Every businessman, creating his own enterprise, hopes that it will work successfully and make a profit. To make payments, legal entities open bank accounts. But there are situations when, for one reason or another, the company has to terminate the service agreement with the bank. If the head of the enterprise does not know how to close a bank account for a legal entity, this procedure may cause some difficulties.

Reasons for terminating the contract for banking services

There are several reasons that may require:

• liquidation of the enterprise;
• transformation of a legal entity into another form of ownership;
• changing the servicing bank if another financial institution provides more favorable conditions.

Also, the current account may be closed or upon liquidation of a credit institution.

In order to avoid problems with partners, tax authorities and other organizations, the procedure for terminating relations with a credit institution must take place in a strictly defined sequence, which should not be violated.

Who has the right to close an account?

The person who filed, or persons who are authorized to carry out such operations, can close the account.

If it is required to close a deposit opened on an individual entrepreneur, then only the individual for whom the individual entrepreneur is opened has the right to terminate the agreement with a credit institution. At the bank, the head of the individual entrepreneur is required to present a passport.

It is possible only by the head or a person who is authorized to perform such actions. In order for the financial institution to accept, it is necessary to provide documents confirming the applicant's right to carry out such actions.

Sequencing

Usually with the bank it takes place in two stages:

• filing an application;
• withdrawal of the balance of funds from the deposit.

Closing a bank account of a legal entity should begin with a visit to the servicing bank. Here you need to inform a specialist who works with legal entities about your decision. The bank consultant will explain what actions need to be taken and so that the procedure goes as quickly as possible.

First of all, you will need. The application must be written in the form prescribed by the bank. The form can be taken from bank consultants. The application can only be written by a person who is authorized to manage the finances of the enterprise. Therefore, you need to take your passport with you to the bank.

The procedure for closing bank accounts implies the mandatory withdrawal of funds from the deposit. In order to find out the amount of the balance, in. In the event that the company has a monetary debt to a financial institution or to the tax authorities, it will have to be paid off, otherwise the bank will refuse to terminate the banking service agreement for the applicant. You can repay the debt from the balance of funds on deposit.

The rest of the funds from the deposit can be received in cash or transferred to another deposit. Transfer of funds is carried out within 7 working days after the bank accepts the application. If the money is not withdrawn, then after the termination of the contract it will no longer be possible to pick it up from the bank. In the event that the balance of funds is not withdrawn, the financial institution, when closing the deposit, can write it off to the bank's income, but only after the expiration of the limitation period.

Despite the fact that the procedure for closing a bank account does not provide that the owner of the enterprise informs his commercial partners about this, it is still better to do this immediately after submitting an application to a credit institution. After all, if after closing the deposit money will be received on it, they will be returned to the senders.

How to close a bank account: Video

What must be included in the application?

The application must indicate the name of the enterprise and the address of its registration. The data of the person who is the applicant is also indicated. It is mandatory to specify the details of the current account. If there is money left on it, then the details are indicated where the balance of funds must be transferred. If the legal entity has bank checkbooks on hand, they must be returned to the bank. In the application for termination of the service contract, the applicant indicates the numbers of the checkbooks, and also lists the numbers of all unused pages.

The completed form must be signed by the applicant with a transcript, as well as the seal of the legal entity.

Notification of tax and off-budget funds

Before the amendments to tax legislation in April 2014, which came into force in May, business leaders were required to notify the tax inspectorate and extrabudgetary funds when terminating relations with a financial institution. Otherwise, a fine could be imposed on the legal entity.

The period within which notifications were to be sent was set by law and was 7 business days. The owner of the enterprise had to fill out a notification form for each of the required organizations in 2 copies. However, now only the credit institution is obliged to send.

Termination of the contract at the initiative of the bank

If the initiator of the termination of relations between the enterprise and the bank is a credit institution, then the termination of the service agreement is made by him unilaterally. As a result, the legal entity receives a notification by mail that the bank terminates financial relations with it.

