A message or notification (notification) is a type of document that the management of an LLC or individual entrepreneur must send to the relevant authorities. With this document, a business organization informs government services about the opening of a new, personal business account.
The document must be signed by the organization's management or accountant. The presence of a seal is also required.
Who and when should have learned about the opening of a new Current Account?
The law, until 04/02/2014, provided that each entity related to the field of economic activity (individual entrepreneur or LLC) had to notify state-owned bodies (Tax Service, Pension Fund, Social Insurance Fund) about the opening of an account.
Notification of the tax office about the opening of a current account must comply with the form approved by the state (more on this below).
The deadline for submitting a message about opening your own account is no later than 7 days after its opening.
If information about opening an account is not provided on time, then in the worst case, the sender will be required to pay a fine of 5 thousand rubles.
Rules for filling out the notification
When preparing a form for a message about opening a current account, the following nuances must be applied:
- Fill out the document using a pen with blue ink only/fill out the document form electronically;
- When filling out a document by hand, each letter corresponds to one separate cell;
- The document is filled out twice. One copy remains with the notifying person, and the other is sent to the government agency;
- The document is sent either by e-mail, regular mail, or in person with the assistance of an authorized representative.
There is no charge for notification of opening a current account - this is a completely free procedure.
It is important to note that in May 2014 a law was passed stating that it is up to the entrepreneur to notify non-budgetary government bodies shouldn't.
This is the responsibility of the credit institution where the account was opened.
Within 5 days, bank employees are required to send a notification to the appropriate regulatory authority.
Methods for filling out and submitting the form
There are two types of document that can be sent to government agencies:
- In handwritten form, using personal delivery, transmission by proxy or by mail;
- It is also possible to send a letter electronically.
In the case when a document is transferred personally or with the involvement of an authorized person, one of the copies of the documents must have the stamp of a state-owned body, as well as the date of receipt of the document.
This is done so that the notification deadlines are confirmed and in the future there are no incidents with the deadlines for reviewing documents. The proof will be the second copy remaining with the sender.
If the document is sent by email, upon receipt the tax office must send a notification that the application has been successfully received.
Filling out page A (form No. C-09-1)
The form for filling out message No. C-09-1 to the People Insurance Fund is the original form for notifying government agencies about the creation of a settlement account.
The presented form is the same for all individual entrepreneurs and companies.
The law provided for in the tax code provides:
- Sending a document from individual entrepreneurs or legal entities at the place of residence;
- The notification must be submitted no later than seven days after opening the account.
If an application is submitted after seven days, a late fee of five thousand rubles will be charged.
Document form No. S-09-1 includes four sheets of A4 format.
First sheet: Title sheet
- On the top line of the sheet you need to write the TIN and KPP. When writing a message about opening an individual entrepreneur account, only the TIN is indicated.
- At the top right, it is mandatory to indicate the tax office to which the application is sent.
For companies, this code corresponds to the organization's location code. For individual entrepreneurs, the code indicated corresponds to the place of residence.
- When filling out the next line, you must indicate either the number “1” if the sender is a representative of an organization, or the number “4” if the sender is an individual entrepreneur.
- After this, enter the name of the company/full name of the entrepreneur.
- The lines of information about the person sending the notification are filled in.
In the case where the document is submitted by an authorized person, it is necessary to inform about the document confirming his right to submit an application.
Second sheet (sheet A)
- At the top you need to write the number of the open current account, and then indicate the date.
- After this, information about the bank is written. The name must be taken from the “book of state registration of credit organizations.”
- Then information about the location of the bank is written.
For residents of Moscow and St. Petersburg, filling out the “district” and “city” fields is not required.
- On the last line you need to indicate your TIN, KPP and BIC details.
- A signature is placed at the very bottom.
- The form is then submitted to the tax authority.
The third sheet is filled out if an account is opened with the federal treasury.
The fourth sheet must be completed if the right to transfer finances electronically has appeared/expired.
Message from opening an account with the Pension Fund
Currently, individual entrepreneurs or owners of an organization do not need to send a notification to the Pension Fund about opening an account, since a law has been adopted that non-budgetary organizations must notify banks.
Bank employees send a notification to the pension fund within five days, so the entrepreneur no longer needs to worry about notifications from other organizations.
The situation is similar with the message about closing a current account.
Notice of opening an account to the Social Insurance Fund
Previously, failure to submit an application to open a current account was strictly punishable; now, thanks to the 2014 law, an entrepreneur must send a notification only to the tax office.
This means that sending a notification to the FSS about the opening of a settlement account no need.
