As noted by Deputy Chairman of the Government of the Russian Federation S. Prikhodko, the abolition of this obligation is supported, since Article 86 Tax Code already establishes the obligations of banks to provide tax authorities with information about the opening (closing, changing details) of accounts, as well as the emergence (termination) of the right to use electronic means of payment.

Yesterday, the State Duma adopted in the first reading a bill that provides for the exclusion of the obligation of taxpayers to submit information about the opening or closing of bank accounts to the tax service. This innovation is being adopted to improve investment climate in Russia within the framework of the “road map” “Optimization of registration procedures for legal entities and individual entrepreneurs.”

Payers of insurance premiums - organizations and individual entrepreneurs are required to notify in writing the body monitoring the payment of insurance premiums, respectively, at the location of the organization, the place of residence of the individual entrepreneur: about the opening (closing) of bank accounts within seven days from the date of opening (closing) such accounts.

Thanks to the adoption of laws No. 59-FZ and No. 52-FZ of 04/02/2014. the double obligation of banks and taxpayers (payers of contributions) to notify regulatory authorities about the opening and closing of bank accounts is eliminated. From May 2014, this obligation will apply exclusively to credit institutions.

The notification form was signed by the head of the company and the chief. accountant, the company seal was also affixed. A mandatory attachment to the notification was a certificate from the bank about opening a personal account. At the same time, the period for preparation and issuance of this certificate was not fixed by any standards.

The most important point The notice period was one week (7 working days). Its violation was fraught with penalties. Due to the fact that current accounts can be opened in several banking organizations, the amount of the fine could be impressive. That is, the notification had to be drawn up separately for each account.

A current account is a kind of bank client account that reflects financial condition Money on the account. Thanks to this financial instrument its owner can carry out non-cash payments with his clients and partners. According to the law, a business entity is not obliged, but has the right to open a bank account.

By going to the official website of the Federal Tax Service, the user can fill out and send all the important documents for registering and servicing his business. Form C-09-1 was no exception. There, on the website, the client can find examples of filling out the form and, if necessary, seek help from an online consultant.

• Mandatory procedure for doing business in our country is the state registration of a legal entity. Maintaining entrepreneurial activity without forming a legal entity entails criminal liability. The most popular organizational legal form legal entity is a company with limited liability.

• Registration of your own company and employment business is an important goal for many citizens of our country. However, registering a company is not only a right and status, it is also a whole series of responsibilities and a huge burden of responsibility. The results and peaks that a business project will achieve depend on how professionally a person receives legal and accounting assistance.

IN general case, it can be noted that many individual entrepreneurs in practice use a current account, even if they do not need it when conducting their business activities, since with its help it is much more convenient to pay taxes and insurance premiums(meaning Internet banking). The exception is for individual entrepreneurs on PSN without employees, who can do without an account, since they do not need to make many payments during the year. As for organizations, they will definitely need a current account to pay taxes and insurance premiums.

• Organizations to pay taxes in non-cash form (this rule does not apply to individual entrepreneurs). Until recently, non-cash payment through a bank account was the only way for an organization to fulfill its obligation to pay tax. But, with the entry into force of changes that made it possible to pay tax by third parties, organizations now have the opportunity to pay mandatory payments by an individual (director or founder) through the bank’s cash desk, bypassing the current account. The possibility of this method is also indicated by arbitrage practice. This means that an organization can formally exist without a settlement account, but tax authorities have a negative attitude towards this situation, which is confirmed by the letter of the Federal Tax Service of the Russian Federation dated September 28, 2016 No. 3N-4-1/18184@, which states that the general director or founder is not has the right to pay taxes for the organization, except in cases where the company’s account is blocked and the organization has no other opportunity to transfer the tax.
• Individual entrepreneurs and organizations when concluding an agreement with other individual entrepreneurs or organizations for an amount exceeding 100,000 rubles. The fact is that payment under such agreements is carried out between them only in non-cash form. It does not matter how the payments will be made: at one time or in stages, over a long period of time.
• Individual entrepreneurs and organizations that have a cash balance limit set (since 2014, individual entrepreneurs and small organizations may not set a limit, but for this a special order must be issued). According to the rules of cash discipline, all cash of the enterprise, in excess established limit at the end of the working day, it must be submitted to the bank for depositing into the current account.

