Notification of opening a current account. Notifications about opening an account are no longer submitted to the tax office. Notifications about opening an account to the tax office.
Despite the fact that it is not necessary to open new bank accounts when registering a legal entity, all businessmen, as soon as they have completed the procedure for registering an enterprise, contact the bank with an application to open an account. But even when closing an account, some difficulties may arise. Not so long ago, all legal entities were required to notify the tax and non-budgetary funds of the closure of an account. Often difficulties were caused by reporting to the tax office about the closure of a current account. Many simply did not realize that the termination of the contract with the bank must be reported to the relevant authorities.
What has changed and how was it before?
Such a seemingly minor violation could result in the imposition of penalties. However, not so long ago, in May 2014, amendments were made to the Tax Code, on the basis of which, instead of legal entities, the bank submits data to the tax office.
The procedure and procedure for submitting reporting documents to the tax authorities was prescribed in a number of regulations. To find out the details, you could simply call the tax office to which the information was submitted and find out what actions need to be taken.
Taxpayer obligations
According to Article 23 of the Tax Code of the Russian Federation, all legal entities were required to submit to the tax office within seven days from the date of filing the application with the bank.
According to paragraph 3 of the same article, not only commercial organizations and individual entrepreneurs that work on the territory of the Russian Federation, but also all individuals who carry out private paid practice were required to submit to the tax office.
Liabilities of banks
Responsibility for the timely transfer of data lies not only with legal entities, but also with employees working in financial institutions. According to Article 86 of the Tax Code of the Russian Federation, within five days from the date of termination of the contract with the bank, employees responsible for reporting are obliged to transfer information about the completion of these transactions to the tax and duties inspectorate.
Procedure for submitting information
All information about banking transactions with accounts is submitted in the manner prescribed by the legislation of the Russian Federation. According to the regulations, all data, including the application for closing a current account to the tax office, was previously submitted to the tax and duties inspectorate, to which a notification about opening an account was also sent.
Credit institutions submit information on termination of banking service agreements at the place of registration of the financial institution. As for branches, they must send data on closing deposits to the tax office at the place of registration of the head bank. The address at which the bank is registered is indicated in its constituent documents.
Particular attention should be paid to submission deadlines. Speaking about the time frame, you need to take into account that all regulations indicate the period in working days, and not in calendar days. This nuance is stipulated in Article 6 of the Tax Code of the Russian Federation (clause 1). Now, deadlines do not matter for legal entities. Only the bank is obligated to comply with them.
Notification of the closure of the account should have been submitted only in writing and in the form established by law.
Individual entrepreneur current account: Video
Responsibility for violation of the law
More recently, in accordance with Article 118 of the Tax Code of the Russian Federation, failure to comply with the established deadlines for submitting a notification to the tax office was an offense and could become the basis for imposing a monetary fine on a legal entity. The fine was fixed and amounted to 5,000 rubles. For bank employees responsible for reporting, if the filing deadlines are violated, the fine may vary from 1 to 2 thousand rubles.
You need to know that not in all cases absence could become a basis for prosecution. In the case where the contract was terminated unilaterally, the legal entity or individual was not held liable.
The reasons for this may be the following:
- complete lack of funds and banking transactions for two years;
- violation of the law when conducting settlement transactions;
- the court's decision.
The bank is responsible for late submission of information in these cases. He may be required to pay a fine of 20 thousand rubles (Article 132 of the Tax Code of the Russian Federation).
In the event that a financial institution does not agree that penalties are imposed on it, it can file a claim in court and try to protect its rights there.
It is important to know
Until May 2014, these requirements applied not only to accounts in national currency, but also to all foreign currency accounts, both current and transit, as well as special accounts in foreign currency. Therefore, submitting an application to close a current account to the tax office before May 2014 was also mandatory for them.
Before it was no longer mandatory for legal entities to submit a notice of termination of an agreement with a bank, they should have been very careful about this procedure, since forgetfulness could lead to monetary penalties and liability. Now legal entities can breathe a little more freely and devote more time to developing their own business.
Current account - a bank record for accounting for monetary transactions (deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to the organization’s employees passes through the accounting account.
Document Definition
Notification about opening a current account - document registering the formation of a bank account. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring documentation to the bank’s accounting department.
Individual entrepreneurs must notify the local tax authorities if they participate in any Russian organizations, excluding limited liability companies and business partnerships, if their share of participation is above 10%. This must be done no later than one month after the start of participation.
