Opening a current account message to the tax office. Ratio of off-budget funds to settlement accounts

Each newly created legal entity is required to obtain a bank account. In connection with the law on non-cash storage Money fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account at will.

Document history

Prior to the entry into force of Federal Law No. 212 of May 1, 2014, a legal entity was required to notify the tax authorities of all open bank accounts. Since 01/05, 2014, the situation has changed and it has become optional to provide a message about opening an account to the tax office. Now entrepreneurs do not need to worry about how to do this, and what they face for a delay in notification. The adopted law has greatly facilitated the life of the enterprise. But still, this article will tell you how it was before, how the forms were filled out and what penalties were imposed on the company in case of ignoring such an obligation.

Who should have known about the opening of a new account

Three public services were supposed to receive a message about opening an account:

• The Federal District Tax Service, in which the enterprise was registered;
• branch of the Social Insurance Fund;
• branch of the Pension Fund.

All these controlling organizations are engaged in checking budget payments, so they simply need information about opening a current account. Individual entrepreneurs and other legal entities were required to inform their territorial offices about the receipt of an invoice.

This had to be done with the help of a completed written notification, for which a specialized paper notification form was created. Let us recall once again that at present such a document has become optional.

Rules for filling out a notice

Regardless organizational form, all companies, enterprises and individual entrepreneurs used the approved form No. C-09-1. This form was divided into several sections. The title page contained basic information about the company, and sheets A and B contained information about where current accounts were opened. Moreover, sheet B was filled out only if it was necessary to open an account with the Federal Treasury.

Ways to fill out the form

Account opening notice tax office and funds could be filled manually or using a special program. At the same time, blots, corrections and fuzzy information were not allowed. This form was signed CEO, and the seal of the enterprise was put at the bottom.

Mandatory fields of form No. С-09-1

Like all standard documents, the form had mandatory fields to fill out. According to the registration documents of the company, in the form No. С-09-1, the code of the tax authority was filled in on the title page.

Be sure to put a mark on where exactly the account was opened: in federal treasury or at the bank. The further need to fill out sheets A and B depended on this. All registration numbers (TIN \ KPP, PSRNIP or PSRN) were also filled in. Next, it was necessary to declare the head of the company or his official representative. The date, contact phone number and signature were also required.

Completing page A (form No. C-09-1)

Information about the credit institution was indicated on sheet A. The name of the bank, BIC, its address, TIN \ KPP and the current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. Accurate information about opening a current account was duplicated in a bank certificate on opening an account.

Sending notice to the Pension Fund

Slightly different information was provided for the Pension Fund. Along with the mandatory details - the full name of the legal entity, full name of the individual entrepreneur, KPP, TIN - the personal registration number assigned during the registration of the company was indicated in the form.

It was important to tell the name of the branch of the fund to which the organization was attached. Information about the bank and current account was filled in similarly to the tax message.

Message No. С-09-1 to the Social Insurance Fund

The information sent to the FSS was similar to that contained in the message about opening an account with the tax office. The only difference was the registration number on the title page, issued by the Social Security Fund. The message must be accompanied by a certificate from the bank on opening an account. And in the case of opening several accounts, a separate sheet was filled out for each.

Notification about opening an account in the tax office, terms

The time limit for sending the notice was the main regulator of liability. For untimely reporting of information, the enterprise was threatened with rather large fines, namely, 5,000 rubles for each invoice were paid by legal entities and 2,000 rubles were required to be paid by individual entrepreneurs.

The notice of opening an account with the tax office had to be submitted within seven days from the date of opening. The date of assignment of the current account was indicated in the bank certificate. It was possible to send a message by mail, the main thing was to do it quickly and on time.

In connection with the simplification of the named obligation, penalties are canceled, and firms do not need to worry about non-compliance with deadlines. But the cancellation of the obligation does not mean that information about the accounts is not received by the regulatory authorities. Just modern technologies allow banks to independently send information about newly opened accounts. And it became convenient for everyone, as a lot of time is saved.

Settlement account - a bank record for accounting for monetary transactions (deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to employees of the organization pass through the account.

Document Definition

Account opening notice a document that registered the formation of an account in a bank. In the past, there was a need for entrepreneurs to send a notification to the tax office on their own, but in May 2014 a law was passed shifting the responsibility for submitting documentation to the bank's accounting department.

Individual entrepreneurs must notify the local tax office if they are involved in any Russian organizations, excluding limited liability companies and business partnerships, if their share of participation is above 10%. This must be done no later than one month after the start date.

