Previously, notification of the opening of an account was included in the mandatory category. Since May 2014, this obligation has been abolished and remains so until 2017. To complete this notice, you can do the following:

• Use a program such as “Legal Taxpayer”. The program is free;
• Download a special form and fill it out yourself. We are talking about form S-09-1.

Documents for opening a current account

To open a personal account, certain documents will be required. Before contacting a banking institution, you must prepare the following documents:

• After registering a business tax authority should have issued the relevant document.
• The next document is a notification that statistical codes have been assigned from Rosstat.
• Seal of a legal entity. In the case of an individual entrepreneur, printing is not required.

Notification of opening a current account is a rather important moment. Banking institution must be located near the place where you founded your business activity.

This will save money that would otherwise be spent on travel. Each bank's tariffs may be different, so it is necessary to study in detail those financial institutions that are located nearby. Larger tariffs are always offered by more reputable and larger banks. Customer service is also important. Since each bank has different rules for opening a bank account, the package of documents may also be different.

Can be issued plastic card and transfer money to it from the account. The card can be issued at the same bank, as this will save money on financial transactions.

For an individual entrepreneur, the following documents will be required to open a current account:

• Evidence that individual was registered government agencies as an entrepreneur;
• Identification;
• Notification that an individual has registered with the tax authority;
• Round seal, if the entrepreneur has one;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Notification that statistics codes have been assigned from Rosstat. This document is not included in the mandatory category.

Opening a current account - tax notification

Many businessmen wonder whether it is necessary to notify the tax office about opening a current account? As of May 2 last year, this obligation was abolished. Previously, notification had to be provided within one week. There is no need to notify funds about opening an account. This obligation was canceled for businessmen and legal entities, starting May 1 last year. You can often hear the following question: is it necessary to open a current account for those who have opened individual enterprise? An individual entrepreneur can open a settlement account, but this action is not mandatory for him.

Until 2010, according to which, it was necessary to notify the Federal Tax Service of the opening of an account. This organ was first on the list. The individual entrepreneur had to notify this authority in writing.

After the Federal Tax Service, extra-budgetary funds follow in the list. Such funds include Pension Fund and FSS. Legal entities and entrepreneurs were required to notify these authorities within 7 days. Penalties were also provided for violation of the deadline. In order to submit an application to these authorities, you can use the form provided for notifying the tax service. This is explained by the fact that no specific form is provided for these bodies.

Methods for submitting documents

There are several ways to report the opening of a bank account in 2017:

Both the entrepreneur himself and his authorized representative can submit the necessary application. In the second case you will need additional documents, as well as the power of attorney itself. Notification can also be made by mail. If the entrepreneur himself submits Required documents, then you need to know that they must be in duplicate. One of these copies will remain with the government agency.

Notice period for opening a current account

The current account can be not only ruble, but also foreign currency. A notification is sent to the appropriate authority. Until May last year, any business required a current account. Such a tool was necessary to resolve certain financial problems. Opening a current account was only part of one procedure. For such an operation, a number of different nuances and features were provided. Failure to fulfill obligations was fraught with the fact that administrative fines could be imposed on the businessman. The notice period for opening a current account was one week. Penalties were also provided for violation of the deadline.

For individual entrepreneurs and enterprises, the fine was 5,000 rubles, and for the managers of these enterprises, a fine was set in the amount of 1,000 to 2,000 rubles. Both when opening an account and when closing it, the same message form is used. As mentioned above, we are talking about form C-09-01. It is necessary to indicate the name of the company, checkpoint, type of enterprise, TIN number, code tax service, to which the organization belongs, OGRN. It was also necessary to indicate what action the entrepreneur was performing, opening or closing an account. The message contains two sheets. The title page presents information that relates to the enterprise. The second sheet contains information about where the account was opened.

Download the account opening notification form 2017

According to the new laws, the founders of individual entrepreneurs may not open a current account. If you plan to make non-cash payments, the businessman will have to use only a current account. If a businessman enters into an agreement with other enterprises or legal entities, the amount of which exceeds 100,000 rubles, then the presence of a settlement account is also mandatory. Non-cash payments will also be used. An invoice will be required regardless of whether payments will be made in certain stages or will be paid in one payment.

Despite the fact that it is not necessary to open new bank accounts when registering a legal entity, all businessmen, as soon as they have completed the procedure for registering an enterprise, contact the bank with an application to open an account. But even when closing an account, some difficulties may arise. Not so long ago, all legal entities were required to notify the tax and non-budgetary funds of the closure of an account. Often difficulties were caused by reporting to the tax office about the closure of a current account. Many simply did not realize that the termination of the contract with the bank must be reported to the relevant authorities.

