Notification of the tax and other structures about opening a current account. Notification to the tax office about the closure of a current account: penalties for late reporting
There are several types of accounts that can be opened in the bank: card, loan, deposit, personal, current.
Currency and purpose are the main characteristics by which these accounts differ from each other. Current accounts are most common among ordinary citizens, if the profession is in no way connected with entrepreneurial activity. But the subjects of this activity prefer to use current accounts.
Current accounts become a kind of account for the organization's clients, which helps to understand the state of the client's monetary position. The tool helps to carry out transactions involving the use of cashless payments.
Basic information on the document
Notifications are documents that are sent to the regulatory authorities. Entrepreneurs, therefore, are accountable to them after performing certain actions.
The document must be signed on behalf of the accountant and manager of the company. After that, a seal is also put at the bottom.
Typically, notification forms include the following information:
- Date and signature along with a contact phone number.
- Information on the founder.
- Description of the place where the account was opened.
- Special code.
- The name of the organization or personal information of an individual entrepreneur.
Forms can be filled using electronic format. The main thing is that the letters and numbers remain legible. When filling in by hand, printed characters are used. Errors and corrections will invalidate the form.
Sending a notification
There are several solutions for those who need to send papers to the appropriate organizations.
Using an electronic form
To do this, just visit the official website of the Federal Tax Service nalog.ru. There you can not only send existing documents, but also issue them again if necessary. The C-09-1 notification form was no exception to the rule. If necessary, on the site you can contact consultants online and find samples for drawing up the form itself.
Via postal service or in person
If mail services are used, it is enough to send a valuable letter, which will inform you about the opening of a current account.
The main requirement is the presence of an inventory with those documents that are inside the letter.
It is easy to determine the date of dispatch by the postmark. One is placed on a copy, which is kept by the compiler. The second is needed for documents accepted by the Tax Service.
The form is allowed to be submitted independently. It is enough to personally visit the department tax service, which is located at the place of registration of the main enterprise.
Proxy transfer
The trustee can deal with this issue if the manager himself does not have time for this. Then a power of attorney is drawn up in order to give another person the appropriate authority. It will help to confirm that a person has the right to perform certain actions.
It does not matter when exactly the company was registered. The most important factor is the day and time when the current account was opened. The maximum period for processing and sending notifications is seven working days from the date of opening. Violators may face sanctions if they do not comply with this time frame for no good reason.
Information about fines
An administrative fine is a natural consequence for those who violate any rules when drawing up a document or miss the deadlines established by law, although there are no valid reasons for this. At the same time, no one has the right to block the account and it does not matter, in full or in part.
Account blocking is permissible only for those who have not submitted one of the types of reporting documents to the regulatory authorities. If the deadlines for filing applications when opening accounts are simply violated, then a fine is imposed.
It is important to remember that a separate notification must be issued for each opened current account, even if all instruments are used in the same financial institution. A fine is imposed depending on how many documents were not submitted.
The initial minimum amount- 5000 rubles. If three applications are not submitted, for example, then the amount is multiplied by three. At the same time, it is necessary to report this action not only to the tax service, but also to the MHIF, PF, FSS. Failure to comply with this requirement also entails a fine of up to 5,000 rubles.
Opening an account abroad
It is permissible to use accounts both in rubles and in foreign currency... The notification must be sent to the tax service of the state where the entrepreneur is served. The deadlines for this remain standard - seven days... There are also no restrictions on the number of accounts abroad.
You will need to collect certain papers before using the services of the bank. The list is not that long:
- ... Individual entrepreneurs do not need it.
- A document confirming that Rosstat has given the originator the codes corresponding to the activity.
- A document confirming the completion of the state registration procedure.
It is recommended to study in advance the rates for opening an account with organizations that are closest to the office or to the main place of residence. The largest organizations always cost more. It should be borne in mind that the rules of service are also different, including those related to the opening of current accounts.
According to the law, law enforcement agencies may require banks or tax authorities to provide information on the current accounts that are opened with a particular client. Representatives of the tax service itself also have this right.
Such a document can be obtained two ways: sending an application to the local inspectorate of the Federal Tax Service and submitting an application to the bank.