Currently, only banks are required to notify the tax authorities about the opening of an account in accordance with the established regulations.

But thanks Federal law, aimed at currency regulation, the founders of companies are required to provide the tax authority with information about the opening and closing of accounts and deposits, as well as changes in all kinds of details in credit institutions located outside the borders of Russia.

All monetary transactions to own accounts in banks opened abroad from banks from Russian Federation are controlled by the tax authority: upon the first transfer, the authorized bank is presented with a notification about the opening from the tax office.

If an entrepreneur opens an account with a foreign credit institution, he independently reports this to the Federal Tax Service in several ways:

The affixed stamp guarantees compliance with the deadlines established by law.

If information about opening a current account in a foreign bank is transmitted in violation of the deadlines, sanctions of up to 1 million rubles are imposed on the legal entity.

There is a certain procedure for notifying the tax office about opening an account:

• after a private entrepreneur or director (representative) of an enterprise contacts the bank, a service agreement is concluded;
• a record of this action is recorded in the Registration Book, which reflects the name of the business entity and the date of execution of the document, then the date of transfer of information to the inspection is also recorded;
• a message about opening an account is sent to the Federal Tax Service via the Internet at the place of registration of the bank; if the agreement with the client is concluded in a branch, then the data is first sent to the main office, and from there to the supervisory authority.

There is no single message form drawn up when transferring information.

The credit institution’s accountant enters the following information into a spreadsheet:

According to experts, the notification was sent by the bank to the tax authorities automatically in any case and therefore duplication of such reporting documentation it was also unnecessary for entrepreneurs. In other words, these changes to the tax code saved entrepreneurs from wasting extra time and money.

An important innovation is that banks now open a current account for individual entrepreneurs and legal entities only if they have a certain document - a certificate of registration of the organization with the tax authority at its location. Then all information about the accounts in mandatory submitted to regulatory authorities.

Who and when should have learned about the opening of a new Current Account?

The law, until 04/02/2014, provided that each entity related to the sphere economic activity(Individual Entrepreneur or LLC), had to notify state-owned bodies (Tax Service, Pension Fund, Foundation social insurance).

The deadline for submitting a message about opening your own account is no later than 7 days after its opening.

Methods for filling out and submitting the form

And if previously having a current account was a prerequisite for the founders of an individual entrepreneur, now opening a new current account is necessary only if the entrepreneur plans to enter into agreements with other companies or organizations for an amount of more than one hundred thousand rubles.

In accordance with the Federal Law of Russia, notification tax service on opening/closing accounts/deposits in banks of foreign countries is a mandatory condition.

Residents of the Russian Federation are required to submit documents on these transactions, as well as on changes in the details of their account in a foreign bank, to the tax authority at the place of registration. These include:

• citizens of the country;
• stateless persons permanently residing in Russia;
• legal entities.

Documents must be submitted no later than one month after opening a current account. Notice periods in in this case also cannot be violated - this may entail administrative punishment for the founder of the individual entrepreneur.

There are several ways to submit a notification to the Office of the Federal Tax Service of Russia about opening an account in a bank of a foreign country:

• personally,
• using services on the Federal Tax Service portal (in this case, documents must be certified electronic signature entrepreneur);
• or send by mail “with notification”.

Law enforcement agencies have the right to demand information about the presence of a current account with a particular taxpayer. The tax service can also request such data from the bank.

According to Russian legislation, the Federal Tax Service has the opportunity to obtain information about the presence of individual entrepreneurs’ deposits, the opening of a new current account and the flow of funds on it.

Also financial institutions can transmit to the tax service information about the client, such as statements of transactions with accounts and deposits. All of the information listed above can be obtained by inspectors during tax audit a certain enterprise.

Also, the Federal Tax Service may have “questions” regarding a certain financial transaction of an organization - in this case, the bank is also obliged to provide all data on the client’s current accounts and transactions.

But don’t be afraid: the legislation of our country has “protected” entrepreneurs from “excessive” interest on the part of executive authorities.

According to the new law, employees of the Federal Tax Service will be able to obtain this confidential information from banks only if they make motivated requests.

What does the notification about opening a current account look like in form C-09-1 in 2017? What is it for? By whom, how and where is it served?

