The procedure for notifying the closure of a settlement account with the Pension Fund of the Russian Federation: the previous requirements. Notification of the tax and other structures about the opening of a current account Notification of the opening of a PFR current account

The legislation does not contain approved forms that payers must use when reporting the opening (closing) of a bank account, however, there are notification forms recommended by the PFR and the FSS (below are the notification forms (forms) recommended by these departments). Payers can send a notification both on paper and in the form of an electronic document.

The Ministry of Health and Social Development of Russia in its letter dated 05.21.2010 No. 1274-19 “Types of bank accounts that do not need to be reported to the PFR and the FSS of Russia” indicates that the opening (closing) does not need to be reported to the PFR and the FSS for the following types of bank accounts :

Deposit account;

Loan account;

Transit currency account.

If the payer of insurance premiums does not inform the FIU and the FSS about the opening (closing) of an account, then in accordance with Art. 46.1 of the Federal Law No. 212-FZ, rather tangible penalties in the amount of 5,000 rubles will be applied to him (the provision was introduced from January 01, 2012).

Also, in order to avoid claims from regulatory authorities, we recommend reporting changes in the details of already opened accounts.

Let us consider some special cases that arise for payers when notifying the PFR and the FSS about the opening (closing) of an account.

A separate subdivision (branch) opened an account. Who must report this to the authorities for monitoring the payment of insurance premiums? - The parent organization must inform the FIU and the FSS about opening an account, because Federal Law No. 212-FZ does not contain an indication of the obligation of a separate subdivision to report to the control authorities about the opening (closing) of a bank account.

The organization sent notifications to the FSS and the FIU by mail on the 2nd day after opening a bank account. Due to problems at the post office, the FIU received a notification only on the 9th day after opening the account. Will there be penalties for the organization? - If the payer of insurance premiums sent a notice of opening (closing) an account by mail before the expiration of the 7 days established by law, then there will be no claims from the PFR.

The payer notified the FSS and the PFR in writing about the closure of the account in any form. Will the regulatory authorities consider this obligation fulfilled? - As previously mentioned, there is no approved form for notification of opening (closing) a bank account; the payer can report both in the recommended form and in an arbitrary one. However, regardless of the form, the notification must necessarily contain all the necessary information about the payer and the details of the bank account that was opened or closed.

Please note: in some regions, there is a practice of accepting the PFR and the FSS a copy of the notice of opening (closing) a bank account with a mark from the tax authorities, which eliminates the need to fill out a separate notice to extrabudgetary funds.

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, amendments to Federal Law No. 212 came into force, abolishing the obligation to notify control authorities about opening 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 with the 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 easy to find in the constituent documents of the enterprise or a certificate of state registration of an individual entrepreneur. 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 notices

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 comply with the deadlines entailed 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 - 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 obligatory notification provisions of the law no longer in force, the sanctions are also lifted, which means that you do not have to worry about meeting the deadlines for filing 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.

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 rates, 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. Customer service is also important. 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 the individual has been registered by state authorities 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 is 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 have opened an individual enterprise? An individual entrepreneur can open a cash register, 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 apply 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 a tool was necessary to solve certain financial problems. 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 a 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.

The article will talk about notification when opening a current account. What it is, why it is necessary and how it is formed - further.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Each business entity is obliged to inform the state authorities about the opening of a current account. What else do you need to know about this process? Whom to notify, and how to make a notification?

Basic information

The account can be current, deposit, settlement. They differ from each other in purpose and currency.

The following categories of citizens can issue a current account:

Settlement account - an account of the bank's customers, which reflects the financial condition of the money in the account.
The notification has a clear form approved by law.

There are certain conditions for the execution of the document:

• the form is filled in with blue ink, it is also allowed to fill it out on a computer (electronic version);
• letters fit into each cell separately;
• must be completed in duplicate.

The notification can be sent in several ways - electronically, by mail, in person or through.

If the documents are handed over personally or by a representative, then one copy must have a stamp of the state body with the date of their acceptance.

This is necessary to prove that the organization complied with the notification deadlines. When sending a notice by mail, such evidence is the second copy.

If the form and documents are sent via the Internet, the tax office, after their acceptance, is obliged to send that the documents have been received.

To open an account, you must provide the bank with the following documents (for organizations):

• certificate of registration of a legal entity;
• a document confirming registration with the tax office;
• notification of the assignment of a statistics code;
• extract from the register of legal entities;
• documents for opening a legal address;
• about the opening of the organization;
• passport.

An individual entrepreneur provides other documentation:

• certificate of registration as an individual entrepreneur;
• passport;
• code assignment notification;
• extract from the register.

In order to correctly fill out the notice, you must adhere to the following sequence:

The completed form is prepared in duplicate - one remains with the organization, the second is submitted to the control body. Information is provided by financial institutions, clients are not charged for sending a notification.

Starting from May 2020, there is no need to notify the extrabudgetary authorities of the state about an open account. This one lies on the one in which the account is opened.

Bank employees must send the necessary notification to the relevant control body within 5 days.

What it is

Notification is a document that organizations of any form of government and individual entrepreneurs send to extra-budgetary funds, reporting that they have opened a new current account.

Signed by the head of the company and the accountant, stamped. A notice is a written document that notifies you of an action.

In this case, about opening an account. For him there is a special form. Notifications have been canceled for now.