Previously, the procedure and urgency of notification were dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of an account consisted of three A4 pages.
They contained information such as:
- and its shape;
- data of an individual entrepreneur;
- account opening date;
- details of the settlement organization;
- full account details - bank address and personal number, taxpayer identification number and checkpoint assigned to the organization.
The papers were accompanied by a certificate from the settlement organization about the creation of a current account. The official document was certified by the company's seal, as well as the signatures of the manager and chief accountant.
Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.
Accounts outside the country
Thanks to the Federal Law regarding currency regulation, the founders of the enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details in banks and institutions located outside of Russia.
All money transfers to own accounts in banks opened abroad from banks in the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is given a notification about the opening of a current account from the tax office.
Because if a company exists outside the Russian Federation, tax notification falls on the shoulders of the entrepreneur. To do this, you can resort to the following methods:
- visit the tax office in person;
- send a letter by mail;
- complete the transaction via the Internet.
Procedure for reporting and methods of sending notifications
For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is the same. The tax office is notified only if the organization is located abroad; in other cases, it is obliged to notify the bank in which the record is opened.
The pension fund is notified by mail or by visiting your local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.
Fines
Within a calendar week from the date of operation of the account, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.
You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. You can find out the exact address and details of your local branch on the official website of the Federal Tax Service nalog.ru. The third, least recommended option is to submit documentation online using.
Notifications for funds are also transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account only if the company is engaged in hiring workers. For a number of individual entrepreneurs this is not relevant.
The amount of payments intended for responsible notifiers in the event of failure to notify government agencies about the opening or closing of an account:
- for late notification of the Pension Fund of the Russian Federation the official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs the punishment includes payment 5000 rubles;
- to evade notification of the Social Insurance Fund for the responsible person of the company a fine of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine of 5000 rubles;
- in case of contacts with the Federal Tax Service: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, for a legal entity and an individual entrepreneur, the payment amount is 5000 rubles.
Forms and applications
The notice of opening a current account is kept in two copies. One of them is located in the department of the tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.
A sample application can be found on the official website of the Tax Service of the Russian Federation. It is important to know that in the column about the bank in which the current account is held, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by government services.
The forms for opening and changing a current account differ.
To simplify and automate the process of preparing legal entities and individuals of financial reporting documents, there is program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.
A current account allows a company to conduct non-cash financial transactions with clients and employees, pay taxes and fees. All that is necessary is to notify a number of government agencies about the account and prepare tax reports on time. Its form and timing depend on the tax system chosen by the company.
Why is notification needed? The answer is in the video.
Each newly created legal entity is required to obtain a bank account. In connection with the law on non-cash storage of funds, the fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account if they wish.
Document history
Before the entry into force of Federal Law No. 212 of May 1, 2014, a legal entity was obliged to notify the tax authorities about all open bank accounts. Since 01/05, 2014, the situation has changed and it is no longer necessary to provide a message about opening an account to the tax office. Now entrepreneurs do not need to worry about how to do this and what they will face for late notification. The adopted law made the life of the enterprise much easier. But still, this article will tell you how it was before, how the forms were filled out and what penalties were imposed on the company if such an obligation was ignored.
Who should have known about the opening of a new account?
Three government services should have received notification of the account opening:
- Federal District Tax Service with which the enterprise was registered;
- branch of the Social Insurance Fund;
- branch of the Pension Fund.
All of these regulatory organizations are involved in checking budget payments, so they simply need information about opening a current account. Individual entrepreneurs and other legal entities were required to inform their territorial branches about receipt of an invoice.
This had to be done using a completed written notification, for which a specialized paper notification form was created. Let us remind you once again that such a document has now become optional.
Rules for filling out the notification
Regardless of the organizational form, all companies, enterprises and individual entrepreneurs used the approved form No. C-09-1. This form consisted of several sections. The title page contained basic information about the company, and sheets A and B contained information about where current accounts were opened. Moreover, Sheet B was filled out only if it was necessary to open an account with the Federal Treasury.
Methods for filling out the form
The message about opening an account to the tax office and funds could be filled out manually or using a special program. At the same time, blots, corrections and unclear information were not allowed. Such a form was signed by the general director, and the seal of the enterprise was placed at the bottom.
Required fields of form No. C-09-1
Like all standard documents, the form had mandatory fields to fill out. According to the company's registration documents, in form No. C-09-1, the tax authority code was filled in on the title page.