A bank may terminate relations with a legal entity in the following cases:

Closing an account with a bank of a legal entity is carried out absolutely free of charge, unless other conditions are provided for in the banking service agreement.

The account is considered closed from the moment the application for termination of the banking service agreement is submitted to the consultants of the financial institution. If the head of the enterprise indicates on the form a later date for closing the deposit, it will be closed on the day indicated in the application.

As you can see, the procedure for terminating an agreement with a bank for servicing a deposit is quite simple. However, even here there may be "pitfalls" that it is better to know about in advance in order to avoid unpleasant surprises in the future.

Each company is required to conduct its activities through a current account. You can open it in any bank where the organization will be conveniently and profitably served. Further service can be carried out at a bank branch or remotely through a personal account. Tariffs for servicing a current account (r\sch) in Sberbank depend on the region of service.
Opening a current account is a complex mechanism when a company must submit a large list of documents. However, in the process of work, the organization may refuse to use r \ sch and then it is necessary to carry out the closing procedure without fail. It is important to carry it out correctly so that the company does not have problems in the future. Let us consider in more detail what is closing a current account, what is this procedure, what documents may be needed, and in what cases the account may not be closed?

What is account closure?

This is a procedure for terminating a contract for servicing a bank account between a banking institution and a client. As a result of closing the account, the company will no longer be able to conduct transactions on it. Closing is done in several cases:

• When the organization is completely liquidated. In this case, the closing procedure will be more complicated, since this should be preceded by a complete reorganization of the organization, payment of debts to creditors and tax authorities. If the liquidation is forced, then the owners do not need to worry about closing the account - the arbitration manager will prepare and submit the entire necessary package of documents to the bank.
• In cases of reorganization or disintegration of the company into several new ones.
• Switching to another bank (on more favorable terms).
• Change of owner r \ account.

The procedure for closing the account is specified in the contract for its opening. According to the current legislation, the account can be closed at the initiative of any of the parties (client or bank) on the day of application.

The procedure for closing a current account in Sberbank.

• The head of the organization issues an order to close the account in the servicing bank.
• A letter is sent to the IFTS with a notification of the closure of the account and a response with permission is expected.
• The accountant or manager (or the person with the right of the first signature) applies to the branch where the account is opened, presents the issued order and the permission of the tax authority.
• The bank provides an account statement.
• If there is a debt, the client must pay it off.
• If there is a positive balance, you should issue a payment order with a request to transfer funds to another account or receive balances through the cash desk (if they are insignificant).
• Next, an application of the established form is filled out for the closure of the account, indicating the reason for the closure and given to the responsible employee. Also, the application indicates all the numbers of sheets of the checkbook that were not used in the service process. The signed application must be kept in the company's personal file. Application for closing a current account with Sberbank
• During the day, this application is considered and signed by the head of the department, and the client must receive a written notification of the closing of the account.
• The declaration on the closure of the account must be sent within seven days (to avoid fines) to the Pension Fund of the Russian Federation, the Tax Service, the Compulsory Medical Insurance Fund.

In what cases can a r\account not be closed?

The bank may refuse to close a current account for the following reasons:

• Presence of unpaid invoices.
• The presence of debt to the IFTS (the bank and the tax office are usually close friends)
• Receipt of court orders for the arrest of r\sch.
• The presence of blocked amounts “until clarification” (for example, if a large amount has been received, and the bank requires confirmation of the source of its legality).

When can a bank initiate the closure of a company's current account?

Closing of the settlement occurs both at the request of the client and at the initiative of the bank. Cases when the bank decides to close the account of the client:

• If there has not been a single transaction for two years.
• By court order, when the work of the company was terminated as a result of a lawsuit.
• If the client committed serious violations when carrying out transactions with his account (this is clarified by the financial transactions monitoring department).

In these cases, the bank closes the account on its own and sends the client a notification about this.

