Notification to the tax office about closing a current account: penalties for late notification. Notice to the tax authorities about opening a current account Notice about opening a bank account

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

Document history

Prior to the entry into force of Federal Law No. 212 of May 1, 2014, a legal entity was required to notify the tax authorities of all open bank accounts. Since 01/05, 2014, the situation has changed and it has become optional to provide a message about opening an account to the tax office. Now entrepreneurs do not need to worry about how to do this, and what they face for a delay in notification. The adopted law has greatly facilitated the life of the enterprise. 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 in case of ignoring such an obligation.

Who should have known about the opening of a new account

Three public services were supposed to receive a message about opening an account:

• The Federal District Tax Service, in which the enterprise was registered;
• branch of the Fund social insurance;
• branch of the Pension Fund.

All these controlling organizations are engaged 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 the receipt of an invoice.

This had to be done with the help of a completed written notification, for which a specialized paper notification form was created. Let us recall once again that at present such a document has become optional.

Rules for filling out a notice

Regardless of the organizational form, all companies, enterprises and individual entrepreneurs used the approved form No. C-09-1. This form was divided into 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.

Ways to fill out the form

The message about opening an account with the tax office and funds could be filled in manually or using a special program. At the same time, blots, corrections and fuzzy information were not allowed. This form was signed CEO, and the seal of the enterprise was put at the bottom.

Mandatory fields of form No. С-09-1

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

Be sure to put a mark on 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, PSRNIP or PSRN) were also filled in. Next, it was necessary to declare the head of the company or his official representative. The date, contact phone number and signature were also required.

Completing 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, TIN \ KPP and the current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. Accurate information about opening a current account was duplicated in a bank certificate on opening an account.

Sending notice to the Pension Fund

Slightly different information was provided for the Pension Fund. Along with the mandatory details - the full name of the legal entity, full name of the individual entrepreneur, KPP, TIN - the personal registration number assigned during the registration of the company was indicated in the form.

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

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

The information sent to the FSS was similar to that contained in the message about opening an account with the tax office. The only difference was the registration number on the title page, issued by the Social Security Fund. The message must be accompanied by a certificate from the bank on opening an account. And in the case of opening several accounts, a separate sheet was filled out for each.

Notification about opening an account in the tax office, terms

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

The notice of opening an account with the tax office had to be submitted 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.

In connection with the simplification of the named obligation, penalties are canceled, and firms do not need to worry about non-compliance with deadlines. But the cancellation of the obligation does not mean that information about the accounts is not received by the regulatory authorities. Just modern technologies allow banks to independently send information about newly opened accounts. And it became convenient for everyone, as a lot of time is saved.

Correctly fill out all the required forms and forms. A state duty in the amount of eight hundred rubles must also be paid. You should open a bank account and present a notice of opening an IP account. Until the beginning of May 2014, this measure was mandatory.

Registration of documents

Before deciding on a responsible step - state registration - a business entity must decide on the type of activity that it will be engaged in in the future, find sources for generating start-up capital and open a bank account. The law does not require everyone to do this. To become an individual entrepreneur, an individual needs to go to the local branch of the FN service Russian Federation submit the following documents:

• passport and its copy;
• Taxpayer identification number and its copy;
• application for transition to a simplified or patent system of taxation;
• application for state registration of an individual entrepreneur;
• message about opening an IP account.

After amendments to the Tax Code, the latter measure was completely abolished. You need to open a current account only if the value of transactions that you plan to conclude with your counterparties will exceed one hundred thousand rubles. Even if you break this amount into several smaller payments, you still have to open an account.

An individual entrepreneur opened a bank account - where should I report this?

First, you need to decide on the choice of a convenient bank. Choose only the one that offers the most profitable options (for example, good interest rates on deposits, low cost of account maintenance and plastic card to him, etc.). The list of documents required by the bank before the actual execution may vary, but the following papers are usually required:

• a copy of the taxpayer identification code certified by a notary;
• a photocopy of an extract from the USR of individual entrepreneurs - it should not be older than one calendar month;
• a copy of the extract from the Federal State Statistics Authority;
• a photocopy of the passport (page with a photo and a page with a residence permit must be located on the same page);
• licenses and permits (if required by the type of your business activity).

After all the necessary procedures have been completed, and your current account has been officially opened, within seven days you must submit a notification to the tax office about opening an IP account. Also, do not forget to provide this notice to the local branch of the RF PF Administration. Remember that if you do not do this, then you will have to pay an administrative fine equivalent to five thousand Russian rubles. A sample notification form to the tax service can be found on the official website of the Federal Tax Service of the Russian Federation.

A notification to the tax authorities about opening a current account for individual entrepreneurs was recently submitted in the form prescribed by law. Moreover, it was necessary to present it only in 2 copies, the first of which remained in the department tax service, and the second was returned to the owner only with the dates, signatures and seals already affixed. The situation is the same with the Pension Fund. The notice must be printed in several copies, one of which is returned to the IP after it is dated, signed and stamped.

From the first days of May this year, the notification form to the tax service has been cancelled. Now, individual entrepreneurs as taxpayers do not need to notify the above authorities that they have bank accounts. This measure was excluded due to the process of simplification of administrative barriers to individuals who are going to apply for state registration of IP.

