Each legal entity or individual entrepreneur (hereinafter - IP) must have a bank account. After its opening, the question arises, how to notify the controlling services about this? For this, there are special forms of notification of opening a current account.
How to fill them out, where and when to submit, what will happen if this is not done, we will consider in this article.
Why and to whom do you need to inform about the opening of an account?
Let's start with the main thing, since May 1, 2014, amendments to Federal Law No. 212 came into force, abolishing the obligation to notify control authorities about opening a current account. That is, today such a message is not mandatory. This has greatly facilitated the life of individual entrepreneurs and organizations. Let's take a quick look at what needed to be done in the past and what is no longer needed today.
Previously, it was necessary to report the opening of an account in 3 instances - the tax office (IFTS), the Pension Fund (PFR), the Social Insurance Fund (FSS).
These bodies are engaged in the verification and control of payments to the budget. It was necessary to notify the territorial body in which the legal entity or individual entrepreneur is registered, that is, at the place of its location or residence.
The notification was a written notification of the action taken, namely the opening of an account. A specialized form was to be filled out. Now the notification has been canceled for all these bodies. 
What the notification looked like and how it had to be filled out
To notify the tax inspectorate, the approved form No. С-09-1 was used, the same for all enterprises, institutions, individual entrepreneurs, independent of the legal form. The form consisted of a title page and two other sheets A or B. Sheet A - if a bank account is opened, and B - if an account is opened with the Federal Treasury.
The form was filled out using a special program or the necessary data was entered into the printed form with a pen. The main information that needs to be entered is:
- The name of the legal entity or IP data was fully indicated, just as in the statutory documents.
- TIN and KPP at the very top of the page.
- OGRN for an organization or OGRNIP for an entrepreneur.
- Code of the tax authority itself.
- One is put in the box of the message about opening an account and it is selected where the account is opened - in a bank or in the treasury. It depends on which sheet to fill out next - A or B.
- Information about the applicant is filled in, that is, the head of the company or representative.
- Date and signature of the applicant, as well as a contact phone number.
This was the title page, now let's move on to the second page. It contained information about the account itself. These include: the account number, the immediate date of its opening, the name of the bank in full and its address, as well as the KPP, TIN and BIC of the bank. The document should have had the seal of the organization and the signature of the person submitting this message.
All of the above information was easy to find in the constituent documents of the enterprise or a certificate of state registration of an individual entrepreneur. The rest of the information regarding the account and the bank is in the account opening certificate.
Now about other control bodies. Concerning pension fund notices, it contained the following:
- full name of the company or full name of the individual entrepreneur;
- KPP and TIN;
- registration number in the FIU;
- the name of the branch of the Pension Fund in which the legal entity or individual entrepreneur is registered;
- account number and opening date;
- information about the banking institution;
- seal and signature of the applicant;
- date of notification.
To the Social Insurance Fund similar information was provided as for the Pension Fund. The only difference is that the registration number in this Fund and the name of the corresponding branch of the Fund were indicated.
The notification was accompanied by a certificate of opening a current account and, if necessary, a copy of the document confirming the authority of the representative. The number of applications was indicated on the title page in a special column.
If more than one account was opened, but several, then for each of them a separate, completely completed form should be submitted. It was forbidden to indicate several accounts on one form.
Now all these unnecessary documents and forms are not submitted, the procedure for opening an account is simplified and does not require a lot of notifications to various authorities.
Deadlines for sending notices
The tax legislation has clearly established the period during which it is necessary to notify the above authorities. He composed seven days from account opening. Therefore, all notifications had to be quickly sent to the control bodies or personally delivered to them, which took a lot of time.
Failure to comply with the deadlines entailed negative consequences in the form of sanctions. We will talk about their size in the next paragraph.
Possible penalties
The sanctions were represented by a monetary fine. The size is different for 2 categories of persons:
- The first is legal entities, they paid 5000 rubles.
- The second group - individual entrepreneurs and officials, it was cheaper for them to fail to comply with the requirement - 2000 rubles.
If you broke the rule and filed one notice, but opened several accounts, then the amount of the fine increased. For the absence of two mandatory notifications, the fine amounted to 10,000 and 4,000 rubles, respectively.
