Settlement account - a bank record for accounting for monetary transactions (deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to employees of the organization pass through the account.

Document Definition

Account opening notice a document that registered the formation of an account in a bank. 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 the responsibility for submitting documentation to the bank's accounting department.

Individual entrepreneurs must notify the local tax authorities 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 one month after the start date.

Previously, the procedure and urgency of notifying about were dictated by the rules of the Tax Code Russian Federation. The document confirming the creation of an account was on three A4 pages.

They contained information such as:

• and its form;
• data individual entrepreneur;
• account opening date;
• requisites settlement organization;
• full account details - bank address and personal number, taxpayer identification number and KPP assigned to the organization.

The papers were accompanied by a certificate from the settlement organization on the creation of a current 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 Russian legislation have shifted the responsibility of notifying an account to the bank that holds the account.

Accounts outside the country

Thanks to the Federal Law on Currency Regulation, the founders of an enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details in 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 authority.

Since if the company exists outside the Russian Federation, the tax notification falls on the shoulders of the entrepreneur. To do this, you can resort to the following methods:

• visit the tax office in person;
• send a letter by mail;
• perform a transaction over the Internet.

Message order and notification methods

For individual entrepreneurs, as well as individuals and legal entities invoice reporting procedure the same. The tax office 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.

Pension Fund notified by mail or by visiting a local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.

fines

Within a calendar week from the date of operation of the account, a notice of opening a current account must be submitted to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Shelter from the tax fact of opening an account is punishable by a payment 5000 rubles.

You can submit an application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of receipt. You can find out the exact address and details of your local branch on the official website of the Federal tax service tax.ru. The third, least recommended option is to submit documentation online using .

Notifications for funds are also sent in person or by mail. Notifying the insurance fund of opening an account is only necessary if the company is hiring employees. For a number of individual entrepreneurs, this is not relevant.

The amount of payouts intended for responsible notifiers in case of failure to notify government agencies about the opening or closing of an account:

• for delay in notifying the Pension Fund of the Russian Federation an official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs, the punishment provides for the payment 5000 rubles;
• to avoid notifying the Social Security Fund for the responsible person of the company, a fine is provided in the amount of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine in the form of 5000 rubles;
• in case of contacts with the IFTS: for the responsible person of the company - a fine from 1000 to 2000 rubles or a warning, for a legal entity and an individual entrepreneur, the amount of payment is 5000 rubles.

Forms and applications

The notice of 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. The notification is stamped to ensure compliance with the deadlines for notification.

Sample applications 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 held, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by public services.

Forms for opening and changing a current account are different.

To simplify and automate the process of preparing legal entities and financial documents financial statements, exist Program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.

A current account allows a company to conduct non-cash transactions financial operations with customers and employees, pay taxes and contributions. All that is needed is to get a notification about the account of a number of government agencies and make tax reporting. Its form and terms depend on the system of taxation chosen by the company.

Why is notification needed? The answer is in the video.

The FSS has developed new forms of forms that banks will have to fill out in order to notify the fund about the opening / closing of accounts for legal entities and individual entrepreneurs.

The law allows resident individuals to credit their accounts in foreign banks with funds from the sale of Vehicle, as well as real estate registered in the territory of a state that has joined the agreement of the competent authorities on the automatic exchange of financial information.

Besides, resident individuals who live outside of Russia for more than 183 days a year should no longer submit notifications to the tax authorities about the opening of foreign accounts (deposits), as well as reports on the movement of funds on such accounts (deposits). This also applies to those citizens who in 2017 lived outside of Russia for more than six months.

Russian citizens, predominantly residing abroad, will be able to freely carry out foreign exchange transactions through their foreign accounts.

In accordance with p / p "a" p. 6 h. 1 Article. 1 of the Law of the Russian Federation of December 10, 2003 N 173-FZ "On currency regulation and currency control" residents are recognized, in particular, individuals who are citizens of the Russian Federation, with the exception of citizens of the Russian Federation permanently residing in a foreign state for at least one year, in including those with a residence permit issued by the authorized state body of the relevant foreign state, or temporarily staying in a foreign country

The Department of the Federal Tax Service for the Vladimir Region announces the launch of a campaign for individuals to submit reports on accounts opened with credit institutions outside the territory of the Russian Federation.