Additional papers will be required to certify the invoice. This is especially important for individual entrepreneurs. They need:
- a license if the activity falls under the relevant requirements;
- passport for identification.
One passport will be enough if the activity is not subject to licensing.
In some cases, they may require a card with a sample signature of the applicant himself or a person who is empowered to perform certain actions on his behalf. But this is usually only necessary for those planning to make electronic payments.
According to internal regulations financial institutions, they must separately inform their clients about the fact that an account has been opened or closed. The seven-day period for processing and sending notifications to the tax services is counted from the moment the taxpayer himself received the relevant information from the bank.
If it is the bank that is to blame for the fact that the information came too late to entrepreneurs and managers, then penalties cannot be applied. In this case, the court will always side with the business owners.
Errors and inaccuracies
Some inspectorates impose fines on entrepreneurs for failing to provide real account information. But in the courts they say differently. They clarify that the presence of technical errors and malfunctions does not lead to the appearance of the very composition of the violation. No separate responsibility for such misconduct has been established.
Finally, you cannot be fined twice for missing information on the same account. You cannot punish twice for the same violation. This rule applies to any field of activity. Therefore, in this case, the courts will be on the side of the entrepreneurs if the proceedings begin.
More information about tax notifications about opening and closing deposits can be found in this video.
Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash cash a current account is opened in the bank. If you have already gone through the procedure, then now you must notify the tax authority and funds: the Pension Fund of the Russian Federation and the FSS. This must be done within seven days, otherwise you will face an unpleasant fine.
It is quite simple to inform the tax office about opening an account, you just need to fill in two copies of the message on opening an account, form No. С-09-1 and give them to tax specialists. The tax office will keep one copy for itself, and on the second it will mark the acceptance and return it to you. Keep your copy just in case, so that you can confirm at the right time that you notified the tax office within the specified period. When closing a bank account, form No. С-09-1 is also drawn up. In addition, this form is also used when opening (closing) an account with the Federal Treasury and on changes in the use of CESP for electronic transfers.
The message form fields consist of cells, each cell can contain only one sign, empty cells are crossed out. All fields are filled from left to right. You can fill in as in in electronic format and in handwritten, in the first case, use the Courier New font size 16-18 when filling in, in the second case, use a blue or black pen, the letters should be clear and large (capital block letters).
Make out the message form carefully, since the form does not allow any corrections; if you make a mistake, you will have to fill out a new form.
You will find a sample of filling out the form No. С-09-1 at the end of the article, you can also download the form С-09-1 there.
Message about opening a current account sample filling
Form No. С-09-1 consists of 4 sheets:
- the first is the title,
- the second - sheet A contains information about an open (closed) bank account,
- third - sheet B is filled in when opening an account with the federal treasury,
- fourth - sheet B is drawn up upon the emergence or termination of the CESP right to transfer electronic money.
Within the framework of this article, we will consider an example of filling out a form when opening a current account using the example of an LLC and individual entrepreneur organization.
We will start filling out the form No. С-09-1 with the title page.
Title page:
At the top of the form, the TIN and KPP are written for organizations and only the TIN for individual entrepreneurs.
At the top right is the code of the tax authority to which the notification is sent. For organizations, this is the tax code at the location of the organization; for individual entrepreneurs, this is the tax code at the place of registration (place of residence).
The next field is used to indicate the type of taxpayer, you need to put down the corresponding number: for LLC it is "1", for individual entrepreneur - "4".
OGRN - to be filled in for organizations
The article will talk about notification when opening a current account. What it is, why is it necessary and how it is formed - further.
Every subject economic activity is obliged to inform state authorities about opening a current account. What else do you need to know about this process? Whom to notify, and how to create a notification?
Basic information
The account can be current, deposit, checking. They differ from each other in purpose and currency.
A current account can be issued by the following categories of citizens:
Current account - an account of the bank's clients, which reflects financial condition money in the account.
The notification has a clear form approved by law.
There are certain conditions for registration of the document:
- the form is filled in with blue paste, it is also allowed to fill out on a computer (electronic version);
- letters fit into each cell separately;
- you need to fill in two copies.
The notification can be sent in several ways - electronically, by mail, in person or via.
If the documents are submitted personally or by a representative, then one copy must be stamped by a state body with the date of their acceptance.
