Application certificate of opening an account. Certificate of open current accounts from the tax office: a sample, how to get it and the timing of issue
Debt collection from an institution that owes a certain amount is possible upon the provision of a judicial executive document... In order to formalize everything in compliance with the law, you need to have special permissive information, the receipt of which is almost impossible, since accounts are opened in accordance with the concluded bilateral agreement, by which all personal information is protected by law.
Therefore, in order to solve the problem that has arisen, it is necessary to send a request to the tax authority to obtain information on the availability of funds in the borrower's bank.
How to correctly write an application to the tax office for the provision of information?
To collect a debt from a debtor, you need to prepare two documents:
- A statement to the tax structure on the availability of funds in the bank from the borrower.
- Application to the bank for debt collection according to the execution form.
There are no rules regarding applications for data on the debtor's accounts. Therefore, the registration of the appeal is performed in an arbitrary format. The main thing in this declaration is that the information entered about the debtor is sufficient for his identification. And of course, the request must be made in a business style, like any service letter of this kind.
In the application to the IFTS, when displaying data on the availability of funds in the debtor's bank, the following must be indicated:
- Information about the applicant (full address with postal code, full name, contact phone number).
- Content section. Here you need to display data about when and by what structure it was issued executive decision, indicating the details in a separate line.
- Motivated section. It is required to indicate all information about the availability of funds in the debtor's bank.
- Section with a request. It indicates what needs to be done on the part of the applicant.
- Information about the debtor, with the display of information about: INN, full name, legal address, name and OGRN.
- At the end of the application, the date and personal signature of the applicant are put.
In the appeal, you can additionally inform in what form it is desirable to send a response.
As additional arguments, you can present your passport along with the original executive act, which will increase the chances of getting a positive answer.
When accompanying additional materials, you need to make sure that at the time of contacting the IFTS, the total period of the submitted documents has not expired.
To send such an application, you need to prepare materials in 2 copies. When accepting materials, the inspector checks the compliance of the original with the provided photocopies and, in the absence of comments, returns the original to the owner and puts a mark on the copy of the submitter of the application for accepting the papers for consideration.
A resident is obliged to notify the tax inspectorate at the place of registration of the opening (re-registration) of accounts (deposits) and of the requisite data in bank installations located outside the Russian Federation, no later than one month according to the template established by order of the Federal Tax Service of the Russian Federation No. ММВ-7-6 / [email protected] from 21.09.2010 and registered with the Ministry of Justice of the Russian Federation on 18.10.2010, registration number 18746. This template (KND 1120107) can be downloaded from
In addition, by order of the Federal Tax Service of the Russian Federation No. ММВ-7-14 / [email protected] of November 14, 2013, taking into account the amendments that were entered in the order of the Federal Tax Service of the Russian Federation No. ММВ-7-14 / [email protected] from 20.12.2013, recommended forms for submitting reports on accounts and deposits, in foreign banks through the Internet.
According to Article 319 of the Arbitration Procedure Code of the Russian Federation, the execution form is handed over to the lender, or, at his request, is sent to the arbitration court for collection.
To execute the court order, the recoverer submits a request to the tax structure for the issuance of data on the availability of money in the borrower's bank. At the same time, the lender is required to take into account that clause 2 of Art. 102 Tax Code RF says that tax structure has no right to disclose data on the names of banks and other credit institutions, settlement accounts of the borrower. Therefore, such data should be requested on the basis of legal norms, the essence of which is that the claimant has the right to receive the required information about the availability of funds in bank installations and debtors' deposits within the limits imposed by the court.
Considering the above, the tax authorities can issue a response to the claimant's request for the availability of funds in the borrower's bank only upon presentation of the original or a notarized photocopy of the executive document, the validity of which has not expired.
After checking tax officer availability of the original execution form and other materials on the application, the original documents are returned to the recoverer, and the recoverer's declaration is accepted for consideration.
Ways to submit documents
To send news on the accounts of the debtor, the claimant can apply to any territorial structure. Of course, it is more convenient if the claimant applies to territorial body at the place of registration. In case of personal delivery of materials, it is necessary to present the original of the writ of execution for inspection by the tax inspector. When sending papers in another way, it is necessary to attach a copy of the writ of execution, certified by a notary, to the message.
In this case, you must make sure that the collection time has not expired.
You can send an application for the purchase of borrower data in the following ways:
- Providing to the tax office in person.
- By registered mail with a notice of receipt.
- Via the Internet using an electronic signature
Having sent a request, the Claimant has to wait for a response to his application. In this case, the tax structure is obliged to send a response within 7 days from the date of registration of the letter (Law No. 229-FZ, part 10 of article 69). At the same time, on the basis of the same Law, the tax structure may refuse to provide data on the availability of funds in the borrower's bank in banks to the recoverer in the following moments:
- In the absence of an execution form in the claimant's request.
