What PPC bank or organization?Often people ask about it.Let us try to give a plausible answer to this question.
By definition, PPC bank or organization is the reason code of registration.He applied for tax purposes.Assigned to this code the organization, in addition to the identification code of the payer of taxes, due to the fact that he put on the account in tax authorities, for example, the place of registration of the legal entity, all of its units, and, of course, where there is a real estate andVehicles are his own.PPC company or a bank - the definition of supplies it to the tax authority, reason for registration.So, one organization may have several checkpoint.
Mysterious nine digits
Order of the Russian Tax Ministry, which acts on March 3, 2004, defines the structure of the code because of registration.According to him, the CPT code for a bank or other organization is a nine digit number, where the third and fourth digits - is the code of the tax inspectorate, which has put on record.This is followed by the fifth and sixth digits and indicate the cause of the registration (for the symbols of Russian organizations can have values from 1 to 50, assigned to the same foreign from 51 to 99).The last three numbers - the number of registration with the local tax authorities (these figures indicate the number of times when the organization shall be registered for this reason).The documents CPT code does not specify the bank, but if you need this information, you can contact the individual bank branch or call the help desk.
CPT code point and give the tax authorities, and it is indicated in the certificate of registration.Also, he is notified about registration of real estate, separate divisions of vehicles.According to the Tax Code, the organization for control should be put on the account with the tax authorities at the location, as well as their separate subdivisions, property belonging to them.Russia's Finance Ministry in this case has the right to determine all the features of the account of large taxpayers in the tax bodies.
Where necessary
PPC PPC code of the bank or organization will need to fill in payment orders, here - is a mandatory attribute.He also indicated when completing the tax and accounting documents.However, it applies only to legal entities.The code is not assigned to individual entrepreneurs, and they are in the field where it should be specified that the props, indicate the number "0".
large taxpayers have two PPC, which are assigned to different bases.The first taxpayer receives at registration in tax bodies at the location.The second is issued when it becomes registered in the same MIFNS as the largest taxpayer.When filling out tax returns, invoices and other. Documents, the organization shall indicate the CPR, which was granted when the registration was carried out as the biggest tax payer.