The main provisions for closing a current account with Sberbank:

• R\sch closes in the same branch where it was opened
• It is necessary to indicate the reason for the closure and not have debts to the tax.
• It is necessary to immediately notify the civil services about the closure of the account in order to avoid fines.
• You must keep a copy of the closing statement. If a situation arises when the account was not closed for some reason (for example, a technical failure), the client will not have to pay for its maintenance.

To end a business relationship with a financial institution, you need to know how to close an account with Sberbank. Without the cancellation of the agreement, it will be necessary to constantly pay for the service at the bank, even if this product is not used. The need to break off relations may also be required upon termination of business activities as an individual entrepreneur or legal entity.

Closing an account with Sberbank step by step

To terminate the relationship with the organization, the client must complete the following steps:

• Contact the office of the company with a written request on how to close an account with Sberbank. To draw up a document, you will need an identity document and a previously signed agreement on opening an account.
• Withdraw all funds available on linked cards. If the amounts are insignificant and have a penny, you can get them at the box office.
• Eliminate debts and delays in payments. Without fulfilling debt obligations, it is impossible to end cooperation with the holding.

When the above operations are completed, Sberbank will proceed to close the account. After the procedure is completed, the financial institution will inform the consumer about the closing of the transaction by sending a message to the contact phone number.

Closing an account for a legal entity

A similar process is ahead for those who want to know how to close a current account with Sberbank for a legal entity. When starting to complete the cooperation, the following nuances should be taken into account:

• The right to carry out the procedure of how to close a current account with Sberbank for a legal entity is only available to its head or another person who has a notarized document authorizing such actions.
• To liquidate assets, a personal appeal to the company's office is required to submit an application.
• A valid passport is required to verify identity.
• The organization or person closing the account must not have debt obligations to the bank or the tax office.
• After the liquidation of the account, the legal entity must notify the tax service of the termination of monetary relations with the financial institution.

After changes in legislation, tax notification has ceased to be a prerequisite and now only applies to financial institutions. But to clarify the details and in order to avoid the imposition of fines, it is better to consult an inspector.

Carrying out the procedure for IP

At the moment, there are specialized services on the territory of the Russian Federation that will tell you how to close a current account with Sberbank IP, and will also take care of all the hassle of preparing documents. Such organizations can save a lot of time, but they charge an appropriate fee for their services.

Those who want to resolve the issue themselves How to close a current account with Sberbank IP should follow these steps:

• Prepare a package of documents for termination (account balance, limit on operations at the cash desk, list of debts).
• Repay arrears (if any).
• Write an application for the liquidation of the account.
• Withdraw money.

After that, it remains only to wait for the notification of the completion of cooperation, issue a certificate of this and submit it to the tax office, insurance company and pension fund.

Close current account in Sberbank Online

Visiting a branch and processing documents takes a lot of time, so it’s easier to close a current account with Sberbank Online, an Internet system that allows you to manage your finances without leaving your home.

In order to complete the contract, you need to follow a few simple steps:

• Log in using your personal data and the code cipher from the SMS message.
• Click on the link Deposits and accounts.
• At the top, select Closing the deposit.
• In the dialog box that opens, select the deposit to be liquidated and the plastic to which the previously stored money will be transferred.

Unfortunately, it is currently impossible to close a current account in Sberbank Online, which is not a deposit one. For registration of documents, a personal presence at the branch is required. If it is not possible to personally contact the branch, the option of contacting by mail is considered. To do this, you need to fill out an application in the prescribed form of the bank (), secure it with a personal signature and send it to the address where the cooperation agreement was originally concluded.

Conclusion

After analyzing the information on how to close an account with Sberbank, we can conclude that the procedure for individuals, legal entities and individual entrepreneurs is similar, but has its own nuances. Entrepreneurs will need to notify additional government agencies about the end of the relationship, but the ordinary citizen will not. In addition, an ordinary user has the ability to remotely close a deposit account.

Closing a current account cannot be called a trivial procedure, which can only be carried out by someone who has the right of first signature (appointed when opening a current account). Just like when opening an account, there are some nuances and requirements here, which are important to be aware of.

