Nuances regarding the message about opening a current account. The message about opening an account with the tax authorities is no longer handed over

Each newly created legal entity is required to obtain a bank account. In connection with the law on non-cash storage Money fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account at will.

Document History

Before the start of the action federal law 212 dated May 1, 2014, a legal entity was required to notify the tax authorities of all open bank accounts. Since 01/05, 2014, the situation has changed and it has become optional to provide a message about opening an account to the tax office. Now entrepreneurs do not need to worry about how to do this, and what they face for a delay in notification. Passed law made life easier for the business. But still, this article will tell you how it was before, how the forms were filled out and what penalties were imposed on the company in case of ignoring such an obligation.

Who should have known about the opening of a new account

Three public services were supposed to receive a message about opening an account:

• The Federal District Tax Service, in which the enterprise was registered;
• branch of the Social Insurance Fund;
• branch of the Pension Fund.

All these controlling organizations are engaged in checking budget payments, so they simply need information about opening a current account. Individual entrepreneurs and others legal entities were obliged to inform their territorial branches about the receipt of the invoice.

This had to be done with the help of a completed written notification, for which a specialized paper notification form was created. Let us recall once again that at present such a document has become optional.

Rules for filling out a notice

Regardless organizational form, all companies, enterprises and individual entrepreneurs used the approved form No. C-09-1. This form was divided into several sections. The title page contained basic information about the company, and sheets A and B contained information about where current accounts were opened. Moreover, sheet B was filled out only if it was necessary to open an account with the Federal Treasury.

Ways to fill out the form

The message about opening an account with the tax office and funds could be filled in manually or using special program. At the same time, blots, corrections and fuzzy information were not allowed. This form was signed CEO, and the seal of the enterprise was put at the bottom.

Mandatory fields of form No. С-09-1

Like all standard documents, the form had required fields for filling. According to the registration documents of the company, in the form No. С-09-1 on title page filled in the code tax authority.

Be sure to put a mark on where exactly the account was opened: in the federal treasury or in a bank. The further need to fill out sheets A and B depended on this. All registration numbers (TIN \ KPP, PSRNIP or PSRN) were also filled in. Next, it was necessary to declare the head of the company or his official representative. The date, contact phone number and signature were also required.

Completing page A (form No. C-09-1)

Information about the credit institution was indicated on sheet A. The name of the bank, BIC, its address, TIN \ KPP and the current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. Accurate information about opening a current account was duplicated in a bank certificate on opening an account.

Sending notice to the Pension Fund

Slightly different information was provided for the Pension Fund. Along with the mandatory details - the full name of the legal entity, full name individual entrepreneur, KPP, TIN - the form indicated a personal registration number assigned during company registration.

It was important to tell the name of the branch of the fund to which the organization was attached. Information about the bank and current account was filled in similarly to the tax message.

Message No. С-09-1 to the Social Insurance Fund

The information sent to the FSS was similar to that contained in the message about opening an account with the tax office. The only difference was the registration number on the title page, issued by the Social Security Fund. The message must be accompanied by a certificate from the bank on opening an account. And in the case of opening several accounts, a separate sheet was filled out for each.

Notification about opening an account in the tax office, terms

The time limit for sending the notice was the main regulator of liability. For untimely reporting of information, the enterprise was threatened with rather large fines, namely, 5,000 rubles for each invoice were paid by legal entities and 2,000 rubles were required to be paid by individual entrepreneurs.

The notice of opening an account with the tax office had to be submitted within seven days from the date of opening. The date of assignment of the current account was indicated in the bank certificate. It was possible to send a message by mail, the main thing was to do it quickly and on time.

In connection with the simplification of the named obligation, penalties are canceled, and firms do not need to worry about non-compliance with deadlines. But the cancellation of the obligation does not mean that information about the accounts is not received by the regulatory authorities. Just modern technologies allow banks to independently send information about newly opened accounts. And it became convenient for everyone, as a lot of time is saved.