What has changed and how was it before?

Such a seemingly minor violation could result in the imposition of penalties. However, not so long ago, in May 2014, amendments were made to the Tax Code, on the basis of which, instead of legal entities, the bank submits data to the tax office.

The procedure and procedure for submitting reporting documents to the tax authorities was prescribed in a number of regulations. To find out the details, you could simply call the tax office to which the information was submitted and find out what actions need to be taken.

Taxpayer obligations

According to Article 23 of the Tax Code of the Russian Federation, all legal entities were required to submit to the tax office within seven days from the date of filing the application with the bank.

According to paragraph 3 of the same article, they were required to send to the tax office not only commercial organizations and individual entrepreneurs who work in the territory Russian Federation, but also all individuals who carry out private paid practice.

Liabilities of banks

Responsibility for the timely transfer of data lies not only with legal entities, but also with employees working in financial institutions. According to Article 86 of the Tax Code of the Russian Federation, within five days from the date of termination of the contract with the bank, employees responsible for reporting are obliged to transfer information about the completion of these transactions to the tax and duties inspectorate.

Procedure for submitting information

All information about banking transactions with accounts is submitted in the manner prescribed by the legislation of the Russian Federation. According to the regulations, all data, including the application for closing a current account to the tax office, was previously submitted to the tax and duties inspectorate, to which a notification about opening an account was also sent.

Credit institutions submit data on termination of contracts for banking services at the place of registration of the financial institution. As for branches, they must send data on closing deposits to the tax office at the place of registration of the head bank. The address at which the bank is registered is indicated in its constituent documents.

Particular attention should be paid to submission deadlines. Speaking about the time frame, you need to take into account that all regulations indicate the period in working days, and not in calendar days. This nuance is stipulated in Article 6 of the Tax Code of the Russian Federation (clause 1). Now, deadlines do not matter for legal entities. Only the bank is obligated to comply with them.

Notification of the closure of the account should have been submitted only in writing and in the form established by law.

Individual entrepreneur current account: Video

Responsibility for violation of the law

More recently, in accordance with Article 118 of the Tax Code of the Russian Federation, failure to comply with the established deadlines for submitting a notification to the tax office was an offense and could become the basis for imposing a monetary fine on a legal entity. The fine was fixed and amounted to 5,000 rubles. For bank employees responsible for reporting, if the filing deadlines are violated, the fine may vary from 1 to 2 thousand rubles.

You need to know that not in all cases absence could become a basis for prosecution. In the case where the contract was terminated unilaterally, the legal entity or individual was not held liable.

The reasons for this may be the following:

• complete lack of funds and banking operations for two years;
• violation of the law when conducting settlement transactions;
• the court's decision.

The bank is responsible for late submission of information in these cases. He may be required to pay a fine of 20 thousand rubles (Article 132 of the Tax Code of the Russian Federation).

In the event that a financial institution does not agree that penalties are imposed on it, it can file a claim in court and try to protect its rights there.

It is important to know

Until May 2014, these requirements applied not only to bank accounts in national currency, but also to all foreign currency accounts, both current and transit, as well as special accounts in foreign currency. Therefore, submitting an application to close a current account to the tax office before May 2014 was also mandatory for them.

Before it was no longer mandatory for legal entities to submit a notice of termination of an agreement with a bank, they should have been very careful about this procedure, since forgetfulness could lead to monetary penalties and liability. Now legal entities can breathe a little more freely and devote more time to developing their own business.

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

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

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

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

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

Message about opening a current account, sample filling

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

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

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

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

Title page:

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

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

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

OGRN – to be filled out for organizations

OGRNIP - filled out by an individual entrepreneur.

KIO – filled in by foreign organizations that have opened (closed) an account in the Russian Federation.

You also need to fill out the section about the person submitting the notification to the tax office.

Here again, the desired one is selected from the 4 proposed options. Documents can be submitted either by the individual entrepreneur himself or his representative, the head of the organization or his representative.

If the message about opening an account is submitted by a representative, then below is the name of the document confirming his right to do so.

Leaf A.

Write the number in the top field open account, then the account opening date.

The last line contains information about the TIN, KPP and BIC of the bank.

A signature is placed at the bottom of the sheet.

The completed account opening form is submitted to the tax authority.

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 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 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 an account consisted of three A4 pages.