- Upon presentation of an executive act with an expired validity period.
There are no other grounds for refusal to respond to the request in the Law.
Sample request to the tax office for information
Below is one of the options for a sample application for obtaining data on the availability of funds in the debtor's bank.
All legal entities operating on the territory of the Russian Federation are required to open a current account. If earlier the entrepreneurs themselves requested a certificate of opening an account and notified the tax authorities, now all powers are vested in the bank. In this article, we'll discuss what you might need help for and how to get it.
When do you need help
Consider when an entrepreneur may need an official document that reflects all of his accounts:
- at the request of the prosecutor's office or police officer
- when the entrepreneur decided to participate in the competition
- in cases of negotiations with a new or existing investor who wishes to invest in the development of your business
- when drawing up a new business plan
- when receiving a loan
- in case of reorganization or liquidation of a legal entity
It should be borne in mind that a document reflecting the accounts may be required at any time in the course of the activity. For example:
- in a merger with another company
- in bankruptcy
Where can I get information about accounts
There are only two legal way, with the help of which each entrepreneur will be able to obtain a certificate of valid accounts:
- In person at the lender's office. It is important to understand that in a bank you can only get information about active accounts that are open with a particular bank.
- In the tax service, you can request information about all accounts that are opened in different financial companies throughout the Russian Federation. In this case, it is not necessary to personally apply with the application, since you can write a statement remotely. How to do this, we will consider below in our article.
Who can order and receive a certificate
Information about your accounts is a bank secret, which is why not everyone will be able to receive information, but a strictly limited circle of applicants. According to the law, a certificate can be provided:
- the owner of the current account himself, who is an individual entrepreneur or director of an organization
- To the Pension Fund of the Russian Federation
- Chamber of Accounts
- investigative committee
- bailiff, in the presence of a writ of execution, according to which the case was initiated
- employee tax service, if there is an official request
Separately, it should be noted that claimants can obtain information, in accordance with paragraph 8 of Art. 69 "About enforcement proceedings».
In response to an application for issuance, the bank or tax office is required to provide a document.
As for the form of the certificate itself, it is approved for legislative level... It necessarily prescribes:
- Name financial company, namely the sender of the certificate
- name of addressee: organization or individual entrepreneur
- Date of preparation
- list of accounts, indicating currency and numbers
- account opening date
- signature of a bank representative, if the document is requested in the original
The procedure for obtaining help via the Internet
You can request a document via the Internet and save your personal time. To make a request, you must visit the official website of the tax service and enter Personal Area client. This is the only way you can form a request.
If you are not registered on single portal FTS, then initially you should go through registration, as a result of which you will receive a login and password. It is important to note that you will need an electronic signature to register.
After you enter your personal account, you will need:
- open the corresponding request form
- enter all the necessary information about the applicant (individual entrepreneur or legal entity)
- send a request by confirming via digital signature
You can get help in person or request it from in electronic format, to your personal or work email address. To get help, you should prepare:
- personal passport of the applicant
- extract from the Unified State Register of Legal Entities / EGRIP
How to make an application for a certificate
You can get a certificate that will reflect all your accounts only after submitting an application. This document should indicate:
- At the top of the document, the name of the instance is written to which the request is sent with an indication of the legal address.
- Next, in the header, the applicant's data is written, namely TIN, OGRN and the company's registration address. SP indicates the registration address according to the passport.
- After in the center, you should write "Statement".
- In the body of the certificate, you should indicate that you are asking for information on current accounts (or already closed) in relation to a specific LLC or individual entrepreneur. Additionally, you should indicate for what purpose the help is requested.
- In conclusion, it should be noted how the certificate is received: in person or by e-mail. In the second case, be prepared to provide a valid email address.
- At the end of the application, the applicant's signature and seal (if any) should be affixed. The date of the request is also indicated.
Sample reference:
Terms of receipt and cost of the certificate
After submitting the application, you must wait until the certificate is ready. At the legislative level, a period of 5 to 30 days has been approved.
As for the cost, the Federal Tax Service makes a certificate completely free of charge. As for the bank, the cost of the service is set by the internal regulations of the financial company and can range from 3,000 to 10,000 rubles. As for the maximum limit, it can be charged for acceleration, for example, for preparing a certificate within a day.
The cost of the certificate depends on:
- Company name
- region of circulation (in small cities the cost of the service is lower than in a large metropolis)
- production time
- method of receipt: in person or courier delivery
In order to obtain information about the availability of the debtor's accounts, you need to write a request to the tax office. We recommend using the following form.
