Filing a notice of opening an account with the tax and other state funds. Notification of the Infs on the opening of a current account

There are several types of accounts that can be opened at the bank: card, loan, deposit, personal, current.

Currency and purpose are the main features by which these accounts differ from each other. Current accounts are most common among ordinary citizens, if the profession is in no way connected with entrepreneurial activity. But the subjects of this activity prefer to use current accounts.

Settlement accounts become a kind of account for the organization's clients, which helps to understand the state of the client's financial situation. The tool helps to 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. Company name or personal information 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 announcing the opening 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. A document confirming the completion of the state registration procedure.

It is recommended to study in advance the tariffs for opening an account with organizations that are closest to the office or to the main place of residence. The largest organizations always cost more. It should be borne in mind that the rules of service also differ, including those related to opening current accounts.

According to the law, law enforcement agencies may require banks or tax authorities to provide information about current accounts that are opened with a particular client. Representatives of the tax service itself also have this right.

Such a document can be obtained two ways: sending an application to the local IFTS and submitting an application to the bank.

Additional paperwork will be required in order to certify the account. This is especially important for individual entrepreneurs. They need:

• license, if the activity falls under the relevant requirements;
• passport for identification.

One passport will be enough if the activity is not subject to licensing.

In some cases, they may require a card with a sample signature of the applicant himself or a person who is empowered to perform certain actions on his behalf. But this is usually only necessary for those who plan to make electronic payments.

According to 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.

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 filled in TIN, KPP (for organizations), page 001, code tax authority(4 digits), taxpayer code (1-organization, 4-IP). 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.

All business entities are required to inform government agencies about opening an account with a credit institution. For this, certain documents are provided. A current account is a bank account used to record customer financial transactions.

When opening an account, each employer needs to know who, how and where should report it, what consequences are possible if this is not done in a timely manner.

Basic information

Depending on the intended purpose and currency, accounts are divided into current, deposit and settlement.

The latter type can be registered by the following categories of citizens:

• not leading commercial activity individuals;
• individual entrepreneurs;
• legal entities.

The notice of opening an account has a specific form established by law.

There are certain requirements for its design:

• the form is filled in with a pen with blue ink or in electronic form;
• letters must be capital and printed;
• a separate cell is intended for each letter;
• you need to put dashes in empty cells;
• 2 copies of the document are made.

The notice may be sent by email, regular mail, in person, or through a trusted agent. It can be submitted by both managers and other employees by a notarized power of attorney.

When submitting papers in person, one copy is stamped by the state agency and the date of acceptance. This indicates that the organization complied with the deadlines for filing the notification. When sending a notice electronically, the addressee sends a letter confirming their receipt.

To open a legal account the person provides the bank with a list of securities:

• registration document;
• paper on tax registration;
• notification of the assignment of statistical codes;
• paperwork to open the location address;
• a record of the beginning of the activity of an economic entity;
• the passport.

The IP will need the following documents:

• registration document;
• the passport;
• code assignment message;
• extract from the EGRIP.

You need to fill out the notification in stages:

1. Organization name (IP) and basic details.
2. Information about the serving bank.
3. The code of the tax service at the place of registration and the category of the taxpayer (legal entity or individual entrepreneur).
4. In two empty cells put the number "1" in each.
5. In the column for the signature put the value "3" for legal entities and "1" - for individual entrepreneurs. Indicate personal information, phone number, stamp.

If employers did not know the procedure or for some reason could not independently inform state organizations about creating an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the indicated authorities.

From May 2019, taxpayers do not have to report off-budget funds about opening an account. This responsibility rests with the banks. They have 5 days to do this. Customers are not charged for shipping.

Create a bank account

To open an account you need:

• choose a suitable credit institution;
• request a list of papers required for the procedure;
• prepare and submit the necessary documents;
• apply for opening an account;
• wait for a message from the bank about the start of a new account.

Having a current account provides the owner with the following benefits:

• guarantees the safety of financial resources;
• makes it possible to carry out non-cash transactions;
• grants the right to transfer taxes and contributions without visiting the relevant authorities;
• allows you to withdraw cash if necessary.

Since 2010, for all business entities, the obligation has been introduced to inform the IFTS, PFR, FSS about the creation of an account. Until that time, the client reported only to the tax office.

For non-compliance with the law in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rubles. for individual entrepreneurs and officials.

If two documents were not submitted, for example, when opening several accounts at once, the sanction doubled and amounted to 10,000 rubles. and 4000 rubles. respectively.

Change in legislation since 2019

Today, many entrepreneurs are wondering: is it necessary to notify government agencies about opening a bank account?

Law No. 59-FZ of April 2, 2014 on Amendments to Certain Regulations of the Russian Federation established that from May 1, 2019, taxpayers are not required to notify off-budget funds about opening or closing an account.

From May 2, 2019, it is no longer necessary to notify the tax account about the created account (Law on Amending the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. С-А-4-14 / 8901 dated 08.05.14 and the official comments of the FSS of the Russian Federation.