Notification about opening an account to the Tax Service
Despite the fact that notifying the tax service about opening a current account may seem like a sign of mistrust, in fact this action carries many advantages.
The notification process informs government agencies that the new account has been successfully opened and is ready for the turnover process.
At the moment, the entrepreneur does not need to notify the Federal Tax Service about opening an account, as mentioned above.
If the account is opened abroad?
In 2015, a law was passed ( Federal law No. 350-FZ) obliging to notify organizations and citizens of the Russian Federation about the presence of accounts abroad.
The new form has not yet been precisely approved, but the rules already exist:
- Notification must be made once per year, notifying the monetary amount at the beginning and end of the period.
- Submitting an application is carried out in the same way as sending a notification about opening a current account.
- The tax service may require primary account documents, as well as a message about changes in account details.
In conclusion, it must be said that it is necessary to send a notification about opening an account to the credit institutions in which the account was opened - it is mandatory if entrepreneurs do not want to pay fines that negatively affect the budget of the entire company.
Don't think that not reporting will help you save money because taxes won't be filed. The tax inspectorate will still find out about the business, and then the fine will be much higher than the tax amount.
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.
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Basics
Depending on the purpose and currency, accounts are divided into current, deposit and settlement.
The latter type can be registered by the following categories of citizens:
- individuals who are not engaged in commercial activities;
- individual entrepreneurs;
- legal entities.
The notification of account opening has a specific form established by law.
There are certain requirements for its design:
- the form must be filled out using a pen with blue ink or electronically;
- letters must be capitalized and printed;
- a separate cell is provided for each letter;
- you need to put dashes in empty cells;
- 2 copies of the document are drawn up.
Notice may be given by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees with a notarized power of attorney.
When submitting documents in person, one copy is stamped by the government agency and the date of acceptance. This indicates that the organization has met the deadlines for submitting the notification. When sending a notice electronically, the addressee sends a confirmation letter of receipt.
To open a legal account. the person provides the bank with a list of securities:
- registration document;
- tax registration paper;
- notice of assignment of statistical codes;
- papers for opening the location address;
- record of the beginning of the activity of an economic entity;
- passport.
The following documents will be required for individual entrepreneurs:
- registration document;
- passport;
- message about code assignment;
- extract from the Unified State Register of Individual Entrepreneurs.
You need to fill out the notification step by step:
- Name of the organization (IP) and basic details.
- Information about the servicing bank.
- Tax service code at the place of registration and taxpayer category (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 2020, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.
Creating a bank account
To open an account you need:
- choose a suitable credit institution;
- request a list of papers required for the procedure;
- prepare and submit the necessary documents;
- fill out an application to open an account;
- wait for a message from the bank about the start of the new account.
Having a current account gives the owner the following advantages:
- guarantees the safety of financial resources;
- makes it possible to conduct non-cash transactions;
- provides the right to transfer taxes and contributions without visiting the relevant authorities;
- allows you to withdraw cash if necessary.
Since 2010, an obligation has been introduced for all business entities to inform the Federal Tax Service, Pension Fund, and Social Insurance Fund about the creation of an account. Until this time, the client reported only to the tax office.
For non-compliance with the legislation in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rub. for individual entrepreneurs and officials.
If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rub. respectively.
Changes in legislation from 2020
Today, many entrepreneurs are wondering: is it necessary to notify government authorities about opening a bank account?
The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 04/02/14 established that from May 1, 2020, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.
From May 2, 2020, you no longer need to notify the tax office about the created account (Law on Amendments to the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. S-A-4-14/8901 dated 05/08/14 and the official comments of the Federal Tax Service of the Russian Federation.
The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for providing information lies solely with credit institutions.
Accordingly, laws No. 52 and No. 59 also abolished the administrative liability of payers for failure to report or late submission of information about opening an account.
Who needs to send a message about opening a current account?
Until May 2020, it was necessary to issue a message about opening a current account for the following authorities:
- tax office;
- pension fund;
- social insurance
Each of the listed government agencies used their own notification form.
Issues related to opening a current account are regulated by legislative acts, the main ones of which are shown in the table:
| 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 of the fund about a new account (before May 2020) |
| 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);
- FSS registration number;
- date of account creation;
- date, employer's signature, seal.
Social insurance does not need to be informed about the opening of deposit, loan, or transit accounts.
Tax Service (IFNS)
The notice is sent to the Federal Tax Service on the same day the account is opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the Federal Tax Service.
