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

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

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

Let's start with the main thing: on May 1, 2014, changes to Federal Law No. 212 came into force, abolishing the obligation to notify control authorities about opening a current account. That is, today such a message is not mandatory. This has made life much easier for individual entrepreneurs and organizations. Let's briefly look at what needed to be done earlier and what is no longer necessary today.

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

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

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

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

To notify the tax inspectorate, approved form No. S-09-1 was used, the same for all enterprises, institutions, individual entrepreneurs, regardless of the organizational and legal form. The form consisted of a title page and two other sheets A or B. Sheet A - if a current account is opened in a bank, and Sheet B - if an account is opened with the Federal Treasury.

The form was filled out using a special program or the necessary data was entered into the printed form by hand. The basic information that needed to be entered is as follows:

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

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

All of the above information could easily be found in the constituent documents of the enterprise or in the certificate of state registration of individual entrepreneurs. The rest of the information regarding the account and the bank is in the account opening certificate.

Now about other control bodies. Concerning Pension Fund notifications, then it contained the following:

• full name of the company or full name of the individual entrepreneur;
• checkpoint and tax identification number;
• registration number in the Pension Fund of Russia;
• the name of the branch of the Pension Fund in which the legal entity or individual entrepreneur is registered;
• account number and opening date;
• information about the banking institution;
• seal and signature of the applicant;
• date of notification.

To the Social Insurance Fund similar information was provided as for the Pension Fund. The only difference is that the registration number in this Fund and the name of the corresponding branch of the Fund were indicated.

The notification was accompanied by a certificate of opening a current account and, if necessary, a copy of the document confirming the authority of the representative. The number of applications was indicated on the title page in a special column.

If not one account was opened, but several, then for each of them a separate, completely filled out form had to be submitted. It was prohibited to indicate multiple accounts on one form.

Now all these unnecessary documents and forms are not submitted, the procedure for opening an account is simplified and does not require many notifications to various authorities.

Deadlines for sending notifications

The tax legislation clearly established the period within which it is necessary to notify the above authorities. he composed seven days from account opening. Therefore, all notifications had to be quickly sent to control authorities or personally referred to them, which took a lot of time.

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

Possible penalties

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

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

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

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

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

All business entities are required to inform government agencies about opening an account with a credit institution. Certain documents are provided for this. A current account is a bank account used to record clients' financial transactions.

When opening an account, each employer needs to know who, how and where to report this, and what consequences are possible if this is not done in a timely manner.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Basic information

Depending on the purpose and currency, accounts are divided into current, deposit and settlement.

The latter type can be registered by the following categories of citizens:

• individuals who are not engaged in commercial activities;
• individual entrepreneurs;
• legal entities.

The notification of account opening has a specific form established by law.

There are certain requirements for its design:

• the form must be filled out using a pen with blue ink or electronically;
• letters must be capitalized and printed;
• a separate cell is provided for each letter;
• you need to put dashes in empty cells;
• 2 copies of the document are drawn up.

Notice may be given by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees with a notarized power of attorney.

When submitting documents in person, one copy is stamped by the government agency and the date of acceptance. This indicates that the organization has met the deadlines for submitting the notification. When sending a notice electronically, the addressee sends a confirmation letter of receipt.

To open a legal account. the person provides the bank with a list of securities:

• registration document;
• tax registration paper;
• notice of assignment of statistical codes;
• papers for opening the location address;
• record of the beginning of the activity of an economic entity;
• passport.

The following documents will be required for individual entrepreneurs:

• registration document;
• passport;
• message about code assignment;
• extract from the Unified State Register of Individual Entrepreneurs.

You need to fill out the notification step by step:

1. Name of the organization (IP) and basic details.
2. Information about the servicing bank.
3. Tax service code at the place of registration and taxpayer category (legal entity or individual entrepreneur).
4. In two empty cells, place the number “1” in each.
5. In the signature column, enter the value “3” for legal entities and “1” for individual entrepreneurs. Provide personal information, phone number, and stamp.