The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for informing lies solely with credit institutions.

Accordingly, laws No. 52 and No. 59 also abolished the administrative responsibility of payers for failure to report or late submission of information about opening an account.

Who needs to issue a message about opening a current account

Until May 2019, it was necessary to issue a message on opening a current account for the following authorities:

• tax office;
• pension fund;
• social security.

Each of the listed government agencies used its own notification form.

Issues related to opening a current account are regulated by legislative acts, the main of which are given in the table:

The developed notification forms for all government agencies had a similar form. So, the required form was on the FSS website. It was not legally approved, so insurers could use it or independently created it.

The following mandatory information was reflected in the social security message:

• the name and address of the foundation;
• name, location, basic details of the legal entity (IP);
• FSS registration number;
• the date the account was created;
• date, employer's signature, stamp.

Social insurance does not need to be informed about the opening of deposit, loan, transit accounts.

Tax Service (IFTS)

The notice is sent to the IFTS on the same day that the account was opened. The next day, the tax authorities send a response notice to the bank with information about registering an account with the Federal Tax Service.

When notifying the tax authorities, you must adhere to certain rules:

• The tax authority should be informed when two conditions are met: there is an agreement with the bank, the receipt and withdrawal of funds from the account is allowed;
• the message has the form No. С-09-01 and is signed by the director of the organization;
• the document is sent to the inspection personally or in the form of a letter;
• the notice period is one week;
• notified by the IFTS at the place of registration of the taxpayer.

Late informing the tax authorities is punishable by a fine, in addition, the director of the organization may be involved in administrative punishment.

If the message is sent in a timely manner, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the indicated reasons is corrected by the taxpayer and re-submitted to the inspection.

Pension Fund

Jur. individuals and individual entrepreneurs should remember the need to notify the pension fund about opening an account. A recommended notification form can be found on the Foundation's website. It is filled out by hand or on a computer.

If the message is submitted in an arbitrary form, it must contain the following mandatory information:

• name, address, code of the applicant;
• PFR account number;
• account number and bank information;
• opening date;
• signature of the director of the organization, seal.

The notification to the Pension Fund is filled out in two copies, one of which with a mark of acceptance is returned to the applicant. When opening several accounts at the same time, a separate message was issued for each.

It was required to notify the tax and off-budget funds within seven days. The countdown began from the date following the opening and was made in business days.

Former notification form and procedure for filling it out

Until May 2019, to notify the Federal Tax Service of the opening of an account, a notification of form C-09-1 was used. It was the same for all business entities. The form consisted of a title page, sheet A - for accounts opened with a bank and sheet B - accounts with the Federal Treasury.

The form was filled out by hand or on a computer and contained the following mandatory information:

• the name of the company (IP) in accordance with the constituent papers;
• and checkpoint;
• OGRN (OGRNIP);
• tax code;
• in the cell of the message about opening an account, the number “1” was put and the organization where the account was opened was selected;
• information about the head or representative;
• date, signature, telephone number of the applicant.

The second page (A or B) reflected the account data: number, date of opening, name and details of the bank. Also stamped and signed by the authorized person. The above data was in the constituent papers of the company, a certificate of state registration of an individual entrepreneur, an agreement with a bank.

The FIU notice contained the following information:

• information about the insured;
• PFR registration number, branch name;
• account information: number, date of opening;
• bank information;
• date, signature of the applicant, stamp.

Social Security provided similar data. Attachments to the notification were a certificate of opening an account and a copy of the power of attorney confirming the authority of the contractor. The title page contained information about the applications.

What's new in 2019

In 2019, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.

The forms of notifications and the procedure for submitting them by a credit institution to the tax office are regulated by Art. 86 of the Tax Code of the Russian Federation. It contains a link to the Order of the Federal Tax Service No. ММВ-7-14/ [email protected] dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to accounts of citizens.

The document contains the following information:

• account number and type;
• tax code;
• name, address, details of the bank;
• name and details of the organization (IP);
• date and number of the banking agreement;
• account opening date;
• position, full name, signature of a bank employee and date;
• telephone.

The notification form for a new account of an individual is established by the same order of the IFTS (Appendix 3) and has the form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.

Residents must inform the IFTS at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body that controls the issues of taxes and fees.

The requirement also applies to new accounts for loans, deposits, deposits, etc. Residents include organizations and individuals registered in the state and fully subject to its legislation.

Prepare a document conveniently with the help of free program"Taxpayer LE". You can transfer it to the bank in person, by mail, via the Internet.

So now alert state structures credit institutions must open an account. Employers have been exempted from this procedure since 2019. The exception is residents who opened an account outside of Russia.

We will help you choose the code for the type of business activity for individual entrepreneurs on UTII

Settlement account - a bank record for accounting for 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 employees of the organization pass through the account.

