Notification of account opening and closing. Notification of the tax service about the opening of an individual entrepreneur account

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

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

Basic information

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

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

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

The account opening notice has a certain established by law, shape.

There are certain requirements for its design:

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

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

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

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

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

The following documents will be required for individual entrepreneurs:

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

You need to fill out the notification step by step:

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

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

From May 2019, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.

Creating a bank account

To open an account you need:

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

Having a current account gives the owner the following advantages:

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

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

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

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

Changes in legislation since 2019

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

The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 04/02/14 established that from May 1, 2019, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.

From May 2, 2019, there is no longer a need to notify the tax office about the created account (Law on Amendments to the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. S-A-4-14/8901 dated 05/08/14 and the official comments of the Federal Tax Service of the Russian Federation.

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

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

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

Until May 2019, it was necessary to issue a message about opening a current account for the following authorities:

tax office;
pension fund;
social insurance

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

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

Regulatory document	Explanation
Clause 2 Art. 23 Tax Code of the Russian Federation	The deadline for submitting a message about a new account is 7 days
	Cancellation of the obligation of policyholders to inform government agencies about opening an account
Federal Law No. 212 of July 24, 2009 on contributions to the Pension Fund	Mandatory notification to the fund about a new account (until May 2019)
Order No. 7-6/457	The form for notifying the Federal Tax Service about the creation of an account has been approved
Art. 15.33 Code of Administrative Offenses	Fine for late submission to the Social Insurance Fund of information about opening an account in the amount of 1,000 rubles. up to 2,000 rub.
Federal Law No. 173 of December 10, 2003 on currency regulation and control	In Art. 12 talks about the need to submit a notification about creating a foreign account

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

The message to social security reflected the following mandatory information:

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

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

Tax Service (IFNS)

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

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

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

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

If the message is sent on time, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. Not accepted by stated reasons the notification is corrected by the taxpayer and submitted again to the inspectorate.

Pension Fund

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

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

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

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

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

Previous notification form and procedure for filling it out

Until May 2019, notification of form C-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.

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

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

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

The FIU notification contained the following information:

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

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

What's new in 2019

In 2019, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.

The forms of notifications and the procedure for submitting them to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05.23.14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.

The document contains the following information:

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

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

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

The requirement also applies to new accounts for loans, deposits, deposits, etc. Residents include organizations and individuals registered on the territory of the state and fully subject to its legislation.

It is convenient to prepare a document using the free program “Legal Taxpayer”. You can submit it to the bank in person, by mail, or via the Internet.

So, at present, credit institutions must notify government agencies about the opening of an account. Employers have been exempted from this procedure since 2019. The exception is residents who have opened an account outside of Russia.

We will help you choose a code for the type of entrepreneurial activity for individual entrepreneurs on UTII

Any business activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash funds, a current account is opened at the bank. If you have already completed the procedure, then now you must notify the tax authority and funds about this: the Pension Fund and the Social Insurance Fund. This must be done within seven days, otherwise you will face an unpleasant fine.

Notifying the tax authorities about opening an account is quite simple; you just need to fill out two copies of the message about opening an account, Form No. C-09-1, and submit them to tax specialists. The tax office will keep one copy for itself, and mark acceptance on the second copy and return it to you. Save your copy just in case, so that you can confirm at the right time that you notified the tax office within the prescribed period. When closing a bank account, Form No. S-09-1 is also issued. In addition, this form is used when opening (closing) an account with the Federal Treasury and on changes in the use of ECSP for electronic transfers.

The fields of the message form consist of cells; each cell can contain only one character; empty cells are crossed out. All fields are filled in from left to right. You can fill out either electronically or handwritten; in the first case, use Courier New font size 16-18 when filling out; in the second case, use a blue or black pen, the letters should be clear and large (capital block letters).

Fill out the message form carefully, since the form does not allow any corrections; if you make a mistake, you will have to fill out a new form.

You will find a sample of filling out form No. C-09-1 at the end of the article, where you can also download form C-09-1.

Message about opening a current account, sample filling

Form No. S-09-1 consists of 4 sheets:

the first is the title one,
the second - sheet A contains information about an open (closed) bank account,
third - sheet B is filled out when opening an account in the federal treasury,
fourth - sheet B is drawn up upon the emergence or termination of the CESP right to transfer electronic funds.