To carry out his activities, an entrepreneur must register with the Federal Tax Service.

This process involves collecting a package of documents, which until 2017 included a notification informing about the existence of a current account.

It is provided in the form S-09-1 established by law. Let's take a closer look at why it is needed.

Business entity in the process of implementation business transactions uses a non-cash bank account.

What changes came into force in 2017? Let's consider the issue of reporting to the Federal Tax Service in more detail.

Important points

Changes adopted in the legislation regarding the procedure for opening a personal account for individual entrepreneurs have significantly simplified the registration process with the Federal Tax Service.

But the issue of providing a message about opening an account in this regard has become even more urgent.

What you need to know

Until 2017 individual entrepreneur within seven days he had to independently submit the message to the Federal Tax Service at the place of his registration.

In 2017, the obligation of an entrepreneur (for example, as a legal entity) with a tax identification number and registered address to independently bring (send) a message to the tax office about opening a bank account was abolished by law.

Who is now sending the message about starting work with a current account? The bank does this.

Document C-09-1 is filled out by the bank	Namely, a specialist who services a contract with an entrepreneur
The banking institution independently transmits the message to the Pension Fund of Russia and the Federal Tax Service within the regulated period of time.	As a rule, the form is filled out by a bank employee on the day of opening an account for an entrepreneur with a TIN. Has the deadline changed in 2017? No. The message must be submitted to the Federal Tax Service within 7 calendar days. Please note - not working hours (Monday to Friday), but calendar ones. In fact, the period is being shortened
On the day of closing the current account, the procedure is carried out similarly, with the same conditions	What was it like before 2017? The bank closed the current account within several banking periods operating days. The entrepreneur could not conduct cash transactions on the account. A message about closing the bank account was sent to the Federal Tax Service regarding a non-working bank account. What happened in 2017? The procedure for closing an account and reporting to the tax office has been combined in time

Legal basis

The main regulatory documents until 2017 were the Tax Code of the Russian Federation and orders of the Federal Tax Service.

Regulatory documents regulating the form of the message are indicated in the form itself to confirm the relevance of the legal framework.

Before filling out this form, an individual entrepreneur must check the correctness of completion and relevance of the selected form.

A power of attorney for executing a message is not provided if the form is filled out by a bank representative.

Do the place of registration of an entrepreneur and regional regulations affect the procedure for filing a report? No, they don't.

Legal basis for submitting a notification about the start or completion of work with bank account is the same for all regions and regions.

Form S-09-1, which is used to notify the Federal Tax Service about the opening of a current account, is simple, contains clear instructions and can be filled out without outside help in the shortest possible time.

When preparing a form for a message about opening a current account, the following nuances must be applied:

• Fill out the document using a pen with blue ink only/fill out the document form electronically;
• When filling out a document by hand, each letter corresponds to one separate cell;
• The document is filled out twice. One copy remains with the notifying person, and the other is sent to the government agency;
• The document is sent either by e-mail, regular mail, or in person with the assistance of an authorized representative.

It is important to note that in May 2014, a law was passed stating that an entrepreneur should not engage in notification of extra-budgetary government bodies.

Within 5 days, bank employees are required to send a notification to the appropriate regulatory authority.

There are two types of document that can be sent government agencies:

1. In handwritten form, using personal delivery, transmission by proxy or by mail;
2. It is also possible to send a letter electronically.

In the case when a document is transferred personally or with the involvement of an authorized person, one of the copies of the documents must contain the stamp of a state-owned body, as well as the date of receipt of the document.

If the document is sent by email, upon receipt the tax office must send a notification that the application has been successfully received.

The form for filling out message No. C-09-1 to the People Insurance Fund is the original form for notifying government agencies about the creation of a settlement account.

The law provided for in the tax code provides:

• Sending a document from individual entrepreneurs or legal entities at the place of residence;
• The notification must be submitted no later than seven days after opening the account.

Document form No. S-09-1 includes four sheets of A4 format.

First sheet: Title sheet

• On the top line of the sheet you need to write the TIN and KPP. When writing a message about opening an individual entrepreneur account, only the TIN is indicated.
• At the top right, it is mandatory to indicate the tax office to which the application is sent.

