A certificate of all open accounts from the tax office can be requested by the organization at any time and provided within the time limits established by laws. According to Federal Law No. 52 and Federal Law No. 59 dated April 2, 2014. from May 2, 2014, information about documentation should not be submitted to the tax service, the availability of data in the inspection of the federal tax service at the time of the request is determined by automatic information from credit organizations and banks.

An urgent certificate from the IFTS on open current accounts in Moscow may be needed in the following cases:

• participation in tenders, auctions;
• liquidation, reorganization of the company;
• informing investors;
• solution of internal issues;
• drawing up a business plan;
• submission of documents to the Arbitration Court;
• getting a loan from a bank, etc.

How to get a?

In order to obtain an extract from the Federal Tax Service Inspectorate on the existence of a bank account with a legal entity, it is necessary to submit an application in free form to the territorial tax service, which indicates all of the following data:

• Company name;
• form of ownership (IP, LLC, CJSC, OJSC)
• TIN and OGRN;
• legal address;
• requirement;
• names of credit banks;
• reasons for requesting information about the existence of settlement accounts;
• method of obtaining the document (by mail, in electronic form, at the request of a company representative);
• date and signature.

ATTENTION: the terms for providing a certificate for self-submission of documents can be from 10 days to 1 month, depending on the circumstances.

A completed tax certificate on open current accounts must contain the following information:

• indications of accounts;
• name of banks;
• currency;
• identification data.

Information to be provided to the IRS

In this case, it is necessary to submit a copy of the manager's passport, a copy of the extract from the Unified State Register of Legal Entities and a free-form application. The specialists of the company "Your Business" will draw up an application and send all the necessary documents to the Federal Tax Service without your participation.

A certificate from the tax office on open settlement accounts can be obtained by submitting a paper request to the tax office or electronically through the official website of the Federal Tax Service.

A certificate of open current accounts is needed by companies and individual entrepreneurs for various purposes. In particular, it is necessary during reorganization and liquidation, to obtain a loan and participate in public procurement. It can also be requested from the company by investors, prosecutors, judicial and investigative authorities.

There are two ways to obtain this document: an official paper request to the tax office and receiving it through the nalog.ru website.

Attention! You will need the following documents:

Certificate from the IFTS on open current accounts

The inspectors are required to issue you a certificate of the existence of your company's current accounts upon your request. You can refer to the law “On Informatization, Information Technologies and Information Protection” and the letter of the Federal Tax Service (paragraphs 2, 3 of article 8 of the Federal Law of July 27, 2006 No. 149-FZ, letter of the Federal Tax Service of May 23, 2011 No. PA-4-6 / 8136 p). Banks provide inspectors with all the necessary information about the accounts of firms and individual entrepreneurs.

When applying to the tax office, you will need a document, a Russian passport, an extract from the Unified State Register of Legal Entities / EGRIP, an official application in paper form.

It is convenient to work with documents in the BukhSoft program. It is suitable for organizations and individual entrepreneurs. The program will automatically generate and print all the necessary primary documents. It also includes uploading transactions to 1C, automatic generation of any reporting, and much more.

Draw up an application on the letterhead of the company in any form on behalf of the director, chief accountant or other person specified in the constituent documents. These persons must sign the certificate. It is also required to put the seal of the organization. If the application is submitted by an authorized representative, then you will have to issue a notarized power of attorney for him.

In the application, describe why you need the requested information and the legal basis for obtaining it.

A request for a certificate of current accounts from the tax office may look like this:

Application to the tax office for open accounts: sample

Head of Inspectorate No. 38
in the Tver region
Petrov I.I.
from the director of Omega LLC
Sviridova M.M.
TIN 5698536473
KPP 5963127494
Legal and actual address:
569821 Taldom, st. Centralnaya d. 44

Statement

According to paragraph 3 of Art. 8 of the Federal Law of July 27, 2006 No. 149-FZ and the letter of the Federal Tax Service of Russia of May 23, 2011 No. PA-4-6 / 8136, I ask you to provide a certificate listing all current accounts opened with Omega LLC. This document is necessary for our company to attract credit funds.