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 peculiar account for clients of an organization that helps to understand the state of the client's financial situation. The tool helps to carry out 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:

1. Date and signature along with contact phone number.
2. Founder information.
3. Description of the place where the account was opened.
4. Special code.
5. 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. Most main factor- day and time when the current account was opened. Maximum term for processing and sending notifications - 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 good reasons are not available 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 provided one of the types 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:

1. . It is not required for individual entrepreneurs.
2. A document to confirm that Rosstat gave the originator codes corresponding to the activity.
3. Document confirming the completion of the procedure state registration.

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 internal rules financial institutions, they must separately inform their customers of 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.

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

For notice tax office 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 notifications

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 meet deadlines will result in 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:

1. The first is legal entities, they paid 5000 rubles.
2. 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 are also 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.

If an organization or an individual entrepreneur is opened for doing business, this fact must be reported to the Tax Service. But if earlier the bank client himself provided a notice of opening an account within 7 days after signing the service agreement, now the situation has changed.

What has changed since 2014

In April 2014, changes were made to the Federal Law, after which the life of business representatives became easier. Previously, they independently reported to the tax office about the opening of details within 7 days after the conclusion of the contract for banking services. Failure to comply with this requirement led to a fine. If the message about opening an account with the Federal Tax Service did not arrive on time, the violator paid 5,000 rubles.

In 2019, there are no such difficulties. A businessman should not think about whether it is necessary to inform the tax service about opening a current account in 2019, the bank is responsible for data transfer. It is he who interacts with the IFTS and sends her a message about opening an account.

The obligation of the bank is to transfer information about the opening of details

Now it is banks that are legally obliged to deliver information about the opening to the Federal Tax Service, and the law establishes the procedure for sending information. 5 days are given to notify the tax authorities about opening a current account.

Important! Only working days are taken into account when determining the term. That is, the bank transmits information to the Federal Tax Service within 5 days, excluding weekends and holidays.

How the bank submits a notice of opening a current account:

1. An organization or an individual entrepreneur applies to the office where the contract for cash settlement is concluded.
2. An entry about an open account appears in the Registration Book. It reflects the name of the client (company, individual entrepreneur), the date of conclusion of the document, its number, the purpose of obtaining details. After that, a record will appear in the same Book about the date of transfer of information to the IFTS.
3. A message about opening an account with the tax office is sent via the Internet. The bank sends it to the tax authority at the place of its registration. If an account is registered at a branch, then the branch informs the head office about this first, and then it sends the data to the Federal Tax Service. Regardless of the place of conclusion of the contract, the information must still be transferred within five days.

What does an account opening notification contain?

The law provides for a form for the transfer of information. As such, there is no form on opening a current account by the company, the accountant of the credit institution fills out an electronic Excel form, entering the following information into it:

• code of the tax authority to which the notification of opening a current account is sent;
• the name of the bank or its branch where the client applied;
• the exact location of the branch where the contract was concluded, or its branch;
• registration number of the bank, its BIC, TIN, KPP, OGRN;
• name of the client: company or individual entrepreneur;
• series and number of the client's certificate of registration not registered by the Federal Tax Service;
• date of conclusion of the service agreement, its number;
• date of formation of the invoice, its number;
• information about the representative of the bank, indicating the phone number and position.

Now the client does not need to fill out the form on his own, this obligation is legally assigned to credit organizations. They inform the IFTS about opening a current account in 2019 and are responsible for the timeliness or relevance of the information provided.

Important! If the tax notice of opening a current account was not sent within the statutory period of 5 days, the bank employee responsible for sending the information is responsible. A fine of 1000-2000 rubles is imposed on him.

In addition, the bank is also fined for the late submission of a message about opening an account. According to the Tax Code of the Russian Federation, Article 132, the amount of the fine is 20,000 rubles.

Do I need to report the termination of service to the tax office?

The principle is exactly the same - in 2019 and in subsequent years, clients still do not transfer information on their own. A notice of closing an account of any citizen, company or individual entrepreneur is sent by a financial institution.

