Notification of the tax service about opening an account Notification of tax and other structures on the opening of a current account
What does a notice about opening a current account in the form of С-09-1 look like in 2019? What is it for? By whom, how and where is it served?
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To carry out his activities, an entrepreneur must register with the Federal Tax Service.
This process involves the collection of a package of documents, which until 2019 included a notification in which it states the availability of a current account.
It is provided in the form established by law C-09-1. Let us consider in more detail why it is necessary.
The business entity in the process of conducting business operations uses a cashless bank account.
To comply with applicable law, an entrepreneur must inform the Federal Tax Service about the availability of a bank account. A special form is used for this.
What changes took effect in 2019? Consider the issue of reporting to the Federal Tax Service in more detail.
Important points
Changes adopted in the legislation regarding the procedure for opening a personal account for individual entrepreneurs have greatly simplified the process of registration with the Federal Tax Service.
But the question of providing a message about opening an account in this regard has become even more relevant.
What you need to know
Until 2019, an individual entrepreneur had to independently send a message to the Federal Tax Service authority at the place of registration within seven days.
The procedure for the transfer of the form until 2019 could be carried out:
In 2019, the obligation of an entrepreneur (for example, as a legal entity), which has a place of registration address, to independently bring (forward) a message to the tax office about opening a bank account is legally abolished.
Who is sending a message about starting work with? It makes a bank.
Who draws up the form
Since 2019, the current legislation of the Russian Federation regulates:
Document С-09-1 is filled in by the bank | Namely, the specialist who services the contract with the entrepreneur |
A banking institution independently transmits a message to the FIU, the Federal Tax Service within the regulated period | As a rule, a bank employee fills out the form on the day the account is opened for an entrepreneur with a TIN. Has the deadline changed in 2019? Not. The message must be submitted to the Federal Tax Service within 7 calendar days. We draw attention to - not calendar workers (Monday through Friday), but calendar ones. In fact, the period is reduced |
On the day of closing the current account, the procedure is carried out similarly, with the same conditions | How was it before 2019? The bank closed the bank account within several banking days. The entrepreneur could not conduct cash settlement operations on the account. The Federal Tax Service sent a message about closing a bank account to a non-working bank account. How was it in 2019? The procedure for closing an account and messages to the tax are combined in time |
Legal framework
The main regulatory documents until 2019 were the Tax Code of the Russian Federation and the orders of the Federal Tax Service.
Today, the legal framework includes:
- Appendix No. 1 to.
- In the editors.
The regulatory documents governing the form of communication are indicated in the form of the form itself to confirm the relevance of the legal framework.
Before filling out this form, I must check the correctness of the filling and relevance of the selected form.
Since 2019, this obligation has been assigned to the specialist (operator, manager) of the bank in which the current account is open.
Fields are divided into cells. In each cell you need to enter one character. The form is handwritten.
Symbols and signs need to be written in block letters, which causes some inconvenience. Filling in electronic form greatly speeds up the process.
In this case, the message form looks neat and without blots. Errors and corrections in the form are not allowed. Such a form will not be accepted, it will need to be rewritten.
All information when opening an account is provided to a bank employee by the owner of the current bank account - a business entity.
Form C-09-1 has the following structure:
- Legal framework (orders of the Federal Tax Service).
- Name of the form.
- Type of organization (five types in total).
- , OGRIP, KIO.
- On the left side of the form are additional data, email address, TIN.
- The right side of the first page should be filled out by an employee of the Federal Tax Service.
For convenient and quick work with the form, footnotes and explanations are indicated below. The second page of sheet A has the following structure:
- Information about the account with the bank that opened or closed the account.
- Account number.
- Account opening / closing date.
- Location.
- Region code.
- Registration address of the entrepreneur.
- TIN, PPC, BIC.
Sheet A ends with the phrase “Reliability and completeness of the information indicated on this page, I confirm: __________ full name)”.
This procedure is mandatory, therefore, it is recommended to carefully read page 2 of sheet A if it is necessary to correct erroneous information.
Page 3 of sheet B contains detailed information about the personal account opened or closed with the Federal Treasury (another body that opens and maintains personal accounts).
The information on page 3 is similar to page 1, so filling them out is easy. The entrepreneur must sign this page and sign it.
The sheet in page 4 contains information about the occurrence of the right (termination of the right) to use KESP for electronic money transfers.