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

They contained information such as:

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

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

Since 2014, changes in Russian legislation have shifted the responsibility of notifying an account to the bank that holds the account.

Accounts outside the country

Thanks to federal law concerning currency regulation, the founders of the enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details in banks and institutions located outside of Russia.

All money transfers to own accounts in banks opened abroad from banks from the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is notified of the opening of a current account from the tax authority.

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

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

Message order and notification methods

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

Pension Fund notified by mail or by visiting a local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.

fines

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

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

Notifications for funds are also sent in person or by mail. Notifying the insurance fund of opening an account is only necessary if the company is hiring employees. For a number of individual entrepreneurs, this is not relevant.

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

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

Forms and applications

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

Sample applications can be found on the official website of the tax service of the Russian Federation. It is important to know that in the column about the bank in which the current account is held, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by public services.

Forms for opening and changing a current account are different.

To simplify and automate the process of preparing legal entities and financial statements of financial statements, there is Program "Taxpayer of Legal Entities". You can also download the help program from official portal Federal Tax Service.

A current account allows a company to conduct non-cash financial transactions with customers and employees, pay taxes and contributions. All you need is to get an account notification public institutions and compose on time tax reporting. Its form and terms depend on the system of taxation chosen by the company.

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

Prior to the adoption in 2014 of amendments to the tax legislation of the Russian Federation, absolutely all subjects economic activity were required to send a notice of opening a current account to the tax service no later than seven days after its opening. This norm was imperative, therefore it had a coercive character. For its non-compliance, the offenders had to suffer a well-deserved and statutory punishment - an administrative fine of 5000 rubles.

Until 2010, it was only necessary to report this event to the local branch of the Federal Tax Service of Russia. After 2010, under the influence of legislative changes Insurance companies received great powers. Now they were given the function of full control over the insurance premiums of individuals and legal entities. Therefore, from January 1, 2010, it was necessary to send appropriate notifications not only to the tax office, but also to the Pension Fund, as well as to the Social Insurance Fund and the Compulsory Medical Insurance Fund of the Russian Federation. Since May 2014, the notification of opening a current account does not need to be sent to the above authorities. This requirement completely cancelled.

What is a checking account for?

To date, there are several main types of bank accounts, namely:

• current;
• facial;
• deposit;
• loan;
• card;
• settlement.

They differ in purpose and currency. The first type is most common among the townsfolk who do not tie their professional activity with entrepreneurship. Things are a little different with r / s. This type of bank account is in demand by business entities. the following categories of persons may:

1. Individuals not involved in commercial activities. For example, pensioners or persons with limited physical abilities. These people open the RS for crediting them with all kinds of benefits, benefits and other types of social payments.
2. Individuals (individual entrepreneurs - IP).
3. Legal entities (organizations).

A current account is a kind of account of a bank client, which reflects financial condition funds in the account. Thanks to this financial instrument its owner can carry out cashless payments with their customers and partners. According to the law, a business entity is not obliged, but has the right to open a cash register. Only he can decide whether he needs a bank account or not. However, this rule changes its dispositive character to an imperative one in the event that the amounts of transactions concluded between counterparties exceed 100,000 rubles.

State registration

If necessary or desired, you can issue an account at any stage of the formation of a business. However, most often this happens in parallel with the passage of the state registration procedure, which is mandatory for all business entities.

Until 05/02/2014, if a newly-made individual entrepreneur or a representative of an organization did not know where to report the opening of a current account, various consulting services. Moreover, if the taxpayer could not independently submit the necessary certificates and notifications to the regulatory authorities, then employees of the same consulting or outsourcing companies could do it for him.

All information about opening a current account in the event that a notification is submitted to insurance and regulatory authorities by a third party must be supported by a power of attorney, otherwise the document will not be accepted. In accordance with the law, not only its direct owner, but also his attorney can issue a bank account in a bank, provided that he submits, in addition to registration documents, also.

The situation is the same with sending the necessary notifications to other controlling and insurance structures. The attorney can send a notice of opening a current account to the FSS, the tax service and the Pension Fund of the Russian Federation only if there is permission (power of attorney) for such actions.