Until 2014, business representatives transmitted information about the termination of banking services on their own, after this obligation was legally assigned to banks. The notice of account closure must be received by the Federal Tax Service within 5 working days after the termination of the contract, the corresponding entry appears in the Registration Book. That is, the period for the bank to report opening an account and closing it is identical

If a fine of 20,000 rubles is due for late reporting to the tax office about opening details, then a fine for not submitting information about closing or changing details is 40,000 rubles. So, banks tend to report in tax information in the prescribed period, violations are rare.

Continuing the topic of electronic money, the legislation obliges taxpayers to give within seven days account opening message in a bank or payment system to the tax authority (clause 2, article 23 of the Tax Code of the Russian Federation). It also spells out the obligation to submit the same message when closing an account.

Individual entrepreneurs notify the IFTS of the accounts used in entrepreneurial activity. They also include accounts, opening in electronic payment systems and personal plastic cards that accept commercial payments.

In addition to tax, about opening and closing accounts, you need to give messages to the Pension Fund and the Social Insurance Fund.

We report to the tax

To notify the tax authorities, form No. С-09-1 “Notice on opening (closing) of an account ( personal account). The form is approved by order of the Federal Tax Service No. ММВ-7-6 / [email protected] dated 06/09/2011 as amended by the Order of the Federal Tax Service No. ММВ-7-6/ [email protected] dated 21.11.2011

The form contains a title page, sheet A (information about a bank account), sheet B (information about a personal account with the Federal Treasury), sheet C (information about the right to transfer electronic money).

On the title page, the TIN, KPP (for organizations), page 001, tax authority code (4 digits), taxpayer code (1-organization, 4-IP) are filled in. The organization fills in the name in full, and the entrepreneur only fills in his last name, first name and patronymic (without IP).

Next, the organization prescribes the OGRN number, the entrepreneur - the OGRN number, the message type code (1-opening or 2-closing), institution code (1-in the bank, 2-in the FC). When opening an account plastic card or the right to use electronic means of payment, set 1.

Attach a copy of the bank's certificate of opening (closing an account) to the message. The message (title and 2nd page) is signed by the head of the organization, an entrepreneur or a representative acting on the basis of a power of attorney. For individual entrepreneurs, the power of attorney must be notarized. Don't forget to stamp and include a contact phone number.

Sheet A is filled out when opening a bank account on the basis of a concluded agreement. All details are contained in the agreement: account number, date of opening, name of the bank, its location, TIN, KPP, BIC.

Sheet B is filled in by taxpayers financed from the budget. All necessary data about the treasury and the bank are also taken from the contract.

Sheet B is a new addition to the message and is filled out when using electronic means of payment. All data is taken from the agreement with the payment system, indicating the details of the account linked to it and the bank in which it is opened.

As a result, a message is formed on 2 sheets. You can submit it to the IFTS:

• personally in 2 copies, one of which with a tax mark, keep with you;
• through a representative with a power of attorney (also in 2 copies);
• by mail by registered mail with a description of the attachment (1 copy);
• via electronic communication channels, signed by the EDS of the head, or through intermediaries.

For untimely notification of the opening (closing) of an account, a fine of 5,000 rubles is charged for organizations and individual entrepreneurs, and for officials a warning or a fine of 1,000 to 2,000 rubles (Article 118 of the Tax Code of the Russian Federation).

PFR message about opening an account

There is no approved form of reporting to the FIU, but there is a recommended one. Regional offices can develop their own forms or use the proposed ones.

The message is also submitted in two copies within seven days from the date of opening (closing) of the account and is regulated by Art. 28 of the Federal Law No. 212 FZ of July 24, 2009 A copy of the bank statement must be attached to the message. You can submit a document in person, by registered mail with a list of attachments or through a representative, giving him a power of attorney.

A fine for late reporting is charged in the amount of 5000 rubles.

FSS account opening message

Notifications to the FSS at the place of registration of the insured are submitted by all legal entities and individual entrepreneurs, that is, those who are registered with the territorial authority. If an entrepreneur works alone, then he is not required to register with the FSS and submit a message there.

As in the FIU, the message is submitted in 2 copies. with a copy of a certificate from the bank and a fine for late notification, also 5,000 rubles.

Thus, when opening or closing accounts in a bank, treasury or in the electronic payment system, do not forget to file in a timely manner account opening message or its closure.