As part of the campaign conducted in the previous year by individuals registered in the region, information was provided on the movement of funds on 149 accounts (deposits). At the same time, based on the results of control measures in the Vladimir Region, 32 individuals were brought to administrative responsibility for violating the deadlines for submitting notifications of opening (closing, changing details) of an account in a foreign bank and reports on the movement of funds on these accounts.

If a individual is a currency resident (resides in Russia for a year, and Foreign citizens and stateless persons also permanently residing in our country) and has a bank account outside the Russian Federation, then he has an obligation to submit to tax authority at the place of registration of the following documents:

Notification of opening (closing, changing details) of accounts (deposits) in foreign banks;
- report on the movement of funds on such accounts.
The Federal Tax Service reminds that a notice of opening (closing, changing details) of an account (deposit) is submitted to the tax authority no later than one month from the date of opening (closing) or changing the details of such an account (deposit).

The deadline for submitting the report on the movement of funds on these accounts for 2016 is until June 1, 2017. The form of the report is extremely simple: in addition to the personal data of the taxpayer, bank and account details, it only indicates the state of the account at the beginning and end of the period, as well as the amount of funds credited and debited from the account for the year. If there are several accounts, a separate report sheet is filled out for each. You can submit a report in person, through a representative, by registered mail with notification, through the taxpayer's personal account on the website of the Federal Tax Service of Russia. The form of a report on foreign accounts should be looked for in the “Taxpayer Documents” section (in the “Contact the tax authority” subsection, the last line is “accounts in foreign banks”). Citizens who are abroad can also use this service to submit a report.

The tax authorities warn that as part of the government's policy of deoffshorization of the economy, from 2018 the tax authorities will receive all information about bank accounts outside the territory of the Russian Federation of companies and citizens from foreign countries in an automatic mode (Multilateral agreement of the competent authorities on the automatic exchange of information on financial accounts and their owners).

Submission of information about your foreign accounts to the tax authorities in as soon as possible will allow you to avoid administrative liability in the form of a fine of up to five thousand rubles and up to twenty thousand rubles for repeated failure to submit a report on the movement of funds on such accounts. In addition, hidden information will be the reason for carrying out tax and currency control measures in relation to your foreign assets.

Order of the Federal Tax Service dated December 16, 2016 N ММВ-7-14/ [email protected] the form and format of the bank's message on opening (closing) an account and changing its details were approved.

We remind you that banks inform the tax authorities about opening or closing an account, contribution (deposit), about changing the details of an account, contribution (deposit) of an organization, individual entrepreneur, individual who is not an individual entrepreneur, on granting the right or termination of the right of an organization, an individual entrepreneur to use corporate electronic means of payment (KESP) for electronic transfers Money, as well as on changing the details of KESP.

Organizations and individual entrepreneurs that open (or close) bank accounts have not independently submitted data on this since May 2014.

In connection with the amendments to Article 86 of the first part of the Tax Code of the Russian Federation, which came into force on September 1, 2016, the Federal Tax Service sent banks information about the changes (letter .).

Law N 241-FZ amended Article 86 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), according to which banks open accounts, deposits and grant the right to use corporate electronic means of payment for electronic money transfers if there is information about the relevant identification number the taxpayer, the code of the reason for registration with the tax authority, the date of registration with the tax authority, contained respectively in the USRLE, the state register of accredited branches, representative offices of foreign legal entities, USRIP.

Therefore, from September 1, 2016, in messages sent by banks in electronic form pursuant to paragraph 1 of Article 86 of the Tax Code of the Russian Federation, filling in the details of the certificate of registration with the tax authority / certificate of registration with the tax authority, as well as the certificate of state registration becomes optional. To ensure the implementation of Law N 241-FZ, the Federal Tax Service of Russia has finalized the corresponding software, which will allow banks from September 1, 2016 to send electronic messages to the tax authority without specifying the details of the certificate of registration with the tax authority / certificate of registration with the tax authority, as well as certificates of state registration.

The Ministry of Finance of the Russian Federation in its letter No. clarifies whether the bank is obliged to inform the tax authorities about the opening (closing) of accounts reflecting the attracted funds of non-state commercial organizations on demand.

The Office recalls that, according to the accounting rules in credit organizations, account No. 438 reflects attracted funds from non-state commercial organizations. The second order account No. 43801 reflects the attracted funds of non-governmental commercial organizations on demand.

