What is a bank checkpoint

What is a PPC bank or organization? Often people ask about this. Let us try to give an intelligible answer to this question.

According to the definition, the CBP of the bank or organization is the reason code for registration. It is used for tax purposes. This code of the organization is assigned as an addition to the identification code of the payer of taxes, due to the fact that it is registered with the tax authorities, for example, at the place of registration of the legal entity, all its divisions, and, of course, where there is real estate and Vehicles that are his property. The PPC of an organization or bank is the definition of its belonging to a tax authority, the reasons for registration. So, one organization can have several checkpoints.

Mysterious nine figures

The Order of the Ministry of Taxes and Levies of Russia, which is in force on March 3, 2004, determines the structure of the code due to registration. According to him, the code of the checkpoint of a bank or other organization is a nine-digit number, where the third and fourth digits are the code of the tax inspection that has been registered. Then follow the fifth and sixth signs and indicate the reason for registration (these symbols for Russian organizations can have values from 1 to 50, foreign ones are assigned from 51 to 99). The last three digits are the registration number in the territorial tax authorities (these figures indicate the number of times the organization was registered for this reason). The bank does not specify the code of the checkpoint in the documents, but if you need such information, you can apply individually to the bank branch or call the help desk.

The code of the checkpoint is indicated and issued by the tax authorities, and it is indicated in the certificate of registration. Also he is in notifications about registration of real estate, separate units, vehicles. According to the Tax Code of the Russian Federation, organizations for monitoring should be registered with the tax authorities at their location, as well as their separate subdivisions, property owned by them. The Ministry of Finance of Russia has the right to determine all the features of accounting for large taxpayers in tax authorities.

Where do I need a gearbox

The code of the checkpoint of the bank or organization is needed to fill out payment orders, here it is a required attribute. It is also indicated when filling in tax and accounting documents. However, it relates only to legal entities. The code is not assigned to individual entrepreneurs, and they indicate the number "0" in the field where this props should be specified.

A large taxpayer has two checkpoints that are assigned on different grounds. The first taxpayer receives when registering with the tax authorities at the location. The second is issued when he becomes registered in the same MIFNS as the largest taxpayer. When filling in the tax return, invoices and other documents, the organization should indicate the checkpoint that was assigned when it was registered as the largest taxpayer.