If employers did not know the procedure or for some reason could not independently inform government organizations about creating an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the specified authorities.

From May 2020, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.

Creating a bank account

To open an account you need:

• choose a suitable credit institution;
• request a list of papers required for the procedure;
• prepare and submit the necessary documents;
• fill out an application to open an account;
• wait for a message from the bank about the start of the new account.

Having a current account gives the owner the following advantages:

• guarantees the safety of financial resources;
• makes it possible to conduct non-cash transactions;
• provides the right to transfer taxes and contributions without visiting the relevant authorities;
• allows you to withdraw cash if necessary.

Since 2010, an obligation has been introduced for all business entities to inform the Federal Tax Service, Pension Fund, and Social Insurance Fund about the creation of an account. Until this time, the client reported only to the tax office.

For non-compliance with the legislation in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rub. for individual entrepreneurs and officials.

If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rub. respectively.

Changes in legislation from 2020

Today, many entrepreneurs are wondering: is it necessary to notify government authorities about opening a bank account?

The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 04/02/14 established that from May 1, 2020, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.

From May 2, 2020, you no longer need to notify the tax office about the created account (Law on Amendments to the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. S-A-4-14/8901 dated 05/08/14 and the official comments of the Federal Tax Service of the Russian Federation.

The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for providing information lies solely with credit institutions.

Accordingly, laws No. 52 and No. 59 also abolished the administrative liability of payers for failure to report or late submission of information about opening an account.

Who needs to send a message about opening a current account?

Until May 2020, it was necessary to issue a message about opening a current account for the following authorities:

• tax office;
• pension fund;
• social insurance

Each of the listed government agencies used their own notification form.

Issues related to opening a current account are regulated by legislative acts, the main ones of which are shown in the table:

The notification forms developed for all government agencies had a similar form. So, the required form was available on the FSS website. It was not approved by law, so policyholders could use it or create it themselves.

The message to social security reflected the following mandatory information:

• name and address of the fund;
• name, location, basic details of the legal entity (IP);
• FSS registration number;
• date of account creation;
• date, employer's signature, seal.

Social insurance does not need to be informed about the opening of deposit, loan, or transit accounts.

Tax Service (IFNS)

The notice is sent to the Federal Tax Service on the same day the account is opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the Federal Tax Service.

When notifying tax authorities, you must adhere to certain rules:

• The tax office should be informed if two conditions are met: there is an agreement with the bank, receipts and withdrawals of funds from the account are allowed;
• the message has form No. C-09-01 and is signed by the director of the organization;
• the document is sent to the inspection in person or in the form of a letter;
• the notice period is one week;
• is notified by the Federal Tax Service at the place of registration of the taxpayer.

Failure to inform tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.

If the message is sent on time, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the specified reasons is corrected by the taxpayer and resubmitted to the inspectorate.

Pension Fund

Legal individuals and individual entrepreneurs should remember the need to notify the pension fund about the opening of an account. The recommended notification form for use can be found on the fund’s website. It can be filled out by hand or on a computer.

If the message is submitted in any form, it must contain the following mandatory information:

• name, address, code of the applicant;
• Pension Fund account number;
• account number and bank information;
• opening date;
• signature of the director of the organization, seal.

The notification to the Pension Fund is completed in two copies, one of which is returned to the applicant with a mark of acceptance. When opening several accounts at the same time, a separate message was issued for each.

The tax and extra-budgetary funds were required to be notified within seven days. The countdown began from the date following the opening and was carried out in working days.

Previous notification form and procedure for filling it out

Until May 2020, notification of form C-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.

The form was filled out by hand or on a computer and contained the following mandatory information:

• name of the company (IP) in accordance with the constituent papers;
• and checkpoint;
• OGRN (OGRNIP);
• tax code;
• in the cell of the message about opening an account, put the number “1” and select the organization where the account was opened;
• information about the manager or representative;
• date, signature, telephone number of the applicant.