This is to prove that the organization has met the notification deadline. When sending a notification by mail, such proof 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;
- document confirming registration with tax office;
- notification of the assignment of a statistics code;
- extract from the register of legal entities;
- opening documents legal address;
- about opening an organization;
- passport.
An individual entrepreneur provides other documentation:
- certificate of registration as an individual entrepreneur;
- passport;
- code assignment notification;
- extract from the register.
To fill out the notification correctly, you must adhere to the following sequence:
The completed form is prepared in two copies - one remains with the organization, the second is submitted to the control body. Information is submitted by financial institutions; customers are not charged for sending a notification.
Starting from May 2019, there is no need to notify the non-budgetary authorities of the state about an open account. This one lies with the account in which the account is opened.
Bank employees must, within 5 days, send the necessary notification to the appropriate control body.
What it is
Notification - a document that organizations of any form of government and individual entrepreneurs sent to extrabudgetary 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. There is a special form for him. At the moment, notifications have been canceled.
Previously, the following data had to be entered in 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:
It is allowed to fill out the form in electronic format. It must be remembered that letters and numbers must be legible, you must not crawl out of the fields of the cells.
If the document is filled in by hand, then all letters must be in printed form and in capital letters. The data must be correct, 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 that simple. Before 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 2019, the obligation to notify the supervisory 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 written notification government agencies that a new account has been opened and is ready for circulation.
The notification is issued not for the purpose of strict control by the authorities over the finances of organizations, but in order for the tax to be deducted from the account for certain actions.
The alert will help when or. The authorities of the state will know that an entrepreneur or a person of a legal type has the opportunity to continue to pay tax.
A current account has many advantages and allows you to:
- ensure the safety of finances;
- carry out transactions with non-cash funds;
- make a contribution to extrabudgetary funds without visiting them personally.
The notification is required in order to prove that the individual or legal entity has no unofficial income or undeclared payments.
By notifying the 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 the decision adopted on July 24, 2009, until May 1, 2019, a notification about opening an account was mandatory.
The Federal Tax Service has developed and approved a form for notifying about the creation of a current account.
If the terms of 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.
Whom to notify about opening a current account
The main question is where to submit the notification? Most founders of organizations know that a notice is being filed with the tax office.
In addition to her, there are a number of other instances - Pension Fund, Social Insurance Fund. For each of these bodies, a separate form has been developed.
Tax (FTS)
The notification is sent on the day the account is opened. Tax officers are required to send a notification to the bank the next day with an answer - whether the account has been registered.
When notifying the tax office, there are certain rules that you should adhere to:
The tax office is notified of the opening of 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 it to the account |
The form of notification is generally accepted | N С-09-1 "Message about 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 it to the office of the inspection (while its employees must put a stamp on receipt of the notification on the second copy). The second option is to send a letter |
More than a week should not pass from the moment the account was opened | Time limit for service notification |
You need to notify that tax | Which refers to the place of registration of the organization |
If the tax inspectorate is not notified in time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be held liable of an administrative nature.
He is charged a fine of 1,000-2,000 rubles. If the notification is sent by the deadline, but when specifying the account number, there was a mistake or the old-style notification form, there is no penalty.
In the FIU
In addition to the tax service, it is necessary to notify the Pension Fund. Most entrepreneurs or legal entities forget about this fact, so you have to pay a fine.
A notification form can be found on the Pension Fund website. It is also recommended, but not approved by the state.
If the notification is provided in any form, it must contain the following information:
- name, address and code of the applicant;
- policyholder registration number;
- current account number and bank details;
- opening date;
- signature and seal of the company.
The message to the Pension Fund is submitted in two copies. The second will be returned to the applicant - it will have the seal of the supervisory authority, signature responsible persons and date of receipt.
The form is filled in either with your own hand or on a computer.
In the FSS
Since 2010, legal or individual must inform the Social Insurance Fund of the account opening. This must be done during the week.
There is no need to notify the authority if one of the following accounts is open - deposit, loan or transit.
The service has a form on its website that you need to fill out and send. This form is not established by law, therefore, the notification can be made in any form.
The following details must be indicated 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 account creation;
- data of the head of the organization or individual entrepreneur, seal.
It is necessary to notify about each new account. If several of them are open, the form is filled in for each separately.
In what time frame
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 2019, the notice period was 7 days.
If the account is opened abroad
To do business, you need a bank account. How to notify about opening a current account abroad? By residents 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 notification is provided at the place of registration, no later than a month after the account is opened. The methods of filing are as follows:
When funds are first transferred from Russia to foreign bank, in credit institution a notification of the tax office about opening an account is provided.
It must contain a mark that the invoice has been accepted. You can transfer finances to it from both Russian and foreign banks.
If the notification deadlines are violated, a fine of 1 thousand - 1.5 thousand rubles is threatened. If the notification was not given at all, the fine increases to 5 thousand rubles.
Thus, after opening a current account, it is imperative to notify extra-budgetary funds about this action - the tax service, the Pension Fund, the Fund social insurance.
The deadline is a week, otherwise you will face liability in the form of a fine. The form is set. Starting in 2019, there is no need to notify services. These are handled by the bank in which the account is opened.
Each business entity will have to be puzzled by the registration of a bank current account, starting to conduct their business. The legislation of the Russian Federation provides for state registration of all entrepreneurs. This procedure involves a number of related actions.
One of them is the registration of a current account. Previously, the condition was met - notify in mandatory designated authorities, for example, the tax service, on the opening of a settlement account. The amendments to the legislation have simplified the procedure.
What is a current account
Current account - a bank account of a legal entity with independent balance, where funds are stored, through which non-cash payments are made with other persons. Accounting bank entry the client displays the financial status of the account and makes it possible to conveniently conduct business transactions for the client. There are some types of main bank accounts:
- current;
- deposit;
- facial;
- calculated.
Current are mainly used by individuals who do not conduct business. R / c is used by entrepreneurs. A similar account is opened by:
- individuals - individual entrepreneurs;
- legal entities- various forms of ownership.
The obligatory informing of the tax service at the opening of the bank account could not be ignored. You had to notify yourself or by resorting to paid services consulting or outsourcing firm, which will take care of timely notification of all interested authorities.
Open a bank account
It is not difficult to open a bank account in a bank, just follow these steps:
- choose reliable bank, which in the future will serve the client's account;
- request a list of necessary documentation from a bank employee when opening a bank account;
- to write an application;
- prepare and send documents for opening a settlement account;
- receive a bank notification about the activation of a new account.
The simple process of registering a bank account takes from a couple of hours to several days.
Registration of a current account is of exceptional benefit to the owner:
- funds are reliably protected;
- the possibility of conducting a non-cash payment, allows you to save time when concluding a transaction;
- Bypassing a personal visit to various services and funds, you can make the necessary payments.
Before the changes take effect legislative changes all persons engaged in entrepreneurial activity were required to notify the following authorities about the registration of a bank account:
- tax office;
- Compulsory Medical Insurance Fund of the Russian Federation.
Ignoring the legal norms established by the state entailed the imposition of an administrative fine.
Notification for the Federal Tax Service Inspectorate in 2016-2017
In the recent past, all subjects entrepreneurial activity after activating the current account in the bank, a notification letter was sent to the IFTS. Changes affecting tax legislation, canceled this condition.
Form C-09-1 was used to notify the tax authority. The form was filled out in 2 copies, each consisting of 2 sheets. The first one indicated data about an individual entrepreneur or a legal entity, the second contained information about the bank details.
The tax notice was not subject to state duty and did not require notarization. The main nuance was considered the notification period - no more than seven working days. Delay threatened to apply penalties.
The amount of the fine was floating. This is due to the fact that it was possible to issue an account in several banks at the same time. The penalty is charged, taking into account the delay of each individual invoice. Accordingly, the notification took place separately according to the specified form.
If there were any difficulties in notifying the Federal Tax Service Inspectorate about the opening of a bank account, one could turn to competent consulting or outsourcing firms for help.
Registration of notification
Filling out the established form took place in a certain order:
- manually;
- on a PC.
Filling in by hand prescribed:
- using only a ballpoint pen filled with blue ink;
- information was presented in printed type, a separate cell was allocated for each letter (stretching or clamping letters was not allowed);
- instructions on the remaining empty cells were given directly when filling out the form in the IFTS.