With the obligatory notification provisions of the law no longer in force, the sanctions have been lifted, which means that you do not have to worry about meeting the deadlines for filing and the number of copies of the message.
Thus, we have considered all issues related to the notification of regulatory authorities about the opening of a current account by an organization or an individual entrepreneur.
Correctly fill out all the required forms and forms. It should also be in the amount of eight hundred rubles. You should also present a notice of opening an IP account. Until the beginning of May 2014, this measure was mandatory.
Registration of documents
Before deciding on a responsible step - state registration - a business entity must decide on the type of activity that it will be engaged in in the future, find sources for generating start-up capital and open a bank account. The law does not require everyone to do this. To become an individual entrepreneur, an individual needs to submit the following documents to the local branch of the Federal Tax Service of the Russian Federation:
- passport and its copy;
- Taxpayer identification number and its copy;
- message about opening an IP account.
After amendments to the Tax Code, the latter measure was completely abolished. You need to open a current account only if the value of transactions that you plan to conclude with your counterparties will exceed one hundred thousand rubles. Even if you break this amount into several smaller payments, you still have to open an account.
An individual entrepreneur opened a bank account - where should I report this?
First, you need to decide on the choice of a convenient bank. Choose only the one that offers the most profitable options (for example, good interest rates on deposits, low cost of maintaining an account and a plastic card for it, etc.). The list of documents required by the bank before the actual execution may vary, but the following papers are usually required:
- a copy of the taxpayer identification code certified by a notary;
- a photocopy of an extract from the USR of individual entrepreneurs - it should not be older than one calendar month;
- a copy of the extract from the Federal State Statistics Authority;
- a photocopy of the passport (page with a photo and a page with a residence permit must be located on the same page);
- licenses and permits (if required by the type of your business activity).
After all the necessary procedures have been completed, and your current account has been officially opened, within seven days you must submit a notification to the tax office about opening an IP account. Also, do not forget to provide this notice to the local branch of the RF PF Administration. Remember that if you do not do this, then you will have to pay an administrative fine equivalent to five thousand Russian rubles. A sample notification form to the tax service can be found on the official website of the Federal Tax Service of the Russian Federation.
A notification to the tax authorities about opening a current account for individual entrepreneurs was recently submitted in the form prescribed by law. Moreover, it was necessary to present it only in 2 copies, the first of which remained at the tax office, and the second was returned to the owner only with the dates, signatures and seals already affixed. The situation is the same with the Pension Fund. The notice must be printed in several copies, one of which is returned to the IP after it is dated, signed and stamped.
From the first days of May this year, the notification form to the tax service has been cancelled. Now, individual entrepreneurs as taxpayers do not need to notify the above authorities that they have bank accounts. This measure was excluded due to the process of simplifying administrative barriers for individuals who are going to apply for state registration of IP.
Starting a business, each business entity sooner or later will come into contact with the issue of opening a bank account. The legislation of the Russian Federation provides for the procedure of state registration for everyone who wants to engage in entrepreneurship. It is most often accompanied by a number of accompanying events, for example, opening a bank account. Previously, after the end of the registration of the r / s, the taxpayer was obliged to report this to the necessary authorities. For example, a message was sent about opening a current account to the tax service. This requirement has now been completely abolished.
Settlement account and off-budget funds
A current account is a bank account, which is a special account of a bank customer. This record reflects the state of funds on the owner's account and allows him to use them at any convenient time to implement the necessary business processes. To date, there are several types of bank accounts, which include current, deposit, personal, settlement and others.
The first type of accounts is used by individuals who are not engaged in entrepreneurial activities. Settlement is intended primarily for entrepreneurial activities. Therefore, such accounts are opened:
- individuals - individual entrepreneurs;
- legal entities (organizations) of various forms of ownership.
It was a mandatory measure to inform the tax office about the opening of a bank account until 2010. This requirement was due to the fact that since the beginning of 2010, all off-budget funds and organizations have received the function of control over taxpayers' insurance premiums.
It is worth noting that the message that a current account has been opened could be delivered to the tax office both independently and with the help of outsourcing and consulting firms, which, for certain commission charges, will be able to notify all these organizations in a quality and timely manner.
