Notification to funds about account opening. Submitting a notification about opening an account to the tax and other government funds. Notification about opening an account to the Tax Service

The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. He is the most important part internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study:

territorial accessibility of the bank
cost of opening and maintaining a current account
the amount of fees charged for all kinds of financial payments and transactions
reliability and stability in the market

The last point is especially important. The policy of “cleansing” the banking system implemented in recent years puts enterprises, especially legal entities, at serious financial risk. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open an account and the cost of servicing a current account in it. True, sometimes banks conduct special promotions to attract new clients, thanks to whom there is a real opportunity to open an account for free or at an obvious favorable conditions. We have decided on the bank, the next question that entrepreneurs face is whether they need to be notified about opening a current account with the bank. tax office.

How to notify the tax office about opening a current account

From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account.

These positive changes became possible thanks to the entry into force of the Federal Law of April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current accounts.

It should be noted that until May 2014, the law required enterprises and organizations of all forms of ownership to notify the tax inspectorate not only of all their actions with current bank accounts, but also of transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify tax authorities about the opening and closing of electronic wallets, just like with a current account. At one time, this obligation unpleasantly struck many representatives of small and medium-sized businesses, who considered it a serious restriction of their rights.

Historical reference

Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy for supporting small and medium-sized businesses, constantly voiced by the government, is gradually being implemented.

The procedure for notifying the tax inspectorate about the opening and closing of a current account before May 1, 2014

Until May 1, 2014, citizens - individual entrepreneurs, as well as legal entities, being taxpayers, were obliged to strictly notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at your place of residence. state registration.

Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”

The notification was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the current account number. When personally submitting a notice of opening or closing a bank account, a representative of the organization had to receive a stamp from the tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application.

It could have been by mail

Another option for submitting a notice of opening and closing bank accounts was permissible through the federal postal service. In this case, a registered letter had to be sent to the tax service. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents.

Enterprises and organizations had no right to send such notifications in any other way, in particular through electronic means of communication.

The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished.

But! As practice shows entrepreneurial activity in our country, in relation to small and medium-sized businesses, from government agencies The carrot and stick model is being implemented. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers.

Now tax officials have the full legal right to demand and receive certificates from banks with information about the movement Money at enterprises and organizations, as well as personal accounts of individuals.

Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!

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 Pension Fund of Russia and the Social Insurance Fund (below are the notification forms (forms) recommended by these departments). Payers can send a notification either on paper or in the form of an electronic document.

The Ministry of Health and Social Development of Russia in its letter dated May 21, 2010 No. 1274-19 “Types of bank accounts that do not need to be reported to the Pension Fund of Russia and the Social Insurance Fund of Russia” indicates that the opening (closing) does not need to be reported to the Pension Fund of the Russian Federation and the Social Insurance Fund for the following types of bank accounts :

Deposit account;

Loan account;

Transit currency account.

If the payer of insurance premiums does not inform the Pension Fund and the Social Insurance Fund about the opening (closing) of an account, then in accordance with Art. 46.1 of Federal Law No. 212-FZ, quite significant penalties in the amount of 5,000 rubles will be applied to it (the provision was introduced on January 1, 2012).

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

Let's consider some special cases that arise for payers when notifying the Pension Fund and the Social Insurance Fund about the opening (closing) of an account.

U separate division(branch) account was opened. Who should report this to the insurance premium control authorities? - The parent organization must inform the Pension Fund and the Social Insurance Fund about the opening of an account, because the federal law No. 212-FZ does not contain any indication of the obligation of a separate division to report to the control authorities about the opening (closing) of a bank account.

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

The payer notified the FSS and the Pension Fund in writing about the closure of the account in any form. Will the regulatory authorities consider this obligation fulfilled? - As previously stated, there is no approved form for notification of opening (closing) a bank account, i.e. the payer can report both in the recommended form and in a free one. However, regardless of the form, the notification must 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 Pension Fund and the Social Insurance Fund 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 extra-budgetary funds.

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

We will look at how to fill them out, where and when to submit them, and what will happen if this is not done in this article.

Why and who do you need to notify about opening an account?

Let's start with the main thing: on May 1, 2014, changes 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 made life much easier for individual entrepreneurs and organizations. Let's briefly look at what needed to be done earlier and what is no longer necessary today.

Previously, it was necessary to report the opening of an account to 3 authorities - the tax inspectorate (IFTS), Pension Fund(PFR), Social Insurance Fund (SIF).

These bodies are responsible for checking and monitoring payments to the budget. The territorial body with which the legal entity or individual entrepreneur is registered, that is, at the place of its location or residence, should have been notified.