• When filling out the next line, you must indicate either the number “1” if the sender is a representative of an organization, or the number “4” if the sender is an individual entrepreneur.
• After this, enter the name of the company/full name of the entrepreneur.
• The lines of information about the person sending the notification are filled in.

Second sheet (sheet A)

• At the top you need to write the number of the open current account, and then indicate the date.
• After this, information about the bank is written. The title must be taken from the "book" state registration credit institutions."
• Then information about the location of the bank is written.

• On the last line you need to indicate your TIN, KPP and BIC details.
• A signature is placed at the very bottom.
• The form is then submitted to the tax authority.

The third sheet is filled out if an account is opened with the federal treasury.

Notification about opening a current account is not required

So, Federal Law dated April 2, 2014 No. 52-FZ to the Tax Code of the Russian Federation and others legislative acts changes were made that came into force in May 2014. Before the adoption of this law, individual entrepreneurs and organizations had to notify tax authorities and government authorities about opening a current account off-budget funds within 7 days from the date of opening (the same obligation existed in relation to closing a current account). For failure to notify or untimely notification of the opening of an account (or its closure), the entrepreneur could be fined 5,000 rubles.

Despite the fact that changes in legislation occurred back in May 2014, questions continue to be received about whether it is necessary to notify the tax office about opening a current account. In this article we will try to dispel all doubts about this and convince you that since May 2014, notification of opening a current account is not required.

Message from opening an account with the Pension Fund

Currently, individual entrepreneurs or owners of an organization do not need to send a notification to the Pension Fund about opening an account, since a law has been passed stating that extra-budgetary organizations must notify banks.

Bank employees send a notification to the pension fund within five days, so the entrepreneur no longer needs to worry about notifications from other organizations.

The situation is similar with the message about closing a current account.

The notification process informs government agencies that the new account has been successfully opened and is ready for the turnover process.

IN this moment the entrepreneur does not need to notify the Federal Tax Service about opening an account as mentioned above.

Before using the example, you should carefully check the legal provisions given in it. In the present they could probably lose their freshness. A reliable sample will help in eliminating ignorance when writing a responsible statement. This will help you save on a specialist contract. Saved money is generally not unnecessary.

To open a bank current account, a legal entity must enter into an agreement with the bank and provide it to specialists required package documents. After checking these documents, the client is identified, which also takes place within the framework of the legislation of the Russian Federation.

Its result may be a decision to conclude an agreement to open a current account or to refuse. A legal entity will be able to start working with a settlement account immediately after the bank makes a corresponding entry in the register of open accounts.

At the same time, a mandatory action prior to starting work with your account will be to notify the tax service about the opening of an account.

Please note that the opening of a current account should be reported not only to the Federal Tax Service, but also to the Pension Fund service and the territorial Social Insurance Fund.

As for the tax office, the notification is sent to the authority at the location of the legal entity (or residence of the individual entrepreneur).

In this case, the Federal Tax Service must notify not only the taxpayer himself, but also the bank servicing the current account.

Notification about opening a current account in tax office is a document drawn up according to form No. S-09-1. The bank is obliged to send this notification within 5 days after opening the account, an individual entrepreneur or any other taxpayer - 7 days. Only those legal entities that have opened a deposit account are exempt from this obligation.

Form No. S-09-1 is a document on four pages:

• Page 1 – “Message about the opening (closing) of an account, as well as the emergence (termination) of the right to use this electronic means of payment for money transfers”
• Page 2 – Sheet A – “Information about the account in the bank that opened (closed) the account”
• Page 3 – Sheet B – “Information about a personal account opened (closed) with the authority Federal Treasury(another body responsible for opening and maintaining personal accounts)"
• Page 4 – Sheet B – “Information on the emergence of the right (termination of the right) to use ECSP for electronic money transfers”

The accountants of the bank in which the current account is opened must notify the federal tax service inspection no later than five days (working days).

Previously, if information about opening an account was not provided, then significant fines were imposed on the owners of individual entrepreneurs and LLCs. Today, notifying the tax authority is no longer the responsibility of business owners. The same is true when closing an account - the bank must provide this information as well.

If the account is opened abroad?

In 2015, a law was adopted (Federal Law No. 350-FZ), obliging organizations and citizens of the Russian Federation to notify about the presence of accounts abroad.

