To each entrepreneur according to his or her kind(when filling out all kinds of payment and accounting documents) one has to deal with various abbreviations: OGRN, OCTM, OKPO, CAT. Very often they are interested in what the PPC means for an individual entrepreneur. Let's figure it out.
For an entrepreneur to start his own business,he must register his activities with the tax authority (without doing this, business is considered illegal). As a result of applying for registration, the entrepreneur is assigned: TIN, OGRNIP and OCTM. In addition to these details, the Office of the Federal Tax Service assigns another one - the checkpoint, which is the code of the reason for registration with the tax organization.
According to the Tax Code of Russia, this codereceive only legal entities. And individual entrepreneurs are not such individuals (they are physical persons): therefore, if someone continues to torment the question of whether there is a PPC for individual entrepreneurs, we can responsibly assert that they do not have such a code. Well, if only they themselves do not come up with it. But keep in mind: this is illegal.
Despite this, many counterparties sometimes requiremandatory indication of PPC of an individual entrepreneur, which put the IP in a difficult situation. Due to legal illiteracy, disputes arise. What can I advise? If someone requires you to indicate the PPC of an individual entrepreneur, then advise him to do self-education and more carefully examine the issue of registration of an individual. It will not hurt to also look at the documents that are being issued. In this case, conflicts will be ruled out. We hope that we gave exhaustive information about whether there is a checkpoint for the IP (individual entrepreneur).
A check point is a combination of nine numbers:
On a note! As a result, the first four digits, as a rule, fully coincide with the first digits of the TIN.
For example, the code 781501001 is deciphered as followsway: the organization is located in St. Petersburg; registration was carried out in the RF Tax Inspectorate No. 15 for St. Petersburg and the Leningrad Region; The taxpayer is registered at the place of his registration.
On a note! If the figure is not 01, then it means that the subject of entrepreneurial activity is registered at the place of work of its branch or at the location of its main office, real estate or vehicle. By the way, enterprises involved in mining operations receive code at the location of natural resources.
The checkpoint is a kind of passport of the organization: on it it is easy to determine in which tax inspection it is registered, as well as the reason for registration. Most often, this code is indicated in the accounting reports and payment orders. Lack of the same PPC in the documents may adversely affect the company's activities: for example, if you do not specify it, you may lose the opportunity to participate in any state tender, as this particular requisite is mandatory when submitting an application. Agreements without specifying this code are also unlikely to be concluded.
Important! If a company has several branches or representative offices in different cities, then there will be several codes.
TIN, PPC of the individual entrepreneur testify that the legal entity is a taxpayer who receives both requisites simultaneously at the time of registration of his business.
The PPC organization can be easily recognized. There are several ways:
On a note! The question of where to find a PPC of an individual entrepreneur, it does not make sense, since this code is not assigned by the IP.
Since the PPC includes information onthe company's affiliation to a particular tax inspection and the reason for registration, it can be identical for many organizations that are registered in one tax authority and have the same reasons for this registration. If the company moves to another territorial district of the Russian Federation, the registration code will be replaced with another one, as the new registration procedure will have to be carried out again at the new location.
On a note! The TIN number is unique, belonging to only one organization and not subject to replacement (the TIN can only be changed if a regulatory act that changes the structure of the company is adopted).
The taxpayer is in the status of the largestcounterparty, in addition to the main code, gets one more - an additional one. That is, he becomes the owner of two codes: one at the place of registration in one of the Interregional Inspectorates for the largest taxpayers and another in the location. The first two digits of the additional code are 99, followed by the tax authority number.
In view of the fact that any bank is a YL(legal entity), in its requisites there must be a checkpoint. The code is a confirmation that the bank is actually registered with the tax authority at the place of its legal address.
We disassembled what is the PPC of the individualan entrepreneur, how to find out. The answer is: "No way." When completing official forms, the PI should either put a dash in the appropriate box or write "0". Once again we recall that the PPC of an individual entrepreneur does not exist. In the event that the partners are too persistent in their demand for an entrepreneur to write a checkpoint, it is not necessary to go around and point out the code that does not have legal force. Remember: giving false data is not allowed.</ p>>