The second page (A or B) reflected the account data: number, opening date, name and bank details. The seal and signature of the authorized person were also affixed. The above data was in the company’s constituent papers, a certificate of state registration of individual entrepreneurs, and an agreement with the bank.

The FIU notification contained the following information:

• information about the policyholder;
• registration number of the Pension Fund, name of the branch;
• account information: number, opening date;
• information about the bank;
• date, signature of the applicant, seal.

Social insurance provided similar data. Enclosed with the notification were a certificate of account opening and a copy of the power of attorney confirming the authority of the executor. The title page contained information about the applications.

What's new in 2020

In 2020, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.

The forms of notifications and the procedure for submitting them to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.

The document contains the following information:

• account number and type;
• tax code;
• name, address, bank details;
• name and details of the organization (IP);
• date and number of the banking agreement;
• account opening date;
• position, full name, signature of the bank employee and date;
• telephone.

The form for notification of a new account for an individual is established by the same order of the Federal Tax Service (Appendix 3) and has form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.

Residents must inform the Federal Tax Service at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body that controls issues of taxes and fees.

The article will discuss notifications when opening a current account. What it is, why it is necessary and how it is formed - further.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Each business entity is obliged to inform government authorities about the opening of a current account. What else do you need to know about this process? Who should I notify, and how to write a notification?

Basic information

The account can be current, deposit, settlement. They differ from each other in purpose and currency.

The following categories of citizens can open a current account:

Current account is a bank customer account that reflects the financial status of the money in the account.
The notification has a clear form approved by law.

There are certain conditions for the execution of the document:

• the form must be filled out in blue ink; it is also possible to fill it out on a computer (electronic version);
• letters fit into each cell separately;
• must be filled out in duplicate.

Notification may be sent in several ways - electronically, by mail, in person or via .

If documents are transferred personally or by a representative, then one copy must bear the stamp of the government agency with the date of their acceptance.

This is necessary to prove that the organization has complied with the notice period. When sending a notice by mail, such evidence is the second copy.

If the form and documents are sent via the Internet, the tax office, after accepting them, is obliged to send a message 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;
• a document confirming registration with the tax office;
• notification of 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;
• notification about code assignment;
• extract from the register.

To correctly fill out the notification, 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; clients are not charged for sending a notification.

Starting from May 2020, there is no need to notify extra-budgetary bodies of the state about an open account. This one lies on the account in which the account is opened.

Bank employees must send the required notification to the appropriate control authority within 5 days.

What it is

Notification 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.

Signed by the company's management and accountant and stamped. A notice is a written document that announces an action.

In this case, about opening an account. There is a special form for it. At this time, notifications have been cancelled.

Previously, the following information had to be entered into the notification form:

• name of the organization or information about the individual entrepreneur - in full, in the same form as in the constituent documentation;
• place of opening an account - bank or treasury;
• information about the founder;
• date, signature and telephone number.

How to fill out the notification correctly:

It is possible to fill out the form in electronic format. It must be remembered that letters and numbers must be legible, and they must not go beyond the fields of the cells.

If the document is filled out by hand, then all letters must be printed and capitalized. The information must be provided truthfully; 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 so simple. Before you start using the account, you must notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and immediately there were opponents. As soon as the changes were introduced in May 2020, the obligation to notify the state's regulatory authorities disappeared.

Currently, you can safely open a new current account by submitting the required documentation to the bank. Now the bank itself will notify extra-budgetary funds.

Why is this necessary?

Why is notification necessary? This process involves notifying government authorities in writing that a new account has been opened and is ready for trading.

The notification is issued not for the purpose of strict control by authorities over the finances of organizations, but so that taxes are written off from the account for certain actions.

The alert will help with or. State authorities will know that an entrepreneur or legal entity has the opportunity to continue paying tax.

A current account has many advantages and allows you to:

• ensure the safety of finances;
• carry out transactions with non-cash funds;
• make contributions to extra-budgetary funds without personally visiting them.