Director of Omega LLC _________ M.M. Sviridov

Inspectors within a period of five to thirty calendar days will provide you with a certificate with information on all accounts opened by the company. It will contain a list of them, the names of banks where they are open, the currency of accounts and other information.

Note: in some cases, inspectors may refuse to provide a certificate. This will happen if you correctly indicated the information about the company or individual entrepreneur in the application.

Certificate of open current accounts in electronic form

Requesting a certificate of current accounts through the website of the Federal Tax Service will save you time. But at the same time, you will need an enhanced qualified electronic signature.

Open the site nalog.ru. Register on it or log in, if not registered, in your personal account. Select the appropriate section. Enter in it all the necessary information and documents. Put an electronic signature. Send information and wait for a response from the tax authorities.

Registration of certificates of accounts opened by the company in various financial institutions is carried out in accordance with the rules of banking and tax secrecy. Representatives of government agencies, companies themselves, as well as collectors can receive information. Information about LLC settlement instruments is issued in the form of paper or electronic documents.

Purposes of issuing certificates

Information about bank accounts is necessary for a reliable assessment of the financial stability and solvency of the company. The data may be required both by the organization itself and by its counterparties. The most common cases are:

• participation in government or corporate procurement;
• loans or credits;
• receiving subsidies;
• fight for grants;
• attraction of investments;
• reorganization, liquidation, bankruptcy procedures;
• litigation;
• sale of the enterprise, etc.

A certificate of current accounts opened by the company in banks may be requested by bailiffs. The document becomes the basis for foreclosing money. Law enforcement agencies analyze the current state of the company. This is done as part of criminal investigations. The tasks of investigators are to identify crimes related to the laundering of criminal proceeds, the illegal withdrawal of capital from the country, and the sponsoring of terrorist and extremist groups.

The procedure for issuing information to the IFTS

You can get an up-to-date certificate of open current accounts at any tax office. The service explained the procedure for processing requests by letter No. GD-4-14/10122 dated 05/28/19. The agency stressed the lack of territorial binding and confidentiality of information. According to the general rules, only the director or authorized representative of the enterprise is entitled to apply. 30 days were allotted for consideration of the application. The term for the production of the document is established by Art. 12 of the law 59-FZ. In fact, you have to wait 5-10 days.

There is no standard form. The supervisory authority is guided by the standards of office work. The reference reflects:

• the name of the authority that issued the document;
• date and number;
• information about the owner of bank accounts;
• the number of settlement instruments and their numbers;
• names and details of banks;
• the status of the contract "active/terminated";
• official's signature;
• stamp of the tax office.

Satisfaction of the request is possible only if the applicant complies with the requirements of the Order of the Ministry of Taxes of the Russian Federation No. BG-3-28 / 96. The regulations do not contain a single sample application. The request must contain the registration data of the legal entity, the signature of the director or representative, the purpose of obtaining the certificate, the legal justification (Law 59-FZ, Article 64 of the Tax Code of the Russian Federation).

The department devoted letter No. PA-4-6 / to the rules for filling out an application [email protected]. The request must indicate how the organization wishes to receive information. With the transition to electronic format, most of the documents are certified by the digital signature of the inspection and sent by email. Virtual references are legally binding. They are obliged to accept all power structures, courts and associations.

The fourth paragraph of order No. BG-3-28/96 establishes the permissible methods for sending documents to the tax office. You can contact:

1. Personally. The application is handed over to the IFTS employees by the director. If a representative acts on behalf of the company, you will have to present a power of attorney.
2. remotely. It is allowed to order a certificate online if there is a qualified digital signature. The request is sent through a personal account on the website of the Federal Tax Service of the Russian Federation.

Order No. BG-3-28/96 allows the use of other methods (mail, courier delivery). The condition is the possibility of identifying the applicant.

The period of validity of the certificate depends on the purpose of its use. For court cases, the document remains relevant for 1 month (determination of the Supreme Court of the Russian Federation on dispute No. A48-3145 / 2014 of 07/22/16). The special period may be set by local rules and regulations. So, the reduced period is introduced by state and corporate customers. The measure is aimed at admitting only bona fide participants to the procurement procedure.