A note must be made indicating where exactly the account was opened: in the federal treasury or in a bank. The further need to fill out sheets A and B depended on this. All registration numbers (TIN\KPP, OGRNIP or OGRN) were also filled out. Next, you had to declare the head of the company or his official representative. Date, contact telephone number and signature were also required.
Filling out page A (form No. C-09-1)
Information about the credit institution was indicated on sheet A. The name of the bank, BIC, its address, INN\KPP and current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. The exact information about opening a current account was duplicated in the bank certificate about opening the account.
Sending a notification to the Pension Fund
Slightly different information was provided for the Pension Fund. Along with the required details - the full name of the legal entity, full name of the individual entrepreneur, checkpoint, tax identification number - the form indicated the personal registration number assigned when registering the company.
It was important to provide the name of the fund branch to which the organization was attached. Information about the bank and current account was filled out similarly to the tax message.
Message No. C-09-1 to the Social Insurance Fund
The information sent to the FSS was similar to that which contained the message about opening an account with the tax office. The only difference was the registration number indicated on the title page, issued by the social insurance fund. The message must be accompanied by a bank certificate confirming the opening of the account. And if several accounts were opened, a separate sheet was filled out for each.
Notification about opening an account to the tax office, deadlines
The time limit for sending notice was the main regulator of liability. For untimely communication of information, the enterprise was threatened with quite large fines, namely 5,000 rubles for each invoice were paid by legal entities and individual entrepreneurs were required to pay 2,000 rubles.
A notification about opening an account had to be submitted to the tax office within seven days from the date of opening. The date of assignment of the current account was indicated in the bank certificate. It was possible to send a message by mail, the main thing was to do it quickly and on time.
Due to the simplification of this obligation, penalties have been abolished, and companies do not need to worry about failure to meet deadlines. But the cancellation of the obligation does not mean that information about the accounts does not reach the regulatory authorities. It’s just that modern technologies allow banks to independently send out information about newly opened accounts. And this has become convenient for everyone, as it saves a lot of time.
Until April 2014, LLCs and individual entrepreneurs had to be reported to the tax office in the Russian Federation in person within a week after completing the documents at the bank.
An approved form was submitted to the tax office containing the account number, the date of opening or closing the account, the name of the company or data of the individual entrepreneur, KPP and TIN of the company or individual entrepreneur, information about the bank. The completed form was certified by the signature of the director and accountant. If the information was not submitted in time, the company or individual entrepreneur was fined 5,000 rubles, the director or chief accountant - 1,000-2,000 rubles.
In May of that year the law changed. Since then, this task has been handed over to banks, which open and close accounts for taxpayers. That is, in 2020, as in 2019, legal entities and individual entrepreneurs do not inform the Federal Tax Service about opening accounts in Russia.
How does the bank notify the Federal Tax Service?
When opening a bank, the responsible employee enters data about new clients into the account registration book. The entry must contain the name of the organization or individual entrepreneur data, the date of registration and number of the agreement on cash settlement services, and the purpose of opening the account. The information is first sent to the bank’s head office, then to the tax office. As a result, the date of submission of data to the tax office is entered in the registration book.
Information is transmitted to the Federal Tax Service in three ways:
- To the tax office email address. Upon receipt of the information, the responsible tax officer sends a response letter to the bank.
- By written message. The bank sends a registered letter to the tax office at the place of its registration with notification of receipt.
- Through a proxy when contacting the Federal Tax Service in person. The bank issues a power of attorney to a third party to transfer documents to the tax office.
The tax notice contains:
- name, address and details of the bank where the account is opened (KPP, INN, correspondent account, BIC, account number);
- name of the organization or individual entrepreneur data;
- number and date of the contract;
- number and date of opening of the current account;
- legal certificate data persons or individual entrepreneurs about registration with the Federal Tax Service;
- code of the tax office where the letter is sent;
- position and contact information of a bank employee.
The document is generated in 2 copies: for the Federal Tax Service and the bank. If it is filled out by hand, you must follow two rules:
- One cell - one letter.
- Using a pen with blue ink.
Deadlines for submitting an application to the tax office
When opening an account for an LLC or individual entrepreneur, the bank is required to inform the tax office 5 working days in advance.