They contained information such as:

• and its shape;
• data of an individual entrepreneur;
• account opening date;
• details of the settlement organization;
• full account details - bank address and personal 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. Official document certified by the company 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 in the Russian Federation are carried out under the control of the tax authority: upon the first transfer authorized bank Notification is provided about the opening of a current account from the tax office.

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

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

Procedure for reporting and methods of sending notifications

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

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

Fines

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

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

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

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

• for late notification of the Pension Fund of the Russian Federation the 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 includes payment 5000 rubles;
• to evade notification of the Social Insurance Fund for the responsible person of the company 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 in the department tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.

A sample application can be found on the official website of the Tax Service of the Russian Federation. It is important to know that in the column about the bank in which the current account is held, 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 documents accounting statements, exists program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.

A current account allows a company to non-cash form conduct financial transactions with clients and employees, pay taxes and fees. All that is necessary is to notify a number of government agencies about the account and prepare tax reports on time. Its form and timing depend on the tax system chosen by the company.

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

1. Why, starting from May 2014, there is no need to notify the tax office, the Social Insurance Fund and the Pension Fund of the Russian Federation about the opening and closing of bank accounts.

2. What is the procedure for notifying regulatory authorities about the opening and closing of accounts, valid until May 2014.

3. What legislative and regulatory acts should be followed regarding interaction with the tax authorities and funds when opening (closing) accounts.

From May 1, 2014, organizations and individual entrepreneurs recognized as payers of insurance premiums do not have to report information on the opening and closing of bank accounts to the Social Insurance Fund and the Pension Fund of the Russian Federation. These changes are introduced by Federal Law dated April 2, 2014. No. 59-FZ "of the Russian Federation in terms of reducing the time frame for registering legal entities and individual entrepreneurs in state extra-budgetary funds and invalidating certain provisions Federal Law“On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance."

From May 2, 2014, the obligation of organizations and individual entrepreneurs to report to the tax office about the opening and closing of bank accounts, as well as the emergence or termination of the right to use corporate electronic means payment for electronic money transfers. These amendments have been made to tax code RF Federal Lawfrom 0April 2, 2014 No. 52-FZ "Tax Code of the Russian Federation and certain legislative acts Russian Federation".

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.

It is important to note that the above Federal laws also abolish the liability of organizations and individual entrepreneurs for failure to report or untimely reporting of information on opening and closing accounts from May 2014.

However, until the provisions of Federal Laws No. 59-FZ and No. 52-FZ come into force regarding the abolition of the mandatory notification to the FSS, the Pension Fund and the Tax Inspectorate about the opening and closing of bank accounts, organizations and individual entrepreneurs must continue to fulfill these obligations.

The procedure for notifying the Social Insurance Fund, the Pension Fund of the Russian Federation, and the Federal Tax Service about the opening (closing) of bank accounts

(until May 2014)

The period for notifying the FSS and the Pension Fund of the Russian Federation about the opening and closing of bank accounts is established in clause 3Art. 28 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”:

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 accountsduringseven days from the date of opening (closing) such accounts. Individual entrepreneurs withinform the body monitoring the payment of insurance premiums about the bank accounts they use in their business activities.

The period for notifying the tax inspectorate about the opening and closing of bank accounts is established by clause 2 of Art. 23 of the Tax Code of the Russian Federation:

Taxpayers are organizations andindividual entrepreneurs are required to report to the tax authority according to the location of the organization, the place of residence of the individual entrepreneurabout opening or closingaccounts(personal accounts) - withinseven days from the date of opening (closing) such accounts. Individual entrepreneurs report to the tax authority about the accounts they use in their business activities.

! The seven-day period established for notifying funds and the tax office about the opening and closing of a bank account is calculated inworking days starting from the day following the day of opening (closing) the account (clause 2 of article 4 212-FZ; clause 2 of article 6.1 of the Tax Code of the Russian Federation).

Forms of messages about opening (closing) bank accounts.

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Legislative laws You:

1. Federal Law No. 212-FZ of July 24, 2009. “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

2. Tax Code of the Russian Federation (part 1)

3. Federal Law of April 2, 2014 No. 59-FZ "On amendments to certain legislative actsof the Russian Federation in terms of reducing the time frame for registering legal entities and individual entrepreneurs in state extra-budgetary funds and invalidating certain provisions of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

4. Federal lawfrom 0April 2, 2014 No. 52-FZ"On amendments to parts one and twoTax Code of the Russian Federation and certain legislative acts of the Russian Federation"