The new form has not yet been precisely approved, but the rules already exist:

1. Notification must be made once a year, informing sum of money at the beginning and end of the period.
2. Submitting an application is carried out in the same way as sending a notification about opening a current account.
3. The tax service may require source documents accounts, as well as a message about changes in account details.

In conclusion, it must be said that it is necessary to send a notification about opening an account to the credit institutions in which the account was opened - it is mandatory if entrepreneurs do not want to pay fines that negatively affect the budget of the entire company.

Don't think that not reporting will help you save money because taxes won't be filed. The tax inspectorate will still find out about the business, and then the fine will be much higher than the tax amount.

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

Notification about opening a 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 limited liability companies 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 of the Tax Code of the 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 the 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 the control of the tax authority: upon the first transfer, the authorized bank is given 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 receipt. 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 of the Pension Fund of the 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 Social Insurance Fund 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 a 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 located in the department of the 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, you should indicate its full details and exclusively full names, 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 of financial reporting documents, there is 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 carry out non-cash transactions 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.

Until April 2014, LLCs and individual entrepreneurs had to be reported to the tax office in the Russian Federation in person within a week after completing the documents at the bank.

An approved form was submitted to the tax office containing the account number, the date of opening or closing the account, the name of the company or data of the individual entrepreneur, KPP and TIN of the company or individual entrepreneur, information about the bank. The completed form was certified by the signature of the director and accountant. If the information was not submitted in time, the company or individual entrepreneur was fined 5,000 rubles, the director or Chief Accountant- for 1000-2000 rubles.

In May of that year the law changed. Since then, this task has been handed over to banks, which open and close accounts for taxpayers. That is, in 2020, as in 2019, legal entities and individual entrepreneurs do not inform the Federal Tax Service about opening accounts in Russia.

How does the bank notify the Federal Tax Service?

When opening a bank, the responsible employee enters data about new clients into the account registration book. The entry must contain the name of the organization or individual entrepreneur data, the date of registration and number of the agreement on cash settlement services, and the purpose of opening the account. The information is first sent to the bank’s head office, then to the tax office. As a result, the date of submission of data to the tax office is entered in the registration book.

Information is transmitted to the Federal Tax Service in three ways:

1. On email address tax Upon receipt of the information, the responsible tax officer sends a response letter to the bank.
2. By written message. The bank sends ordered letter to the tax office at the place of your registration with notification of receipt.
3. Through a proxy when contacting the Federal Tax Service in person. The bank issues a power of attorney to a third party to transfer documents to the tax office.

The tax notice contains:

• name, address and details of the bank where the account is opened (KPP, INN, correspondent account, BIC, account number);
• name of the organization or individual entrepreneur data;
• number and date of the contract;
• number and date of opening of the current account;
• legal certificate data persons or individual entrepreneurs about registration with the Federal Tax Service;
• code of the tax office where the letter is sent;
• position and contact information of a bank employee.

The document is generated in 2 copies: for the Federal Tax Service and the bank. If it is filled out by hand, you must follow two rules:

1. One cell - one letter.
2. Using a pen with blue ink.

Deadlines for submitting an application to the tax office

When opening an account for an LLC or individual entrepreneur, the bank is required to inform the tax office 5 working days in advance.

If deadlines are not met, according to Art. 132. Tax Code of the Russian Federation, fines are imposed on both the responsible bank employee in the amount of 1,000 to 2,000 rubles, and the bank itself in the amount of 20,000 rubles. For untimely sending of information about closing an account or changing details, the bank faces a fine of 40,000 rubles.

Procedure for changing the current account

Legal entities and individual entrepreneurs are not required to inform the Federal Tax Service about a change of account. This responsibility is also transferred to banks: the bank that closes the account reports the closure, and the bank that opens the account reports the opening.

Notification about opening a current account abroad

According to Federal Law No. 173 legal. individuals and individual entrepreneurs must independently inform the tax authorities about the opening and closing of current accounts in foreign banks, as well as about changing account details. Foreign banks, i.e., who opened a current account outside the Russian Federation, do not deal with such issues. If the notification is not received within the appointed time, legal. a person or individual entrepreneur faces a fine of up to 1 million rubles.