At the same time, by virtue of the Tax Code of the Russian Federation, banks are obliged to report to the tax authorities information on the opening (closing) of accounts whose numbers begin with a second-order number, in particular, 43801, section 438.

President of the Russian Federation Vladimir Putin signed Federal Law No. “On Amendments to Certain Legislative Acts of the Russian Federation in Part of Reducing the Registration Period for Legal Entities and Individual Entrepreneurs in State Extra-Budget Funds and Recognizing Certain Provisions of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Fund for Mandatory health insurance”, which changes a number of procedures for administering insurance premiums.

So, in particular, the law cancels the obligation of legal entities and individual entrepreneurs to report to the FSS and the FIU about the opening (closing, changing details) of accounts (personal accounts).

Recall that the President also signed Federal Law No. which abolishes the obligation of taxpayers to report to the tax authorities on the opening (closing, changing details) of accounts (personal accounts), on the emergence (termination) of the right to use corporate electronic means of payment. This regulation will come into effect on May 2, 2014.

In the Smolensk region, following the results of visiting and desk audits the correctness of the calculation, completeness and timeliness of payment by insurers of contributions for two types of compulsory social insurance, fines were charged in the amount of about 4 million rubles.

According to the press service of the regional FSS, 562 policyholders were fined for a total amount of almost 3 million rubles for violating the deadline for providing information about opening (closing) a bank account, 32 policyholders were fined for a violation of the registration deadline or its absence in the amount of 438 thousand rubles. .

In addition, 2,506 protocols on administrative violations were sent to the Magistrates' Courts of Smolensk and the Smolensk Region. The main reason for bringing policyholders to administrative responsibility was the violation of the deadline for submitting the calculation of accrued and paid insurance premiums.

The department notes that 2.5 million rubles of fines have already been received by the budget of the Fund's branch.

Last Friday, State Duma deputies approved in the second and third readings bill No. 419226-6 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation,” aimed at improving tax administration.

The bill provides for the abolition of the obligation of taxpayers to notify the tax authorities about the opening (closing, changing details) of accounts (personal accounts), as well as the emergence (termination) of the right to use corporate electronic means of payment.

The State Duma received government bill No. 330414-6 “On Amendments to Part One of the Tax Code of the Russian Federation and Article 1 of the Federal Law “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”.

Thus, in particular, the draft law provides for the transfer of the obligation to inform the tax authorities about the opening (closing, changing details) of personal accounts with the Federal Treasury (other bodies that open and maintain personal accounts in accordance with budget legislation) from taxpaying organizations to the above-mentioned organizations themselves. organs.

The Government of the Russian Federation will consider at today's meeting a draft federal law "On Amendments to Part One of the Tax Code of the Russian Federation and Article 1 of the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control", as well as on recognition as lost the force of certain provisions of the legislative acts of the Russian Federation in connection with the improvement of control over the fulfillment by banks of the obligations established by the legislation of the Russian Federation on taxes and fees.

According to the press service of the Government of the Russian Federation, the draft law provides for the transfer of the obligation to inform the tax authorities about the opening (closing, changing details) of personal accounts with the Federal Treasury (other bodies that open and maintain personal accounts in accordance with budget legislation) from taxpayers-organizations to the aforementioned bodies.

The document also provides for the abolition of the obligation of taxpayers-organizations to report to the tax authorities on the reorganization or liquidation of the organization, as well as a number of other provisions.

The Government Commission for Legislative Activities approved the draft federal law “On Amendments to Part One of the Tax Code of the Russian Federation and Article 1 of the Federal Law “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”, developed by the Ministry of Finance of the Russian Federation.

According to the press service of the Government of the Russian Federation, the draft law provides for the abolition of the obligations established by the norms of articles 23 and 24.1 of the Tax Code of the Russian Federation to report to the tax authorities about the opening (closing, changing details) of bank accounts by taxpaying organizations, individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyer offices, as well as managing partners - participants in investment partnership agreements, responsible for maintaining tax records.

In addition, the draft law provides for the transfer of the obligation to inform the tax authorities about the opening (closing, changing details) of personal accounts with the Federal Treasury (other bodies that open and maintain personal accounts in accordance with the budget legislation of the Russian Federation) from taxpaying organizations to the above bodies themselves .

