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 in the bank. If you have already gone through the procedure, then now you must notify the tax authority and funds: the Pension Fund of the Russian Federation and the FSS. This must be done within seven days, otherwise you will face an unpleasant fine.
It is quite simple to inform the tax office about opening an account, you just need to fill out two copies of the message on opening an account, form No. С-09-1, and give them to tax specialists. The tax office will keep one copy for itself, and on the second it will mark the acceptance and return it to you. Keep your copy just in case, so that you can confirm at the right time that you notified the tax office within the specified period. When closing a bank account, form No. С-09-1 is also drawn up. In addition, this form is also used when opening (closing) an account with the Federal Treasury and on changes in the use of CESP for electronic transfers.
The fields of the message form consist of cells, each cell can contain only one sign, empty cells are crossed out. All fields are filled from left to right. You can fill in both electronically and in handwritten form, in the first case, use the Courier New font size 16-18 when filling in, in the second case, use a blue or black pen, the letters should be clear and large (capital block letters).
Make 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 the form No. С-09-1 at the end of the article, where you can also download the form С-09-1.
Message about opening a current account sample filling
Form No. С-09-1 consists of 4 sheets:
- the first is the title,
- the second - sheet A contains information about an open (closed) bank account,
- third - sheet B is filled in when opening an account with the federal treasury,
- fourth - sheet B is drawn up upon the emergence or termination of the CESP right to transfer electronic money.
Within the framework of this article, we will consider an example of filling out a form when opening a current account using the example of an LLC and individual entrepreneur organization.
We will start filling out the form No. С-09-1 with the title page.
Title page:
At the top of the form is written TIN and KPP for organizations and only 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 registration (place of residence).
The next field is used to indicate the type of taxpayer, you need to put down the corresponding number: for LLC - this is "1", for individual entrepreneurs - "4"
OGRN - to be filled in for organizations
In the article, we will understand how the procedure for opening a current account for an LLC and an individual entrepreneur takes place, what documents need to be collected for this, here you can download an application for opening a current account for individual entrepreneurs and organizations. In addition, here you can download the message on opening a current account form No. С-09-1, this form is used to notify the tax authority about opening an account by a legal entity.
To carry out activities, both organizations and individual entrepreneurs need to have a current account, which will be useful for various types of non-cash payments with legal entities and individuals. Read more about accounting for non-cash payments.
A current account is the most important tool for managing the cash flows of a legal entity. With its help, settlements with partners, the transfer of salaries to employees and other financial transactions of a legal entity are made. The current account should be opened as soon as possible after the registration of the company.
Legal entities in accordance with the law have the right to open current accounts in any credit institution in order to store free funds on these accounts, as well as to carry out various cash, credit and settlement transactions. Opening a current account for individual entrepreneurs and organizations is allowed in any bank or even in several banks, if required.
In the course of activity, several current accounts can be opened, including for settlements in foreign currency ().
Opening a bank account by a legal entity
First of all, you should choose credit organizations that provide settlement and cash services to legal entities. The choice should be made on large credit institutions with a high level of business reputation and quality of service.
- the cost of opening and maintaining a current account;
- the availability of Internet banking services, if the organization needs it, and its cost;
- the cost of payment orders;
- cash acceptance and delivery rates and other costs.
You can get this information on the official websites of credit organizations or from bank employees. You need to get more detailed advice from a qualified employee of the selected bank.
According to PBU 10/99 "Organization's expenses" the organization's expenses for settlement and cash services should be included in other expenses.
The procedure for opening an account is regulated by the legislation of the Russian Federation:
- article 30. Federal Law N 395-1 "On Banks and Banking Activities";
- chapter 45 of the Civil Code of the Russian Federation;
- Instruction of the Central Bank of the Russian Federation N 28-I "On the opening and closing of bank accounts, accounts on deposits (deposits)".
Opening an account for LLC and individual entrepreneur involves the collection and submission of a certain package of documents to the credit organization (bank), after which an agreement is concluded with the bank.
The package of documents that a legal entity is required to provide to the bank to open an account is determined in accordance with the Instruction of the Central Bank of the Russian Federation No. 28-I.