How to open a bank account: Video

special shape

The notification document had a form strictly defined by law. Its form could be found and downloaded on the official website of the Federal Tax Service of the Russian Federation. There you could also find a sample of filling, as well as the basic rules for drawing up a document. Here are some of them:

1. Fill out Form C-09-1 preferably with a blue ink pen. It is also possible to fill out the form using a computer. If the second option is selected, then nothing can be added with a pen, and vice versa.
2. Each cell corresponds to a separate letter. If the form was filled out manually, then all the letters had to be written in printed form.
3. C-09-1 for each account was drawn up in two copies. The first option remained with the owner-taxpayer. The second one was sent to the tax office.

Information about opening a current account was entered into the form without blots and errors. Otherwise, the inspection refused to accept this document until all the shortcomings were corrected. Unlike the power of attorney and other important documents, this message did not need to be notarized. The payment of state duty when compiling and sending the paper was also not provided.

Ways to send notification to regulatory authorities

In order to make life easier for taxpayers, the Federal Tax Service has provided them with the opportunity to send documents for registering a business, as well as all kinds of notifications in several ways.

In electronic form

By going to the official website of the Federal Tax Service, the user can fill out and send all key documents to register and manage your business. Form C-09-1 was no exception. There, on the website, the client can find samples of filling out the form and, if necessary, seek help from an online consultant.

By post

In this case, it was necessary to send a valuable letter about opening a current account to the tax office with a mandatory inventory of all the contents inside. The date of sending the letter was determined by the stamp. One was placed on the version that remained with the account holder, and the second was marked on a copy for the local branch of the Federal Tax Service. Only with the help of this sign could the sender confirm the timing of the notification.

Personally

The head of an organization, the founder of a company or an individual entrepreneur could submit the form on their own by coming to the tax office at the place of business registration.

Transfer through an attorney

If you opened a current account, but do not know who to notify and how, or there is simply not enough time for this, then a trustee can also deal with this issue, but subject to a notarized power of attorney confirming the right to carry out such actions on behalf of the principal.

It does not matter when the business entity registered its business. The important thing is when he opened a bank account in a credit institution. The fact is that the taxpayer, by law, in any case, was obliged to send a message to the tax office about this. The notice period for opening a current account is seven working days from the moment the account starts working. If this requirement was not met, then the violator was expected to be sanctioned.

fines

For violation of the established rules and norms, an unscrupulous taxpayer was punished - an administrative fine, but not (in full or in part). Such a measure of influence is provided by law only for those offenders who have not provided tax returns and other financial statements tax authorities in deadlines. When opening an account for the lack of notification of this event, only a fine could be collected.

Very dangerous for the "forgetful" business entities was the fact that the number of notifications in the IFTS should have been equivalent to the number of active accounts. That is, if a taxpayer opened in one bank not one, but three accounts at once, then there should have been three notifications to the regulatory authorities as well.

The same is true with fines. If an entrepreneur forgot to notify the tax office of his three accounts, then a fine of 5,000 rubles was multiplied by 3, and the amount turned out to be 15,000 rubles. In addition to the tax service (since the beginning of 2010), a bank notification about opening a current account had to be sent to the FSS, PF and MHIF. For non-compliance with these rules, a fine of 5,000 rubles was also provided.

reference

By law, law enforcement agencies, if necessary, have the right to demand from the tax authorities or the banks themselves. The Federal Tax Service itself can also request from a financial institution information about the taxpayer's account. In fact, such a document can be obtained in only two ways:

• submitting an application to the bank;
• sending an application to the local IFTS.

In the first case, a certificate from the bank on opening a current account will come to the recipient only after he draws up an application in any form and sends it to the bank. In the second case, the steps are identical. The execution of such certificates itself takes a relatively short time. It can take up to five days for the data to be verified and properly processed. But due to the presence of irrational bureaucracy in the work of state and non-state structures, the whole process can stretch for a period of 5 to 30 days. At the moment, the executive authorities are struggling with such delays, which absorb the time of conscientious citizens and business entities.

The notice of opening a current account has been completely eliminated since 2014. Starting from May 1, 2014, in accordance with Federal Law No. 59, when opening one or more accounts in a credit institution, the taxpayer is no longer required to draw up and send various notifications to insurance funds, and from May 2, 2014, this obligation in relation to tax authorities, in accordance with Federal Law No. 52. Such changes in the legislation of the Russian Federation have saved all owners of current accounts from unnecessary paperwork.

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

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

Basic information

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

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

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

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

There are certain requirements for its design:

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

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

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

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

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

The IP will need the following documents:

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

You need to fill out the notification in stages:

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

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

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

Create a bank account

To open an account you need:

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

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

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

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

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

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

Change in legislation since 2019

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

Law amending certain regulations RF No. 59-FZ of April 2, 2014 established that from May 1, 2019, taxpayers are not required to notify off-budget funds about opening or closing an account.