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

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

To notify the tax inspectorate, approved form No. S-09-1 was used, the same for all enterprises, institutions, individual entrepreneurs, regardless of the organizational and legal form. The form consisted of a title page and two other sheets A or B. Sheet A - if a current account is opened in a bank, and Sheet 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 by hand. The basic information that needed to be entered is as follows:

The name of the legal entity or individual entrepreneur data was indicated in full, just as in the statutory documents.
TIN and checkpoint at the very top of the page.
OGRN for an organization or OGRNIP for an entrepreneur.
Code of the tax authority itself.
Place a 1 in the box of the message about opening an account and select where the account is opened - in a bank or treasury. This determines which sheet to fill out next - A or B.
Information about the applicant, that is, the head of the company or representative, is filled in.
Date and signature of the applicant, as well as contact phone number.

It was title page, now let's move on to the second page. It indicated information about the account itself. These include: the account number, the immediate date of its opening, the full name of the bank and its address, as well as KPP, INN and BIC of the bank. The document must bear the seal of the organization and the signature of the person submitting the message.

All of the above information could easily be found in the constituent documents of the enterprise or in the certificate of state registration of individual entrepreneurs. 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 notifications, then it contained the following:

full name of the company or full name of the individual entrepreneur;
checkpoint and tax identification number;
registration number in the Pension Fund of Russia;
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 not one account was opened, but several, then for each of them a separate, completely filled out form had to be submitted. It was prohibited to indicate multiple 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 many notifications to various authorities.

Deadlines for sending notifications

The tax legislation clearly established the period within 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 control authorities or personally referred to them, which took a lot of time.

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

Possible penalties

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

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

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

After the provisions of the law on mandatory notification are repealed, sanctions are also repealed, which means you will not have to worry about meeting the filing deadlines and the number of copies of the message.

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

Before the adoption of changes to tax legislation in 2014 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 after the expiration of a seven-day period from the date of its opening. This norm was imperative and therefore had a compulsory nature. For non-compliance, offenders had to suffer a well-deserved and legally established punishment - an administrative fine of 5,000 rubles.

Until 2010, it was necessary to report this event only to the local branch of the Federal Tax Service of Russia. After 2010, under the influence of changes made to legislation Insurance companies received great powers. Now they were given the function of full control over insurance premiums of individuals and legal entities. Therefore, from January 1, 2010, it was necessary to send the relevant 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. There is no need to send a notification about opening a current account to the above authorities since May 2014. This requirement completely cancelled.

Why do you need a current account?

Today there are several main types of bank accounts, namely:

current;
facial;
deposit;
loan;
card;
calculated

They differ in purpose and currency. The first type is most common among ordinary people who do not associate 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 can:

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

A current account is a kind of bank client account that reflects financial condition funds in the account. Thanks to this financial instrument its owner can carry out non-cash payments with his clients and partners. According to the law, a business entity is not obliged, but has the right to open a bank account. Only he himself can decide whether he needs a bank account or not. However, this norm changes its dispositive nature to imperative if the amount of transactions concluded between counterparties exceeds 100,000 rubles.

State registration

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

Until May 2, 2014, if a newly created 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 this for him.

All information about opening a current account in the event of a notification being submitted to the 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 register an account with a bank, provided that, in addition to registration documents, he also submits.

The same applies to sending the necessary notifications to other regulatory and insurance structures. An attorney can send a notification about opening a current account to the Social Insurance Fund, the tax service and the Pension Fund of the Russian Federation only if he has 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 filling, as well as the basic rules for drawing up the document. Here are some of them:

It is advisable to fill out the C-09-1 form with a pen with blue ink. It is also possible to fill out the form using a computer. If the second option is chosen, then you cannot add anything with a pen, and vice versa.
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.
S-09-1 for each account was drawn up in two copies. The first option remained with the owner-taxpayer. The second was sent to the tax office.

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

Methods for sending notifications 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 business registration, 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 important documents for registering and servicing his business. Form C-09-1 was no exception. There, on the website, the client can find examples of filling out the form and, if necessary, seek help from an online consultant.

Via postal service

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

Personally

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

Transfer through an attorney

If you have opened a current account, but do not know who to notify and how, or you simply do not have enough time for this, then this issue can also be addressed confidant, 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 an account with a credit institution. The fact is that the taxpayer, by law, in any case was obliged to send a message about this to the tax office. The notice period for opening a current account is seven business days from the date the account starts operating. If this requirement was not met, the violator would face sanctions.

