Current account - bank record for accounting monetary transactions(deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to the organization’s employees passes through the accounting account.

Document Definition

Notice of opening current account - document registering the formation of a bank account. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring documentation to the bank’s accounting department.

Individual entrepreneurs must notify their local tax office if they engage in any Russian organizations, excluding companies with limited liability and business partnerships, if their share of participation is above 10%. This must be done no later than one month after the start of participation.

Previously, the procedure and urgency of notification were dictated by the rules Tax Code Russian Federation. The document confirming the creation of the account was concluded on three pages A4 format.

They contained information such as:

• and its shape;
• data of an individual entrepreneur;
• account opening date;
• requisites settlement organization;
• full account details - bank address and front number, an identification number taxpayer and checkpoint assigned to the organization.

The papers were accompanied by a certificate from the settlement organization about the creation of a current account. The official document was certified by the company's seal, as well as the signatures of the manager and chief accountant.

Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.

Accounts outside the country

Thanks to Federal law concerning currency regulation, the founders of the enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details in banks and institutions located outside of Russia.

All Money transfers to own accounts in banks opened abroad from banks from the Russian Federation are carried out under control tax authority: upon the first transfer, the authorized bank is provided with a notification about the opening of a current account from the tax office.

Because if a company exists outside the Russian Federation, tax notification falls on the shoulders of the entrepreneur. To do this, you can resort to the following methods:

• visit the tax office in person;
• send a letter by mail;
• complete the transaction via the Internet.

Procedure for reporting and methods of sending notifications

For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is the same. The tax office is notified only if the organization is located abroad; in other cases, it is obliged to notify the bank in which the record is opened.

The pension fund is notified by mail or by visiting your local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.

Fines

Within a calendar week from the date of operation of the account, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.

You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. You can find out the exact address and details of your local branch on the official website of the Federal tax service nalog.ru. The third, least recommended option is to submit documentation online using.

Notifications for funds are also transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account only if the company is engaged in hiring workers. For a number of individual entrepreneurs this is not relevant.

The amount of payments intended for responsible notifiers in the event of failure to notify government agencies about the opening or closing of an account:

• for late notification Pension Fund Russian Federation on executive the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs the punishment includes payment 5000 rubles;
• to evade notification of the Fund Social Insurance For responsible person the company is subject to a fine of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine of 5000 rubles;
• in case of contacts with the Federal Tax Service: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, For legal entity and an individual entrepreneur, the payment amount is 5000 rubles.

Forms and applications

The notice of opening a current account is kept in two copies. One of them is in the department tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.

A sample application can be found on the official website of the Tax Service of the Russian Federation. It is important to know that in the column about the bank in which the current account is held, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by government services.

The forms for opening and changing a current account differ.

To simplify and automate the process of preparing legal entities and individuals documents accounting statements, exists program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.

A current account allows a company to non-cash form conduct financial operations with clients and employees, pay taxes and fees. All you need to do is get notifications about your account government agencies and compose on time tax reporting. Its form and timing depend on the tax system chosen by the company.

Why is notification needed? The answer is in the video.

Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash cash a current account is opened at the bank. If you have already completed the procedure, then now you must notify the tax authority and funds about this: the Pension Fund and the Social Insurance Fund. This must be done within seven days, otherwise you will face an unpleasant fine.

Notifying the tax authorities about opening an account is quite simple; you just need to fill out two copies of the message about opening an account, Form No. C-09-1, and submit them to tax specialists. The tax office will keep one copy for itself, and mark acceptance on the second copy and return it to you. Save your copy just in case, so that you can confirm at the right time that you notified the tax office within the prescribed period. When closing a bank account, Form No. S-09-1 is also issued. In addition, this form is also used when opening (closing) an account in Federal Treasury and on changes in the use of ESPC for electronic transfers.

The fields of the message form consist of cells; each cell can contain only one character; empty cells are crossed out. All fields are filled in from left to right. You can fill it out as in in electronic format, and handwritten, in the first case, use Courier New font size 16-18 when filling, in the second case, use a blue or black pen, the letters should be clear and large (capital block letters).

Fill out the message form carefully, since the form does not allow any corrections; if you make a mistake, you will have to fill out a new form.

You will find a sample of filling out form No. C-09-1 at the end of the article, where you can also download form C-09-1.

Message about opening a current account, sample filling

Form No. S-09-1 consists of 4 sheets:

• the first is the title one,
• the second - sheet A contains information about an open (closed) bank account,
• third - sheet B is filled out when opening an account in the federal treasury,
• fourth - sheet B is drawn up upon the emergence or termination of the CESP right to transfer electronic funds.

In this article, we will look at an example of filling out a form when opening a current account using the example of an LLC and individual entrepreneur.

Let's start filling out form No. C-09-1 with the title page.

Title page:

At the top of the form, the TIN and KPP are written for organizations and only the TIN for individual entrepreneurs.

At the top right is the code of the tax authority to which the notification is sent. For organizations, this is the tax code at the location of the organization; for individual entrepreneurs, this is the tax code at the place of its registration (place of residence).

The next field is used to indicate the type of taxpayer; you need to enter the appropriate number: for an LLC it is “1”, for an individual entrepreneur – “4”.

OGRN – to be filled out for organizations

You don't know how to get a certificate of open current accounts? Let's figure out what is needed for this, where and who can apply. Let's give an example of a certificate and the request itself left by the company.

