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. To the tax office email address. Upon receipt of the information, the responsible tax officer sends a response letter to the bank.
2. By written message. The bank sends a registered letter to the tax office at the place of its 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 changes in 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 Pension fund and the Social Insurance Fund on 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 translation. 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 letter 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.

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, you must now notify tax authority and funds: Pension Fund and Social Insurance Fund. This must be done within seven days, otherwise you face a nasty fine.

Notifying the tax office about opening an account is quite simple; you just need to fill out two copies of the message about opening an account, form No. S-09-1, and submit them 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. Besides, this form also applies when opening (closing) an account in Federal Treasury and on changes in the use of ESPC for electronic transfers.

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

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

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

Message about opening a current account, sample filling

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

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

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.

Front 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 it is “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.

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

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

Legal regulation

From the moment the mass registration of companies in Russia began, the obligation to report their relationships with credit institutions in the Ministry of Taxes later the Federal Tax Service was entrusted to the businessmen themselves. But in May 2014 there was a number of changes to the Tax Code, thanks to which both companies and individual entrepreneurs were relieved of the obligation to independently interact with the tax authorities.

The reason for this decision was the reduction policy administrative barriers and the time it takes to open a new company. Previously, the process of filling out information in duplicate, sending it to the inspectorate and receiving notification of acceptance took up to 10 days, and businessmen, having created a new legal entity, often could not begin their activities for almost 2 months. They needed:

• register the articles of association with the Companies House;
• notify the tax office;
• notify statistical authorities
• notify funds;
• inform about opening an account.

It was decided to eliminate such bureaucratic delays and the registration process was shortened as much as possible.

Now the tax office is notified of the opening of an account not by a company or entrepreneur, but by a bank. He is also responsible for the timeliness of such action.

Notification about opening an account in the Russian Federation

When drawing up 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 notification of extra-budgetary government bodies an entrepreneur shouldn't.

The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. It is a vital part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study:

• territorial accessibility of the bank
• cost of opening and maintaining a current account
• the amount of fees charged for all kinds of financial payments and transactions
• reliability and stability in the market

The last point is especially important. The “cleansing” policy implemented in recent years banking system puts enterprises, especially legal entities, under serious financial risks. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open an account and the cost of servicing a current account in it. True, sometimes banks hold special promotions to attract new customers, thanks to which there is a real opportunity to open an account for free or at an obvious favorable conditions. Having decided on the bank, the next question that entrepreneurs face is whether they need to notify the tax office about opening a bank account.

How to notify the tax office about opening a current account

From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account.

These positive changes became possible thanks to the entry into force of the Federal Law of April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current accounts.

It should be noted that until May 2014, the law required enterprises and organizations of all forms of ownership to notify the tax inspectorate not only of all their actions with current bank accounts, but also of transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify in the same way as with a current account tax structures about opening and closing electronic wallets. At one time, this obligation unpleasantly struck many representatives of small and medium-sized businesses, who considered it a serious restriction of their rights.

Historical background

Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy to support small and medium-sized businesses, constantly voiced by the government, is gradually being implemented.

The procedure for notifying the tax inspectorate about the opening and closing of a current account before May 1, 2014

Until May 1, 2014, citizens - individual entrepreneurs, as well as legal entities, being taxpayers, were obliged to strictly notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at the place of your state registration.

Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”

The notification was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the current account number. When personally submitting a notice of opening or closing a bank account, a representative of the organization should have received a stamp tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application.

It could have been by mail

Another option for submitting notice of the opening and closing of bank accounts was acceptable through the federal postal service. In this case, a registered letter had to be sent to the tax service. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents.

Send such notices in any other way, in particular through electronic means communications, enterprises and organizations were not eligible.

The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished.

But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, government agencies implement the carrot and stick model. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the resolution legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers.

Now tax authorities have the full legal right to demand and receive certificates from banks with information on cash flows at enterprises and organizations, as well as personal accounts of individuals.

Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!

In our country, the requirements for sending notifications about opening a current account to the tax office have changed. Previously, this procedure was mandatory for all entrepreneurs. Which authorities must now be notified when opening an account at a financial institution? Who has the right to demand information from the bank about the opening of an account by the founder of an individual entrepreneur? The answers to these and other questions are in our material.

Content:

Current account: who can open it

Until last spring, the current account was prerequisite functioning of any enterprise. And if such types bank accounts Since personal, deposit or current differ only in the options for their use and distribution, then a current account, as a rule, is opened by a business entity in a bank.

Current account (s/c) is a kind of account used by the bank to track monetary transactions client. Using his current account, the owner has the opportunity to work on cashless payments, monitor the status of your financial resources, deposit or withdraw any amount of money.

The client also has the opportunity to open several current accounts with the bank at once, which may differ in currency or the purpose of the accumulated funds. In any case, a prerequisite for this type of account is that the money will be available upon the owner’s first request.

Rules for notifying the tax office about opening a current account in 2019

Starting in May 2014, a Federal Law came into force in our country, according to which it is no longer necessary to send a notification about opening a current account to the tax service. This rule also applies to the closure of accounts and the launch/suspension of the so-called “electronic wallets” of the organization.

According to experts, the notification in any case was sent by the bank to the tax authorities automatically and therefore duplication of such reporting documentation by entrepreneurs was also unnecessary. In other words, these changes in 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 is necessarily transmitted to the regulatory authorities.

You can effectively manage document flow using the program from Business.Ru. It also allows you to configure user rights and access levels to various documents and directories.

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.

Deadlines for filing notification: as it was before

Before the amendments were adopted, the notification period for opening a current account was strictly limited. All business entities were required to send documentation to the tax office within seven days.

The notification - a completed specialized form - could be submitted by the entrepreneur himself or his authorized representative. To do this it was necessary to prepare a series additional documents, such as, for example, a certified power of attorney.

In case individual entrepreneur did not send a notification to the tax authorities about opening a current account within the required week, the violator was subject to administrative penalties.

Thus, funds in the amount of five thousand rubles could be recovered from an unscrupulous entrepreneur. The taxpayer was obliged to notify the regulatory authorities about the opening of each of his current accounts, if several of them were opened.

For businessmen, fines were multiplied equivalent to the number of current accounts that were not notified to the Federal Tax Service Inspectorate.

Despite the entry into force of the law on the abolition of notifications from tax services, there is still a category of persons in Russia who are required to report to the Federal Tax Service about the opening of new bank accounts.

Current account in a foreign bank: rules and notification periods

According to Federal law Russia, notice tax service on opening/closing accounts/deposits in banks foreign countries is a prerequisite.

Submit documents on these transactions, as well as changes in your account details to foreign bank Residents are required to report to the tax authority at their place of registration Russian Federation. 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. In this case, the notification deadlines 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”.

Who has the right to request information about the subject’s current account

A taxpayer has the right to request information about the presence of a current account law enforcement agencies. 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 organizations 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.