What is OKTMO and OKATO: how do they differ

Those who, on duty, have to interact with credit authorities, maintain tax and financial documentation, day by day, have to interact with such abbreviations as OKTMO and OKATO. These concepts are faced not only by office workers who have to submit reports on payments to various authorities, but also by ordinary citizens. Although rare, but still every person has to make payments to government agencies. Therefore, it will be useful to know what is meant by these digital values, how they differ, and also why these data are needed by the tax authorities.

Entry into OKTMO documents

Before we find out why the country needs such concepts, let's put it on the shelves what OKTMO and OKATO are. So, OKATO is the all-Russian classifier of objects that make up the administrative-territorial structure of the region. This concept came to replace SOATO, similar in meaning, but spreading on the territory of the USSR. If you delve into history, then, in general, the classifier of technical, economic and social data appeared with the collapse of the Soviet Union, when each seceded republic needed to delimit the newly emerged territories. Already after Rosstat, OKATO was developed. It was established to simplify the automated processing of economic, statistical, analytical payment documents, as well as other information about the socio-political processes in the country.

Thanks to the code, the time required for verification is reduced significantly. In addition, the data is checked along the way. The code is part of the ESKK, it is one of the most informative and useful tools of the national standardization system in the Russian Federation. So, each administrative subject of the country corresponds to the OKATO code. Cities and other counties contain a code from 3 to 8 values. At the moment, the OKATO code has been removed, it has not been used since 2014, since it is more convenient to use the updated version - the OKTMO code. Now let's figure out what OKTMO is.

OKATO classifier

So, from January 2, 2014, in accordance with the order of Rosstandart No. 159-st, dated June 14, 2013, OKTMO codes came into use. Abbreviation decoding OKTMO - All-Russian Classifier of Territorial Municipalities. The main difference from the previous version lies in the fact that OKTMO includes the codes of any settlements, this makes it possible to automatically check, process, and separate received payments and statistical data. The authorities have perfected the value in order to create a convenient and clean system for absolutely all areas of the country. This information is important for such social areas as lending, economics, statics, etc. The structure code, unlike OKATO, has 11 digits.

Many do not see the point in the innovations offered by the state. And the situation with the replacement of OKATO with OKTMO is an example of this. Most likely, these measures were taken to simplify the management of the country's budget funds. The Ministry of Finance believed that the current tax structure was not ideal, because there was confusion during the distribution between urban and rural points. To resolve the situation, the Department of Budgetary Relations of the Ministry of Finance of the Russian Federation put forward the idea to remove OKATO and introduce OKTMO.

OKTMO code

What is the difference between OKTMO and OKATO

First of all, it should be noted that OKTMO is rather an addition to the first code. The replacement performs related, but slightly different functions from OKATO. At first glance, the difference between the codes is imperceptible, because OKTMO looks similar to its predecessor. Only the OKTMO system reflects the system of local self-government in more detail. It makes it possible, more precisely, to monitor payment transactions, track statistics and control so that fewer payments are lost. Nowadays, a payment cannot go far if one of the numbers is entered incorrectly, and all this is due to the thoughtful structuring of the code.

OKTMO is a much progressive tool for identifying an object, since the code has several check digits that do not allow errors when entering it into automatically processed databases.

If you are asked OKTMO and OKATO is it the same or not, answer with confidence, no, because classifiers have differences in structure: OKATO includes from 3 to 8 characters, A OKTMO contains only 11 values. The new code reflects all levels of territorial local self-government, and makes it possible to collect and then analyze data separately for each municipal structure in all economic areas. The structure of the OKTMO code is compiled according to the hierarchical principle:

Where is OKTMO registered?

OKTMO code and what it is we found out, now let's look at where it is used. Today, the classifier is valid throughout the country, it includes the following documents:

• transport tax;
• land tax;
• gambling business tax;
• personal income tax;
• 2-personal income tax;
• 3-personal income tax;
• 4-personal income tax;
• UTII;
• NDPI;
• VAT;
• on excises (excluding tobacco products);
• value added tax;
• in declarations under the USN.

As you can see, the classifier is widely used to recognize taxpayers. In addition to these documents, the code is also indicated when filling out a certificate of income of an individual - a form of form 2-NDFL.

How to find out OKTMO

How to find out the OKTMO code

There are several ways to find out the OKTMO code:

1. According to OKATO code. To do this, fill in the “OKATO” cell on the nalog.ru portal and click on search.
2. Submit a request to the Center for Statistics of the Russian Federation.
3. Use Inn. You should come to the tax department at the place of residence and contact a consultant.
4. Download the application "Taxpayer LE" on the service of the Main Scientific Research Computing Center of the Federal Tax Service. On the resource on the left side, select "Free Software". Next, click on "Software for legal entities". After go to "Details", go to "instructions for downloading and installing". Fix the file that appears, install it on a PC and enter your address in the program field.

If you are an entrepreneur, then the code can be viewed in the registration certificate, but when there is no access to the documentation, you can use the services of Internet services, for example, through official resource of the Federal Tax Service. You should visit the portal and go to the "Electronic Services" item, select the "Learn OKTMO" icon, and then enter the requested data at the place of residence. You can also visit service okato-kod.ru. There, in the search bar, enter the name of the settlement. Next, you will need to select your hyperlink from the list and open it.