Fines

For violating the established rules and regulations, the unscrupulous taxpayer faced punishment - an administrative fine, but not (in full or in part). Such a measure of influence is provided for by law only for those offenders who have not provided tax returns and other financial statements tax authorities within the established time limits. When opening an account, only a fine could be collected for failure to notify about this event.

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

The same situation applies to fines. If an entrepreneur forgot to notify the tax office about his three accounts, then the fine of 5,000 rubles was multiplied by 3, and the amount was equal to 15,000 rubles. The bank’s notification about opening a current account, in addition to the tax service (since the beginning of 2010), also had to be sent to the Social Insurance Fund, Pension Fund and the Compulsory Medical Insurance Fund. For non-compliance with these rules, a fine of 5,000 rubles was also provided.

Reference

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

submitting an application to the bank;
sending an application to the local Federal Tax Service.

In the first case, a certificate from the bank about opening a current account will reach the recipient only after he completes an application in any form and sends it to the bank. In the second case, the actions are identical. The preparation of such certificates itself takes relatively little time. It may take five days for the data to be verified and processed properly. But due to the presence of irrational bureaucracy in the work of state and non-state structures, the entire process can take from 5 to 30 days. On this moment organs executive power are struggling with such delays that consume the time of conscientious citizens and business entities.

The notification about 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 account in a credit organization, the taxpayer is relieved of the obligation 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 saved all current account holders from unnecessary paperwork.

At the beginning of April 2014, changes were made at the legislative level to the procedure for notifying the closure of a current account, which came into force on May 1. Thus, until recently, all private entrepreneurs and organizations, if they opened or closed an account with a banking institution, had to notify the tax service, as well as the Pension Fund and the Social Insurance Fund. If this obligation was violated, they were subject to a fine of five thousand rubles. Moreover, notification of closing a current account to the Pension Fund had to be submitted upon the liquidation of each account.

This obligation was imposed on all contributors without exception. The law includes organizations, private entrepreneurs, as well as individuals who, in the course of their activities, make certain payments to individuals, belong to this category of persons.

Since May of this year, there is no need to notify the Pension Fund, as well as the Social Insurance Fund and the Federal Tax Service, that a current account has been opened or closed at the bank. Now the responsibility for notifying all these structures rests with the financial institution itself where the account is opened. Its employees must send a corresponding message to the fund within five days after the account is liquidated. Failure to comply with such a requirement entails the application of liability provided by law.

How the notification was filled out

The message about closing a current account to the Pension Fund should have included the following data:

full name of the organization or surname, patronymic and first name individual entrepreneur,
address of the fee payer's location,
TIN, checkpoint and BIC,
registration number assigned by the Pension Fund authorities,
the name of the bank in which the account was closed and its address,
the date of the transaction,
date of the message.

To notify the Pension Fund, special forms were used, samples of which were posted on the Pension Fund website. It should be noted that the application to close a current account with the Pension Fund in this form was advisory and not mandatory. The payer of contributions could enter the necessary data into it either on a computer or manually. But in the latter case, it was recommended to use a pen with blue ink only.

The notification could be sent by mail, but it is mandatory by registered mail, in which an additional inventory of the attachment was made. Moreover, the message was sent in such a way that it would be delivered to the address within seven days after the liquidation of the account.

But most often the corresponding notification was delivered by express. In this case, the message was submitted to the Pension Fund in two copies, and the government agency employee had to return one of them to the payer, having previously put his signature, date of acceptance and seal on it.

How long was the notification about the closure of the account provided?

Organization, self employed or individual, who are payers of insurance premiums, were required to send a message to the Pension Fund about opening or closing a current account no later than seven days from the date of the relevant transaction. The notification was sent to the regional authority of the Pension Fund located at the location of the contribution payer.

Most often, the sending occurred immediately after the banking institution issued it to the client at the Pension Fund. This document is compiled financial institution in paper or electronic form and contained information about any actions, including its opening, liquidation or change of details.

Types of liability for violation of requirements

For violation of legal requirements regarding the provision of information about the closure of an account with the Pension Fund, administrative liability was provided for organizations in the form of a fine in the amount of five thousand rubles. Moreover, liability arose both in case of evasion from sending such a message, and for violating the established deadlines, that is, sending it late. If a violation was committed by a private entrepreneur, he was also threatened with a monetary penalty in the amount of five thousand rubles.

In addition, an official whose immediate responsibilities included monitoring the timely sending of notifications to the Pension Fund of Russia was also brought to administrative responsibility. In this case, the basis for imposing a penalty was considered to be Article 15.33 of the Code of Administrative Offenses of the Russian Federation, which provided for liability in the form of a fine ranging from one to two thousand rubles. Most often, the chief accountants of the organization and their deputies were involved under this article.