Okun is an all-Russian classifier of services to the population. Okun - all-Russian classifier of services to the population Household services to the population
Included in the Unified System of Classification and Coding of Social and Technical and Economic Information. In this regard, among the main tasks OKUN the following are called:
- studying the demand and supply of certain services;
- promoting the ability to provide a variety of services to the population by enterprises of all forms of ownership, including individual entrepreneurs;
- comparison of the output Russian classification OKUN with international norms and standards;
- identification current species services required by the population in connection with changing market conditions;
- ensuring consumer safety in terms of life and health, protection environment, preventing damage to property and other harm through certification of services;
- improving the efficiency of using computers and computer equipment;
- forecasting and recording the volume of services required by the population;
- development and improvement of standardization in this industry.
All-Russian classifier services to the population was intended to replace two outdated rubricators in the USSR. Its responsibility lies in the area of responsibility of the VNIIKI of the State Standard of Russia, which closely interacts with other departments and ministries of the Russian Federation, as well as organizations and enterprises of various forms of ownership that provide all kinds of services to the population. Accordingly, the objects of OKUN are not only services provided to the population legal entities, but also individual entrepreneurs. In this case, neither the organizational and legal form nor the methods of serving the population themselves matter, as long as they are legal in nature.
Codes in OKUN
The All-Russian Classifier of Services to the Population uses a hierarchical classification structure and a sequential coding method. OKUN codes look like this: XX X X XX CN, where CN is the control number. At the first level of the hierarchy (the first two digits), a general group of services to the population is distinguished. The classifier identifies 13 of them. Each of them is assigned its own serial number - from 1 to 12, and number 80 is assigned to all other services to the population. Among the groups of OKUN services you can find, in particular, medical, tourism, household, housing and communal services, as well as banking, communications, cultural institutions, legal services and many others.
At the second level of the hierarchy, under the number 3, a subgroup is identified in the code, which specifies the general group. Number 4 corresponds to the third level of the hierarchy, where the type of service is indicated. But the last two digits before the CN mean a specific service. In recording OKUN codes written without spaces except for separating the check number, i.e. like this: XXXXXXX KCH.
Each object in the classifier is expressed in two blocks: OKUN codes (six digits and CN) plus a name block. In the latter, abbreviated names are actively used, and if a word is missing, a dash is added, and a slash is used for repetitions.
Hello! The fact is that the Regulation indicated to you does not indicate that BSO can be applied only for services to the population specified in OKUN. Therefore, its cancellation in this case does not have much significance. If you carry out activities related to the provision of services individuals, You have the right to apply the BSO. It is only necessary that you declare the appropriate OKVED codes.
Clause 2 of the Regulations reads as follows:
2. Organizations and individual entrepreneurs in accordance with the procedure determined by the Government Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in case of provision of services to the population subject to their issuance of the appropriate forms strict reporting.
The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government of the Russian Federation.
The Department of Tax and Customs Tariff Policy has considered the appeal regarding the use of strict reporting forms when providing legal services to the population and reports.
Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash cash payments and (or) settlements using payment cards" and the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment, approved by Decree of the Government of the Russian Federation dated 05/06/2008 N 359, it is not established which list The types of activities of organizations and individual entrepreneurs must correspond to the purposes of using strict reporting forms when making cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the public.
The belonging of the type of activity to the services provided to the population is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Resolution of the State Standard of Russia dated June 28, 1993 N 163. Moreover, in the legislation of the Russian Federation there is no provision stating that the list of services to the population named in OKUN is exhaustive. In addition, the name of some services in OKUN contains “other services”, which excludes the possibility of considering the list of services contained therein as exhaustive.
At the same time, we inform you that this letter from the Department does not contain legal norms or general rules specifying regulatory requirements, and is not a regulatory legal act. The directed opinion of the Department is of an informational and explanatory nature and does not prevent one from being guided by the norms of the legislation of the Russian Federation in an understanding that differs from the position set forth in this letter.
Director of the Tax Department
and customs tariff policy
I.V.TRUNIN
In the document flow system of business entities and regulatory authorities, it is customary to use a number of letter and numeric combinations (codes) to reflect information about an enterprise or entrepreneur, products produced in a specific period, etc. This is necessary to speed up the procedure for recognizing incoming reports by software and systematizing information into categories depending on the codes it contains. This approach is actively used by tax authorities and Rosstat.
OKUN - what is it?
All types of codes used in official documents are approved by law at the federal level. Codes and their interpretations are given in specialized classifiers. One of them, until 2017, was OKUN - a classifier that provides systematized data on the services provided by business entities that are aimed at meeting the needs of the population.
This type of classifier was put into effect by Gosstandart by Decree No. 163 dated June 28, 1993. The objects of classification according to OKUN are types of services to the population that can be provided by different business entities using any service methods. The classifier was supposed to become a tool for solving the following set of problems:
formation of a systematic database for statistical monitoring of indicators of demand and supply for different types of services to the population;
creation of regulatory mechanisms for comprehensive assistance to business entities in the provision of services to individuals;
the ability to compare types of OKUN with unified international classification systems for services;
separation of current services from those that are no longer in demand due to dynamic changes in the market;
increasing the level of efficiency of computer data processing;
forecasting the volume of demand for services in future periods;
development of a standardization system in the field of meeting the needs of citizens.
OKUN services
The OKUN classifier consists of 13 sections, grouping codes by types of services provided. Each data block contains service codes and their detailed explanations. When developing ciphers, the technique of creating a hierarchical structure of codes was taken as a basis. This means that at the beginning of the OKUN code there are generalizing numeric symbols, each subsequent character provides a more detailed decoding. The code consists of 6 characters, to which the value of the check number is added at the end.
In the OKUN classifier, activities are presented in the following categories:
Household services.
Transportation by passenger transport.
Communication services.
Housing and communal services.
Services provided to the population by cultural institutions.
Services in the field of tourism, excursion activities.
Physical education and sports.
Medical services, health care services, veterinary medicine.
Legal support.
Banking activities as they relate to servicing individuals.
Educational services.
Trade, catering.
Other types of services.
The OKUN classifier has ceased to be used since 2017; it was canceled by order of Rosstandart dated January 31, 2014 No. 14-st. OKUN in 2018 is being replaced by code ciphers, which are recorded in new classifiers OKPD2 and OKVED2 (approved by the same order No. 14-st).
For comfort special regime officers, which specialize in providing services to the population, a sample was compiled from existing classifiers, containing only codes related to household services. The OKUN encoding can be compared with them, the decoding may differ in form, but the content of many articles has been preserved. Systematized lists of current codes are given in Government Order No. 2496-r dated November 24, 2016.
The correspondence of OKUN codes to the codes of various classifiers (transition keys) can also be found on ]]> website ]]> of the Ministry of Economic Development of the Russian Federation.
The tables reflect data on which codes for services to the population were used before 2017 (OKUN), in 2018 with a breakdown by type of activity and with new codes according to the OKPD2 and OKVED2 classifiers. It is the codes of the last two types that should appear in the reporting forms of business entities using them instead of the canceled OKUN codes.
You can download the OKUN classifier with the OKPD2 correspondence table below.