The Ministry of Finance of the Russian Federation in its letter No. informs that banks have no obligation to inform the tax authorities about the opening (closing, changing details) of a transit currency account in accordance with the Tax Code of the Russian Federation.

At the same time, the Tax Code of the Russian Federation does not establish the obligation of banks to inform the tax authorities about the opening (closing) of accounts on deposits (deposits) of organizations.

At the same time, banks are required to issue certificates to the tax authorities on the availability of accounts, deposits (deposits) in the bank and (or) on the balances of funds on accounts, deposits (deposits), statements on operations on accounts, on deposits (deposits) of organizations, individual entrepreneurs and individuals who are not individual entrepreneurs, on the basis of a reasoned request from the tax authority in the cases provided for in the specified paragraph.

In addition, the tax authorities have the right to demand documents (information) from banks, including in respect of accounts on deposits (deposits) of organizations, relating to the activities of the audited taxpayer.

Subparagraph 1 of paragraph 2 of Art. 23 of the Tax Code of the Russian Federation provides for the obligation of taxpayers-organizations to report to the tax authorities about the opening or closing of accounts. In accordance with paragraph 2 of Art. 11 of the Tax Code of the Russian Federation, accounts are bank accounts opened on the basis of a bank account agreement, to which funds of organizations are credited and from which funds can be spent.

However, a special transit currency account does not have the features of an account defined by the above article of the Tax Code of the Russian Federation, and, therefore, the organization is not obliged to inform the tax authority about the opening of a transit currency account.

Violation of the deadline for submitting information about the opening and (or) closing of a current account is one of the most frequent violations committed by taxpayers. This period is established by clause 2 of article 23 of the Tax Code of the Russian Federation, according to which taxpayers - organizations and individual entrepreneurs are required to report to the tax authority, respectively, at the location of the organization, the place of residence of the individual entrepreneur about opening or closing accounts (personal accounts) - within seven 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.

Notifications may be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels.

If these messages are transmitted in electronic form, such messages must be certified by an enhanced qualified electronic signature of the person who submitted them, or an enhanced qualified electronic signature of his representative.

The form and format of communications submitted to hard copy or in electronic form, as well as the procedure for filling them out, are approved by Order of the Federal Tax Service of the Russian Federation dated June 9, 2011 No. ММВ-7-6 / [email protected]"On approval of the forms and formats of messages provided for in paragraphs 2 and 3 of Article 23 of the Tax Code of the Russian Federation, as well as the procedure for filling out message forms and the procedure for submitting messages in electronic form via telecommunication channels." (As amended by the Order of the Federal Tax Service of the Russian Federation dated November 21, 2011).

Violation by the taxpayer of the deadline for submitting information to the tax authority about opening or closing an account with any bank entails a fine in the amount of five thousand rubles in accordance with Article 118 of the Tax Code of the Russian Federation, as well as administrative liability in the form of a warning or imposition administrative fine on officials in the amount of one thousand to two thousand rubles in accordance with Article 15.4 of the Code of Administrative Offenses of the Russian Federation.

In our country, the requirements for sending notifications about opening a current account to the tax office have changed. Previously, this procedure was mandatory for all entrepreneurs. Which authorities now need to be notified when opening an account with a financial institution? Who has the right to demand information from the bank about the opening of an account by the founder of the IP? The answers to these and other questions are in our material.

Content:

Current account: who can open

Until the spring of last year, a current account was a prerequisite for the functioning of any enterprise. And if such types of bank accounts as personal, deposit or current differ only in the options for their use and distribution, then a current account, as a rule, is opened in a bank by an economic entity.

Settlement account (r / s) is a kind of account used by the bank to track the client's money transactions. With the help of his current account, the owner has the opportunity to work by bank transfer, track the status of his financial resources, deposit or withdraw any amount of money.

Also, the client has the opportunity to open several current accounts in the bank at once, which may differ in currency or the purpose of the accumulated funds. In any case, a prerequisite for this type of account is that the money will be available at the first request of the owner.

Rules for notifying the tax authorities about opening a current account in 2019

Starting from May 2014, the Federal Law came into force in our country, according to which now it is not necessary to send a notification about opening a current account to the tax service. This rule also applies to the closure of accounts and the launch / suspension of the so-called "electronic wallets" of the organization.