When notifying tax authorities, you must adhere to certain rules:
- The tax office should be informed if two conditions are met: there is an agreement with the bank, receipts and withdrawals of funds from the account are allowed;
- the message has form No. C-09-01 and is signed by the director of the organization;
- the document is sent to the inspection in person or in the form of a letter;
- the notice period is one week;
- is notified by the Federal Tax Service at the place of registration of the taxpayer.
Failure to inform tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.
If the message is sent on time, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the specified reasons is corrected by the taxpayer and resubmitted to the inspectorate.
Pension fund
Legal individuals and individual entrepreneurs should remember the need to notify the pension fund about the opening of an account. The recommended notification form for use can be found on the fund’s website. It can be filled out by hand or on a computer.
If the message is submitted in any form, it must contain the following mandatory information:
- name, address, code of the applicant;
- Pension Fund account number;
- account number and bank information;
- opening date;
- signature of the director of the organization, seal.
The notification to the Pension Fund is completed in two copies, one of which is returned to the applicant with a mark of acceptance. When opening several accounts at the same time, a separate message was issued for each.
The tax and extra-budgetary funds were required to be notified within seven days. The countdown began from the date following the opening and was carried out in working days.
Previous notification form and procedure for filling it out
Until May 2020, notification of form C-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.
The form was filled out by hand or on a computer and contained the following mandatory information:
- name of the company (IP) in accordance with the constituent papers;
- and checkpoint;
- OGRN (OGRNIP);
- tax code;
- in the cell of the message about opening an account, put the number “1” and select the organization where the account was opened;
- information about the manager or representative;
- date, signature, telephone number of the applicant.
The second page (A or B) reflected the account data: number, opening date, name and bank details. The stamp and signature of the authorized person were also affixed. The above data was in the company’s constituent papers, a certificate of state registration of individual entrepreneurs, and an agreement with the bank.
The FIU notification contained the following information:
- information about the policyholder;
- registration number of the Pension Fund, name of the branch;
- account information: number, opening date;
- information about the bank;
- date, signature of the applicant, seal.
Social insurance provided similar data. Enclosed with the notification were a certificate of account opening and a copy of the power of attorney confirming the authority of the executor. The title page contained information about the applications.
What's new in 2020
In 2020, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.
The forms of notifications and the procedure for submitting them to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.
The document contains the following information:
- account number and type;
- tax code;
- name, address, bank details;
- name and details of the organization (IP);
- date and number of the banking agreement;
- account opening date;
- position, full name, signature of the bank employee and date;
- telephone.
The form for notification of a new account for an individual is established by the same order of the Federal Tax Service (Appendix 3) and has form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.
Residents must inform the Federal Tax Service at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body that controls issues of taxes and fees.
Previously, notification of the opening of an account was included in the mandatory category. Since May 2014, this obligation has been abolished and remains so until 2017. To complete this notice, you can do the following:
- Use a program such as “Legal Taxpayer”. The program is free;
- Download a special form and fill it out yourself. We are talking about form S-09-1.
Documents for opening a current account
To open a personal account, certain documents will be required. Before contacting a banking institution, you must prepare the following documents:
- After registering an enterprise, the tax authority had to issue the corresponding document.
- The next document is a notification that statistical codes have been assigned from Rosstat.
- Seal of a legal entity. In the case of an individual entrepreneur, printing is not required.
Notification of opening a current account is a rather important moment. The banking institution must be located near the place where you founded your business.
This will save money that would otherwise be spent on travel. Each bank's tariffs may be different, so it is necessary to study in detail those financial institutions that are located nearby. Larger tariffs are always offered by more reputable and larger banks. Customer service is also important. Since each bank has different rules for opening a bank account, the package of documents may also be different.
You can issue a plastic card and transfer money to it from your account. The card can be issued at the same bank, as this will save money on financial transactions.
For an individual entrepreneur, the following documents will be required to open a current account:
- Certificate that the individual has been registered by government authorities as an entrepreneur;
- Identity card;
- Notification that an individual has registered with the tax authority;
- Round seal, if the entrepreneur has one;
- Extract from the Unified State Register of Individual Entrepreneurs;
- Notification that statistics codes have been assigned from Rosstat. This document is not included in the mandatory category.
Opening a current account - tax notification
Many businessmen wonder whether it is necessary to notify the tax office about opening a current account? As of May 2 last year, this obligation was abolished. Previously, notice had to be provided within one week. There is no need to notify funds about opening an account. This obligation was abolished for businessmen and legal entities starting May 1 last year. You can often hear the following question: is it necessary to open a current account for those who have opened an individual enterprise? An individual entrepreneur can open a settlement account, but this action is not mandatory for him.