In this article, we will look at an example of filling out a form when opening a current account using the example of an LLC and individual entrepreneur.

Let's start filling out form No. C-09-1 with the title page.

Title page:

At the top of the form, the TIN and KPP are written for organizations and only the TIN for individual entrepreneurs.

At the top right is the code of the tax authority to which the notification is sent. For organizations, this is the tax code at the location of the organization; for individual entrepreneurs, this is the tax code at the place of its registration (place of residence).

The next field is used to indicate the type of taxpayer; you need to enter the appropriate number: for an LLC it is “1”, for an individual entrepreneur – “4”.

OGRN – to be filled out for organizations

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. Sold in last years The policy of “cleansing” the banking system 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 conduct special promotions to attract new customers, thanks to whom there is real opportunity open an account for free or on obviously favorable terms. We have decided on the bank next question problem that entrepreneurs face - whether it is necessary 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 were made possible thanks to the entry into force Federal Law dated 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 in the same way as with a current account tax structures on opening and closing electronic wallets. 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 reference

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 for supporting 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. In it in mandatory 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 a 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.

Send such notices in any other way, in particular through electronic means communications, enterprises and organizations were not eligible.

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 authorities have the full legal right to demand and receive certificates from banks with information on 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!

A current account is a tool for conducting financial transactions for businessmen, entrepreneurs and legal entities. The main difference between a current account and a debit account is that the financial institution charges a service fee for maintaining a current account. A debit account, on the other hand, earns interest to the owner.

When a current account is no longer needed, how to close it?

Who needs a current account

A current account is not necessary for private entrepreneurs if settlements for transactions do not exceed one hundred thousand rubles.

LLCs and other forms of organizations must have a current account to pay taxes. Taxes are considered paid only if payment orders are received by the bank. It is not necessary to open an account until taxes are paid.

Individual entrepreneurs cannot use for business purposes a deposit account opened for the accumulation of funds by them as an individual.

Among the many banks offering current account services for small, medium and big business, Alfa Bank should be highlighted. The financial institution offers several types of package services - from “Starter” to “All Inclusive”. The cost of the service will depend on the number of connected services.

Maintaining a current account is a costly business. Servicing in different banks costs from 21,000 to 28,000 rubles. Sometimes it becomes necessary to close accounts. To ensure that the procedure for closing an account does not cause any trouble, you need to adhere to some rules.

Procedure for closing an account for individual entrepreneurs

There are the following reasons for closing a current account:

a private entrepreneur has ceased his activities;
change of bank at the request of the client;
bank liquidation;
court decision banning profit-making activities.

An individual entrepreneur can hire third-party specialists who will close the account, or carry out the procedure for closing the current account independently.

You need to adhere to the following points:

submit documents to terminate the agreement with the bank. The manager of the financial institution will provide a list of required papers;
pay fines and debts to the bank, if any;
withdraw remaining funds from the account;
pick up a notice of termination of the service agreement from the bank;
receive a certificate stating that the account is closed;
inform the tax authorities, pension and insurance funds about the closure of the current account.

Before the closing procedure, the entrepreneur is obliged to notify partners and counterparties so that there are no problems with transferring funds to non-existent accounts.

After making contributions to insurance and pension funds and paying taxes, if there is no debt to the bank, the current account will be closed, and the private entrepreneur must return the check books back to the bank.

Nuances of closing an account for organizations in 2016-2017

Closing a current account for organizations and companies can occur at the initiative of the account owner, financial organization or upon expiration of the contract. The bank has the right to terminate relations with a legal entity if:

The account has not been used for more than two years and there are no funds on it. If the head of the company does not respond to notifications from the financial organization, the current account will be automatically closed.
The service bank receives a court decision that prohibits maintaining a current account.
The security service of a financial organization finds violations in account transactions.

If the head of the company decides own initiative stop using a bank account, he must submit a corresponding application to the financial institution.

Only the manager or another person who has the authority or power of attorney to this procedure. A sample application form is provided by the financial institution.

The application must indicate the address, company name, applicant details and bank account details. The remaining funds after paying taxes and contributions are transferred to other accounts. Check books are handed over to the bank, and the number and page numbers that have not been used are indicated in writing.

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. Since 01/05, 2014, the situation has changed and it is no longer necessary 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. Passed 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 offices 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. This form was signed general director, and the company seal was placed below.

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 individual entrepreneur, KPP, INN - 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. Just 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.