A certificate of settlement accounts is issued by the tax office free of charge. There is no processing fee for the request.

Courts, prosecutors, bailiffs and law enforcement officers receive information in the order of interagency cooperation. The exchange of information is regulated by Art. 7.1 of the law 210-FZ. The rules for working with government agencies are additionally specified by internal regulations.

Third parties can obtain a certificate of the organization's accounts in exceptional cases. This right is granted to claimants Art. 69 of the law 229-FZ. The request can be sent to any tax authority. The condition for its execution is the presentation of the original or a notarized copy of the writ of execution (letter of the Federal Tax Service of the Russian Federation No. SA-4-9 / [email protected]). 7 working days are allotted for the preparation of the document with the same article.

Information can be obtained from lending institutions. It is enough for the company to send a written request to a personal manager. The bank will process the request and issue a certificate of open current accounts as soon as possible.

The document is formed on the basis of registration registers. The obligation of financial associations to keep records and make entries in the book on opening or closing accounts is established by clause 1.3 of the Instruction of the Central Bank of the Russian Federation No. 153-I. There is no standard form. The basis is the form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-2 / [email protected]. A fee may be charged for providing information. How much it costs to issue a certificate, customers will find out from the tariff plan. Sberbank of the Russian Federation, for example, issues electronic statements for free. It is proposed to order a document in the online office or mobile application.

Tinkoff clients receive certificates online. The cost depends on the type of information requested and starts at 290 rubles. When choosing individual tariffs, the commission is not withheld.

The terms are determined by the local rules of credit institutions. Internet services operate automatically and generate files instantly. Production of certificates on paper takes from one to several days.

Banks do not disclose information about settlement accounts to third parties. Credit institutions are required to adhere to confidentiality requirements (Article 26 of Law 395-1). The prohibition does not apply when applying for information by way of enforcement. A bailiff or a creditor with a writ of execution can receive information within 7 business days (clauses 8 and 10 of article 69 of law 229-FZ).

The difference between a bank certificate is its limitation. A financial institution may release information only from its own registry. The applicant will not have a complete picture. If the company has entered into agreements with several banks, only the IFTS can issue comprehensive data.

Thus, information about LLC's settlement instruments is confidential. You can request them at the tax office or the bank. In this case, the applicant is obliged to indicate the purpose, as well as confirm that he has access to the data. Appeals are considered in the general order - no more than 30 days. The only exceptions are requests sent within the framework of enforcement proceedings. Law 229-FZ takes only 7 days to process them.

Very often, getting something is required to be carried out as soon as possible, and for lack of the necessary information on how to do it correctly, people lose a huge amount of time idle in vain in many hours of queues. Receipt of open accounts from the IFTS is not a happy exception to this rule, therefore, before you go for this document, you need to properly study all the “painless” ways to purchase this paper.

Help from the IFTS

Each entrepreneur, when registering a business activity, must open a bank account for the receipt of funds during the implementation of trade operations or other actions that must be paid. These accounts can also be used to pay for services and various goods that are necessary for doing business.

Information about open current accounts is collected by the tax authority to control the activities of the entrepreneur, so if you need to receive written confirmation of open bank accounts, you can go to the Federal Tax Service, where, after making an official request, this document is handed over to the entrepreneur or his authorized representative . To confirm the existence of a bank account, you can contact a credit institution, but such a document is not always permitted when carrying out certain types of financial activities.

It will also not be entirely rational to use the time to obtain the necessary documents when settlement accounts are opened in various credit organizations, the branches of which may not be in this locality, therefore, in many cases, when it is necessary about settlement accounts, it is more expedient to immediately apply for it to the tax office .

Despite the fact that this document is not often used, for some types of commercial activities this certificate must be obtained without fail.

A certificate must be submitted for the following situations:

• When applying for participation in tenders or auctions.
• If the company is liquidated or reorganized.
• When negotiating the investment of large amounts of money, which are provided as long-term investments.
• If the opening of a legal entity requires the development of a detailed business plan.
• When going to court.
• At the request of the prosecutor's office.

