Application to the bank to open a current account. Who should have known about the opening of a new account

To each subject economic activity you will have to be puzzled by the design of a bank current account, starting to conduct your business. The legislation of the Russian Federation provides for state registration of all entrepreneurs. This procedure involves a number of related steps.

One of them is a checking account. Previously, the condition was met - to notify the designated authorities, for example, the tax service, of the opening of a settlement account without fail. Legislative changes have simplified the process.

What is a checking account

Settlement account - a bank account of a legal entity with an independent balance, where cash through which non-cash settlements with other persons take place. Customer bank account displays financial condition account and enables convenient business transactions for the client. There are several types of main bank accounts:

• current;
• deposit;
• facial;
• settlement.

The current ones are mainly used by individuals who do not conduct entrepreneurial activities. R / s is used by entrepreneurs. Such an account is opened:

• individuals - individual entrepreneurs;
• legal entities– various forms of ownership.

Mandatory information tax service at the opening of the r / s it was impossible to ignore. You had to notify yourself or by resorting to the paid services of a consulting or outsourcing company, which will take care of timely notification of all interested authorities.

Open a bank account

It is not difficult to open a bank account in a bank, just follow these steps:

• choose a reliable bank that will serve the client's account in the future;
• ask a bank employee for a list of necessary documentation when opening a bank account;
• to write an application;
• prepare and send documents for opening a bank account;
• receive a bank notification about the activation of a new account.

The simple process of issuing a r / s takes from a couple of hours to several days.

Opening a current account brings exclusive benefits to the owner:

• funds are securely protected;
• the possibility of cashless payments, saves time when concluding a transaction;
• bypassing a personal visit to various services and funds, you can make the necessary payments.

Before the changes take effect legislative changes all persons conducting entrepreneurial activities were required to notify the following authorities about the registration of a cash register:

• tax service;
• Compulsory medical insurance fund of the Russian Federation.

Ignoring the legal norms established by the state, entailed the imposition of an administrative fine.

Notice to the IFTS in 2016-2017

In the recent past, all business entities, after activating a bank account, sent a notification letter to the Federal Tax Service. Changes to tax legislation have abolished this condition.

Form C-09-1 was used to notify the tax authority. The form was filled in 2 copies, consisting of 2 sheets each. The first one contained information about the individual entrepreneur or legal entity, the second contained information about the details of the bank.

The tax notice was not subject to state duty and did not require notarization. The main nuance was the notice period - no more than seven working days. Delays were subject to penalties.

The amount of the fine was floating. This is due to the fact that it was possible to issue an account in several banks at the same time. The penalty is calculated taking into account the delay of each individual account. Accordingly, the notification took place separately in the specified form.

If there were any difficulties in notifying the IFTS about the opening of an account, one could turn to competent consulting or outsourcing firms for help.

Making a notice

filling prescribed form went in the following order:

• manually;
• on PC.

Filling manually prescribed:

• use only ballpoint pen filled with blue ink;
• information was presented block type, a separate cell was allocated for each letter (stretching or clamping of letters was not allowed);
• instructions for the remaining empty cells were given directly when filling out the form in the IFTS.

You could also use mail. The notice was issued in the form of a valuable letter. The stamp placed on the document (both on the first and on the second copy) confirmed the time of sending the notice.

Other authorities (PF, FSS) were also subject to mandatory notification of the opening of a current account. Ignoring the procedure for notifying other authorities also led to the imposition of penalties.

Today, there is no need to carry out such notifications when opening a bank account in a bank.

Additional Documentation

It is worth mentioning the existence of an equally important document - a certificate of an open account from the tax authority. You could get it:

• by contacting the bank branch personally with a request;
• submit a request to the local tax office.

The first option was more often used.

To obtain a certificate, it was necessary to fill out an application (there was no established form) and hand it over to employees of a financial or tax institution. The application indicated full information about the applicant, details of the bank in which the current account was opened, etc. The period for preparing and issuing a certificate was not fixed by the standards.