Interdistrict Inspectorate of the Federal Tax Service No. 1 ____________
Company details, name INN, PSRN, address, telephone
Statement
on the provision of information on the debtor's accounts
The Arbitration Court __________ on June 22, 20_ exacted ___________ from LLC in favor of ___________ cash in the amount of __________, as well as ______ rubles of state duty. By a court decision, a writ of execution dated 09.08.200_, No. _________ was issued.
LLC ___________ (debtor) INN, OGRN, located at ______________________________________________________
________________ (the claimant) has no information about the banks in which the settlement accounts of the LLC ____________ (the debtor) are open. In accordance with the Letter> Federal Tax Service of the Russian Federation dated 26.03.2010 N MN-22-6 / [email protected]"On amendments to paragraph 5 of the letter of the Federal Tax Service of Russia dated 06/11/2009 N МН-22-6 / 469", the tax authorities are required to provide the recoverer within seven days with information on the debtor's accounts with banks and other credit institutions.
In accordance with paragraph 9 of Art. 69 of the Law on Enforcement Proceedings At tax authorities, banks and other credit institutions information may be requested:
On the name and location of banks and other credit organizations in which the debtor's accounts are opened;
Based on the provisions of Article 69 of the Law on Enforcement Proceedings, the only grounds for the tax authority to refuse to provide the claimant with information about the debtor's bank accounts may be:
The recoverer does not have a writ of execution;
Submission of a writ of execution with expired statute of limitations.
The Law does not contain any other grounds for refusing to provide this information. Procedure for providing tax authorities information to the recoverer established in the Letter of the Federal Tax Service, except common grounds specified in the Law, determines that a copy of the writ of execution, in mandatory the information attached to the application for the issue of information must be certified in accordance with the established procedure.
According to the State Standard Russian Federation GOST R 51141-98 “Records management and archiving. Terms and definitions ", a copy of a document is a document that fully reproduces the information of a genuine document and all its external features or part of them, which has no legal force, while a certified copy of a document is a copy of a document on which, in accordance with the established procedure, the necessary details giving it legal force (clauses 2.1.29, 2.1.30). Decree of the Presidium of the Supreme Soviet of the USSR dated 04.08.1983 No. 9779-X established the Procedure for issuing and certifying by enterprises, institutions and organizations of copies of documents relating to the rights of citizens. Since, in accordance with Article 49 Civil Code Of the Russian Federation, a legal entity may have civil rights, corresponding to the objectives of the activity stipulated in its constituent documents, and bear the obligations associated with this activity, the norms of the given Decree also apply to legal entities... Within the meaning of the provisions of the Decree of the Presidium of the Supreme Soviet of the USSR dated 04.08.1983 No. 9779-X "On the procedure for issuing and certifying by enterprises, institutions and organizations of copies of documents relating to the rights of citizens", if the legislation does not provide for the submission of copies of documents certified by a notary, the correctness of the copy the document is evidenced by the signature of the head or an authorized official and the seal. The copy indicates the date of its issue and a note is made that the original document is in the given enterprise, institution, organization. Since the Law on Enforcement Proceedings and the Letter of the Federal Tax Service do not provide for the mandatory submission of a copy of the writ of execution, certified by a notary
A similar opinion is shared by the Ninth Arbitration Court of Appeal by REGULATION No. 09AP-6088/2015 Case No. A40-182679 / 14 dated March 25, 2015.
Since the Law on Enforcement Proceedings and the Letter of the Federal Tax Service do not provide for the mandatory submission of a copy of the writ of execution, certified by a notary, the court of first instance, based on the meaning of the above legal norms, came to the correct conclusion that a properly certified copy of the writ of execution would be a copy. certified by signature general director and the seal of the organization - the claimant.
In connection with the above, I ask you to provide the details of the bank accounts of ____________ LLC (the debtor), the name and location of banks and other credit organizations in which the debtor's accounts are opened.
Appendix:
- Certified copy of the writ of execution.
Representative
Perhaps the specified form is overloaded with legal justification, but from experience it is in this form that there are practically no refusals to issue the debtor's invoices. You can, of course, play it safe and notarize Performance list, this is left to your discretion.
The writ of execution should be certified by the signature of the head with an indication of the position and a seal. The copy indicates the date of its issue and a note is made that the original document is in the given enterprise, institution, organization.
You have received an account statement for which account is the best way to file a writ of execution?
We recommend the one that is open later. You can call the debtor's accountant and ask to issue an invoice for certain services. The details indicated in the invoice will most likely indicate that this is a living account of the debtor.
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