OKTMO code for 3-NDFL declaration: how to find out and where to indicate

Self-filling reports for submission to the Tax Inspectorate, many ask themselves the question, what is OKTMO in the 3-NDFL declaration for individuals? This code is necessary in order for the program to recognize the locality where the taxpayer lives or where the employer is located during a desk audit.

It is necessary to indicate the OKTMO code for the 3-NDFL declaration in accordance with the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11 / [email protected] dated 12.24.2014. These figures characterize the municipality, which has been assigned a special code contained in the all-Russian classifier.

What is the OKTMO code in the tax return? These are 8 or 11 digits indicating a specific territory: a city district, a village, a village or other association.

11 characters are reserved for the record in the document. Therefore, if the code contains only 8 characters, put a dash in the last three cells. For example, if you live in the Oryol region, the municipality of the Krivchikovsky rural settlement of the Kromsky district, indicate the OKTMO: "54625428—".

You cannot specify zeros instead of dashes - the system incorrectly identifies the combination of numbers and does not recognize the required territory!

Where should the code be?

Taxpayers are often confused when filling out reports also for the reason that the codes have to be indicated on several sheets, and they are different:

• In the first section, OKTMO is indicated at the place of residence of an individual or registration of an enterprise, this is a cell under number 030;
• On sheet A when indicating the income received. What classifier should I specify here? It will be separate for each source. If this is an employer, then - the place of his location, another individual - at the place of his registration.

Despite the fact that many citizens do not know what OKTMO means in a tax return, there are usually no difficulties in decoding and indicating it.

In section 1 of the 3-NDFL tax return for an individual, the OKTMO code can be of 2 types, it changes from the situation:

1. residence code of an individual; indicated if the taxpayer received income (for example, from the sale of property);
2. OKTMO code of the enterprise where the citizen works and pays income tax; filled in if the return of personal income tax is issued.

In this case, in the 1st case, the code is searched for in special. classifiers (read about this below), and in the second case - it is indicated in, which is issued by the employer.

In the event that there is a sale of property to an individual, then the OKTMO code is not indicated in the corresponding paragraph on Sheet A, it should be written only in section 1 of the 3NDFL declaration. And if the declaration is drawn up in order to return income tax, then the same is recorded on Sheet A and in section 1 of the OKTMO.

How to find out the code

Don't know where to find an OKTMO of an individual for a declaration? There are several ways to do this:

1. Personally in the Inspectorate - you need to contact a tax consultant who will tell you the OKTMO code when filling out 3-NDFL. This option is reliable but time-consuming;
2. On the official website of the Federal Tax Service - select "All services", then "Federal Information System", enter the address, the program will indicate not only OKTMO nat. persons, but also the OKATO, which is also necessary for the taxpayer;
3. Where can I get the employer code for 3-NDFL? It can also be found, thanks to the service, or in the 2-NDFL certificate issued to the employee.

By the way, the code can be useful not only when submitting reports, but also when submitting payment orders in banks and in a number of other life situations.

How else to define the all-Russian classifier? A taxpayer just needs to go to the page from the official website of the tax service, where, having indicated the subject and the municipality, get the code of interest. For example, www.nalog.ru/rn77/service/oktmo

Incorrect specification of the classifier - consequences

In a situation where OKTMO is indicated incorrectly, there are no negative consequences for the person who submitted the declaration, since the error did not lead to an understatement of the tax payable. The FTS cannot refuse to accept the document on this basis, and the liability provided for in Article 119 of the Tax Code of the Russian Federation is absent. What to do if OKTMO is incorrectly indicated in the declaration?

• You can make an adjustment yourself by submitting a clarifying 3-NDFL at any time when you notice an inaccuracy;
• If the inspector discovers an error while checking the reports, a notification will be sent about the need to make corrections, which should be done in any form.

Thus, incorrect writing of the code in 3-NDFL does not threaten with fines or other sanctions for an individual. The most that will have to be done is to submit clarifications to correct errors.

However, in a situation when it comes to tax refunds, an error in specifying the correct OKTMO can lead to a significant delay in the office audit of 3-NDFL, and, most importantly, c.

Therefore, it is still necessary to indicate the correct code to correctly determine the municipality where the individual lives or receives income. And also for the earliest possible receipt of tax deductions.