According to experts, in any case, the notification was sent by the bank to the tax authorities automatically, and therefore duplication of such reporting documentation was also unnecessary by entrepreneurs. In other words, these changes to the tax code saved entrepreneurs from spending extra time and money.

An important innovation is that now banks open a current account for individual entrepreneurs and legal entities only if they have a certain document - a certificate of registration of the organization with the tax authority at its location. Then all information about the accounts is mandatory transferred to the regulatory authorities.

You can efficiently manage document flow with the help of the program from Business.Ru. It also allows you to configure user rights and access levels to various documents and directories.

And if earlier the presence of a current account was a prerequisite for the founders of an individual entrepreneur, now opening a new current account is necessary only if the entrepreneur plans to conclude agreements with other firms or organizations in the amount of more than one hundred thousand rubles.

Notification deadlines: as it was before

Prior to the adoption of the amendments, the terms for notifying the opening of a current account were strictly limited. All business entities had to send documentation to the tax office within seven days.

The notification - a completed specialized form - could be submitted by the entrepreneur himself or his authorized representative. To do this, it was necessary to prepare a number of additional documents, such as, for example, a certified power of attorney.

In the event that an individual entrepreneur did not send a notification to the tax authorities about opening a current account within the prescribed week, the violator was awaiting administrative punishment.

So, from an unscrupulous businessman could be carried out the recovery of funds in the amount of five thousand rubles. The taxpayer was obliged to notify the regulatory authorities about the opening of each of his settlement accounts, if there were several of them.

For businessmen, fines were multiplied equivalent to the number of current accounts, which were not notified to the Inspectorate of the Federal Tax Service.

Despite the entry into force of the law on the abolition of notifications from tax authorities, nevertheless, in Russia there remains a category of persons who are required to report to the Federal Tax Service on the opening of new bank accounts.

Settlement account in a foreign bank: rules and terms of notification

In accordance with federal law Russia, notification of the tax service about the opening / closing of accounts / deposits in banks of foreign countries is a prerequisite.

Residents of the Russian Federation are required to submit documents on these transactions, as well as on changing the details of their account in a foreign bank, to the tax authority at the place of registration. These include:

• citizens of the country;
• stateless persons permanently residing in Russia;
• legal entities.

Documents must be submitted no later than one month after opening a current account. The notification deadlines in this case also cannot be violated - this may entail an administrative penalty for the founder of the IP.

There are several ways to submit a notification to the Office of the Federal Tax Service of Russia about opening an account in a bank of a foreign state:

• personally,
• using the services on the portal of the Federal Tax Service (in this case, the documents must be certified by the electronic signature of the entrepreneur);
• or send by mail with a letter "with notification".

Who has the right to request information about the current account of the subject

Law enforcement agencies have the right to demand information about the availability of a current account from a particular taxpayer. Also, the tax service can request such data from the bank.

According to Russian legislation, the Federal Tax Service has the ability to obtain information about the presence of IP deposits, about opening a new current account and cash flow on it.

Also, financial organizations can transfer to the tax service such information about the client, such as statements on transactions with accounts and deposits. All of the above information can be obtained by inspectors during a tax audit of a particular enterprise.

Also, "questions" from the Federal Tax Service may arise regarding a certain financial transaction of the organization - in this case, the bank is also obliged to provide all the data on the client's settlement accounts and operations.

But do not be afraid: the legislation of our country "protected" entrepreneurs from "excessive" interest from the executive authorities.

Under the new law, employees of the Federal Tax Service will be able to obtain this confidential information from banks only if they make motivated requests.

Until April 2014, LLCs and individual entrepreneurs had to be reported to the tax office in the Russian Federation in person within a week after the paperwork was completed at the bank.

An approved form was submitted to the tax office containing the account number, the date the account was opened or closed, the name of the company or the data of the individual entrepreneur, KPP and TIN of the company or individual entrepreneur, information about the bank. The completed form was certified by the signature of the director and accountant. If the information was not submitted in time, the company or individual entrepreneur was fined 5,000 rubles, the director or Chief Accountant- for 1000-2000 rubles.

In May of that year, the law changed. Since then, this task has been transferred to banks that open and close taxpayer accounts. That is, in 2020, as in 2019, legal entities and individual entrepreneurs do not inform the Federal Tax Service about opening accounts in Russia.