Today, all financial institutions take on the responsibility of notifying all government agencies (PF, FSS, IFTS, etc.) about opening a new current account.

Starting a business, each business entity sooner or later will come into contact with the issue of opening a bank account. The legislation of the Russian Federation provides for everyone who wants to do business state registration. It is most often accompanied by a number of accompanying events, for example, opening a bank account. Previously, after the end of the registration of the r / s, the taxpayer was obliged to report this to the necessary authorities. For example, a message was sent about opening a current account to the tax service. This requirement has now been completely abolished.

Settlement account and off-budget funds

A current account is a bank account, which is a special account of a bank customer. This record reflects the state of funds on the owner's account and allows him to use them at any convenient time to implement the necessary business processes. To date, there are several types of bank accounts, which include current, deposit, personal, settlement and others.

The first type of accounts is used by individuals who are not engaged in entrepreneurial activities. Settlement is intended primarily for entrepreneurial activities. Therefore, such accounts are opened:

• individuals - individual entrepreneurs;
• legal entities (organizations) various forms property.

It was a mandatory measure to inform the tax office about the opening of a bank account until 2010. This requirement was due to the fact that since the beginning of 2010 all off-budget funds and organizations have received the function of control over the insurance premiums of taxpayers.

It is worth noting that the message that a current account has been opened could be delivered to the tax office both independently and with the help of outsourcing and consulting firms, which, for certain commission charges, will be able to notify all these organizations in a quality and timely manner.

Opening a bank account

In order for an entrepreneur or organization to be able to open an account, they need to:

• choose the right bank;
• request a list of documents required to open an account;
• collect and send the papers needed to open;
• wait for a notification from the bank about the start of the functioning of a new bank account.

A current account is very important for its owner. It gives him many advantages, namely:

• ensures the safety of funds;
• makes it possible to carry out transactions with non-cash payments;
• provides the right to pay contributions to the Pension Fund of the Russian Federation and other insurance services without a direct visit to these authorities.

Previously, from 01.01.2010, all legal entities and private entrepreneurs were obliged to send a notice of the opening of a settlement account to the tax service, as well as to:

• Social Insurance Fund;
• Pension Fund;
• Compulsory Medical Insurance Fund of the Russian Federation.

Until 2010, from the moment the new bank cell began to work, the client-owner had to send a notice of opening a current account to the Federal Tax Service. As mentioned above, from the first days of 2010, after notifying the tax service, the business entity also sent a message to the indicated insurance authorities.

For non-compliance with the norms prescribed by law, violators were responsible to the state. Previously, if the taxpayer did not want or forgot to notify the regulatory authorities about opening an account, then an administrative fine of 5,000 rubles or more was imposed on him.

The procedure for opening a bank account usually lasts from a couple of hours to several days. When it ends, the bank informs its client about it. He, in turn, had to send a message to the Federal Tax Service on opening a current account within a week from the start of the cell. Also, one should not forget about the Pension Fund and the FSS.

How to open a bank account: Video

Preparing a notice

Until May 2, 2014, each legal or individual, as an individual entrepreneur who passed all stages of state registration, after completing the procedure for opening a bank account, he was obliged to send a letter to the Federal Tax Service on opening a bank account. Since the beginning of last year, significant changes have been made to the tax legislation, which completely abolished this provision.

Notification to the tax office is Form C-09-1. It was issued only in two copies, each of which consisted of two sheets. The first sheet is intended to be filled in with data on an individual entrepreneur or legal entity. The details of the servicing bank were indicated on the second sheet.

Business entities did not have to pay the amount of state duty or certify this paper with a notary before informing the tax office about the opening of a cash register. Also important point was the deadline for submitting this form. Exactly seven working days - the period of time for which the taxpayer must have time to send a notification to the tax office. For delay - an administrative fine in the amount of 5000 rubles.