In addition to the above cases, there may be a need to obtain this document in case of bankruptcy of the enterprise. This procedure has been used for many years in relation to enterprises that cannot pay their bills, therefore, after declaring the organization bankrupt, the bailiff service supervises the company's settlement accounts.

How to get a certificate of open accounts

To obtain a certificate, you will need to visit the tax authority at the place of registration and fill out a request on a special letterhead. Only in this case, you can count on the fact that the certificate obtained in this way is genuine and there will be no questions about its origin from counterparties who need to present this document.

In most cases, it takes about 5 working days to issue a certificate after the request from the entrepreneur to receive this document is registered. Sometimes, for one reason or another, there may be a delay in providing a certificate of open accounts, but according to the law, such a period cannot be more than 1 month. If the request was made in accordance with all the rules, but the certificate was not issued to the entrepreneur within the specified maximum period, you can safely contact the prosecutor's office with a complaint about the work of the tax authority.

In addition to the option of obtaining a certificate, when an entrepreneur or his authorized representative needs to personally contact a tax organization, you can use the remote option of relations with government and commercial structures.

Get a certificate of open accounts from the IFTS online

Thanks to electronic means of communication, it is possible to request a certificate of current accounts through online services. This method is less popular among the population, only due to lack of awareness and lack of experience with a computer. You can make a request without leaving your home within a few minutes.

This requires a computer with an internet connection. To independently obtain this document, you must go to the official website of the tax office and fill out a special form. The received certificate of the availability of settlement accounts will have the same legal force as the paper version of this document. If there is no desire to engage in independent registration of an online certificate, then you can use electronic commercial services that, for a fee, will complete the online application.

Help Form

In any form, it is not allowed to carry out the body to obtain a certificate of the entrepreneur's current accounts. Regardless of whether this document is drawn up online or directly at the IFTS branch, the application must be made on a special form that contains the following information:

• The name of the organization or individual.
• The name of the credit institution where the current account was opened.
• State the reason why you need help.
• Specify the personal data of the recipient of the certificate.
• Sign the application with the date of registration of the request.

This information must be entered without errors, otherwise obtaining a certificate of accounts will be increased by the time it takes to re-apply to the tax office.

When the certificate is received, this document should contain the following information:

• List of settlement accounts registered by the entrepreneur.
• The name of the currency in which accounts were opened with financial institutions.
• List of all credit organizations where accounts were opened.
• Registration and identification information.

Conclusion

Obtaining a certificate of settlement accounts usually does not take much time, both for processing and submitting this request to the tax authority, and for issuing a document.

The execution of all documents and the receipt of a certificate can be entrusted to intermediary companies only if there is no desire to independently understand the features of obtaining this document.

In this case, the entrepreneur's budget can be reduced by up to 2000 rubles. In most online offices, and intermediaries who work offline, this service costs exactly that much. Having paid such a service, you can not be afraid for the result, because the employees of intermediary organizations are engaged in the preparation of such documents on a daily basis, so they probably know about all the pitfalls that may be when working with the tax authority.

In the case when there is nowhere to rush, you can independently deal with the design of such papers. This option will help save not only significant financial resources, but also allow you to gain valuable experience in obtaining certificates from the tax office on your own. If the status of this document does not matter, then a bank statement can be obtained with less time. In this case, the application is made in the name of the head of the bank department that serves entrepreneurs and legal entities.

Various forms are used to request information from a credit institution, therefore, when contacting this institution, it is necessary to indicate in the application that a certificate is required about the current account. A request to the bank can be sent by mail. To do this, it is necessary to certify the application with the signature and seal of the organization or individual entrepreneur. If the individual entrepreneur does not use a seal, then this request is certified by the signature of the entrepreneur for whom the current account is issued.

The maximum term for the execution of such an application is 3 business days. Before making such a request from the bank, you need to inquire about the cost of issuing such a certificate. This account statement is a paid service. It is impossible to receive a certificate of the presence of a current account with a credit institution by mail, therefore, you will need to personally come to the bank, since an extract can only be issued after the recipient's signature on a duplicate of the certificate.

