procedure for filling out a tax declaration for transport tax, approved by order of the Federal Tax Service of Russia dated 05.12.2016 N ММВ-7-21 / [email protected], when filling out the title page of a tax declaration in the "KPP" field for a Russian organization, the KPP is indicated in accordance with the Certificate of Registration of a Russian Organization with the Tax Authority.

For a Russian organization, the checkpoint at the location of a separate subdivision is indicated in accordance with the Notice of registration of a Russian organization with a tax authority.

The checkpoints for the largest taxpayers are indicated on the basis of the Notice of registration with the tax authority of the organization as the largest taxpayer.

In accordance with clause 3.2 of the Procedure for filling out a tax declaration for land tax (hereinafter referred to as the Declaration), approved by order of the Federal Tax Service of Russia dated May 30, 2017 N ММВ-7-21 / [email protected](applies from submission of the land tax return for taxable period 2017) when filling out the title page the said Declaration for organizations that are the largest taxpayers, the TIN and KPP at the location of the organization are indicated in accordance with the Certificate of Registration of the Russian Organization with the Tax Authority at the location (5 and 6 categories of KPP - "01").

The checkpoint at the location of a separate subdivision of a Russian organization is indicated in accordance with the Notice of registration with a tax authority of a legal entity formed in accordance with the legislation of the Russian Federation at the location of a separate subdivision in the territory of the Russian Federation.

Active State Councilor of the Russian Federation, 2nd class S.L. Bondarchuk