Contains fields similar to pages 1, 2 of the previous sheets. Convenient and easy to fill. An entrepreneur's signature is required to confirm the correctness of the filling.
How to fill in correctly
The form is filled in according to the rules set forth in the regulatory documents of the Federal Tax Service. The language for filling out the document is Russian.
When filling out the sections, the originals of the registration forms are necessary so that the information entered in the fields and columns of the message corresponds to the documents of the entrepreneur.
It is not the bank employee who is responsible for the correctness and reliability of the information, but the owner of the current account, that is, a business entity.
The form is filled out once at the beginning and completion of work with a bank account. If the entrepreneur opens a bank account in another bank, the form will need to be filled out again.
Video: we opened a bank account informing the Tax
The number of completed forms corresponds to the number of legal entities opened or closed.
And also check the correctness of the file, and then transfer the verified document to the bank employee, who will quickly enter the numbers of settlement accounts and other official information.
Message filling time will be significantly reduced. The entrepreneur will only have to sign the sheets.
Sample document
A sample notification message on the opening of a current account in the form C-09-1 in 2019 can:
For a more detailed acquaintance with this document, we suggest that you consider the sample notification filling out below.
Settlement account - a bank record for accounting of cash transactions (deposits, transfers and payments) of a client. The client is usually a certain enterprise: an individual entrepreneur or a company. Through the account pass data on the payment of taxes, contributions and salaries to employees of the organization.
Document Definition
Notification of opening a current account - document registering a bank account. In the past, there was a need for entrepreneurs to send a notification to the tax office on their own, but in May 2014 a law was passed shifting responsibility for the transfer of documentation to the bank's accounting department.
Individual entrepreneurs must notify the local tax 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 a month after the date of participation.
Earlier, the procedure and urgency of notification of dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of the account was concluded on three A4 pages.
They had such information as:
- and its form;
- 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 on the creation of a settlement account. The official document was certified by the seal of the company, as well as the signatures of the head and chief accountant.
Since 2014, changes in the legislation of the Russian Federation have shifted the responsibility of notifying an account to a bank that contains an account.
Accounts outside the country
Thanks to the Federal Law on 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 at banks and institutions located outside of Russia.
All money transfers to own accounts in banks opened abroad from banks from the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is notified of the opening of a current account from the tax.
Since in the event of the existence of a company outside the Russian Federation, a tax notice is borne by the entrepreneur. To do this, you can resort to the following methods:
- visit the tax office in person;
- send a letter by mail;
- make an operation over the Internet.
Message order and notification methods
For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts the same. The tax inspectorate 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 the local branch. Organizations that do not have employees are not required to notify the insurance fund of the opening of an account.
Fines
Within a calendar week from the day the account is open, a notice must be submitted on the opening of a current account in insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine of 2000 rubles. Shelter from the tax fact of opening an account is punishable by payment 5000 rubles.
The Federal Tax Service can submit the application directly, through the inspection department, or by sending a letter with a receipt confirmation. 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 it.
Fund notifications are also transmitted in person or via mail. Notification of the opening of an account insurance fund is necessary 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 case of failure to inform state institutions about the opening or closing of an account:
- to delay the notification of the Pension Fund of the Russian Federation the obligation to pay the amount is imposed on the company official from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs, the punishment provides for the payment of 5000 rubles;
- to evade Social Insurance Fund notice for the person in charge 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 contact with IFTS: for the person in charge of the company - a fine from 1000 to 2000 rubles or warning, for a legal entity and an individual entrepreneur, the amount of payment is 5000 rubles.
Forms and applications
The notice on opening a current account is stored in two copies. One of them is located in the tax office or fund, and the second is kept by the founder of the company. A notice is placed on the notice to ensure compliance with the deadlines for notification.
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 kept, 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 financial documents of financial statements, there is program "Taxpayer YL". You can also download the helper program on the official portal of the Federal Tax Service.
A settlement account allows the company to conduct financial transactions with customers and employees in non-cash form, pay taxes and fees. All that is needed is to get a notification about the account of a number of state institutions and prepare tax reports on time. Its form and terms depend on the tax system chosen by the company.
Why do I need a notification? The answer is in the video.
The article will talk about alerts when opening a current account. What it is, why it is necessary and how it is formed - further.
Each business entity is obliged to inform state authorities about the opening of a current account. What else do you need to know about this process? Who to notify and how to make a notification?