The notification is necessary to prove that the individual or legal entity does not have unofficial income or undeclared payments.

By notifying special control services, it will be possible to send funds from the current account to pay taxes from this account.

Legal basis

In accordance with the Tax Code (), after opening a new account, you must report this to the tax service within a week.

According to the law adopted on July 24, 2009, until May 1, 2020, 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, a fine will be imposed on the organization or individual entrepreneur on the basis of criminal and administrative violations.

Its size is 5 thousand rubles (for companies) and up to 2 thousand for entrepreneurs. The procedure and timing of notification are regulated by the Tax Code.

Who to notify about opening a current account

The main question is where to submit the notice? Most founders of organizations know that a notification is submitted to the tax office.

In addition to it, there are a number of other authorities - the Pension Fund, the Social Insurance Fund. Each of these bodies has its own form of form.

To the tax office (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 is registered.

When notifying the tax service, there are certain rules that should be followed:

If the tax inspectorate is not notified on time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be held administratively liable.

He will be charged a fine of 1,000-2,000 rubles. If the notification was sent within the deadline, but an error was made when indicating the account number or the notification form was of an old sample, no fine is provided.

To the Pension Fund

In addition to the tax service, the Pension Fund must also be notified. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.

You can find a notification form 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 one will be returned to the applicant - it will bear the seal of the regulatory authority, the signature of the responsible persons and the date of receipt.

The form can be filled out either by hand or on the computer.

In the FSS

Since 2010, a legal entity or individual must notify the Social Insurance Fund about opening an account. This needs to be done within a week.

There is no need to notify the authority if one of the following accounts is opened - deposit, loan or transit.

There is a form on the service website that must be filled out and submitted. This form is not established by law, so the notification can be compiled 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);
• account creation date;
• data of the head of the organization or individual entrepreneur, stamp.

It is necessary to notify about each new account. If there are several of them open, the form must be filled out for each separately.

When?

A current account can be opened in both rubles and foreign currency. The notification is sent to the relevant state authorities. Before 2020, notification periods were 7 days.

If the account is opened abroad

To run a business you need a bank account. How to notify about opening a current account abroad? The following are considered residents of the Russian Federation: organizations that are created in accordance with the legislation of the Russian Federation; those located outside the state.

They have the right to open an unlimited number of accounts abroad. Such companies are required to notify the tax office about opening a current account outside the Russian Federation.

Notification is provided at the place of registration, no later than a month after opening the account. Submission methods are as follows:

1. Why, starting from May 2014, there is no need to notify the tax office, the Social Insurance Fund and the Pension Fund of the Russian Federation about the opening and closing of bank accounts.

2. What is the procedure for notifying regulatory authorities about the opening and closing of accounts, valid until May 2014.

3. What legislative and regulatory acts should be followed regarding interaction with the tax authorities and funds when opening (closing) accounts.

From May 1, 2014, organizations and individual entrepreneurs recognized as payers of insurance premiums do not have to report information on the opening and closing of bank accounts to the Social Insurance Fund and the Pension Fund of the Russian Federation. These changes are introduced by Federal Law dated April 2, 2014. No. 59-FZ "of the Russian Federation in terms of reducing the time frame for registering legal entities and individual entrepreneurs in state extra-budgetary funds and invalidating certain provisions of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

From May 2, 2014, the obligation of organizations and individual entrepreneurs to report to the tax office about the opening and closing of bank accounts, as well as the emergence or termination of the right to use corporate electronic means of payment for electronic money transfers, is cancelled. Such amendments have been made to the Tax CodeRF Federal Lawfrom 0April 2, 2014 No. 52-FZ "Tax Code of the Russian Federation and certain legislative acts of the Russian Federation."

Thanks to the adoption of laws No. 59-FZ and No. 52-FZ of 04/02/2014. the double obligation of banks and taxpayers (payers of contributions) to notify regulatory authorities about the opening and closing of bank accounts is eliminated. From May 2014, this obligation will apply exclusively to credit institutions.