Collect all documents related to the current account:

• passport as an identity document;
• agreement on opening a current account;
• checkbook;
• seal;

With the collected package of documents, contact the branch of the bank in which the current account was opened. Tell the bank employee the purpose of your visit, he will issue a form and a sample application for closing a current account. Specify the balance of funds on the account and fill out a check to receive this money in cash, or a payment order to transfer funds to another current account, where indicate "Transfer of own funds" as the purpose of payment.

In the application, you will need to indicate the contract number, details of your current account, issue a checkbook return by writing out its number, as well as the numbers of its unused pages (checks). In addition, you will have to indicate the reason for closing the account.

Give the bank employee a completed application for closing an account, a checkbook and a payment order or a check for withdrawal of funds. Receive money at the cashier by check.

From May 1, 2014, it is not necessary to notify such authorities as the Federal Tax Service Inspectorate, FSS, PFR about closing a current account, in accordance with federal laws No. 52-FZ and No. 59-FZ of 04/02/2014.

Now that the current account is closed, if your counterparties try to send you money by payment order, they will be refused. Therefore, promptly notify your counterparties of changed bank details if you have opened another bank account.

Closing the current account of an individual entrepreneur or LLC is a standard operation performed by a bank at the request of a client, however, entrepreneurs may experience some difficulties with this process.

Below we will consider in detail the procedure for closing a current account depending on various situations, the requirements of the law for this process, as well as possible pitfalls.

Reasons for closing a current account

In most cases, the reasons for closing an R/S are:

1. termination of the organization's activities (closure of IP);
2. termination of the account service agreement (for example, upon expiration of the term);
3. change of bank for cash settlement services (due to the high cost of services, insufficient functionality, etc.).

In some cases, the closure of the current account of a legal entity may also occur at the initiative of the bank. For example, a client has not used the account for more than 2 years and has not responded to bank closing notices for 2 months (only if the above factors are combined). The bank may close or suspend the cash register for violation of certain laws, for example, if the owner is suspected of money laundering and/or complicity in terrorism. The court can also initiate the suspension of account maintenance (based on the results of the consideration of the claim).

Many banks in the application form for closing a current account ask their customers to indicate the reason for the refusal of their services. It is worth noting here that the information received is not necessary for the initialization of the procedure. There is no legal basis for denying service suspension in the absence of a stated motive. The bank is obliged to suspend servicing the account at the first request of the client, and the request may be drawn up not in the form of the bank, but in a free form, indicating the necessary data.

Do I need to notify about closing a current account?

This is probably one of the most popular questions entrepreneurs ask when changing banks or when initiating a liquidation procedure.

Until 2014, organizations, lawyers, notaries and individual entrepreneurs were responsible for notifying the tax authorities of new opened and closed accounts within a certain time frame. Law No. 52-FZ dated May 8, 2014 abolished this obligation.

At the moment, no one needs to be notified of either the opening or closing of an R/S.

The procedure for closing the IP current account

A feature of IP is its ambiguous status. On the one hand, it is an individual, on the other hand, it has the features of a legal entity. Same with the checking account. Even after the closure of the IP, an individual who was an entrepreneur can continue to use a previously opened current account (of course, not for commercial gain).

The bank is obliged to close the account at the initiative of the client. To do this, you will need to bring the following documents with you:

1. passport of a citizen of the Russian Federation,
2. account opening agreement (it contains all the necessary data that will be indicated in the application, your copy must remain with you),
3. an application for closing a settlement account (can be executed in a free form with all the necessary data or in the form of a bank),
4. checkbooks and / or stubs, as well as cash cards (if they were issued to individual entrepreneurs or authorized officials).

Sometimes the bank account agreement (DBS) may provide for other documents (for example, an up-to-date extract from the USRIP) and closing conditions. Therefore, it is worth familiarizing yourself with them in advance and taking them into account when preparing documents.