How to notify the tax office about opening a current account abroad

You must inform the tax office within 1 month. from the date of opening an account abroad. To do this, an individual entrepreneur or LLC fills out a notification about opening an account, a sample of which is available for download on the official website of the Federal Tax Service.

You can submit documents in one of the following ways:

• contact the Federal Tax Service in person;
• send a package of documents by mail with notification of receipt;
• online via free program“Taxpayer Legal Entity”, which is posted on the Federal Tax Service website.

Notification of the Pension Fund of the Russian Federation and the Social Insurance Fund about the opening of a current account

After the new law came into force in 2014, legal. Individuals and individual entrepreneurs stopped independently notifying the Pension Fund and the Social Insurance Fund about opening a current account. This function is performed by banks. The bank is obliged to transfer information no later than 5 days from the date of opening or closing the account.

Notification of counterparties about the opening of a new current account

When concluding agreements with partners, the method of payment and Bank details for translate. The Bank does not inform its clients' counterparties that they have opened an additional current account. This must be done by the individual entrepreneur or legal entity himself. face. If the counterparty was not notified of the change in details, the money goes to a non-working account or hangs up in intrabank accounts. That is, they do not go to the recipient’s account. But despite the fact that the money did not reach the organization, the seller fulfilled his obligations. Disputes in this situation are pointless.

Therefore, in order to avoid difficulties in receiving payment, it is important to notify the counterparty in a timely manner about adding a current account.

To do this, just send information mail about opening a current account by e-mail or regular letter with notification of receipt. The latter will help avoid disputes in court.

If, after receiving the notification, the counterparty sent money using the old details, this is considered a violation of the terms of the contract. Then your claims will be justified.

Registration of a current account by a legal entity or individual entrepreneur requires the mandatory notification of regulatory authorities. The legislation of the Russian Federation defines the procedure, deadlines and forms for submitting notifications, and also establishes the range of organizations whose functions include this responsibility and the list of regulators that must be notified.

From the material you will learn who should send a notification about opening an account in 2018, and whether this should be done in principle.

Notification about opening an account to the tax authority

The laws of the Russian Federation provide for mandatory notification tax authorities on registration of bank accounts of companies and individual entrepreneurs. In 2014, regulatory changes came into force, according to which the functions of notifying the Federal Tax Service about the execution of settlement and cash services are assigned to banks. Previously, a document confirming an account with a banking institution was submitted directly by the applicant.

The new rules also abolished the liability of legal entities and entrepreneurs for failure to provide the tax regulator with notifications about opening and closing accounts.

Thus, in 2018, LLCs and individual entrepreneurs are not required to notify the Federal Tax Service inspectorate about registering a current account. This obligation is imposed on banks, which must provide appropriate notification within 5 days from the date of conclusion of the cash settlement agreement.

Notice of opening a settlement account to the Pension Fund

In 2018, organizations and individual entrepreneurs who registered settlement and cash services in the bank are not required to notify the Pension Fund about this.

The corresponding changes to the standards were adopted by the government of the Russian Federation and enshrined in Federal Law No. 50 of April 2, 2014. Previously, the law provided business structures with 7 working days to notify the Pension Fund of Russia about registering a bank account.

Report to the Social Insurance Fund

According to amendments adopted in 2014 current legislation, the requirement to notify the Social Insurance Fund when registering a settlement account has been cancelled.

The changes apply to accounts opened in Russian and foreign banks.

Notification form for opening a current account

Below is a sample message about opening an account, approved by Order of the Federal Tax Service of the Russian Federation dated June 9, 2011 No. ММВ-7-6/362@ (as amended by Order of the Federal Tax Service of the Russian Federation dated November 21, 2011 No. ММВ-7-6-90@).

Sample notification form

Information procedure until 2014

Before the adoption in 2014 by the government of the Russian Federation of amendments to regulatory framework there was a strictly defined obligation for legal entities and individual entrepreneurs to notify the regulatory authorities by letter about the opening or closing of current accounts in the proper manner and within the time frame. The applicants submitted to the Federal Tax Service a message drawn up according to in the prescribed form S-09-1 and issued in 2 copies.

The letter form included 2 sheets: the first contained information about the applicant, the second provided the details of the bank that issued the cash settlement agreement. The document was sent to the tax authority without the need to pay state duty and notarization.

