Classifiers oktmo and okato
From January 1, 2014, a new version of the All-Russian classifier of territories of municipalities is put into effect - OKTMO.
How to correctly indicate the OKTMO code in the 3-NDFL declaration
The field for entering OKTMO in the 3-NDFL declaration contains 11 characters for the possibility of specifying an eleven-digit code of settlements. If your OKTMO code contains 8 characters (code for the municipality), then you should not fill in the remaining free fields with zeros, because. during automatic processing of the declaration, the computer will not find the resulting code with three additional zeros in the classifier, and the declaration will be processed with an error. In empty free fields to indicate OKTMO, a dash must be put.
How to find out the OKTMO code at the address?
The most reliable way to clarify the OKTMO IFTS code is to call your tax office. But you can use several methods suggested below.
The OKTMO code of the employer (your tax agent) can be seen in the income statement 2-NDFL, which must be obtained at the place of work and attached to the 3-NDFL declaration.
An easy way to find out the OKTMO code
OKATO code at the place of residence
Easiest find OKATO code at You can visit the site of the Federal Tax Service Since this problem is most often encountered when filling out receipts, the on-line service for determining OKATO at the address is called "Fill in a payment order" on the main page of the site.
Using this service, you can find out not only the OKATO code, but also find out the IFTS code- code of inspection of the federal tax service. If you could not find this section on the site, below is a link directly to this service.
At the first step, the site will prompt you to enter the OKATO code. Since this is the code we want to define, leave this field blank and continue to the next step. Now you will need to specify the region, district, city, town and street.
Please note that for example, for Moscow (region 77) and St. Petersburg (region 78), you must specify the region, and leave the district, city and locality empty. Unless, of course, we are talking about Zelenograd for Moscow, or, for example, Kolpino, Kronstadt and others for St. Petersburg.
In some cases, you may need to provide the house number and municipality. If all the data is entered correctly, then on a gray background you will see the OKATO code and the IFTS code corresponding to the address you entered.
At the next stage, you can start filling out a receipt for paying tax. You can read about how to fill out a tax payment receipt, for example, on the website www.sberform.ru.
Online Internet service for determining the OKATO code and the IFTS code at the address on the website of the Federal Tax Service:
What is OKATO
What is OKATO? OKATO is abbreviated as "All-Russian classifier of objects of administrative-territorial division". OKATO codes are intended, in particular, for automated processing of information in the context of administrative-territorial division. The objects of classification in OKATO are: republics, territories, regions, cities of federal significance, autonomous regions, autonomous regions, districts, cities, intracity regions, city districts, urban-type settlements, village councils and rural settlements.
Each position of the OKATO code structurally consists of 3 blocks: an object identification block, an object name block, and an additional data block.
The structure of the code designation in the identification block: XX XXX XXX CC, where 1, 2 characters - objects of the first level of classification, 3, 4, 5 characters - objects of the second level of classification, 6, 7, 8 characters - objects of the third level of classification, CC - control number.
Since one sign is allocated to designate such types of administrative-territorial units as a district, intracity district, district of a city (also in the case of a city and an urban-type settlement), their coding is carried out by a series of codes. So, for districts of the republic, territory, region, a series of codes from 01 to 59 has been allocated, for intra-city districts (districts) - from 60 to 99. Cities are encoded with a series of codes 01-49, urban-type settlements - 50-99.