Document Definition

Account opening notice certificate of education account in the bank. In the past, it was necessary for entrepreneurs to send a notification to the tax office on their own, but in May 2014 a law was passed that shifted the responsibility for submitting documentation to the bank's accounting department.

Individual entrepreneurs must notify the local tax authorities if they participate 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 date.

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

They contained information such as:

• and its form;
• data of an individual entrepreneur;
• account opening date;
• details of the settlement organization;
• full account details - bank address and personal number, taxpayer identification number and KPP assigned to the organization.

The papers were accompanied by a certificate from the settlement organization on the creation of a current account. Official document certified by the seal of the company, as well as the signatures of the head and chief accountant.

Since 2014, changes in Russian legislation have shifted the responsibility of notifying an account 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 the control of the tax authority: upon the first transfer, the authorized bank is notified of the opening of a current account from the tax authority.

Since if the company exists outside the Russian Federation, the 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;
• perform a transaction over the Internet.

Message order and notification methods

For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts 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 a local branch. 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, a notice of opening a current account must be submitted to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Shelter from the tax fact of opening an account is punishable by a payment 5000 rubles.

You can submit an 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 sent in person or by mail. Notifying the insurance fund of opening an account is only necessary if the company is hiring employees. For a number of individual entrepreneurs, this is not relevant.

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

• for delay in notifying the Pension Fund of the Russian Federation an official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs, the punishment provides for the payment 5000 rubles;
• to avoid notifying the Social Security Fund for the responsible person of the company, a fine is provided in the amount of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine in the form of 5000 rubles;
• in case of contacts with the IFTS: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, for legal entity and an individual entrepreneur, the amount of payment is 5000 rubles.

Forms and applications

The notice of opening a current account is stored in two copies. One of them is located in the tax office or fund, and the second is kept by the founder of the company. The notification is stamped to ensure compliance with the deadlines for notification.

Sample applications 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 public services.

Forms for opening and changing a current account are different.

To simplify and automate the process of preparing legal entities and financial documents financial 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 conduct non-cash financial transactions with customers and employees, pay taxes and contributions. All you need is to get an account notification public institutions and compose on time tax reporting. Its form and terms depend on the system of taxation chosen by the company.

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

Settlement account - an account of an individual entrepreneur or a company in a bank, intended for accounting and conducting financial transactions, as well as accumulating money. Opening a current account in 2018 necessary to solve a number of problems:

• Making payments under agreements with other entities in the amount of 100 thousand rubles. By law, such payments must be in non-cash form.
• Payment of taxes (for individual entrepreneurs this requirement is not mandatory). As for legal entities, current account for LLC in 2018 year when performing such operations is necessary.
• When leaving the balance. If the cash desk has accumulated an amount that has exceeded the established limit, it must be transferred to the account.

What's New in the Law?

The year 2016 is rich in changes in the banking sector (regarding the opening of settlement accounts). It is worth highlighting the following points:

1. Since January 10, 2016, the updated Federal Law-115 has been in force (on the laundering of profits and the financing of terrorist activities). After the amendments, the bank has more powers to control the work of organizations in the revenue sector. And if the opening process current account for individual entrepreneurs in 2016 year has not changed much (even simplified), it will be more difficult for companies (taking into account this law). Previously it was enough:

• balance sheet for the last few months.
• Prints.
• Constituent papers and other documents.

Today this may not be enough. Moreover, according to the same law, a credit institution has the right to refuse and not open current account for LLC in 2017 year, referring to the seventh article. Further, the organization is entered into the "stop list", after which it becomes a problem to issue a cash register in other institutions.

1. Another law FZ-191 (June 23, 2016) implies a number of changes to the fifth article of the Tax Code of the Russian Federation, as well as a number of other articles. There are a number of innovations:

• Simplifies the activation process current account for individual entrepreneurs since 2016 year (this also applies to companies). It is enough to provide information on the registration of entities and registration with the Federal Tax Service received from the Unified State Register of Legal Entities and the EGRIP in electronic form.
• Banks got the opportunity to identify the client in electronic form.
• The opening of a r / s of domestic and foreign organizations is carried out taking into account the data on the accreditation of the branch.
• Opening a current account in 2018(after the entry into force of the amendments) is possible without the personal appearance of a company representative. This is possible if the individual is already served by a credit institution and there is information on him.

The purpose of innovation:

• Simplify the receiving mechanism current account for LLC in 2016 th and subsequent years.
• Reduce paper circulation of documents between the Federal Tax Service, banks and account holders.
• Raise RF in World Bank statistics.

1. Another law FZ-130 (May 1, 2016) updated the 76th article of the Tax Code of the Russian Federation. A sub-clause is added to it, expanding the bank's ability to block an account. Yes, in fact opening a current account in 2018 companies that report via the Internet must draw up an agreement with the operator within ten days. Otherwise, the account is blocked.

After receiving all the papers in electronic form, the Federal Tax Service is obliged to unblock the account within 24 hours.