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

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

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

Who needs to issue a message about opening a current account

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

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

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

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

Regulatory document	Explanation
P. 2 Art. 23 Tax Code of the Russian Federation	The deadline for submitting a notification about a new invoice is 7 days
	Cancellation of the obligation of policyholders to inform government agencies about opening an account
Federal Law No. 212 of July 24, 2009 on contributions to the PFR	Mandatory notification of the fund about the new account (until May 2019)
Order No. 7-6/457	The notification form of the IFTS on the creation of an account has been approved
Art. 15.33 Administrative Code	Penalty for late submission to the FSS of information on opening an account in the amount of 1,000 rubles or more. up to 2,000 rubles
Federal Law No. 173 of December 10, 2003 on currency regulation and control	In Art. 12 refers to the need to submit a notice of the creation of a foreign account

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

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

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

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

Tax Service (IFTS)

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

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

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

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

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

Pension Fund

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

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

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

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

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

Former notification form and procedure for filling it out

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

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

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

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

The FIU notice contained the following information:

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

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

What's new in 2019

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

The forms of notifications and the procedure for submitting them by a credit institution to the tax office are regulated by Art. 86 of the Tax Code of the Russian Federation. It contains a link to the Order of the Federal Tax Service No. ММВ-7-14/292@ dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to accounts of citizens.

The document contains the following information:

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

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

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

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

It is convenient to prepare a document using the free program "Taxpayer of Legal Entities". You can transfer it to the bank in person, by mail, via the Internet.

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

Select view code entrepreneurial activity for individual entrepreneurs on UTII we will help

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

• Take advantage of such a program as "Legal Taxpayer". The program is free;
• Download a special form and fill it out yourself. We are talking about the form C-09-1.

Documents for opening a current account

To open a R/C, certain documents will be required. Before contacting a banking institution, you must prepare the following papers:

• After the registration of the enterprise, the tax authority had to issue an appropriate document.
• The next document is a notification that statistical codes were assigned from Rosstat.
• Seal of a legal entity. In the case of IP, printing is not required without fail.

Notification of the opening of a current account is a rather crucial moment. A banking institution should be located near the place where you founded your business.

This will save money that would have gone on the road. Each bank may have different tariffs, so it is necessary to study in detail those financial institutions that are located nearby. Larger rates are always with more reputable and larger banks. An important point is customer service. Since each bank may have different rules for opening a R/C, the package of documents may also be different.

You can issue a plastic card and transfer money to it from R / C. The card can be issued at the same bank, as this will save money on financial transactions.

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

• Evidence that individual was registered government bodies as an entrepreneur;
• Identification;
• Notification that an individual has been registered with the tax authority;
• Round seal, if the entrepreneur has one;
• Extract from the USRIP;
• Notification that statistics codes were assigned from Rosstat. This document not included in the mandatory category.

Opening a current account - tax notification

Many businessmen are wondering if it is necessary to notify the tax authorities about opening a current account? Since May 2 last year, this obligation has been abolished. Prior to this, notice had to be given within one week. There is no need to notify funds about opening an account. This obligation was canceled for businessmen and legal entities, starting from May 1 last year. You can often hear such a question, is it necessary to open a current account for those who opened individual enterprise? Individual entrepreneur can open a P/S, but this action is not included in the mandatory category for him.

Until 2010, according to which, it was necessary to notify the FTS of opening an account. This organ was first on the list. The SP must notify this authority in writing.

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

Ways to submit documents

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

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

Terms of notification of opening a current account

Current account can be not only ruble, but also currency. The notice is sent to the appropriate authority. Until May last year, any enterprise required a bank account without fail. Such an instrument was necessary to resolve certain financial tasks. Opening a current account was only part of one procedure. For such an operation, a number of different nuances and features were provided. Failure to fulfill obligations was fraught with the fact that administrative fines could be imposed on the businessman. The notice period for opening a current account was one week. Penalties were also provided for violation of the deadline.

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

Download the account opening notification form 2017

According to the new laws, the founders of IP may not open a current account. If it is planned to carry out non-cash settlements, then the businessman will have to use only a current account. If a businessman enters into an agreement with other enterprises or legal entities, the amount of which exceeds 100,000 rubles, then the presence of R / C is also mandatory. Non-cash payments will also be used. An account will be required regardless of whether payments will be made in certain stages, or they will be paid in one payment.