It was also possible to use a mail message. The notification was issued in the form of a valuable letter. The stamp installed on the document (both on the first and on the second copy) confirmed the time of sending the notification.
Other authorities (PF, FSS) were also subject to mandatory notification of opening a current account. Ignoring the procedure for notifying other authorities also led to the imposition of penalties.
Today there is no need to carry out such notifications when opening a bank account.
Additional documentation
It is worth mentioning the existence of an equally important document - a certificate of an open r / s from the tax authority. You could get it:
- by contacting the bank branch personally with a request;
- submit a request to your local tax office.
The first option was used more often.
To obtain a certificate, it was necessary to fill out an application (there was no established form) and hand it over to employees of a financial or tax institution. The application indicated full information about the applicant, the bank details in which the current account was opened, etc. The period of preparation and issuance of the certificate was not fixed by the standards.
Today, all financial institutions take on the responsibility of notifying all government agencies (PF, FSS, IFTS, etc.) about opening a new current account.
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, apply to the bank with an application to open an account. But even when closing an account, there may be some difficulties. Not so long ago, all legal entities had to notify about the closure of an account to the tax and off-budget funds. Often difficulties were caused by a message to the tax office about the closure of a current account. Many simply did not realize that the termination of the agreement with the bank should be reported to the appropriate authorities.
What has changed and how was it before?
Such a seemingly insignificant 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 the bank submits data to the tax authorities instead of legal entities.
The procedure and procedure for submitting accounting documents to tax authorities was spelled out in a number of regulations. To find out the details, you could just call the inspectorate for taxes and fees, to which the information was submitted, and find out what action you need to take.
Obligations of taxpayers
According to Article 23 Tax Code RF, all legal entities were required to submit to the tax office within seven days from the date of filing an application to the bank.
According to paragraph 3 of the same article, not only commercial organizations and individual entrepreneurs who work in the Russian Federation, but also all individuals who carry out private paid practice were obliged to send to the tax office.
Bank liabilities
Responsibility for the timely transfer of data is borne not only by legal entities, but also by 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 agreement with the bank, the employees responsible for reporting are required to transfer information about the performance of these operations to the tax and collection 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 regulations, all data, including an application for closing a current account to the tax office, were previously submitted to the tax and levy inspectorate, to which a notification about opening an account was also sent.
Credit institutions submit data on termination of contracts for banking service at the place of registration of the financial institution. As for the branches, they must send data on the closure of deposits to the tax office at the place of registration of the parent bank. The address at which the bank is registered is indicated in its constituent documents.
Special attention should be paid to the deadline for submission. When talking about time frames, it should be borne in mind that in all regulations the period is indicated in working days, and not in calendar. This nuance is stipulated in article 6 of the Tax Code of the Russian Federation (paragraph 1). Now the terms for legal entities do not matter. Only the bank is obliged to comply with them.
The notification of the closure of the account was to be submitted only in writing and in the form established by law.
Individual entrepreneur account: Video
Responsibility for violation of the law
More recently, in accordance with Article 118 of the Tax Code of the Russian Federation, non-compliance deadlines to submit a notification to the tax office was an offense and could become the basis for imposing a fine on a legal entity. The amount of the fine was fixed at 5,000 rubles. For those responsible for reporting bank employees in case of violation of the deadline for filing, the amount of the fine can vary from 1 to 2 thousand rubles.
You need to know that not in all cases the absence could become the basis for prosecution. In the event that the contract was terminated in unilaterally, a legal entity or an individual was not held liable.
The reasons for may be the following reasons:
- complete lack of funds and banking operations for two years;
- violation of the law when conducting settlement transactions;
- the court's decision.
The bank is responsible for the late submission of information in these cases. He may be ordered to pay a fine of 20 thousand rubles (Article 132 of the Tax Code of the Russian Federation).
In the case when financial institution does not agree with the fact that he is subject to penalties, he can file a claim in court and try to defend his rights there.
It's important to know
Until May 2014, these requirements applied not only to r / s 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 the tax office before May 2014 was also mandatory for them.
Before the filing of a notice of termination of an agreement with a bank was no longer mandatory for legal entities, they should have been very careful about this procedure, since forgetfulness could lead to monetary penalties and prosecution. Now legal entities can breathe a little freer and devote more time to developing their own business.