It is important to note that the above Federal laws also abolish the liability of organizations and individual entrepreneurs for failure to report or untimely reporting of information on opening and closing accounts from May 2014.

However, until the provisions of Federal Laws No. 59-FZ and No. 52-FZ come into force regarding the abolition of the mandatory notification to the FSS, the Pension Fund and the Tax Inspectorate about the opening and closing of bank accounts, organizations and individual entrepreneurs must continue to fulfill these obligations.

The procedure for notifying the Social Insurance Fund, the Pension Fund of the Russian Federation, and the Federal Tax Service about the opening (closing) of bank accounts

(until May 2014)

The period for notifying the FSS and the Pension Fund of the Russian Federation about the opening and closing of bank accounts is established in clause 3Art. 28 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”:

Payers of insurance premiums - organizations and individual entrepreneurs are required to notify in writing the body monitoring the payment of insurance premiums, respectively, at the location of the organization, the place of residence of the individual entrepreneur: about the opening (closing) of bank accountsduringseven days from the date of opening (closing) such accounts. Individual entrepreneurs withinform the body monitoring the payment of insurance premiums about the bank accounts they use in their business activities.

The period for notifying the tax inspectorate about the opening and closing of bank accounts is established by clause 2 of Art. 23 of the Tax Code of the Russian Federation:

Taxpayers are organizations andindividual entrepreneurs are required to report to the tax authority according to the location of the organization, the place of residence of the individual entrepreneurabout opening or closingaccounts(personal accounts) - withinseven days from the date of opening (closing) such accounts. Individual entrepreneurs report to the tax authority about the accounts they use in their business activities.

! The seven-day period established for notifying funds and the tax office about the opening and closing of a bank account is calculated inworking days starting from the day following the day of opening (closing) the account (clause 2 of article 4 212-FZ; clause 2 of article 6.1 of the Tax Code of the Russian Federation).

Forms of messages about opening (closing) bank accounts.

If you find the article useful and interesting, share it with your colleagues on social networks!

If you have any comments or questions, write to us and we’ll discuss them!

Yandex_partner_id = 143121; yandex_site_bg_color = "FFFFFF"; yandex_stat_id = 2; yandex_ad_format = "direct"; yandex_font_size = 1; yandex_direct_type = "vertical"; yandex_direct_border_type = "block"; yandex_direct_limit = 2; yandex_direct_title_font_size = 3; yandex_direct_links_underline = false; yandex_direct_border_color = "CCCCCC"; yandex_direct_title_color = "000080"; yandex_direct_url_color = "000000"; yandex_direct_text_color = "000000"; yandex_direct_hover_color = "000000"; yandex_direct_favicon = true; yandex_no_sitelinks = true; document.write(" ");

Legislative laws You:

1. Federal Law No. 212-FZ of July 24, 2009. “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

2. Tax Code of the Russian Federation (part 1)

3. Federal Law of April 2, 2014 No. 59-FZ "On amendments to certain legislative actsof the Russian Federation in terms of reducing the time frame for registering legal entities and individual entrepreneurs in state extra-budgetary funds and invalidating certain provisions of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

4. Federal lawfrom 0April 2, 2014 No. 52-FZ"On amendments to parts one and twoTax Code of the Russian Federation and certain legislative acts of the Russian Federation"

Opening a bank account is a common practice for every entrepreneur, regardless of whether it is an enterprise or an individual entrepreneur. In any case, wire transfers today are steadily moving forward, overtaking cash. In addition, even the legislation provides for restrictions, and now businessmen should not conduct large transactions (with a total payment amount of more than 100 thousand rubles) paying in cash. Thus, opening accounts is simply necessary. But at the same time comes a responsibility - you need to issue a notification about opening a current account and submit it to several government services. Today everything has become much simpler, but first things first.

Why is this notification necessary?

This question is asked by absolutely all entrepreneurs who are concerned with this topic. Notification means a written official notification to a specific government agency that you have introduced a new account into your circulation. So, you provide evidence that you do not receive any unofficial income or undeclared investments.

Of course, the notification about opening a current account with the Pension Fund of the Russian Federation, for example, is not directly aimed at strict control over finances. But, by warning them about the existence of a concluded service agreement with the bank, the company gets the opportunity to send funds for taxes from this account, and in case of disputes, or during reorganization, liquidation, the authorities will be able to additionally make sure that you will remain a good taxpayer and you can repay your loans.

Where and how to send a notification

Many entrepreneurs have heard that they need to somehow notify the tax service about a new account, but few have heard that there are two more services that passionately want to receive it. Thus, it is necessary to send a notification to the Social Insurance Fund about opening an account, as well as to the Pension Fund of the Russian Federation, not counting, of course, the tax office. These are the three authorities that most need payments and on which the social well-being of citizens depends. The state has set a deadline of seven days for submitting notification, as well as forms for filling out documentation. They are similar, although they have their own slight differences.

As for the moment of sending the notification, the legislation allows the payer to choose the form independently, although not from the widest option: personally to the authorities, or by letter with the notification. Of course, it is best to submit the application yourself, since you are almost always immediately deprived of the opportunity to make a mistake in filling out and processing the document. You can also call specific authorities in advance and ask questions that interest you. If this is not the first account opened by an entrepreneur (and this is a common thing when re-registering an enterprise, expanding a business, etc.), then you can send a notice of opening a current account by mail.

But there are some nuances here too. It is best to use a postal service with a notification, and also double check that the form is filled out correctly in advance. When sending by mail, you don’t have to worry that you won’t have time to submit the document within 7 days, since the filing date is considered the day of sending (and it is indicated directly on the notification to the letter).

A letter about opening a current account also has its disadvantages, which are not present in personal submission of documents. The main thing is that the account owner has a second copy. It should, of course, arrive in the mail soon, but the wait could be very long.

Form and completion of notification for the Federal Tax Service

If you're going to be sending everything by mail, you can download templates and forms online and fill them out at home. There is a special form - S-09-1, which contains the following information about your company or private activity: Taxpayer Identification Number (TIN) and checkpoint; full name of the organization or individual entrepreneur; If the first, then the type and organizational form of it; OGRN or OGRNIP. The lines where you need to indicate the reasons for opening your account, as well as the direct bank, are also required. It is quite possible that the account will be opened not in a bank, but in the treasury authorities, then the form for opening a current account will change slightly (it contains a slightly different second sheet of the form).

There are two pieces of paper to fill out: the first is the title sheet, and the second is the account sheet. On the title page, information about the name of the enterprise or the name of the private owner, the type and form of activity is filled in, the tax code is noted, and information about the representative is also indicated if he submits documents. By the way, such a representative must have a power of attorney for such an action; without it, the notification cannot be accepted by the authorities. On the same piece of paper is the signature of the owner or representative, and the date of completion and transfer of the document. On the second form, information about the bank and the direct current account that was opened is filled out. As a rule, when you change the location of the current account (in a bank or in the treasury), only the second sheet changes, the first remains the same for everyone. Also, a copy of a certificate from the bank should be attached to the submitted application.

The form looks simple and easy to fill out. Its fields consist of small cells in which your data should be placed. All remaining empty cells are usually crossed out. As in a notebook, the fields are filled in from left to right, and where there are single cells, most often you need to put a number or a “tick”.

Design option - computer

If there is such a possibility (when filling out the form remotely), you can fill it out on a computer. It is necessary to keep in mind that all letters and numbers must be clear and not lick the fields of the cells. If you write by hand, the Federal Tax Service notification about opening an account should only include block capital letters in blue or black. It is necessary to check the correctness of the information several times and for any erasures, since in any of these cases you need to rewrite the form again.

In addition to the rules for filling out forms, you must not forget about the deadline of seven calendar days. It is best to go to the territorial tax office immediately after opening an account. By the way, for this you need to check with the bank: exactly when this procedure will be completed, since different banks carry out the opening at different times. The required seven days include both the day the account was opened and the last day, the seventh day after that. You should not neglect the need if you do not have an extra five thousand rubles to pay the fine, which will certainly come up after the last day of filing documents has passed.

Form and completion of notification for the Social Insurance Fund

As is the case with the tax service, social insurance has its own forms for filling out data. The MHIF notification about opening an account is included here, and to fill it out correctly, you must prepare information in advance about:

• the full name of the organization or individual entrepreneur, including its organizational form and type of activity;
• INN and KPP, if they exist (for individual entrepreneurs);
• FSS registration number, which is available to the legal entity;
• the full name of the FSS branch to which you submit a notification about opening a bank account;
• all known information about the bank in which the account was opened and its number, as well as the date of its opening;
• The seal of an organization or individual entrepreneur is also a necessary attribute, as well as a signature and date.

It should be noted that either the director, the owner of the business, or his representative has the right to sign and submit a notification, but solely on the basis of the power of attorney issued to him. The same applies to .

After you fill out the form data and a representative of the government agency verifies it, you should pick up one copy for yourself. As a rule, nothing extraordinary happens, but a certified second form will indicate that you did it on time, which means you are not required to pay a fine in exactly the same rather large amount as in the Federal Tax Service - 5,000 rubles.

Form and completion of notification for the Pension Fund of the Russian Federation

Among other things, you need to notify the Pension Fund about opening an account. Many people forget about this or don’t attach any importance to it, and then they have to pay the imposed sanctions in the form of the already familiar five thousand. On the one hand, this is not much for a thriving business, but, on the other hand, three forgotten statements can already cost an entrepreneur 15,000 rubles. The form of PF is not too different from the statements described above. It also includes data regarding the name of the company or individual entrepreneur, form and type of activity, INN and KPP, and all data on opening a bank account (account number and time of opening, bank details). In addition, it is necessary to specify in the document the individual registration number of the organization that opened the account, as well as the full correct name of the management of the Pension Fund in which the entrepreneur is registered.

Like other statements, this is signed by a person who is authorized to take such actions, and the stamp of the organization is also used. To ensure your own safety, do not forget to pick up the second copy of the document when it has already been signed and certified by the Pension Fund authorities. The deadline for filing remains the same - 7 days, but given the fact that you have to bypass more than one authority, you should try to do everything as soon as possible after opening the account. It should also be noted that in this matter the state does not divide accounts according to any criteria and entrepreneurs need to warn personally about the registration of both ruble accounts and currency cells. Of course, this causes a storm of emotions among normal owners, if only because of the very need to “carry around” with all the papers.

Changes 2014

As you can see, opening a current account is not as simple a procedure as it might seem at first glance. The representative or the owner himself has to knock on the thresholds of three services, not counting the bank or treasury, in order to be able to use a personal current account. Such an obligation appeared in 2010, and literally immediately received a lot of resistance and complaints from people who had to do all this. State authorities probably haven’t charged so many fines for a long time, because even one incorrectly filled out form and not submitted on time is 5,000 rubles. Having listened to the opinions of entrepreneurs, the state decided to give them a small gift and canceled all these rules.

After the introduction of changes in May 2014, opening a current account does not entail the need to notify the Social Insurance Fund, Pension Fund or Federal Tax Service. That is, now, having decided to open a current account, you can immediately go to the bank you like, draw up documents, receive a checkbook and card, and feel free to go to conduct your business and develop the company. The main task for an entrepreneur is now to choose a high-quality and best bank, as well as to conduct an effective business, and some of the bureaucratic issues fade into the background.

However, this does not mean that now the above-mentioned authorities will automatically stop receiving information about your accounts (including foreign ones). No, information will still reach them, only through bank notifications rather than the personal participation of a business representative. Such automation makes it possible to establish processes within bodies much faster and more harmoniously, and most importantly for entrepreneurs, to protect them from the need to pay huge fines for inattention or basic ignorance of updated legislation.