Violation by a legal entity of the term provided by law is punishable by a fine. Read more about penalties for tax violations. Moreover, the bank must also report within three days about the opening of an account by the organization to the tax service at its location.
In cases provided for by law, the bank has the right to refuse to open an account for a legal entity. As a rule, banks do not provide explanations about the reasons for the refusal. The bank can give a negative answer when:
- availability of information about the involvement of a legal entity in terrorist activities;
- absence of an organization at its location;
- providing inaccurate information about the location of the organization;
- availability of information about the violation of the law by the head of the organization.
Requirements for clients from credit institutions differ, therefore, in case of refusal, a legal entity can apply to another bank.
You registered an individual entrepreneur (or opened an LLC), experienced all the difficulties of communicating with officials and are now ready to celebrate the victory. There is only a small touch left - to open a current account in the bank. You apply, but suddenly a refusal comes. Why did this happen and what should be done now?
The main reasons for refusal
To develop a plan for further actions, you need to understand why banks refuse to open an account.
The fact is that credit institutions are also having a hard time. Officials of supervisory bodies regularly come to banks with checks, the purpose of which is to identify "leftist" clients in time. The number of fly-by-night firms, outright fraudsters or supporters of shady schemes, who use various claims, are very large. Almost every second client has something unclean, that's why banks are trying to protect themselves. What do the employees of the financial monitoring department pay attention to first of all?
Legal address problems
This is the main reason why banks refuse to open a current account. If the firm is absent at the legal address indicated in the constituent documents, rejection is practically guaranteed. Bank employees take this factor very seriously. The security service always checks the accuracy of information about the address and verifies "de jure" with "de facto". Even the doubts she has about the location of the company (albeit not confirmed by iron evidence) can become a reason for refusal.
For this reason, by the way, you should never buy a legal address. The tax authorities can still be deceived in this way, but credit organizations are unlikely.
They can also refuse if other legal entities are registered at the indicated address. A shopping center is one thing, and a suspicious unsightly "office worker" is another. The IRS has even compiled a list of mass registration addresses that is updated regularly. You can find this list on the official website of the Federal Tax Service (https://service.nalog.ru/addrfind.do). If the address of your company is there, you are at risk.
Problems with documents
If the previous point was relevant only for legal entities, then "paper problems" are an eternal problem for both organizations and individual entrepreneurs.
- Firstly, entrepreneurs often forget to attach this or that document to the application for opening an account. There are indeed a lot of obligatory papers - these are constituent documents, and a certificate of state registration, and copies of various acts on amendments ...
- Secondly, the bank refuses to open a current account for those LLCs (and other legal entities) whose representatives do not have identification documents. Such documents include those that confirm the authority of the manager to submit an application for opening an account, to issue a bank card and the right to dispose of the account.
- Finally, there may be formal errors, inaccuracies and inconsistencies in the papers. A trifle, but annoying.
"Paper" problems are considered not serious, and the bank will certainly tell you exactly what needs to be corrected or reported.
Additional reasons
When deciding to open an account, the bank conducts a comprehensive financial monitoring of the applicant. This takes into account several factors.
- The presence of the company on the "black list". Legal entities get there. persons and entrepreneurs who repeatedly open current accounts or exhibit other suspicious activity.
- Communication of the company with persons or organizations included in the list of extremists and terrorists.
- The presence of debt of non-residents to the firm under international contracts for which the passports of transactions were closed.
- The presence of a decision of the tax authority to temporarily suspend operations on the client's accounts opened earlier.
In addition, the Central Bank draws attention to four factors that are considered the main features of fly-by-night firms:
- the authorized capital of the company is approved in the minimum allowable amount (for example, 10 thousand rubles for an LLC);
- the organization is registered with an invalid passport;
- reporting is not submitted to the Federal Tax Service;
- there is only one founder.
Individually, each of these points cannot serve as a basis for the bank's refusal to open a current account to a legal entity - the reason is the combination of at least two of them. However, some lending institutions ignore this principle. To play it safe, they send a refusal even if there is one of the signs. This is an illegal practice, but it exists.
How to proceed?
The main task of the entrepreneur is to find out the reason for the refusal. In theory, employees should inform you about this, in practice they do not always do this. Often you have to listen to the official phrase "the bank reserves the right not to disclose such information."