Until 2010, according to which, it was necessary to notify the Federal Tax Service of the opening of an account. This organ was first on the list. The individual entrepreneur had to notify this authority in writing.
After the Federal Tax Service, extra-budgetary funds follow in the list. Such funds include the Pension Fund and the Social Insurance Fund. Legal entities and entrepreneurs were required to notify these authorities within 7 days. Penalties were also provided for violation of the deadline. In order to submit an application to these authorities, you can use the form provided for notifying the tax service. This is explained by the fact that no specific form is provided for these bodies.
Methods for submitting documents
There are several ways to report the opening of a bank account in 2017:
Both the entrepreneur himself and his authorized representative can submit the necessary application. In the second case, additional documents will be required, as well as the power of attorney itself. Notification can also be made by mail. If the entrepreneur submits the necessary documents himself, then you need to know that they must be in duplicate. One of these copies will remain with the government agency.
Notice period for opening a current account
The current account can be not only ruble, but also foreign currency. A notification is sent to the appropriate authority. Until May last year, any business required a current account. Such a tool was necessary to resolve certain financial problems. Opening a current account was only part of one procedure. For such an operation, a number of different nuances and features were provided. Failure to fulfill obligations was fraught with the fact that administrative fines could be imposed on the businessman. The notice period for opening a current account was one week. Penalties were also provided for violation of the deadline.
For individual entrepreneurs and enterprises, the fine was 5,000 rubles, and for the managers of these enterprises, a fine was set in the amount of 1,000 to 2,000 rubles. Both when opening an account and when closing it, the same message form is used. As mentioned above, we are talking about form C-09-01. It is necessary to indicate the name of the company, checkpoint, type of enterprise, TIN number, code of the tax service to which the organization belongs, OGRN. It was also necessary to indicate what action the entrepreneur was performing, opening or closing an account. The message contains two sheets. The title page presents information that relates to the enterprise. The second sheet contains information about where the account was opened.
Download the account opening notification form 2017
According to the new laws, the founders of individual entrepreneurs may not open a current account. If you plan to make non-cash payments, the businessman will have to use only a current account. If a businessman enters into an agreement with other enterprises or legal entities, the amount of which exceeds 100,000 rubles, then the presence of a settlement account is also mandatory. Non-cash payments will also be used. An invoice will be required regardless of whether payments will be made in certain stages or will be paid in one payment.
Each legal entity or individual entrepreneur (hereinafter referred to as individual entrepreneur) must have a bank account. After its opening, the question arises: how to notify regulatory services about this? For this purpose, there are special forms of notification of opening a current account.
We will look at how to fill them out, where and when to submit them, and what will happen if this is not done in this article.
Why and who do you need to notify about opening an account?
Let's start with the main thing: on May 1, 2014, changes to Federal Law No. 212 came into force, abolishing the obligation to notify control authorities about the opening of a current account. That is, today such a message is not mandatory. This has made life much easier for individual entrepreneurs and organizations. Let's briefly look at what needed to be done earlier and what is no longer necessary today.
Previously, it was necessary to report the opening of an account to 3 authorities - the tax inspectorate (IFTS), the Pension Fund (PFR), and the Social Insurance Fund (SIF).
These bodies are responsible for checking and monitoring payments to the budget. The territorial body with which the legal entity or individual entrepreneur is registered, that is, at the place of its location or residence, should have been notified.
The notice was a written notification of the action taken, namely the opening of an account. A specialized form had to be filled out. The notification has now been canceled for all these authorities. 
What the notification looked like and how it had to be filled out
To notify the tax inspectorate, approved form No. S-09-1 was used, the same for all enterprises, institutions, individual entrepreneurs, regardless of the organizational and legal form. The form consisted of a title page and two other sheets A or B. Sheet A - if a current account is opened in a bank, and Sheet B - if an account is opened with the Federal Treasury.
The form was filled out using a special program or the necessary data was entered into the printed form by hand. The basic information that needed to be entered is as follows:
- The name of the legal entity or individual entrepreneur data was indicated in full, just as in the statutory documents.
- TIN and checkpoint at the very top of the page.
- OGRN for an organization or OGRNIP for an entrepreneur.
- Code of the tax authority itself.
- Place a 1 in the box of the message about opening an account and select where the account is opened - in a bank or treasury. This determines which sheet to fill out next - A or B.
- Information about the applicant, that is, the head of the company or representative, is filled in.
- Date and signature of the applicant, as well as contact phone number.
This was the title page, now let's move on to the second page. It indicated information about the account itself. These include: the account number, the immediate date of its opening, the full name of the bank and its address, as well as KPP, INN and BIC of the bank. The document must bear the seal of the organization and the signature of the person submitting the message.