The bank is obliged to return the balance of funds to the account holder within a week in a convenient way for him. It could be:

1. cash withdrawal,
2. transfer to another active bank account,
3. transfer to a card account (to a bank card).

If the owner does not withdraw his funds, according to Article 859 of the Civil Code of the Russian Federation, the bank will credit them to a special account (instruction of the Central Bank of the Russian Federation No. 3026-U dated 15-07-2013).

Therefore, before closing a bank account, you should take care of the balance of funds in advance, for example, personally transfer money to an account in another bank or to a card using your personal account.

Arrests and penalties

The bank may refuse to close an R/S only for a number of objective reasons (even rather not refuse, but suspend the closing procedure). These include the following restrictions:

1. arrest for funds (for example, according to the requirements of law 115-FZ),
2. suspension of outgoing transactions at the request of the tax service (there are debts on taxes, fines, penalties, insurance premiums, reports have not been submitted, etc., for more details, see Article 76 of the Tax Code of the Russian Federation (it is noteworthy that banks are obligated to refuse to open new accounts for debtors).

At the same time, the lack of money on the arrested account allows it to be closed as a regular R/C.

In the above cases, the bank may close the account on the next day after debiting the funds from the account.

What is the output

After considering the application, the bank issues an account statement to the individual entrepreneur (it may be needed when submitting reports), although there is no obligation to issue it (it can be obtained in advance, before the account is closed).

In the absence of any encumbrances, the bank makes an entry in the Book of Registration of Open Accounts. All operations on the account are blocked (with the exception of the issuance or transfer of the balance), all incoming transfers are returned to the senders, outgoing - are returned through the bank's cash desk.

The actions of banks are described in most detail in the instruction of the Central Bank of the Russian Federation - No. 153-I, chapter 8.

Closing the current account of LLC

The requirements for the suspension of DBS with companies are identical to the similar procedure for closing an IP account. Only the list of required documents can change, due to the fact that a larger circle of people can have access to maintaining accounts in a company than in the case of an individual entrepreneur.

You may need:

1. the charter of the company (it indicates the current director who has the right to sign),
2. passport of the person with the right to sign,
3. extract from the Unified State Register of Legal Entities (at the request of the bank, it may not be necessary),
4. checkbooks, stubs and cash cards (depending on what was issued when opening and maintaining a cash account),
5. an application indicating the details of the account to which the balance will be transferred.

Before closing a current account, an LLC should definitely take care of repaying all debts to the bank and clarify the procedure prescribed in the agreement for maintaining a bank account (different banks may require different documents and prescribe separate termination conditions, including the payment of commissions) .

As in the case of individual entrepreneurs, there is no need to notify government agencies of closing an account. The bank can suspend the procedure only if there are arrests due to court decisions or notifications from the tax office.

An interesting feature of an LLC is that it is possible to withdraw cash from an R / C only for certain needs with reporting (for example, for household needs or for paying wages, etc.). Therefore, it is best to open a new account in another bank in advance and transfer the remaining funds from the old payment order.

LLC liquidation and bankruptcy

If the LLC is liquidated on its own initiative, then a liquidation commission must be appointed (if the LLC has only 1 founder, then he approves the liquidator or the liquidation commission in writing, if there are 2 or more founders, a written protocol of the meeting with a decision is required), in this case, the general director loses the right to close the account.

The closure of a current account upon liquidation of an LLC can only be initiated by a member of the commission or a liquidator.

In the case of forced liquidation and / or bankruptcy, the court appoints a bankruptcy trustee, who is vested with the rights to close and maintain the accounts of the closed LLC.

Thus, instead of the charter of the LLC and documents proving the identity of the person entitled to the first signature (general director), the following are provided:

• or a copy of the court decision on the appointment of the bankruptcy trustee (and documents confirming the identity of the latter),
• or minutes of a meeting of members of the company with the appointment of a liquidator (commission), then documents of a new person empowered by order of the r / s will be needed.