Why was the amount of the fine not fixed, but "floating"? Here's why. In accordance with legislative framework Russian Federation, any business entity has the right to issue not one, but several current accounts in one banking institution. It was necessary to send to the local branch of the IFTS not a general notification for all r / s, but for each individual one. In other words, the entrepreneur opened two current accounts at the bank at once. This means that the applicant needs to prepare two notification forms at once in the form C-09-1 separately for each current account. If the taxpayer decided to evade this norm, then the fine was also levied on each account separately.

If a legal entity or an individual entrepreneur did not know how to notify the tax authorities about opening a current account, or were unable to complete this task on their own, this could be done with the help of various consulting or outsourcing companies that prepared and submitted all necessary documents to the indicated authorities .

How to issue a notification?

This message to the tax authorities had a strictly defined form. It could be filled in both manually and with the help of computer technology. When filling out by hand, it was necessary to adhere to the following rules:

A notice of opening a current account with the tax service could be submitted by the immediate head of a legal entity or an individual entrepreneur. In some cases, this was allowed to be done by third parties, but subject to a notarized power of attorney. The document was submitted in two copies, on one of which the tax officer had to put a mark on receipt.

Another option for sending notifications was by mail. It was recommended to issue a message in the form of a valuable letter with a description of the attachment. In this situation, the time of sending a valuable letter was determined by the stamp. It was necessary to put it on both copies of the document. The option that remained with the sender became a confirmation that the applicant sent the documents on time.

Further, without fail, it was necessary to notify the Pension Fund and the Social Insurance Fund about the opening of the account. Otherwise, the violator was also provided with a fine in the amount of 5,000 rubles. However, as of May 2, 2014, these norms have been completely eliminated. Now, when opening a bank account in a bank, its owner does not need to report this to the above-mentioned authorities.

Reference Documents

There was another very important document - from the tax service. This document could be obtained in two ways, for example, by a personal appeal to a bank branch or to the tax office at the place of registration.

Representatives of the same Federal Tax Service most often resorted to the first form. In order to receive a document, it was only necessary to draw up an application in any form and send it to a bank or tax office. The application had to contain basic information about the taxpayer, the name of the bank where the account is opened, in what currency it works, and so on. There is no specific deadline for issuing such a certificate. However, the procedure could last from five days to one month. Now the banking institution independently notifies all government bodies, including the tax office, on opening an account by a legal entity or individual entrepreneur.

Prior to the adoption of amendments to the tax legislation of the Russian Federation in 2014, absolutely all business entities 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 the financial condition of the 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 is 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 this document the inspection refused to accept 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 the organization, the founder of the company or an individual entrepreneur could submit the form on their own by coming to the branch 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 trustee.

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. Request from financial institution information about the account of the taxpayer can also be the Federal Tax Service itself. 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. From May 1, 2014, in accordance with Federal Law No. 59, when opening one or more cash registers in credit institution the taxpayer is no longer required to issue and send various notifications to insurance funds, and from May 2, 2014, this obligation in relation to tax authorities was canceled 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.

Each legal entity or individual entrepreneur (hereinafter - IP) must have a bank account. After its opening, the question arises, how to notify the controlling services about this? For this, there are special forms of notification of opening a current account.

How to fill them out, where and when to submit, what will happen if this is not done, we will consider in this article.

Why and to whom do you need to inform about the opening of an account?

Let's start with the main thing, since May 1, 2014, changes in the federal law No. 212, canceling the obligation to notify the control authorities about the opening of a current account. That is, today such a message is not mandatory. This has greatly facilitated the life of individual entrepreneurs and organizations. Let's take a quick look at what needed to be done in the past and what is no longer needed today.

Previously, it was necessary to report the opening of an account in 3 instances - the tax office (IFTS), the Pension Fund (PFR), the Social Insurance Fund (FSS).

These bodies are engaged in the verification and control of payments to the budget. It was necessary to notify the territorial body in which the legal entity or individual entrepreneur is registered, that is, at the place of its location or residence.

The notification was a written notification of the action taken, namely the opening of an account. A specialized form was to be filled out. Now the notification has been canceled for all these bodies.