If deadlines are not met, according to Art. 132. Tax Code of the Russian Federation, fines are imposed on both the responsible bank employee in the amount of 1,000 to 2,000 rubles, and the bank itself in the amount of 20,000 rubles. For untimely sending of information about closing an account or changing details, the bank faces a fine of 40,000 rubles.
Procedure for changing the current account
Legal entities and individual entrepreneurs are not required to inform the Federal Tax Service about a change of account. This responsibility is also transferred to banks: the bank that closes the account reports the closure, and the bank that opens the account reports the opening.
Notification about opening a current account abroad
According to Federal Law No. 173 legal. Individuals and individual entrepreneurs must independently inform the tax authorities about the opening and closing of current accounts in foreign banks, as well as about changes in account details. Foreign banks, i.e. those that have opened a current account outside the Russian Federation, do not deal with such issues. If the notification is not received within the appointed time, legal. a person or individual entrepreneur faces a fine of up to 1 million rubles.
How to notify the tax office about opening a current account abroad
You must inform the tax office within 1 month. from the date of opening an account abroad. To do this, an individual entrepreneur or LLC fills out a notification about opening an account, a sample of which is available for download on the official website of the Federal Tax Service.
You can submit documents in one of the following ways:
- contact the Federal Tax Service in person;
- send a package of documents by mail with notification of receipt;
- online through the free program “Legal Taxpayer”, which is posted on the Federal Tax Service website.
Notification of the Pension Fund of the Russian Federation and the Social Insurance Fund about the opening of a current account
After the new law came into force in 2014, legal. Individuals and individual entrepreneurs stopped independently notifying the Pension Fund and the Social Insurance Fund about opening a current account. This function is performed by banks. The bank is obliged to transfer information no later than 5 days from the date of opening or closing the account.
Notification of counterparties about the opening of a new current account
When concluding agreements with partners, the payment method and bank details for the transfer are specified. The Bank does not inform its clients' counterparties that they have opened an additional current account. This must be done by the individual entrepreneur or legal entity himself. face. If the counterparty was not notified of the change in details, the money goes to a non-working account or hangs up in intrabank accounts. That is, they do not go to the recipient’s account. But despite the fact that the money did not reach the organization, the seller fulfilled his obligations. Disputes in this situation are pointless.
Therefore, in order to avoid difficulties in receiving payment, it is important to notify the counterparty in a timely manner about adding a current account.
To do this, it is enough to send an information letter about opening a current account by e-mail or regular letter with notification of receipt. The latter will help avoid disputes in court.
If, after receiving the notification, the counterparty sent money using the old details, this is considered a violation of the terms of the agreement. Then your claims will be justified.
The law, until 04/02/2014, provided that each entity related to the field of economic activity (individual entrepreneur or LLC) had to notify state-owned bodies (Tax Service, Pension Fund, Social Insurance Fund) about the opening of an account.
The deadline for submitting a message about opening your own account is no later than 7 days after its opening.
Legal regulation
Since the beginning of mass registration of companies in Russia, the obligation to report their relationships with credit institutions to the Ministry of Taxes and later the Federal Tax Service was assigned to businessmen themselves. But in May 2014, a number of changes were made to the Tax Code, thanks to which both companies and individual entrepreneurs were relieved of the obligation to independently interact with the tax authorities.
The reason for making this decision was the policy of reducing administrative barriers and the time required to open a new company. Previously, the process of filling out information in duplicate, sending it to the inspectorate and receiving notification of acceptance took up to 10 days, and businessmen, having created a new legal entity, often could not begin their activities for almost 2 months. They needed:
- register the articles of association with the Companies House;
- notify the tax office;
- notify statistical authorities
- notify funds;
- inform about opening an account.
It was decided to eliminate such bureaucratic delays and the registration process was shortened as much as possible.
Now the tax office is notified of the opening of an account not by a company or entrepreneur, but by a bank. He is also responsible for the timeliness of such action.
Notification about opening an account in the Russian Federation
When preparing a form for a message about opening a current account, the following nuances must be applied:
- Fill out the document using a pen with blue ink only/fill out the document form electronically;
- When filling out a document by hand, each letter corresponds to one separate cell;
- The document is filled out twice. One copy remains with the notifying person, and the other is sent to the government agency;
- The document is sent either by e-mail, regular mail, or in person with the assistance of an authorized representative.
It is important to note that in May 2014, a law was passed stating that an entrepreneur should not engage in notification of extra-budgetary government bodies.
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