How the bank notifies the Federal Tax Service

When opening a bank, the responsible employee of the bank enters data on new customers in the account registration book. The entry must contain the name of the organization or IP data, the date of execution and the number of the agreement for cash settlement, the purpose of opening the account. Information is first sent to the head office of the bank, then to the tax office. As a result, the date of submission of data to the tax office is entered in the registration book.

Information is transferred to the Federal Tax Service in three ways:

1. To the email address of the tax office. Upon receipt of information, the responsible tax officer sends a response letter to the bank.
2. By written message. The bank sends a registered letter to the tax office at the place of its registration with a notification of receipt.
3. Through a trustee with a personal appeal to the Federal Tax Service. The bank issues a power of attorney to a third party to transfer documents to the tax office.

The tax notice contains:

• name, location address and data of the bank where the account is opened (KPP, TIN, correspondent account, BIC, account number);
• name of the organization or IP data;
• number and date of the contract;
• number and date of opening a current account;
• legal certificate data persons or individual entrepreneurs on registration with the Federal Tax Service;
• code of the tax department where the letter is sent;
• position and contacts of the bank employee.

The document is formed in 2 copies: for the Federal Tax Service and the bank. If it is filled out by hand, two rules must be followed:

1. One cell - one letter.
2. Using a pen with blue ink.

Deadlines for filing tax returns

When opening an account for an LLC or individual entrepreneur, the bank is obliged to inform the tax office within 5 working days.

In case of non-compliance with the deadlines, according to 132 Art. of the Tax Code of the Russian Federation, fines are punished both by the responsible bank employee in the amount of 1,000 to 2,000 rubles, and the bank itself by 20,000 rubles. For late sending information about closing an account or changing details, the bank faces a fine of 40,000 rubles.

Procedure for changing the current account

Legal entities and individual entrepreneurs should not inform the Federal Tax Service about the change of account. This responsibility has also been transferred to banks: the closing is reported by the bank closing the account, the opening is reported by the bank opening the account.

Notice of opening a current account abroad

According to the Federal Law No. 173 jur. individuals and individual entrepreneurs must independently inform the tax authorities about the opening and closing of settlement accounts in foreign banks, as well as about changing account details. Foreign banks, i.e., who opened a current account outside the Russian Federation, do not deal with such issues. If the notice is not received within the specified time, legal a person or individual entrepreneur faces a fine of up to 1 million rubles.

How to notify the tax office about opening a current account abroad

It is necessary to inform the tax office within 1 month. from the date of opening an account abroad. To do this, an individual entrepreneur or LLC fills out a notice of opening an account, a sample of which is available for download on the official website of the Federal Tax Service.

Documents can be submitted in one of the following ways:

• apply to the Federal Tax Service personally;
• send a package of documents by mail with a notification of receipt;
• online through the free program "Legal Taxpayer", which is available on the website of the Federal Tax Service.

Notification of the PFR and the FSS on the opening of a current account

After the entry into force of the new law in 2014, legal. individuals and individual entrepreneurs ceased to independently notify the Pension Fund and the Social Insurance Fund of the opening of a current account. This function is performed by banks. The bank is obliged to transfer information no later than 5 days from the date of opening or closing the account.

Notification of counterparties about the opening of a new current account

When concluding agreements with partners, the payment method and bank details for the transfer are prescribed. The Bank does not inform counterparties of its clients about the opening of an additional current account by them. This should be done by the individual entrepreneur or legal entity. face. If the counterparty was not notified of the change in details, the money is transferred to a non-working account or hangs on intra-bank accounts. That is, they are not credited to the recipient's account. But despite the fact that the money did not reach the organization, the seller fulfilled his obligations. Arguing in this situation is meaningless.

Therefore, in order to avoid difficulties in receiving payment, it is important to notify the counterparty in time about adding a current account.

To do this, just send information mail about opening a current account by e-mail or by a regular letter with a notification of receipt. The latter will help to avoid disputes in court.

If, after receiving the notification, the counterparty sent money using the old details, this is considered a violation of the terms of the agreement. Then your claims will be justified.

The article will talk about notification 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 solve 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 the state authorities about the opening of a current account. What else do you need to know about this process? Whom to notify, and how to make 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 issue a current account:

Settlement account - an account of the bank's customers, which reflects the financial condition 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 is filled in with blue ink, it is also allowed to fill it out on a computer (electronic version);
• letters fit into each cell separately;
• must be completed in duplicate.