All of the above information could easily be found in the constituent documents of the enterprise or in the certificate of state registration of individual entrepreneurs. The rest of the information regarding the account and the bank is in the account opening certificate.
Now about other control bodies. Regarding Pension Fund notifications, then it contained the following:
- full name of the company or full name of the individual entrepreneur;
- checkpoint and tax identification number;
- registration number in the Pension Fund of Russia;
- the name of the branch of the Pension Fund in which the legal entity or individual entrepreneur is registered;
- account number and opening date;
- information about the banking institution;
- seal and signature of the applicant;
- date of notification.
To the Social Insurance Fund similar information was provided as for the Pension Fund. The only difference is that the registration number in this Fund and the name of the corresponding branch of the Fund were indicated.
The notification was accompanied by a certificate of opening a current account and, if necessary, a copy of the document confirming the authority of the representative. The number of applications was indicated on the title page in a special column.
If not one account was opened, but several, then for each of them a separate, completely filled out form had to be submitted. It was prohibited to indicate multiple accounts on one form.
Now all these unnecessary documents and forms are not submitted, the procedure for opening an account is simplified and does not require many notifications to various authorities.
Deadlines for sending notifications
The tax legislation clearly established the period within which it is necessary to notify the above authorities. he composed seven days from account opening. Therefore, all notifications had to be quickly sent to control authorities or personally referred to them, which took a lot of time.
Failure to meet deadlines entailed negative consequences in the form of sanctions. We will talk about their size in the next paragraph.
Possible penalties
The sanctions were a monetary fine. The size is different for 2 categories of persons:
- The first is legal entities, they paid 5000 rubles.
- The second group - individual entrepreneurs and officials, failure to comply with the requirement was cheaper for them - 2000 rubles.
If you violated the rule and submitted one notice, but opened several accounts, then the amount of the fine increased. For the absence of two mandatory notifications, the fine was 10,000 and 4,000 rubles, respectively.
After the provisions of the law on mandatory notification are repealed, sanctions are also repealed, which means you will not have to worry about meeting the filing deadlines and the number of copies of the message.
Thus, we have considered all issues related to notifying regulatory authorities about the opening of a current account by an organization or individual entrepreneur.
Current account is a bank record for recording the client’s monetary transactions (deposits, transfers and payments). The client is usually an enterprise: an individual entrepreneur or a company. Data on the payment of taxes, contributions and salaries to the organization’s employees passes through the accounting account.
Document Definition
Notification about opening a current account - document registering the formation of a bank account. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring 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 of participation.
Previously, the procedure and urgency of notification were dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of an account consisted of three A4 pages.
They contained information such as:
- and its shape;
- data of an individual entrepreneur;
- account opening date;
- details of the settlement organization;
- full account details - bank address and personal number, taxpayer identification number and checkpoint assigned to the organization.
The papers were accompanied by a certificate from the settlement organization about the creation of a current account. The official document was certified by the company's seal, as well as the signatures of the manager and chief accountant.
Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.
Accounts outside the country
Thanks to the Federal Law regarding currency regulation, the founders of the 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 in the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is given a notification about the opening of a current account from the tax office.
Because if a company exists outside the Russian Federation, 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;
- complete the transaction via the Internet.
Procedure for reporting and methods of sending notification
For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is 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.
The pension fund is notified by mail or by visiting your 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, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.
You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. You can find out the exact address and details of your local branch on the official website of the Federal Tax Service nalog.ru. The third, least recommended option is to submit documentation online using.
Notifications for funds are also transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account only if the company is engaged in hiring workers. For a number of individual entrepreneurs this is not relevant.
The amount of payments intended for responsible notifiers in the event of failure to notify government agencies about the opening or closing of an account:
- for late notification of the Pension Fund of the Russian Federation the 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 payment 5000 rubles;
- to evade notification of the Social Insurance Fund for the responsible person of the company a fine of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine of 5000 rubles;
- in case of contacts with the Federal Tax Service: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, for a legal entity and an individual entrepreneur, the payment amount is 5000 rubles.
Forms and applications
The notice of opening a current account is kept in two copies. One of them is located in the department of the tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.
A sample application 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 government services.
The forms for opening and changing a current account differ.
To simplify and automate the process of preparing legal entities and individuals of financial reporting documents, there is 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 financial transactions with clients and employees, pay taxes and fees. All that is necessary is to notify a number of government agencies about the account and prepare tax reports on time. Its form and timing depend on the tax system chosen by the company.
Why is notification needed? The answer is in the video.
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