The legislation provided companies and individual entrepreneurs with 7 working days from the moment of registering a bank account to submit the relevant notification. Violation of the regulations could result in a fine. In case of concluding agreements with several banking organizations, there was a need for separate notification for each current account.

It was allowed to fill out message forms in the following ways:

• using a computer;
• in manual format using a ballpoint pen with blue ink, strictly block letters, placed one at a time in specially designated cells.

The notification was certified by the signatures of the manager and chief accountant, as well as the company’s seal and supplemented by a certificate from the bank confirming the execution of the cash settlement. To send the document, the format of a postal letter with a description of the attachment was used. The postmark indicated the date of the message.

In addition, when opening bank accounts, owners were required to report this to the Pension Fund and Social Insurance Fund.

Notices about accounts opened outside the Russian Federation

The currency regulation procedure in force in the Russian Federation provides for the obligation of company owners to notify regulatory authorities about the opening and closing of accounts in foreign banks.

The law also obliges to inform regulatory authorities about any changes in the details of an account opened by a foreign banking organization.

Before the adoption of changes in 2014 tax law In the Russian Federation, absolutely all business entities were required to send a notice of opening a current account to the tax service no later than after the expiration of a seven-day period from the moment of its opening. This norm was imperative and therefore had a compulsory nature. For non-compliance, offenders had to suffer a well-deserved and legally established punishment - administrative penalty from 5000 rubles.

Until 2010, it was necessary to report this event only to the local branch of the Federal Tax Service of Russia. After 2010, under the influence of changes made to legislation Insurance companies received great powers. Now they were given the function of full control over insurance premiums of individuals and legal entities. Therefore, from January 1, 2010, it was necessary to send the relevant notifications not only to the tax office, but also to the Pension Fund, as well as to the Social Insurance Fund and the Mandatory Mandatory Fund. health insurance RF. There is no need to send a notification about opening a current account to the above authorities since May 2014. This requirement has been completely abolished.

Why do you need a current account?

Today there are several main types of bank accounts, namely:

• current;
• facial;
• deposit;
• loan;
• card;
• calculated

They differ from each other intended purpose and currency. The first type is most common among ordinary people who do not associate their professional activity with entrepreneurship. Things are a little different with r/s. This type of bank account is in demand by business entities. The following categories of persons can:

1. Individuals not involved in commercial activities. For example, pensioners or people with limited physical abilities. These people open personal accounts for crediting them with all kinds of benefits, benefits and other types social payments.
2. Individuals (individual entrepreneurs - individual entrepreneurs).
3. Legal entities(organizations).

A current account is a kind of bank client account that reflects the financial status of the funds in the account. Thanks to such a financial instrument, its owner can carry out non-cash payments with his clients and partners. According to the law, a business entity is not obliged, but has the right to open a bank account. Only he himself can decide whether he needs a bank account or not. However, this norm changes its dispositive nature to imperative if the amount of transactions concluded between counterparties exceeds 100,000 rubles.

State registration

If necessary or desired, you can open an account at any stage of business formation. However, most often this happens in parallel with the state registration procedure, which is mandatory for all business entities.

Until May 2, 2014, if a newly created individual entrepreneur or a representative of an organization did not know where to report the opening of a current account, various consulting services came to their aid. Moreover, if the taxpayer could not independently submit the necessary certificates and notifications to the regulatory authorities, then employees of the same consulting or outsourcing companies could do this for him.

All information about opening a current account in the event of a notification being submitted to the insurance and regulatory authorities by a third party must be supported by a power of attorney, otherwise the document will not be accepted. In accordance with the law, not only its direct owner, but also his attorney can register an account with a bank, provided that, in addition to registration documents, he also submits.

The same applies to sending the necessary notifications to other regulatory and insurance structures. An attorney can send a notification about opening a current account to the Social Insurance Fund, the tax service and the Pension Fund of the Russian Federation only if he has permission (power of attorney) for such actions.