In contact with

The IFTS refused the organization to obtain a certificate of its open bank accounts for submission to the bank, motivating its refusal of Art. 86, Art. 102 of the Tax Code and clause 6 of the Procedure for the provision of confidential information (hereinafter referred to as the Procedure) and clause 11 of the Procedure. The request was submitted on the letterhead of the organization, signed by the head and sealed and had the following content: "Based on subparagraph 2 of paragraph 5 of Article 64 of the Tax Code of the Russian Federation, LLC ... asks for a certificate containing a list of all open bank accounts of the organization, for submission to the credit institution." Are the actions of the tax authorities legal and how to correctly make the above request. Thanks.

The refusal is invalid.

At the same time, it is possible that the reference to Art. 64 of the Tax Code of the Russian Federation - this norm is indicated if a certificate is needed to obtain a tax deferral. In other cases, reference should be made to Art. 21 of the Tax Code of the Russian Federation and the Law of July 27, 2006 No. 149-FZ “On Informatization, Information Technologies and Information Protection”.

Currently, information about open accounts of organizations is not contained in the Unified State Register of Legal Entities, therefore, certificates of open accounts are obtained on the basis of ordinary requests. There are no legal requirements for such a request. It is compiled and drawn up in any form on the letterhead of the organization (here is a sample: http://www.1gl.ru/#/document/118/22306/bssPhr21/). The request must indicate the purpose for which account information is requested (for example, to submit it to the bank) and the legal basis for the request - in this case, one can refer to Art. 21 of the Tax Code of the Russian Federation and the Law of July 27, 2006 No. 149-FZ “On Informatization, Information Technologies and Information Protection”.

Rationale

LETTER OF THE FTS OF RUSSIA DATED 23.05.2011 No. PA-4-6/ [email protected]

“Having considered the appeal regarding the provision by the tax authorities of information about the organization’s open bank accounts, I inform you the following. In accordance with the provisions of Article 12 of the Federal Law of July 27, 2010 No. with the adoption of the Federal Law "On the organization of the provision of state and municipal services", subparagraph "c" of paragraph 1 and subparagraph "r" of paragraph 2 of Article 5 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" became invalid from January 1, 2011. In this regard, from this date in the Unified State Register of Legal Entities (EGRLE) and the Unified State Register of Individual Entrepreneurs (EGRIP) there is no information about bank accounts of legal entities and individual entrepreneurs, respectively.*

Thus, the extracts from the Unified State Register of Legal Entities and the EGRIP, provided by the tax authorities in the prescribed manner to interested parties, do not contain information about the accounts.

At the same time, the organization has the right to apply to the tax authority with an official request about the bank accounts it has, information about which the tax authority has.

The specified request must be made in writing on a form in accordance with the requirements of office work and sealed or sent electronically via telecommunication channels with details that allow identifying the fact that the user has applied to the tax authority.

The request must also contain an indication of the purpose and legal basis for requesting confidential information and be signed by an authorized official.*

At the same time, it must be taken into account that if an organization submits a request to the tax authority through a representative, its powers under paragraph 3 of Article 26 of the Tax Code of the Russian Federation must be documented.

LETTER OF THE FTS OF RUSSIA DATED 16.09.2014 No. SA-4-14/ [email protected]

“The Federal Tax Service, having considered the appeal, reports the following.

Tax authorities in the performance of the functions assigned to them are guided by legislative and regulatory legal acts adopted in accordance with them.

By virtue of the provisions of Article 84 and Article 102 of the Tax Code of the Russian Federation, information about a taxpayer from the moment of registration with a tax authority is a tax secret that is not subject to disclosure by tax authorities or their officials, except as otherwise provided by federal law.

At present, information on bank accounts of an organization can be provided by tax authorities on the basis of the provisions of the Federal Law of July 27, 2006 No. 149-FZ "On Informatization, Information Technologies and Information Protection" accounts opened with banks) and Federal Law No. 229-FZ of 02.10.2007 "On Enforcement Proceedings" (hereinafter - Law No. 229-FZ) (to the recoverer on the accounts of the debtor organization). *

On the basis of paragraph 3 of Article 8 of Law No. 149-FZ, an organization has the right to receive from state bodies, local government bodies information directly related to the rights and obligations of this organization, as well as information necessary in connection with interaction with these bodies when this organization exercises its statutory activities.