In such cases, it is useless to find out something by phone; it is better to come to the department in person and demand an explanation from the senior manager. He won't give up just like that, so show firmness and perseverance. Appeal to article 846 of the Civil Code (according to which the bank is obliged to conclude an agreement at the request of the client), to article 445 (it indicates the client's right to go to court if the bank evades concluding an agreement), demand an audience with top management and generally behave in the most harmful way way. Based on the results of the conversation, the leader should understand that you can create serious problems for him. If it gets to him, he will eventually give you an answer.
Once you know the reason, you will see the solution:
- if the problem is in the incorrect legal address, you can either re-register at a different address, or just go to another bank;
- if the matter is in the documents, you will need to call a lawyer you know and together with him correct controversial points or formal inaccuracies;
- if the security service has doubts about the location of the company, you can provide a lease agreement or take a letter of guarantee from the owner of the premises;
- etc.
You need to understand what to do in order to avoid repeated refusal to open a current account in this or another bank. This is a very important point.
If the violations are insignificant and the clerks easily explain to you what is wrong, it would be logical to correct all the ambiguities and again apply to open an account with the same credit institution. If you had to get information in battle, it is better to go to another bank. You will already know your past mistakes, and next time you are unlikely to be refused.
Before going to the same or a different bank, prepare carefully. It is better to spend a couple of hours taking preventive action than to get rejected again. The list of the most important actions looks like this:
- check the list of addresses of mass registration on the FTS website and make sure that your legal entity. the address is not there (and if your company is still included in this list, prepare a lease agreement, a letter of guarantee and any other documentary evidence);
- call the bank of your choice and specify the procedure for submitting documents (some credit organizations establish their own list of securities and require additional acts);
- carefully check whether you have collected a complete set of documents, whether each of the papers is relevant.
It is best to come to the bank yourself. In extreme cases, you can send a representative (providing him with documents confirming the authority to open an account), but you should not leave a request on the bank's website. The confirmation rate for online applications is usually not very high. Of course, when filling out the application and accompanying acts, indicate only reliable and current data.
Complaint procedure and appeal in court
If the financial monitoring department and the security service remain unforgiving, you can file a grievance (complaint). You can send it in two directions:
- to an intractable bank;
- in the Central Bank of Russia.
It is best to proceed as follows. First, send a complaint to the bank, and then (after 2-3 days) write a complaint to the Central Bank. In this claim, complain about the bank's criminal inaction and the lack of a sane (and in general any) response to your complaint on its part. This will make the employees move and take action. A claim to the Central Bank, by the way, can be submitted through the official website of this department.
Going to court is a last resort. It should be used only in completely hopeless cases. If you have already bypassed several banks, brought all these firms into compliance with the law, were again refused, but at the same time firmly convinced that you were right and do not count any legal sins behind you, file a claim. To defend in court their right to open an account is dreary and long, but this opportunity is given by law to all citizens and legal entities. persons.
The statement of claim must be filed with the arbitration court in your region. Please note that the court is unlikely to take your side. The fact is that new amendments made to the legislation in 2014 give banks the right to refuse to open a current account for "dubious" individual entrepreneurs and companies. The right to recognize a person as "doubtful" also belongs entirely to banks, and most of them interpret this concept in the broadest sense. But there is a chance that you get lucky. Hope dies last.
Businessman versus system
Credit institutions are not small counterparties. All risks are calculated in the depths of the financial monitoring department, and decisions on applications are largely made by computer programs. Dealing with this system is difficult and costly. Therefore, one should act initially, taking into account the recommendations listed above.
If possible, do not let the "bankers" give you a refusal to open a current account without explaining the reasons. Always find out the reasons. If you don't define what the mistake is, getting your way will not be easy. And in no case give up. Even if refusal comes after refusal, submit new applications, contact new banks. Sooner or later everything will work out.
You don't know how to get a certificate about open current accounts? Let's figure out what is needed for this, where and who can apply. Here is an example of a reference and the request itself, left by the company.
A document on the status of current accounts may be required in many cases. So, it is worth remembering where to go and what documents may be useful for this. Consider the process and timing of issuing this kind of documentation.
Basic moments
We will define what a current account is and why you need a certificate of accounts opened by companies and individual entrepreneurs in banking organizations.
What it is?
A settlement account is an account that is used by a banking organization or other settlement institutions to record the monetary transactions of each client.
The current state of current accounts corresponds to the amounts of money that belong to clients. Such accounts are not used to generate passive income or to save money.
The goal is to obtain reliable and quick access to money for the first requests through a specific order transmission channel. Such an account is called a demand account.
In one banking institution, several accounts can be opened, which differ in currency and the purpose of money that are accumulated on them.
Usually, a ruble account on demand of a client with the status of a legal entity is called settlement. The individual's account is also called current.
Purpose of the document
In accordance with the established legislation of the Russian Federation (tax plan), in order to be able to maintain all companies must submit title data to the tax authority.
A document on the current account is also submitted, which is valid. Without such data, the tax authority will not register the company.
This means that it will not be possible to conduct activities. It is obligatory to submit to the authorized body and information that the accounts were closed, additional accounts were opened.
A request for information on a valid account can be sent by the company at any time.
You need to submit a document to the government service so that it can register accounts. Otherwise, the company will not be able to conduct legal activities.
Now there is no need to notify the Federal Tax Service. Now the civil service applies with inquiries to the very credit organization with which the contract has been concluded. But is it possible to get a certificate of accounts from the FTS?
The tax office is obliged to issue such documents at the request of the taxpayer. Tax payers may need certificates from the Federal Tax Service Inspectorate to monitor accounts that are entered into the tax base.
After the bank receives an application with a request for the issue of an act, the request will be registered and an incoming number will be assigned.
They can then submit reliable data themselves. A certificate of an open current account can be issued by any branch of the tax authority on the territory of the Russian Federation.
To obtain a document in the branches of the tax authority, an application is drawn up, which can be prepared in any form.
It happens that a company submits an application in accordance with the requirements, but tax officials make mistakes when entering information into the database. To obtain a certificate, it is worth submitting an identity card of the head, an extract from the Unified State Register of Legal Entities and an application.
If the bank
An alternative option for obtaining such a form is to send a request to a credit institution. Upon receipt of a certificate from a banking institution, you will have to pay from 3 to 10 thousand rubles. The cost will depend on the urgency.
If the document needs to be delivered, then you need to pay another 250 rubles. To complete the application, you need to send to the credit institution:
- an identification number;
- name of the legal entity;
- the contacts where the representatives of the authorized agency can contact you;
- mailing address where you want to send the document.
There are cases that a company has writs of execution, but which bank to present them to is unclear, since there is no information about opening accounts of debtors.
In such a situation, you need to get not an official certificate with the seal of the Federal Tax Service, but simply information about where the company has open settlement accounts.
It is in such cases that enterprises turn to banks. The accountant of the company can get help.
If such an employee cannot, for some reason, receive the document himself - he is denied the issuance of the document, the deadlines are too long, then you can contact specialized firms that will help in obtaining.
In order to obtain a certificate from the bank, they prepare written requests addressed to the head of the department for working with companies and individual entrepreneurs, or to the name of the head of the institution itself where the accounts were opened.
Be sure to reflect what kind of help is needed. This can be a document on the presence of current accounts, on the remaining amount on the account, on the absence of credit debts, on the closure of accounts, etc.
If information about the turnover is needed, they reflect the period, the date when the certificate should be drawn up. It is necessary to certify the written request with company seals and signatures of authorized persons, assigning an outgoing number.
A bank employee, having received a request, must register it in the journal of accepted documents. He will assign incoming numbers and give them to specialists in work with individual entrepreneurs and enterprises. Based on the request, the certificate will be prepared within 1-3 days.
The disadvantage of a certificate that is obtained in this way is that it cannot be accepted by all organizations, while a document from the federal tax service must be accepted unconditionally by both private and state institutions.
Sample application (request)
There are many samples on the Internet, so the likelihood that it will be incorrectly prepared is minimal.
When composing your request, you can rely on the following example:
Is online registration possible
You can send an online request for help. This will save time. The application is left through the portal of the tax authority of Russia by filling in the data in the appropriate fields.
It should be noted that a certificate of open current accounts from the IFTS in electronic form has the same legal force as a paper sample.
So the choice will be yours - whether to go to the department of a state structure or fill out an application via the Internet.
Manufacturing time
The deadline for providing the certificate is not set at the legislative level. Usually, the document is formed by an employee of the authorized body for about 5 days.
But some tax offices issue such documents after 2-3 weeks. Such terms can already be considered a violation of the interests of the applicant. And this is worth stopping. The general deadline for the issuance of documentation by a government authority is 1 month.
But then an employee of the tax service must take into account the basic principles of the work of the federal tax authority of the Russian Federation - to assist a conscientious taxpayer and eradicate the bureaucratic apparatus.
The issuance of a document a month later is substantiated by representatives of the authorized body by the Administrative Regulations for Working with Payers of Tax Amounts.
This document does not reflect the terms for submitting the certificate, which means that there can be no claims to the tax office for being late in issuing it.
So, we found out where you can get a certificate of an open account in a banking institution.
By submitting the requested documents and writing an appropriate application, an employee of a credit institution or the Federal Tax Service of Russia has no right to refuse you.
If you do not have time to resolve such issues, you can always contact a specialized company that provides such services. Only in this case you will have to spend a little.
All business entities are obliged 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 register financial transactions of clients.
When opening an account, each employer needs to know who, how and where should report this, what consequences are possible if this is not done in a timely manner.
Basic information
Depending on the purpose and currency, accounts are divided into current, deposit and settlement.
The latter type can be registered by the following categories of citizens:
- individuals not conducting commercial activities;
- individual entrepreneurs;
- legal entities.
The notification about opening an account has a certain form established by law.
Certain requirements are imposed on its design:
- the form is filled in with a blue ink pen or electronically;
- letters must be capitalized and printed;
- there is a separate cell for each letter;
- you need to put down dashes in empty cells;
- 2 copies of the document are drawn up.
The notification can be sent by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees under a notarized power of attorney.
When submitting papers in person, one copy is stamped with a government agency and the date of acceptance. This indicates that the organization has met the notification deadline. When sending a notice electronically, the addressee sends a confirmation letter about their receipt.
To open a legal account the person provides the bank with a list of papers:
- registration document;
- paper on tax registration;
- notification of the assignment of statistical codes;
- papers for opening the address of the location;
- a record of the beginning of the business entity's activities;
- passport.
For an individual entrepreneur, the following papers will be required:
- registration document;
- passport;
- code assignment message;
- extract from EGRIP.
You need to fill out the notification step by step:
- Organization name (IP) and basic details.
- Information about the servicing bank.
- Tax service code at the place of registration and taxpayer category (legal entity or individual entrepreneur).
- In two empty cells, put a number "1" in each.
- 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 government organizations about the creation of 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 notify off-budget funds about opening an account. This responsibility is assigned to banks. They are given 5 days for this. Customers are not charged for shipping.
Bank account creation
To open an account you need:
- choose a suitable credit organization;
- request a list of papers required for the procedure;
- prepare and submit the necessary documents;
- fill out an application for opening an account;
- wait for a message from the bank about the start of a new account.
Having a current account gives the owner the following advantages:
- guarantees the safety of financial resources;
- makes it possible to carry out non-cash transactions;
- grants the right to transfer taxes and fees without visits to the relevant authorities;
- allows you to withdraw cash if necessary.
Since 2010, for all business entities, the obligation has been introduced to inform about the creation of an account by the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS. Until that time, the client only reported to the tax office.
For non-compliance with the legislation in this matter, fines were envisaged: 5,000 rubles. for organizations and 2000 rubles. for individual entrepreneurs and officials.
If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rubles. respectively.
Change in legislation from 2019
Today, many entrepreneurs are asking themselves the question: is it necessary to notify the state authorities about opening a bank account?
The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 02.04.14 established that from May 1, 2019, taxpayers are not required to notify extra-budgetary funds about opening or closing an account.
From May 2, 2019, you no longer need to notify the tax account of the created account (Law on Amendments to 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 05/08/14 and the official comments of the Federal Tax Service of the Russian Federation.
The above laws have abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for reporting lies solely with the credit institutions.
Accordingly, Laws No. 52 and No. 59 abolished the administrative liability of payers for failure to report or untimely submission of information about opening an account.
Who needs to fill out a message about opening a current account
Until May 2019, it was necessary to draw up a message about opening a current account for the following authorities:
- tax office;
- pension fund;
- social insurance.
Each of the listed government agencies used their own notification form.
Issues related to opening a current account are regulated by legislative acts, the main of which are given in the table:
| Normative document | Explanation |
| Item 2, Art. 23 Tax Code | The deadline for submitting a notification about a new account is 7 days |
| Cancellation of the obligation of policyholders to inform government agencies about opening an account | |
| Federal Law No. 212 of 24.07.09 on contributions to the FIU | Mandatory notification of the fund about a new account (before May 2019) |
| Order No. 7-6 / 457 | Approved the form of notification of the IFTS about the creation of an account |
| Art. 15.33 Administrative Code | Penalty for untimely submission to the FSS of information about opening an account in the amount of 1,000 rubles. up to 2,000 rubles |
| Federal Law No. 173 of 10.12.03 on foreign exchange regulation and control | In Art. 12 talks about the need to submit a notification about the creation of a foreign account |
The developed notification forms for all government agencies had a similar form. So, on the FSS website there was the required form. It was not legally approved, so policyholders could use it or create it themselves.
The message in social insurance reflected the following mandatory information:
- name and address of the foundation;
- name, location, basic details of the legal entity (IP);
- fSS registration number;
- date of account creation;
- 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 when the account was opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the IFTS.
When notifying the tax authorities, you need to adhere to certain rules:
- the tax office should be informed if 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 notification period is one week;
- iFTS is notified at the place of registration of the taxpayer.
Failure to inform the tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.
If the message was sent in a timely manner, but there was a mistake in the account number or an irrelevant form was filled out, no sanctions are provided. A notice not accepted for the indicated reasons is corrected by the taxpayer and again submitted to the inspectorate.
Pension Fund
Yur. individuals and individual entrepreneurs should remember about 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 in by hand or on a computer.
If the message is submitted in any form, it must contain mandatory information:
- name, address, code of the applicant;
- registration number of the FIU;
- 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 drawn up 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 carried out in working days.
Previous Notice Form and Procedure for Completing It
Until May 2019, to notify the Federal Tax Service Inspectorate about the opening of an account, a notification of the C-09-1 form was used. It was the same for all business entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.
The form was completed by hand or on a computer and contained the following mandatory information:
- the name of the company (IP) in accordance with the constituent documents;
- 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 leader or representative;
- date, signature, phone number of the applicant.
The second page (A or B) reflected the account data: number, date of opening, name and bank details. Also stamped and signed by the authorized person. The above data were in the constituent papers of the company, a certificate of state registration of an individual entrepreneur, an agreement with a bank.
The FIU notification contained the following data:
- information about the insured;
- fIU registration number, branch name;
- account information: number, date of opening;
- information about the bank;
- date, signature of the applicant, seal.
The social insurance provided similar data. Attachments to the notification were a certificate of opening an account and a copy of a power of attorney confirming the authority of the contractor. The title page provided information about the applications.
What's new in 2019
In 2019, all business entities are still exempted 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 the credit institution to the tax authorities 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] from 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.
The document contains the following information:
- account number and type;
- tax code;
- name, address, bank details;
- name and details of the organization (IP);
- date and number of the bank agreement;
- date of account opening;
- position, full name, signature of the bank employee and date;
- telephone.
The form of notification of a new account of an individual is established by the same order of the Federal Tax Service Inspectorate (Appendix 3) and has the form 1114315. It is filled in the same way as described above, only data about the citizen are 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 the 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 on the territory of the state and fully subject to its legislation.
It is convenient to prepare a document using the free program "Legal entity taxpayer". You can transfer it to the bank in person, by mail, via the Internet.
So, at present, lending organizations must notify government agencies about opening an account. Employers have been exempted from this procedure since 2019. The exception is residents who have opened an account outside of Russia.
We will help you to choose the code of the type of entrepreneurial activity for an individual entrepreneur on UTII