How to open a bank account: Video

Special shape

The notification document had a form strictly defined by law. Its form could be found and downloaded on the official website of the Federal Tax Service of the Russian Federation. There you could also find a sample filling, as well as the basic rules for drawing up the document. Here are some of them:

1. It is advisable to fill out the C-09-1 form with a pen with blue ink. It is also possible to fill out the form using a computer. If the second option is chosen, then you cannot add anything with a pen, and vice versa.
2. Each cell corresponds to a separate letter. If the form was filled out manually, then all the letters had to be written in printed form.
3. S-09-1 for each account was drawn up in two copies. The first option remained with the owner-taxpayer. The second was sent to the tax office.

Information about opening a current account was entered into the form without blots or errors. Otherwise this document the inspection refused to accept until all the shortcomings were corrected. Unlike a power of attorney and other important documents, this message did not need to be notarized. Payment state duty there was also no provision for paperwork when preparing and sending it.

Methods for sending notifications to regulatory authorities

In order to make life easier for taxpayers, the Federal Tax Service has provided them with the opportunity to send documents for business registration, as well as all kinds of notifications in several ways.

In electronic form

By going to the official website of the Federal Tax Service, the user can fill out and send all the important documents for registering and servicing his business. Form C-09-1 was no exception. There, on the website, the client can find examples of filling out the form and, if necessary, seek help from an online consultant.

Via postal service

In this case it was necessary to send valuable letter about opening a current account with the tax office with a mandatory inventory of all contents inside. The date of sending the letter was determined by the stamp. One was placed on the option that remained with the account holder, and the second was noted on the copy for the local branch of the Federal Tax Service. Only with the help of this sign could the sender confirm the timing of sending the notification.

Personally

The head of an organization, the founder of a company or an individual entrepreneur could submit the form independently by coming to the tax office at the place of registration of the business.

Transfer through an attorney

If you have opened a current account, but do not know who to notify and how, or there is simply not enough time for this, then a trusted person can also take care of this issue, but subject to a notarized power of attorney confirming the right to carry out such actions on behalf of the principal.

It does not matter when the business entity registered its business. The important thing is when he opened an account with a credit institution. The fact is that the taxpayer, by law, in any case was obliged to send a message about this to the tax office. The notice period for opening a current account is seven business days from the date the account starts operating. If this requirement was not met, the violator would face sanctions.

Fines

For violating the established rules and regulations, the unscrupulous taxpayer faced punishment - an administrative fine, but not (in full or in part). Such a measure of influence is provided for by law only for those offenders who have not provided tax returns and other financial statements tax authorities in deadlines. When opening an account, only a fine could be collected for failure to notify about this event.

Very dangerous for “forgetful” business entities was the fact that the number of notifications to the Federal Tax Service should have been equivalent to the number of active accounts. That is, if a taxpayer opened not one, but three accounts at once in one bank, then there should also have been three notifications to the regulatory authorities.

The same situation applies to fines. If an entrepreneur forgot to notify the tax office about his three accounts, then the fine of 5,000 rubles was multiplied by 3, and the amount was equal to 15,000 rubles. The bank’s notification about opening a current account, in addition to the tax service (since the beginning of 2010), also had to be sent to the Social Insurance Fund, Pension Fund and the Compulsory Medical Insurance Fund. For non-compliance with these rules, a fine of 5,000 rubles was also provided.

Reference

According to the law, law enforcement agencies, if necessary, have the right to request from tax authorities or the banks themselves. Request from financial institution The Federal Tax Service itself can also provide information about the taxpayer’s account. In fact, such a document can be obtained only in two ways:

• submitting an application to the bank;
• sending an application to the local Federal Tax Service.

In the first case, a certificate from the bank about opening a current account will reach the recipient only after he completes an application in any form and sends it to the bank. In the second case, the actions are identical. The preparation of such certificates itself takes relatively little time. It may take five days for the data to be verified and processed properly. But due to the presence of irrational bureaucracy in the work of state and non-state structures, the entire process can take from 5 to 30 days. At the moment, executive authorities are struggling with such delays, which consume the time of conscientious citizens and business entities.

The notification about opening a current account has been completely eliminated since 2014. From May 1, 2014, in accordance with Federal Law No. 59, when opening one or more account in credit organization The taxpayer is relieved of the obligation to draw up and send various notifications to insurance funds, and from May 2, 2014, this obligation in relation to the tax authorities was canceled, in accordance with Federal Law No. 52. Such changes in the legislation of the Russian Federation saved all current account holders from unnecessary paperwork.