The notification can be sent in several ways - electronically, by mail, in person or through.

If the documents are handed over personally or by a representative, then one copy must have a stamp of the state body with the date of their acceptance.

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

If the form and documents are sent via the Internet, tax office after their acceptance is obliged to send that the documents have been received.

To open an account, you must provide the bank with the following documents (for organizations):

• certificate of registration of a legal entity;
• a 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 the opening of the organization;
• passport.

An individual entrepreneur provides other documentation:

• certificate of registration as an individual entrepreneur;
• passport;
• code assignment notification;
• extract from the register.

In order to correctly fill out the notice, you must adhere to the following sequence:

The completed form is prepared in duplicate - one remains with the organization, the second is submitted to the control body. Information is submitted financial institutions, clients are not charged for sending notifications.

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

Bank employees must send the necessary notification to the relevant control body 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 head of the company and the accountant, stamped. A notice is a written document that notifies you of an action.

In this case, about opening an account. For him there is a special form. On the this moment notifications have been cancelled.

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

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

How to fill out the notification correctly:

The form may be filled out electronically. It must be remembered that letters and numbers must be legible, you can not get out of the cells.

If the document is filled out by hand, then all letters must be printed and capitalized. The data must be truthful, 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 need to notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and opponents were immediately found. As soon as the changes were introduced in May 2020, the obligation to notify the regulatory authorities of the power disappeared.

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

Why is it needed

Why is notification necessary? This process involves a written notification to the state authorities that a new account has been opened and it is ready for turnover.

The notification is issued not for the purpose of strict control by the authorities over the finances of organizations, but in order for tax to be deducted from the account for certain actions.

The notification will help with or. The authorities of the state will know that the entrepreneur or person of a legal type has the opportunity to continue to pay tax.

A current account has a lot of advantages and allows you to:

• ensure the safety of finances;
• carry out operations with non-cash funds;
• make a contribution to off-budget funds without visiting them personally.

The notification is required to prove that the person or entity has no unofficial income or undeclared payments.

Notifying special services control, it will be possible to send finances from the current account to pay taxes from this account.

Legal framework

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

According to, adopted on July 24, 2009, until May 1, 2020, the notification of opening an account was mandatory.

The Federal Tax Service has developed and approved a form for notification of the creation of a current account.

If the deadlines for notification are violated, then on the basis of criminal and administrative violations, a fine is imposed on the organization or individual entrepreneur.

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

Who to notify about the opening of a current account

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

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

To the tax office (FTS)

The notification is sent on the day the account is opened. Tax officials are required to send a notification to the bank the next day with a response whether the account has been registered.

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

The tax office is notified about opening an account if 2 conditions are met	The account is opened on the basis of an agreement with the bank and funds can be received or withdrawn from the account
Notification form is generally accepted	N C-09-1 "Notice of 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 to the inspection office (at the same time, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send an email
No more than a week should have passed since the opening of the account	Deadline for service notification
You need to notify that tax office	Which refers to the place of registration of the organization

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.

A fine of 1,000-2,000 rubles is charged from him. If the notice was sent within the time limit, but an error was made when indicating the account number or an old-style notice 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 they have to pay a fine.

You can find the notification form on the website of the Pension Fund. 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 code of the applicant;
• registration number of the policyholder;
• current account number and bank details;
• opening date;
• company signature and seal.

The message to the Pension Fund is submitted in two copies. The second 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 is filled either by hand or on a computer.

In the FSS

Starting from 2010, a legal or natural person must inform the Social Insurance Fund about opening an account. This must 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 you need to fill out and submit. This form is not established by law, so the notification can be made in any form.

The following details must be entered on the form:

• name, address of the post office of the Insurance Fund;
• name, location and code of the company or individual entrepreneur;
• insurance registration number;
• account number and details of the bank in which it is opened (in full);
• date of creation of the account;
• 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.

At what time

Current account can be opened both in rubles and foreign currency. The notification is sent to the appropriate authorities of the state. Until 2020, the notice period was 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? Residents of the Russian Federation are considered - organizations that are created in accordance with the legislation of the Russian Federation; those outside the state.

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

A notice is provided at the place of registration, no later than one month after the opening of the account. The submission methods are as follows: