The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. It is a vital part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study:

• territorial accessibility of the bank
• cost of opening and maintaining a current account
• the amount of fees charged for all kinds of financial payments and transactions
• reliability and stability in the market

The last point is especially important. The policy of “cleansing” the banking system implemented in recent years puts enterprises, especially legal entities, at serious financial risk. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open 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. Having decided on the bank, the next question that entrepreneurs face is whether they need to notify the tax office about opening a bank account.

How to notify the tax office about opening a current account

From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account.

These positive changes became possible thanks to the entry into force of the Federal Law of April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that, due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current 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 of all their actions with current bank accounts, but also of transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify tax authorities 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 background

Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy to support 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 notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at the place of your state registration.

Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”

The notification was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the current account number. When personally submitting a notice of opening or closing a bank account, a representative of the organization had to receive a stamp from the tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application.

It could have been by mail

Another option for submitting notice of opening and closing bank accounts was permissible through the federal postal service. In this case, a registered letter had to be sent to the tax service. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents.

Enterprises and organizations had no right to send such notifications in any other way, in particular through electronic means of communication.

The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished.

But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, government agencies implement the carrot and stick model. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers.

Now tax officials have the full legal right to demand and receive certificates from banks with information about cash flows at enterprises and organizations, as well as personal accounts of individuals.

Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!

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 accountsforseven days from the date of opening (closing) of 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, respectively, at 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) of 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.

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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"

Each newly created legal entity is required to obtain a bank account. In connection with the law on non-cash storage of funds, the fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account if they wish.

Document history

Before the entry into force of Federal Law No. 212 of May 1, 2014, a legal entity was obliged to notify the tax authorities about all open bank accounts. From 01/05, 2014, the situation changed and it became optional to provide a message about opening an account to the tax office. Now entrepreneurs do not need to worry about how to do this and what they will face for late notification. The adopted law made the life of the enterprise much easier. But still, this article will tell you how it was before, how the forms were filled out and what penalties were imposed on the company if such an obligation was ignored.

Who should have known about the opening of a new account?

Three government services should have received notification of the account opening:

• Federal District Tax Service with which the enterprise was registered;
• branch of the Social Insurance Fund;
• branch of the Pension Fund.

All of these regulatory organizations are involved in checking budget payments, so they simply need information about opening a current account. Individual entrepreneurs and other legal entities were required to inform their territorial branches about receipt of an invoice.

This had to be done using a completed written notification, for which a specialized paper notification form was created. Let us remind you once again that such a document has now become optional.

Rules for filling out the notification

Regardless of the organizational form, all companies, enterprises and individual entrepreneurs used the approved form No. C-09-1. This form consisted of several sections. The title page contained basic information about the company, and sheets A and B contained information about where current accounts were opened. Moreover, Sheet B was filled out only if it was necessary to open an account with the Federal Treasury.

Methods for filling out the form

The message about opening an account to the tax office and funds could be filled out manually or using a special program. At the same time, blots, corrections and unclear information were not allowed. Such a form was signed by the general director, and the seal of the enterprise was placed at the bottom.

Required fields of form No. C-09-1

Like all standard documents, the form had mandatory fields to fill out. According to the company's registration documents, in form No. C-09-1, the tax authority code was filled in on the title page.

A note must be made indicating where exactly the account was opened: in the federal treasury or in a bank. The further need to fill out sheets A and B depended on this. All registration numbers (TIN\KPP, OGRNIP or OGRN) were also filled out. Next, you had to declare the head of the company or his official representative. Date, contact telephone number and signature were also required.

Filling out page A (form No. C-09-1)

Information about the credit institution was indicated on sheet A. The name of the bank, BIC, its address, INN\KPP and current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. The exact information about opening a current account was duplicated in the bank certificate about opening the account.

Sending a notification to the Pension Fund

Slightly different information was provided for the Pension Fund. Along with the required details - the full name of the legal entity, full name of the individual entrepreneur, checkpoint, tax identification number - the form indicated the personal registration number assigned when registering the company.

It was important to provide the name of the fund branch to which the organization was attached. Information about the bank and current account was filled out similarly to the tax message.

Message No. C-09-1 to the Social Insurance Fund

The information sent to the FSS was similar to that which contained the message about opening an account with the tax office. The only difference was the registration number indicated on the title page, issued by the social insurance fund. The message must be accompanied by a bank certificate confirming the opening of the account. And if several accounts were opened, a separate sheet was filled out for each.

Notification about opening an account to the tax office, deadlines

The time limit for sending notice was the main regulator of liability. For untimely communication of information, the enterprise was threatened with quite large fines, namely 5,000 rubles for each invoice were paid by legal entities and individual entrepreneurs were required to pay 2,000 rubles.

A notification about opening an account had to be submitted to the tax office within seven days from the date of opening. The date of assignment of the current account was indicated in the bank certificate. It was possible to send a message by mail, the main thing was to do it quickly and on time.

Due to the simplification of this obligation, penalties have been abolished, and companies do not need to worry about failure to meet deadlines. But the cancellation of the obligation does not mean that information about the accounts does not reach the regulatory authorities. It’s just that modern technologies allow banks to independently send out information about newly opened accounts. And this has become convenient for everyone, as it saves a lot of time.

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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 one in the box of the account opening message 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. Regarding 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 more than one account was opened, 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.