Basic information
The account can be current, deposit, settlement. They differ from each other in their destination and currency.
The following categories of citizens can issue a current account:
Current account - an account of customers of the bank, which reflects the financial condition of the money in the account.
The notice has a clear form approved by law.
There are certain conditions for the execution of the document:
- the form is filled with blue paste, it is also allowed to fill out on a computer (electronic version);
- letters fit into each cell separately;
- fill in two copies.
Notification can be sent in several ways - electronically, by mail, in person or through.
If the documents are transmitted in person or by a representative, then a stamp of the state body with the date of their adoption must be present on one copy.
This is necessary to prove that the organization has complied with the notice deadlines. When sending a notification by mail, such proof is the second copy.
If the form and documents are sent via the Internet, the tax inspectorate, after accepting them, must 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 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 opening an organization;
- passport.
An individual entrepreneur provides other documentation:
- certificate of registration as an individual entrepreneur;
- passport;
- code assignment notification;
- extract from the registry.
To correctly fill out a notification, you must follow 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 provided by financial institutions; money is not withdrawn from clients for sending a notification.
Starting in May 2019, there is no need to notify extrabudgetary authorities of the state about an open account. This lies on which the account is open.
Bank employees must send the necessary notification to the appropriate supervisory authority within 5 days.
What it is
Alert 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.
It is signed by the company’s manager and accountant, and a seal is placed. 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. Notifications are canceled at this time.
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 phone number.
How to fill out a notification:
It is allowed to fill in the form in electronic format. It must be remembered that letters and numbers must be legible, you can not get out of the field of cells.
If the document is filled in by hand, then all letters must be in print and in capital letters. The data must be true, if errors or corrections are made, 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 duty 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 bank account by submitting the required documentation to the bank. Now the bank itself will notify extra-budgetary funds.
Why is it necessary
Why do you need a notification? This process involves the written notification of state authorities 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 to deduct tax for certain actions from the account.
Alert will help with or. State authorities will know that an entrepreneur or legal entity is able to continue to pay tax.
A current account has many advantages and allows you to:
- ensure the safety of finances;
- carry out operations with cashless funds;
- make a contribution to extrabudgetary funds without visiting them personally.
Notification is necessary in order to prove that an individual or legal entity does not have unofficial income or undeclared payments.
Having notified special control services, it will be possible to send finances from the current account for paying taxes from this account.
Legal framework
In accordance with the Tax Code (), after opening a new account within a week, it is necessary to report this to the tax service.
According to the adopted on July 24, 2009, prior to May 1, 2019, notification of account opening was mandatory.
The Federal Tax Service has developed and approved a form for notification of the creation of a current account.
If the notification deadlines 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 for notification are regulated by the Tax Code.
Who to notify about opening a current account
The main question is where to file a notice? Most of the founders of organizations know that a notification is submitted to the tax office.
In addition to it, there are a number of other instances - the Pension Fund, the Social Insurance Fund. Each form has its own form of blank.
To the tax (FTS)
The notification is sent on the day the account is opened. The tax officers are obliged the next day to send a notice to the bank with the answer - whether the account is registered.
When notifying the tax service, there are certain rules that should be followed:
The tax inspectorate is notified of opening an account if 2 conditions are met | The account is opened on the basis of an agreement with the bank and funds may be credited to or withdrawn from the account |
The notification form is generally accepted | N С-09-1 “Message on 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 inspection office (at the same time, its employees must put a stamp on receipt of notice on the second copy). The second option is to send a letter |
Since the opening of an account should not be more than a week | Deadline for service notification |
You need to notify that tax | Which refers to the place of registration of the organization |
If the tax office is notified at the wrong time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be brought to administrative responsibility.
A fine of 1,000-2,000 rubles is levied from him. If a notice has been sent, but an error was made when specifying the account number or an old-style notification 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 you have to pay a fine.
On the website of the Pension Fund you can find an alert form. 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 applicant code;
- policyholder registration number;
- bank account number and bank data;
- opening date;
- signature and seal of the company.
The message to the Pension Fund is submitted in duplicate. The second will be returned to the applicant - it will bear the seal of the regulatory body, the signature of the responsible persons and the date of receipt.
The form is filled out either with your own hand or on a computer.
In the FSS
Starting in 2010, a legal entity or individual must inform the Social Insurance Fund of the opening of an account. You need to do this for a week.