At the same time, Article 6 of Federal Law No. 149-FZ establishes that the information owner, in this case the Federal Tax Service (its territorial bodies), which exercises the powers of the information owner on behalf of the Russian Federation, has the right to allow or restrict access to information, determine the procedure and conditions such access, as well as in the exercise of its rights, is obliged to respect the rights and legitimate interests of other persons, restrict access to information, if such an obligation is established by federal laws.

The procedure for access to confidential information of tax authorities was approved by Order of the Ministry of Taxation of Russia No. BG-3-28/96 dated 03.03.2003 "On Approval of the Procedure for Access to Confidential Information of Tax Authorities" (registered with the Ministry of Justice of Russia on 26.03.2003, registration No. 4334) (hereinafter - order No. BG-3-28/96). The specified order does not contain provisions for setting deadlines for the submission of confidential information at the request of the applicant.

In accordance with the provisions of Article 12 of Federal Law No. 59-FZ of May 2, 2006 "On the Procedure for Considering Appeals from Citizens of the Russian Federation" (hereinafter - Law No. 59-FZ), a written appeal received by a state body is considered within 30 days from the date of its registration.

In exceptional cases, as well as in the case of sending a request provided for by Part 2 of Article 10 of Law No. 59-FZ, the head of the state body or an official or an authorized person has the right to extend the period for considering the application by no more than 30 days, notifying him of the extension of the period consideration of the citizen who sent the appeal.

Also, part 8 of Article 69 of the Federal Law of 02.10.2007 No. 229-FZ "On Enforcement Proceedings" provides that if there is no information about the debtor's property, then the bailiff requests this information from the tax authorities, other authorities and organizations, based on the amount of debt, determined in accordance with part 2 of this article. The recoverer, if he has a writ of execution with an unexpired deadline for presentation for execution, has the right to apply to the tax authority with an application for the provision of this information.

According to paragraph 10 of Article 69 of Law No. 229-FZ, the tax authorities submit the requested information within seven days from the date of receipt of the request.

The above laws are posted in the reference and information systems of the information and telecommunication network Internet.

Tax Code of the Russian Federation

« Article 21. Rights of taxpayers (payers of fees)

1. Taxpayers have the right to:*

1) receive free information (including in writing) from the tax authorities at the place of its registration on the applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and obligations of taxpayers, the powers of tax authorities and their officials, as well as receive forms of tax declarations (calculations) and explanations on the procedure for filling them out;

2) receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees, from the financial authorities of the constituent entities of the Russian Federation and municipalities - on the application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of municipalities on local taxes and fees;

3) use tax benefits if there are grounds and in the manner prescribed by the legislation on taxes and fees;

4) receive a deferment, installment plan or investment tax credit in the manner and on the terms established by this Code;

5) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines;

5.1) to carry out a joint reconciliation of calculations with tax authorities on taxes, fees, penalties and fines, as well as to obtain an act of joint reconciliation of calculations on taxes, fees, penalties and fines;

6) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative;

7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out;

8) be present during the on-site tax audit;

9) receive copies of the tax audit report and decisions of tax authorities, as well as tax notices and tax requests;

10) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers;

11) not comply with illegal acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with this Code or other federal laws;

12) appeal in the prescribed manner against acts of tax authorities, other authorized bodies and actions (inaction) of their officials;

13) observance and preservation of tax secrecy;

14) full compensation for losses caused by illegal acts of tax authorities or illegal actions (inaction) of their officials;

15) to participate in the process of consideration of materials of a tax audit or other acts of tax authorities in the cases provided for by this Code.

2. Taxpayers also have other rights established by this Code and other legislative acts on taxes and fees.*

3. Fee payers have the same rights as taxpayers.

4. Any of the participants in the investment partnership agreement has the right to appeal against the acts of tax authorities and actions (inaction) of their officials in the prescribed manner.