Opening a bank account
In order for an entrepreneur or organization to be able to open an account, they need to:
- choose the right bank;
- request a list of documents required to open an account;
- collect and send the papers needed to open;
- wait for a notification from the bank about the start of the functioning of a new bank account.
A current account is very important for its owner. It gives him many advantages, namely:
- ensures the safety of funds;
- makes it possible to carry out transactions with non-cash payments;
- provides the right to pay contributions to the Pension Fund of the Russian Federation and other insurance services without a direct visit to these authorities.
Previously, from 01.01.2010, all legal entities and private entrepreneurs were obliged to send a notice of the opening of a settlement account to the tax service, as well as to:
- Social Insurance Fund;
- Pension Fund;
- Compulsory Medical Insurance Fund of the Russian Federation.
Until 2010, from the moment the new bank cell began to work, the client-owner had to send a notice of opening a current account to the Federal Tax Service. As mentioned above, from the first days of 2010, after notifying the tax service, the business entity also sent a message to the indicated insurance authorities.
For non-compliance with the norms prescribed by law, violators were responsible to the state. Previously, if the taxpayer did not want or forgot to notify the regulatory authorities about opening an account, then an administrative fine of 5,000 rubles or more was imposed on him.
The procedure for opening a bank account usually lasts from a couple of hours to several days. When it ends, the bank informs its client about it. He, in turn, had to send a message to the Federal Tax Service on opening a current account within a week from the start of the cell. Also, one should not forget about the Pension Fund and the FSS.
How to open a bank account: Video
Preparing a notice
Until May 2, 2014, each legal entity or individual who, as an individual entrepreneur, passed all stages of state registration, after completing the procedure for opening a bank account, was obliged to send a letter to the Federal Tax Service on opening a bank account. Since the beginning of last year, significant changes have been made to the tax legislation, which completely abolished this provision.
Notification to the tax office is Form C-09-1. It was issued only in two copies, each of which consisted of two sheets. The first sheet is intended to be filled in with data on an individual entrepreneur or legal entity. The details of the servicing bank were indicated on the second sheet.
Business entities did not have to pay the amount of state duty or certify this paper with a notary before informing the tax office about the opening of a cash register. Another important point was the deadline for submitting this form. Exactly seven working days - the period of time for which the taxpayer must have time to send a notification to the tax office. For delay - an administrative fine in the amount of 5000 rubles.
Why was the amount of the fine not fixed, but "floating"? Here's why. In accordance with the legislative framework of the Russian Federation, any business entity has the right to issue not one, but several current accounts in one banking institution. It was necessary to send to the local branch of the IFTS not a general notification for all r / s, but for each individual one. In other words, the entrepreneur opened two current accounts at the bank at once. This means that the applicant needs to prepare two notification forms at once in the form C-09-1 separately for each current account. If the taxpayer decided to evade this norm, then the fine was also levied on each account separately.
If a legal entity or an individual entrepreneur did not know how to notify the tax authorities about opening a current account, or were unable to complete this task on their own, this could be done with the help of various consulting or outsourcing companies that prepared and submitted all necessary documents to the indicated authorities .
How to issue a notification?
This message to the tax authorities had a strictly defined form. It could be filled in both manually and with the help of computer technology. When filling out by hand, it was necessary to adhere to the following rules:
A notice of opening a current account with the tax service could be submitted by the immediate head of a legal entity or an individual entrepreneur. In some cases, this was allowed to be done by third parties, but subject to a notarized power of attorney. The document was submitted in two copies, on one of which the tax officer had to put a mark on receipt.
Another option for sending notifications was by mail. It was recommended to issue a message in the form of a valuable letter with a description of the attachment. In this situation, the time of sending a valuable letter was determined by the stamp. It was necessary to put it on both copies of the document. The option that remained with the sender became a confirmation that the applicant sent the documents on time.
Further, without fail, it was necessary to notify the Pension Fund and the Social Insurance Fund about the opening of the account. Otherwise, the violator was also provided with a fine in the amount of 5,000 rubles. However, as of May 2, 2014, these norms have been completely eliminated. Now, when opening a bank account in a bank, its owner does not need to report this to the above-mentioned authorities.
Reference Documents
There was another very important document - from the tax service. This document could be obtained in two ways, for example, by a personal appeal to a bank branch or to the tax office at the place of registration.
Representatives of the same Federal Tax Service most often resorted to the first form. In order to receive a document, it was only necessary to draw up an application in any form and send it to a bank or tax office. The application had to contain basic information about the taxpayer, the name of the bank where the account is opened, in what currency it works, and so on. There is no specific deadline for issuing such a certificate. However, the procedure could last from five days to one month. Now, a banking institution independently notifies all state bodies, including the tax office, about the opening of an account by a legal entity or individual entrepreneur.
Hello! Today we will tell you about the certificate of open current accounts. Why is she needed? How to get it and other subtleties.
When you may need a certificate of current current accounts
Such a tax certificate may be required in several situations:
- if you are negotiating with a potential investor;
- if you are developing a business plan as a legal face;
- you have a desire to take part in competitions or auctions;
- to apply to the courts;
- to respond to requests from prosecutors;
- during the reorganization or liquidation of the company;
- if you wish to apply for a loan;
In addition to these situations, such a certificate may be required in the daily activities of the company.
Information about current account turnover
The difference between this document and the certificate of current accounts is that it reflects information not about open accounts, but about income and expenditure transactions for one or more of them.
She may need:
- to apply for a loan;
- tax inspection for calculation of payments;
- in the case of a desk tax audit;
- sometimes to approve your business plan.
Peculiarities
Not all organizations accept a certificate of open accounts issued by a bank. Therefore, it is better to draw it up in the Federal Tax Service.
Currently, various departments can freely exchange information among themselves, and therefore the legislator in a number of situations has canceled the need to provide a certificate of open accounts, for example, when applying for tax payment in installments.
Who issues bank account statements?
Where can you get such a certificate? There are 2 options:
- appeal to tax office;
- appeal to credit institution.
In this case, the request is made on the official letterhead of the company, and the head puts his signature and seal.
A sample reference could be like this.
The tax office has an obligation to issue this document at your request. The certificate can be drawn up at any branch of the Federal Tax Service on the territory of the Russian Federation.
Banking is an alternative. Most often, they simply receive information about whether legal entities are open. persons in this bank account. The seal of the Federal Tax Service in this case is absent.
Who can get
The list of persons authorized to request bank account statements includes:
- the account holders themselves;
- representatives of the judiciary;
- representatives of the Accounts Chamber of the Russian Federation;
- representatives of the FIU and the FSS;
- bailiffs - performers;
- representatives of the Investigative Committee of the Russian Federation;
- other officials specified in the Banking Law.
In addition, your representative can obtain a certificate by proxy. Some experts say that it is not necessary to certify a power of attorney with a notary, but there are cases when, due to the lack of a notarized power of attorney, a representative was refused to issue a certificate.
In addition, persons who are debt collectors by court decision can also send a request. Such a request can be sent to any branch of the Federal Tax Service.
As for the companies themselves, the following persons have the right to receive this certificate:
- supervisor;
- ch. accountant;
- a number of other employees who are indicated in the constituent documentation.
And also note that the certificate of the availability of open accounts has its own validity period - 1 month from the date of issue.
Bank account statement for bailiffs
If the request is received from the bailiff, then a link to the document that serves as the basis for enforcement proceedings must be attached. Then, when the information on the accounts is revealed, a decision is sent to the banking organization to impose a penalty on the funds located on the accounts.
Judicial authorities may need this certificate in several situations:
- when searching for the debtor's property;
- in the case when the company has already been declared bankrupt, and supervisory measures are being taken at its accounts.
As required by law, the information contained in the certificate is confidential. But if all the necessary papers for its registration are provided to the banking organization, information about the debtor's accounts is issued without fail.
However, information is provided only to the extent of the amount necessary to fulfill obligations to the judiciary. In this case, a certificate is drawn up no longer than 7 working days from the date of receipt of the official request.
Contents of a certificate from the IFTS on open current accounts
The certificate issued contains the following information:
- a list of all accounts that are opened with the company;
- the type of currency in which transactions are carried out on the account;
- the name of the banking institution or organization in which the accounts are opened.
A sample certificate is compiled in free form.
Documents to receive
If you apply to a banking organization, then you need to provide:
- TIN/KPP;
- the name of your company;
- contact details to contact you;
- address for sending the document;
- information about the person who will pick up the finished certificate.
If you apply to the FTS, prepare:
- Your passport;
- extract from the Unified State Register of Legal Entities / EGRIP;
- an application filled out in any form (see sample above).
In the application, you must indicate the purpose for which you are asking for a certificate, as well as provide a legal justification for issuing it.
How to make a request
If you apply to a banking organization for this document, prepare a request in writing. In it, indicate what kind of help you need: about the existence of an account, about the balance of funds, about the absence of debts and so on. If you need information about account turnover , indicate for what period the certificate should be drawn up.
Summing up a little, we note that your request should contain the following data:
- company name / your surname and initials (if you are an individual entrepreneur);
- TIN and OGRN of the company;
- legal company address;
- request text;
- the purpose for which the request is made;
- information about persons entitled to receive a certificate;
- date of the request.
Confirm the written request with the seal of the company, assign an outgoing number for internal reporting.
How to get
In the event that you apply to a banking organization , the procedure for obtaining is as follows. Bank employees, as soon as they receive your request, register it in a special journal. The document is assigned an incoming number, and the request is transferred to specialists working with individual entrepreneurs and companies.
When contacting the tax department : your request will be assigned an incoming number, then a responsible employee will be assigned who works with individual entrepreneurs and legal entities. persons. You can check all the information with him, and then pick up the finished certificate.
Get online on the website of the Federal Tax Service
You can apply for a certificate online, via the Internet. This will save a lot of time.
You can order a document on the website of the Federal Tax Service, just enter your data in a special form. Let us immediately clarify that a certificate received in electronic form is equal in legal force to a paper sample.
Let's take a closer look at the steps on how to get this certificate using the FTS website.
- Step 1. We go to the official website of the tax authority.
- Step 2 If you already have a personal account, then submit a request through it. If not, register on the site (in the future, an electronic signature will be required to send a request).
- Step 3 We enter our data in a special form.
- Step 4 We confirm the signature using the EDS.
- Step 5 We are waiting for a response from the FTS specialists.
Timing
The maximum time for the document to be ready is up to 5 business days. But when contacting, it is better to clarify this information with a specialist. Often there are situations when certificates are issued within 14 - 20 days. The general period for issuing such documents is 1 month.
Exceeding the period of 1 month is considered a violation and entails an appeal to the prosecutor's office.
How much does it cost to open a bank account
In the tax office. In the process of applying for a certificate to the Federal Tax Service, all data is provided in most cases for free.
In the bank. When sending a request to a banking institution, the situation is somewhat different: the cost of issuing a certificate directly depends on the urgency of its issuance. In general, the cost varies from 3 to 10 thousand rubles. If you want the certificate to be brought to your office, you will have to pay an additional 300 rubles (depending on the region where the company is registered, as well as the policy of the bank).
There are several types of accounts that can be opened at the bank: card, loan, deposit, personal, current.
Currency and purpose are the main features by which these accounts differ from each other. Current accounts are most common among ordinary citizens, if the profession is in no way connected with entrepreneurial activity. But the subjects of this activity prefer to use current accounts.
Settlement accounts become a kind of account for the organization's clients, which helps to understand the state of the client's financial situation. The tool helps to make transactions involving the use of cashless payments.
Basic information about the document
Notices are documents that are sent to regulatory authorities. Entrepreneurs, therefore, report to them after the commission of certain actions.
The document must contain a signature on behalf of the accountant and a senior person in the company. After that, a seal is also placed at the bottom.
Typically, notification forms include the following information:
- Date and signature along with contact phone number.
- Founder information.
- Description of the place where the account was opened.
- Special code.
- The name of the organization or personal information of the individual entrepreneur.
Forms can be filled out using the electronic format. The main thing is that letters and numbers remain legible. When filling out by hand, printed characters are put. Errors and corrections will result in the form being invalidated.
Sending a notification
There are several solutions for those who need to send papers to the appropriate organizations.
Using an electronic form
To do this, just visit the official website of the Federal Tax Service nalog.ru. There you can not only send existing documents, but also issue them again if necessary. Notification form C-09-1 was no exception to the rule. If necessary, on the site you can contact consultants online and find samples for compiling the form itself.
Via mail or in person
If mail services are used, it is enough to send a valuable letter informing about the opening of a current account.
The main requirement is the presence of an inventory with those documents that are inside the letter.
It is easy to determine the date of dispatch by the stamp. One is placed on a copy that is kept by the compiler. The second is needed for documents accepted by the Tax Service.
You can also submit the form yourself. It is enough to personally visit the tax office, which is located at the place of registration of the main enterprise.
Transfer through a proxy
A trustee can deal with this issue if the leader himself does not have time for this. Then a power of attorney is drawn up in order to give another person the appropriate authority. It will help confirm that a person has the right to perform certain actions.
It does not matter when exactly the company was registered. The most important factor is the day and time when the current account was opened. The maximum period for issuing and sending notifications is seven working days from the date of opening. Violators may face sanctions if they did not comply with this time without good reason.
Information about fines
An administrative fine is a natural consequence for those who violate any rules when drawing up a document or miss the deadlines established by law, although there are no good reasons for this. At the same time, no one has the right to block the account and it does not matter, in full or in part.
Account blocking is allowed only for those who have not submitted one of the types of reporting documents to the regulatory authorities. If the deadlines for filing applications when opening accounts are simply violated, then a fine is imposed.
It is important to remember that a separate notice must be issued for each current account opened, even if all instruments are used in the same financial institution. A fine is imposed depending on how many documents were not submitted.
The initial minimum amount is 5000 rubles. If three applications are not submitted, for example, then the amount is multiplied by three. At the same time, it is necessary to report this action not only to the tax service, but also to the MHIF, PF, FSS. Failure to comply with this requirement also entails a fine of up to 5,000 rubles.
Opening an account abroad
It is acceptable to use accounts both in rubles and in foreign currency. The notification must be sent to the tax service of the state where the entrepreneur is served. Deadlines for this remain standard - seven days. There are also no restrictions on the number of accounts abroad.
You will need to collect certain papers before using the services of the bank. The list is not that big:
- . It is not required for individual entrepreneurs.
- A document to confirm that Rosstat gave the originator codes corresponding to the activity.
- A document confirming the completion of the state registration procedure.
It is recommended to study in advance the tariffs for opening an account with organizations that are closest to the office or to the main place of residence. The largest organizations always cost more. It should be borne in mind that the rules of service also differ, including those related to opening current accounts.
According to the law, law enforcement agencies may require banks or tax authorities to provide information about current accounts that are opened with a particular client. Representatives of the tax service itself also have this right.
Such a document can be obtained two ways: sending an application to the local IFTS and submitting an application to the bank.
Additional paperwork will be required in order to certify the account. This is especially important for individual entrepreneurs. They need:
- license, if the activity falls under the relevant requirements;
- passport for identification.
One passport will be enough if the activity is not subject to licensing.
In some cases, they may require a card with a sample signature of the applicant himself or a person who is empowered to perform certain actions on his behalf. But this is usually only necessary for those who plan to make electronic payments.
According to the internal rules of financial institutions, they must separately inform their customers about the fact that an account has been opened or closed. The seven-day period for processing and sending notifications to the tax authorities is counted from the moment the taxpayer himself received the relevant information from the bank.
If it is the bank that is to blame for the fact that the information was received too late by entrepreneurs and managers, then penalties cannot be applied. In this case, the court will always take the side of the owners of the enterprises.
The presence of errors and inaccuracies
Some inspections impose fines on entrepreneurs due to failure to provide real information about the account. But the courts say otherwise. They clarify that the presence of technical errors and malfunctions does not lead to the appearance of the offense itself. There is no separate responsibility for such misconduct.
Finally, you cannot be penalized twice for missing information on the same account. You can not be punished twice for the same violation. This rule applies to any field of activity. Therefore, in this case, the courts will be on the side of the entrepreneurs if the proceedings begin.
You can learn more about tax notifications about opening and closing deposits in this video.