There is no need to notify the authority if one of the following accounts is open - deposit, loan or transit.
The service website has a form for filling in and submitting. This form is not established by law, so the notification can be made up in any form.
The following details must be indicated on the form:
- name, 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);
- account creation date;
- 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.
What time frame
A current account can be opened both in rubles and in foreign currency. The notification is sent to the relevant authorities of the state. Prior to 2019, the notice period was 7 days.
If an account is opened abroad
To do 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 that are outside the state.
They have the right to open an unlimited number of accounts abroad. Such companies are required to notify the tax on the opening of a current account outside the Russian Federation.
A notification is provided at the place of registration, no later than a month after opening an account. The filing methods are as follows:
When funds are first transferred from Russia to a foreign bank, a notification is given to the tax authority about the opening of an account.
There must be a mark on it that the account has been accepted. You can transfer finances to it both from Russian banks and from foreign ones.
If the notice deadlines are violated, a fine of 1 thousand - 1,5 thousand rubles is threatened. If the notification has not been filed at all, the fine increases to 5 thousand rubles.
Thus, after opening a current account, it is imperative to notify extra-budgetary funds — the tax service, the Pension Fund, and the Social Insurance Fund — about this action.
Duration - a week, otherwise, a fine is liable. The form form is set. Starting in 2019, there is no need to notify the service. These are the bank in which the account is opened.
The current account of the enterprise can be called the main financial artery connecting it with other organizations, state bodies and banking structures. It is an essential part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the existence of the enterprise should be conducted in the most impeccable manner.
Opening a current account: finding a suitable bank
Most entrepreneurs immediately after collecting documents to open an enterprise, undergoing this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account in it. Several hundred banks are registered in Russia, some of which are given priority to working with legal entities and individual entrepreneurs. Beginning businessmen is sometimes very difficult to navigate this banking variety. In order to carry out careful monitoring. Key points in this study:
- territorial accessibility of the bank
- cost of opening and maintaining a current account
- amount of fees charged for all kinds of financial payments and operations
- reliability and market stability
The last point is especially important. The policy of “cleaning” the banking system, implemented in recent years, puts enterprises, especially legal entities, at serious financial risks. In the case of closing the bank, the settlement accounts of all organizations serviced by this bank are automatically blocked, and it will be very difficult to receive financial compensation in the future. Perhaps this is precisely the reason why such a practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive the opening of an account and the cost of servicing a current account in it. True, sometimes banks hold special promotions to attract new customers, thanks to which there is a real opportunity to open an account for free or on obviously favorable terms. We have decided with the bank, the next question that entrepreneurs face is whether it is necessary to notify the tax inspectorate about opening a bank account at the bank.
How to inform the tax office about opening a current account
From now on, neither legal entities nor individual entrepreneurs not required to notify the tax office of either the bank account or the bank account.
These positive changes became possible due to the entry into force of the Federal Law of April 2, 2014 under. No. 59-ФЗ (entered into force on May 1 of the same year). The essence of the aforementioned law boils down to the fact that, due to the importance of reducing the time for registration of legal entities and individual entrepreneurs with state authorities, they need to get rid of those actions that are not strictly necessary, including written notifications from tax inspectorates about the opening and closing of settlement 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 about all their actions with settlement bank accounts, but also about transactions with corporate electronic wallets.
Both legal entities and individual entrepreneurs were faced with the need to notify tax structures 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, the notification of tax authorities on the opening and closing of bank accounts can be safely called a phenomenon that has gone down in history. Many entrepreneurs sighed more freely - 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 inform the tax authorities about their relationship with the banking sector, namely opening and closing settlement accounts, within a seven-day working period. The procedure for filing documents was strictly regulated and looked as follows.
After opening or closing a current account in any bank of the Russian Federation, company representatives should strictly within seven days from the moment of concluding an agreement with the bank, notify the tax inspectorate at the place of its state registration.
Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”
The notice was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer company with all state registration numbers, as well as the number of the current account. When personally submitting a notice on opening and closing an account with a bank, the representative of the organization should have received a stamp from the tax inspectorate about the time and date of receipt. This was necessary to avoid all kinds of misunderstandings and disputes regarding the timing of the application.