Previously, the following information had to be entered on the notification form:

• the name of the organization or information about the individual entrepreneur - in full, in the same form as in the constituent documentation;
• place of account opening – bank or treasury;
• information about the founder;
• date, signature and telephone number.

How to fill out the notification correctly:

The form may be filled out electronically. It must be remembered that letters and numbers must be legible, you can not get out of the cells.

If the document is filled out by hand, then all letters must be printed and capitalized. The data must be truthful, if there are errors or corrections, the form is considered invalid. In this case, you need to fill out a new form.

The procedure for opening a current account is not so simple. Before you start using the account, you need to notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and opponents were immediately found. As soon as the changes were introduced in May 2020, the obligation to notify the regulatory authorities of the power disappeared.

Currently, you can safely open a new current account by submitting the required documentation to the bank. Now the bank itself will notify off-budget funds.

Why is it needed

Why is notification necessary? This process involves a written notification to the state authorities that a new account has been opened and it is ready for turnover.

The notification is issued not for the purpose of strict control by the authorities over the finances of organizations, but in order for tax to be deducted from the account for certain actions.

The notification will help with or. The authorities of the state will know that the entrepreneur or person of a legal type has the opportunity to continue to pay tax.

A current account has a lot of advantages and allows you to:

• ensure the safety of finances;
• carry out operations with non-cash funds;
• make a contribution to off-budget funds without visiting them personally.

The notification is required to prove that the person or entity has no unofficial income or undeclared payments.

By notifying special control services, it will be possible to send finances from the current account to pay taxes from this account.

Legal framework

In accordance with the Tax Code (), after opening a new account within a week, you must report this to the tax office.

According to, adopted on July 24, 2009, until May 1, 2020, the notification of opening an account was mandatory.

The Federal Tax Service has developed and approved a form for notification of the creation of a current account.

If the deadlines for notification are violated, then on the basis of criminal and administrative violations, a fine is imposed on the organization or individual entrepreneur.

Its size is 5 thousand rubles (for companies) and up to 2 thousand for entrepreneurs. The procedure and terms of notification are regulated by the Tax Code.

Who to notify about the opening of a current account

The main question is where to submit the notice? Most founders of organizations know that a notification is being submitted to the tax office.

In addition to it, there are a number of other instances - the Pension Fund, the Social Insurance Fund. Each of these bodies has its own form of the form.

To the tax office (FTS)

The notification is sent on the day the account is opened. Tax officials are required to send a notification to the bank the next day with a response whether the account has been registered.

When notifying the tax office, there are certain rules that should be followed:

The tax office is notified about opening an account if 2 conditions are met	The account is opened on the basis of an agreement with the bank and funds can be received or withdrawn from the account
Notification form is generally accepted	N C-09-1 "Notice of opening or closing an account." The document is signed by the head of the organization
Sending is possible in two ways	The first is to deliver to the inspection office (at the same time, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send an email
No more than a week should have passed since the opening of the account	Deadline for service notification
You need to notify that tax office	Which refers to the place of registration of the organization

If the tax inspectorate is not notified on time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be held administratively liable.

A fine of 1,000-2,000 rubles is charged from him. If the notice was sent within the time limit, but an error was made when indicating the account number or an old-style notice form, no penalty is provided.

In the FIU

In addition to the tax service, it is also necessary to notify the Pension Fund. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.

You can find the notification form on the website of the Pension Fund. It is also recommended, but not approved by the state.

If the notification is provided in an arbitrary form, it must contain the following information:

• name, address and code of the applicant;
• registration number of the policyholder;
• current account number and bank details;
• opening date;
• company signature and seal.

The message to the Pension Fund is submitted in two copies. The second will be returned to the applicant - it will bear the seal of the regulatory authority, the signature of the responsible persons and the date of receipt.

The form is filled either by hand or on a computer.

In the FSS

Starting from 2010, a legal or natural person must inform the Social Insurance Fund about opening an account. This must be done within a week.

There is no need to notify the authority if one of the following accounts is opened - deposit, loan or transit.

There is a form on the service website that you need to fill out and submit. This form is not established by law, so the notification can be made in any form.

The following details must be entered on the form:

• name, address of the post office of the Insurance Fund;
• name, location and code of the company or individual entrepreneur;
• insurance registration number;
• account number and details of the bank in which it is opened (in full);
• date of creation of the account;
• data of the head of the organization or individual entrepreneur, seal.

It is necessary to notify about each new account. If there are several of them open, the form is filled out for each separately.

At what time

A current account can be opened both in rubles and in foreign currency. The notification is sent to the appropriate authorities of the state. Until 2020, the notice period was 7 days.

If the account is opened abroad

To run a business, you need a bank account. How to notify about opening a current account abroad? Residents of the Russian Federation are considered - organizations that are created in accordance with the legislation of the Russian Federation; those outside the state.

They have the right to open an unlimited number of accounts abroad. Such companies are required to notify the tax authorities about opening a current account outside the Russian Federation.

A notice is provided at the place of registration, no later than one month after the opening of the account. The submission methods are as follows:

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 non-compliance with it, offenders had to suffer a well-deserved and statutory punishment - an administrative fine of 5,000 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 amendments to the legislation, insurance companies received greater 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 has been completely abolished.

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 ordinary people who do not associate their professional activities 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 benefits.
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 such a financial instrument, its owner can carry out cashless payments with his clients 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 came to their aid. 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 the most important documents for registering and servicing his 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 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 submitted tax returns and other financial statements to the tax authorities within the prescribed time limits. 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.