Documentation of the status of current accounts may be required in many cases. This means it’s worth remembering where to go and what documents may be useful for this. Let's consider the process and timing of issuing this type of documentation.

Basic moments

Let us define what a current account is and why a certificate of accounts will be needed, opened by companies and individual entrepreneurs in banking organizations.

What it is?

A current account is an account that is used banking organization or other settlement institutions to record the monetary transactions of each client.

The current state of current accounts corresponds to the amounts of money that belong to clients. Such accounts are not used to receive passive income or to save money.

The goal is to obtain reliable and quick access to money upon first request through a specific channel for transmitting orders. Such an account is called a demand account.

Several accounts can be opened in one banking institution, which differ in currency and the purpose of the money that is accumulated on them.

Typically, settlement accounts are called ruble demand accounts for a client who has the status of a legal entity. An individual's account is also called a current account.

Purpose of the document

In accordance with the established legislation of the Russian Federation (tax plan), in order to be able to operate, all companies must submit legal information to the tax authority.

A document confirming the current account must also be submitted. Without such data, the tax authority will not register the enterprise.

This means that it will not be possible to carry out activities. Information that accounts have been closed and additional accounts have been opened must also be submitted to the authorized body.

A request for a certificate of a valid account can be sent by the company at any time.

Submit document to public service she needs to register the accounts. Otherwise, the company will not be able to conduct legal activities.

Now there is no need to notify the Federal Tax Service. Now the civil service makes requests to the credit institution with which the contract is concluded. But is it possible to get a certificate of accounts from the Federal Tax Service?

The tax service is obliged to issue such documents at the request of the taxpayer. Taxpayers may need certificates from the Federal Tax Service to monitor accounts that are included in the tax base.

After the bank receives an application requesting the issuance of an act, the request will be registered and an incoming number will be assigned.

In this case, they can submit reliable data themselves. A certificate of an open current account can be issued by any branch of the tax authority on the territory of the Russian Federation.

To obtain a document at the branches of the tax authority, an application is drawn up, which can be prepared in any form.

It happens that a company submits an application in accordance with the requirements, but tax officials make mistakes when entering information into the database. To obtain a certificate, you must provide the manager’s identity card, an extract from the Unified State Register of Legal Entities and an application.

If the bank

An alternative to obtaining such a form is to send a request to a credit institution. When receiving a certificate from a banking institution, you will have to pay from 3 to 10 thousand rubles. The cost will depend on the urgency.

If the document needs to be delivered, then you need to pay an additional 250 rubles. To complete an application, you need to send to the credit institution:

• an identification number;
• name of the legal entity;
• contacts where representatives of the authorized authority can contact you;
• postal address where the document should be sent.

There are cases when a company has writs of execution, but it is unclear which bank to submit them to, since there is no information about the opening of debtor accounts.

In such a situation, you do not need to obtain an official certificate with the seal of the Federal Tax Service, but simply information about where the company has open current accounts.

It is in such cases that enterprises turn to banks. The certificate can be obtained by the company's accountant.

If for some reason such an employee cannot obtain the document himself - he is refused to issue the document, the deadlines are too delayed, then you can contact specialized companies that will help in obtaining it.

In order to obtain a certificate from the bank, they prepare written requests addressed to the heads of the department for working with companies and individual entrepreneurs or in the name of the head of the institution itself where the accounts were opened.

Be sure to indicate exactly what kind of certificate is needed. This may be a document about the presence of current accounts, about the balance on the account, about the absence credit debts, about closing accounts, etc.

If information about turnover is needed, reflect the period and date when the certificate should be drawn up. It is necessary to certify the written request with company seals and signatures of authorized persons, and assign an outgoing number.

A bank employee, having received a request, must register it in the journal accepted documents. He will assign incoming numbers and transfer them to specialists working with individual entrepreneurs and enterprises. Based on the request, the certificate will be prepared within 1-3 days.

The disadvantage of a certificate obtained in this way is that it cannot be accepted by all organizations, while a document from the federal tax service must be accepted unconditionally by both private and government institutions.

Sample application (request)

There are many samples on the Internet, so the likelihood that it will be prepared incorrectly is minimal.

When making a request, you can rely on the following example:

Is it possible to apply online?

You can submit an online request for help. This will save time. The application is submitted through the portal of the Russian tax authority by filling out the data in the appropriate fields.

It is worth noting that a certificate of open current accounts from the Federal Tax Service in electronic form has the same legal force as a paper sample.

So the choice will be yours - whether to go to the department government structure or fill out an application online.

Production time

The deadline for providing a certificate is not established at the legislative level. The document is usually generated by the employee authorized body about 5 days.

But some tax offices issue such documents after 2-3 weeks. Such deadlines can already be considered a violation of the interests of the applicant. And this should be stopped. General terms for the issuance of documentation by a government agency – 1 month.

But then the tax employee must take into account the basic principles of the work of the federal tax authority of the Russian Federation - to promote conscientious tax payers and eradicate the bureaucracy.

The issuance of the document a month later is justified by representatives of the authorized body by the Administrative Regulations for working with tax payers.

IN this document The deadline for submitting the certificate is not reflected, which means that there can be no claims against the tax office for late issuance.

So, we found out where you can get a certificate of an open account at a banking institution.

Having submitted the requested documents and written the appropriate application, the employee credit organization or the Russian Federal Tax Service has no right to refuse you.

If you do not have time to resolve such issues, you can always contact a specialized company that provides such services. Only in this case you will have to spend a little money.