It was possible by mail
Another option for filing a notice on the opening and closing of bank accounts was acceptable through the federal postal service. In this case, it was necessary to send a registered letter to the tax service. It was necessary to attach to it prepared in advance and ask the postal service for a notification of delivery. A proof of the timely fact of the transfer of the tax inspection notice was the postal receipt and the very description of the investment.
To send such notifications in any other way, in particular, through electronic means of communication, enterprises and organizations did not have the right.
The most important thing in filing a notice of opening and closing of current accounts was meeting deadlines. Their violation was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory tax notice of actions with settlement accounts, fines were also abolished.
But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, the carrot and carrot model is being implemented by state bodies. If something was canceled, someone was given relief somewhere, it means that soon, in some part, toughening of laws and rules will certainly follow. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to inform the tax inspectorate about the opening and closing of bank accounts, the tax authorities received new powers.
Now the tax authorities have the full legal right to demand and receive in banks certificates with information about cash flows at enterprises and organizations, as well as personal accounts of individuals.
Such certificates should contain information on all transfers, operations and fund balances on accounts. At the same time, banks cannot delay the provision of such information, because, again, they are within a strict time frame: within three business days, all requested information must be provided, otherwise now banks are subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!
Hello! Today we will tell you about the notification on the opening of a current account. From the article you will find out where the notice is given, who should do this in 2019, in what form and why it is needed.
Notification to the tax account about opening a current account
A notice on opening an account is a document that confirms the existence of an account in a banking organization. Recently, it has been mandatory for entrepreneurs to notify the tax authority of the opening of a company. But in 2014 there were changes in the legislation on the basis of which this responsibility was assigned to the accounting department of a banking organization.
Simply put, in 2019, it was the banking institution that notifies the Federal Tax Service Inspectorate about the opening of the RS. For this, bank employees have 5 working days.
In addition, from 2014 the liability of LLC and IE for the failure to provide information on opening or closing accounts was canceled. Until this time, fines were serious, especially if the violation was on the part of a legal entity.
PFR account opening notification
Currently, IP and legal. There is no obligation for persons to notify the Pension Fund of the opening or closure of the RS.
These amendments in the legislative framework were registered by Federal Law No. 50 dated 02.04.2014. The adoption of this law greatly facilitated the lives of entrepreneurs and saved them from unnecessary paperwork.
Previously, entrepreneurs had an obligation to notify the FIU within 1 business week from the date of opening an account. Today, they are also not obliged to notify the fund and those organizations that do not have workers.
FSS notification of the opening of R / NCH
Starting in the spring of 2014, the entrepreneur is no longer required to notify the FSS of the opening of a current account.
This does not entail any penalties. The innovation also applies to accounts drawn up in foreign banks.
Sample form for a notice on opening a current account
Order until 2014
Previously, all entrepreneurs after activating RS in the bank had to inform the regulatory authorities about this. For notification of the Federal Tax Service, special form S-09-1 was used. It was composed in duplicate, and each of them consisted of 2 sheets.
On one sheet indicated information about the individual entrepreneur or LLC, on the second - details of the banking organization. The state duty for notification was not charged, notarization of the form was not required.
The most important point was the notice period - a week (7 working days). His violation was fraught with penalties. Due to the fact that settlement accounts can be opened in several banking organizations, the amount of the fine could be impressive. That is, the notification needed to be made separately for each account.
The notification form was filled in two ways:
- using a PC;
- manually.
When filling manually, it was necessary:
- use only a blue ink ballpoint pen;
- write in block letters, with each letter placed in a separate cell.
The head of the company and Ch. accountant, also stamped the company. A mandatory annex to the notification was a certificate from the bank about the opening of the RS. At the same time, the period for preparing and issuing this certificate was not fixed by any standards.
The certificate was received either by contacting a banking organization or by the tax authorities. The first option was more common.
The notification could be sent by mail with a letter of declared value and a description of the attachment. At the same time, the stamp confirmed the date of sending the document. It was mandatory to notify the FSS and the FIU, otherwise a fine was inevitable.
Accounts outside the Russian Federation
Regarding the process of currency regulation, the law obliges the founders of the company to provide the FTS with information related to the opening, closing of accounts and deposits placed in banking institutions located outside of Russia.
In addition, you need to notify and about changes in the details. And also keep in mind that money transfers to your accounts opened with foreign banks are controlled by tax. When a company operates outside the borders of the Russian Federation, it is up to the entrepreneur to notify the regulatory authorities.