What the notification looked like and how it had to be filled out

To notify the tax inspectorate, the approved form No. С-09-1 was used, the same for all enterprises, institutions, individual entrepreneurs, independent of the legal form. The form consisted of a title page and two other sheets A or B. Sheet A - if a bank account is opened, and B - if an account is opened in Federal Treasury.

The form was filled out using a special program or the necessary data was entered into the printed form with a pen. The main information that needs to be entered is:

• The name of the legal entity or IP data was fully indicated, just as in the statutory documents.
• TIN and KPP at the very top of the page.
• OGRN for an organization or OGRNIP for an entrepreneur.
• Code of the tax authority itself.
• One is put in the box of the message about opening an account and it is selected where the account is opened - in a bank or in the treasury. It depends on which sheet to fill out next - A or B.
• Information about the applicant is filled in, that is, the head of the company or representative.
• Date and signature of the applicant, as well as a contact phone number.

This was the title page, now let's move on to the second page. It contained information about the account itself. These include: the account number, the immediate date of its opening, the name of the bank in full and its address, as well as the KPP, TIN and BIC of the bank. The document should have had the seal of the organization and the signature of the person submitting this message.

All of the above information was easily found in founding documents enterprise or certificate of state registration of IP. The rest of the information regarding the account and the bank is in the account opening certificate.

Now about other control bodies. Concerning pension fund notices, it contained the following:

• full name of the company or full name of the individual entrepreneur;
• KPP and TIN;
• registration number in the FIU;
• the name of the branch of the Pension Fund in which the legal entity or individual entrepreneur is registered;
• account number and opening date;
• information about the banking institution;
• seal and signature of the applicant;
• date of notification.

To the Social Insurance Fund similar information was provided as for the Pension Fund. The only difference is that the registration number in this Fund and the name of the corresponding branch of the Fund were indicated.

The notification was accompanied by a certificate of opening a current account and, if necessary, a copy of the document confirming the authority of the representative. The number of applications was indicated on the title page in a special column.

If more than one account was opened, but several, then for each of them a separate, completely completed form should be submitted. It was forbidden to indicate several accounts on one form.

Now all these unnecessary documents and forms are not submitted, the procedure for opening an account is simplified and does not require a lot of notifications to various authorities.

Deadlines for sending notifications

The tax legislation has clearly established the period during which it is necessary to notify the above authorities. He composed seven days from account opening. Therefore, all notifications had to be quickly sent to the control bodies or personally delivered to them, which took a lot of time.

Failure to meet deadlines will result in Negative consequences in the form of sanctions. We will talk about their size in the next paragraph.

Possible penalties

The sanctions were represented by a monetary fine. The size is different for 2 categories of persons:

1. The first is legal entities, they paid 5000 rubles.
2. The second group is individual entrepreneurs and officials, it was cheaper for them to fail to comply with the requirement - 2000 rubles.

If you broke the rule and filed one notice, but opened several accounts, then the amount of the fine increased. For the absence of two mandatory notifications, the fine amounted to 10,000 and 4,000 rubles, respectively.

With the statutory notification provisions no longer in effect, the sanctions are also lifted, which means you don't have to worry about meeting deadlines and the number of copies of the message.

Thus, we have considered all issues related to the notification of regulatory authorities about the opening of a current account by an organization or an individual entrepreneur.

Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash funds, a bank account is opened. If you have already gone through the procedure, then now you must notify the tax authority and funds: PFR and FSS. This must be done within seven days, otherwise you face an unpleasant fine.

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

The fields of the message form consist of cells, each cell can contain only one character, empty cells are crossed out. All fields are filled in from left to right. You can fill in as in electronic format, and in handwritten, in the first case, use Courier New 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).

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

You will find a sample of filling out 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. C-09-1 consists of 4 sheets:

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

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

We will start filling out the form No. С-09-1 with the title page.

Title page:

At the top of the form, TIN and KPP are written 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 its registration (place of residence).

The next field is used to indicate the type of taxpayer, you need to enter the appropriate number: for LLC - this is "1", for individual entrepreneurs - "4".

OGRN - filled in for organizations,