An application for closing a current account liquidated by an LLC is most often submitted after the liquidation balance sheet is drawn up, but before the final registration of the entry in the Unified State Register of Legal Entities on the liquidation of the company (so that there are no problems with confirming the right to dispose of the current account). However, the exact moment is not legally defined.

Underwater rocks

In most cases, closing an account is a simple and quick procedure carried out by banks as usual. But sometimes emergencies happen.

Bank license revocation

According to the requirements of the laws, a bank whose license has been revoked suspends all operations.

And if new receipts can be quickly redirected to an account opened with another bank, then what to do with the balance on the old one?

Individual entrepreneurs should apply to the Deposit Insurance Agency.

LLC, after submitting a written application to terminate the agreement with the bank, may not immediately receive its funds and become a creditor. It is worth noting that the debts of legal entities are the fourth stage, which means that there is a possibility of being left without payments.

Bank commissions when closing an account

Most banks offer a free account closing service. But this does not mean that the law prohibits the collection of additional commissions. In addition, sometimes it may not be a direct commission for the closing service, but a simple percentage for a cash transfer/withdrawal operation.

As an example, Tinkoff Bank closes an account absolutely free of charge, but additional fees may apply for transfers to other banks or cash withdrawals, depending on the amount of the transaction. According to the "Simple" tariff:

1. up to 150 thousand rubles when applying for a simple cash card or up to 250 thousand rubles. when applying for a credit card linked to an account - the first 3 transfers are free of charge, the rest are 49 rubles each. per piece
2. up to 400 thousand rubles plus the amount from clause 1 - 1.5% + 99 rubles.
3. from 400 thousand to 2 million plus the amount from clause 1 - 5% + 99 rubles.
4. over 2 million plus the amount from clause 1 - 10% + 99 rubles.

Thus, when issuing or transferring a large accumulated amount to another bank, for example, more than 2.3 million, the client will lose 10%, that is, 230,099 rubles.

Only one thing can be advised here - study in detail all the conditions prescribed in the contract for opening and maintaining R / C.

If you need to restore the history of account transactions

According to Article 23 of the Tax Code of the Russian Federation, taxpayers are required to keep documents that confirm the calculation and payment of taxes, as well as reporting - for at least 4 years (by the way, state organizations keep annual accounting reports constantly). And 402-FZ, the law "On Accounting" requires a period of storage of accounting records of at least 5 years.

And if there is a need to restore operations on a closed account, who should I contact? Of course, the obligation to store accounting documentation lies with the business owner and you need to take care of this in advance. But sometimes situations develop in unexpected ways.

The bank is also obliged to keep documentation in accordance with the requirements of the law and, under certain conditions, the history of account movements can be restored.

In the case of a closed IP, everything is much simpler, you only need a passport of an individual and his written application (and if the bank does not give a reasoned refusal, then you can count on an extract from a closed R / C).

But with a closed LLC, everything can be much more complicated, the bank may refuse to provide information to third parties (since the company has already been disbanded and there is no way to appoint an authorized person) and will unload the statement only at the request of the court.

If the organization has been transformed, you can try to contact the bank with a copy of the decision to appoint the CEO.

Has an outstanding loan

A loan or an overdraft is most often provided on the basis of a separate agreement, or the process of issuing, repaying and repaying a loan is specified in detail in the main RBS agreement (RBS).

With a higher probability, if there is an active credit limit (overdraft) or another loan involving a closed account, the bank will require payment of 100% of the loan amount issued with all interest prescribed in the agreement.

In case of refusal to pay, the bank will stop the provision of services under the RBS agreement and will try to write off all available amounts to the current account or other accounts of the client in this bank. The remainder will be sued to recover the debt.

In the case of an individual entrepreneur, the entrepreneur, as mentioned above, acts more like an individual, and therefore will be responsible for debts with all his property (personal and acquired for doing business).

With an LLC - within the framework of standard bankruptcy procedures (in some cases, the founders may be liable, including with their personal property).