Message or notification (notification) is a type of document that the management of LLCs or individual entrepreneurs must send to the relevant authorities. With this document, the business organization informs the state services about the opening of a new, their personal settlement account of the enterprise.

The document must be signed by the management of the organization or an accountant. The presence of a seal is also required.

Who and when should have found out about the opening of a new Settlement Account

The law, until 02.04.2014, provided that each subject belonging to the economic activity(IP or LLC), had to notify the state-owned bodies (Tax Service, Pension Fund, Social Insurance Fund) about the opening of the account.

The tax notification of opening a current account must comply with the filling 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 the opening of the account is not provided on time, then in the worst case, the sender will be required to pay a fine in the amount of 5 thousand rubles.

Rules for filling out a notice

When filling out a form for a message about opening a current account, the following nuances should be applied:

• Filling out the document takes place with a pen only with blue ink / fill out the form of the document in electronic form;
• When filling out a document by hand, each one letter corresponds to one separate cell;
• The document is completed twice. One copy remains with the notifying person and the other is sent to the government agency;
• The document is sent either using e-mail, regular mail, or personally with the involvement of a trusted person.

No money is charged for notification of opening a current account - this is an absolutely free procedure.

It is important to note that in May 2014 a law was adopted stating that an entrepreneur should be engaged in notifying non-budgetary state bodies should not.

This must be done by the credit institution in which the account was opened.

Within 5 days, bank employees are required to send a notification to the appropriate regulatory authority.

How to fill out and send the form

There are two types of document that can be sent to government agencies:

1. In handwritten form, using personal transmission, transmission by proxy or by mail;
2. It is possible to send a letter in electronic form.

In the case when the document is transferred personally or with the involvement of a trusted person, one of the copies of the documents must have the stamp of an authority belonging to the state, as well as the date of receipt of the document.

This is done so that the terms of notification are confirmed and in the future there are no incidents with the terms of consideration of documents. The proof will be the second copy left by the sender.

In the case when the document is sent by e-mail, upon receipt, the tax office must send a notification of successful receipt of the application.

Completing page A (form No. C-09-1)

The form for filling out the message No. С-09-1 to the People's Insurance Fund is an original form for notifying government agencies about the creation of a r / s.

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 notice must be submitted no later than seven days after the opening of the account.

If an application is submitted later than seven days, a delay fee of five thousand rubles is charged.

Document form No. C-09-1 includes four sheets of A4 format.

First sheet: Title page

• On the top line of the sheet you need to write the TIN and KPP. When writing a message about opening an IP account, only the TIN is indicated.
• At the top right, it is mandatory to indicate when the tax inspection body to which the application is sent.

For companies, this code corresponds to the location code of the organization. For individual entrepreneurs, the specified code corresponds to the place of residence.

• When filling out the next line, you must specify either the number "1" if the sender is a representative of the organization, or the number "4" if the sender is individual entrepreneur.
• After that, the name of the company / full name of the entrepreneur is entered.
• The lines of information about the person sending the notification are filled in.

In the case when 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)

• Above you must write the number of the open current account, and then indicate the date.
• After that, information about the bank is written. The name must be taken from the "book of state registration of credit organizations."
• After that, information about the location of the bank is written.

For residents of Moscow and St. Petersburg, filling in the fields "district", "city" is not required.

• On the last line, you must specify the TIN, KPP and BIC data.
• At the very bottom is a signature.
• After the form is handed over to the tax authority.

The third sheet is filled out if the account is opened with the federal treasury.

The fourth sheet is to be filled in if the right to transfer finances in electronic form has appeared / ended.

Message from opening an account with the FIU

Currently, individual entrepreneurs or owners of an organization do not need to send a notification to the FIU about opening an account, since a law has been passed that extra-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 the current account.

Notice of opening an account with the Social Insurance Fund

Previously, not filing an application for opening a current account was strictly punished, now, thanks to the law of 2014, an entrepreneur must send a notification only to the tax office.

This means that to send a notification to the FSS about the opening of a R/ac no need.

Notice of opening an account with the IRS

Despite the fact that notifying the tax office about opening a current account may seem like a manifestation of distrust, in fact, this action carries many advantages.

The notification process informs the authorities 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 IFTS of opening an account, as mentioned above.

If the account is opened abroad?

In 2015, a law was passed ( the federal law No. 350-FZ) obliging to notify organizations and citizens of the Russian Federation about the presence of accounts abroad.

The new form is still not exactly approved, but the rules already exist:

1. Notification must be made once a year, informing sum of money at the beginning and at the end of the period.
2. An application is submitted in the same way as a notification about opening a current account is sent.
3. The tax service may require the primary documents of the account, as well as a message about changing the details of the account.

In conclusion, it must be said that you need to send a notification about opening an account credit institutions in which an account was opened - it is necessary if entrepreneurs do not want to pay fines that negatively affect the budget of the entire company.

Do not think that not reporting will help save money, because taxes will not be filed. The tax inspectorate will still find out about the business, and then the fine will already be much higher than the tax amount.

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

Content:

Current account: who can open

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

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

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

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

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

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

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

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

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

Notification deadlines: as it was before

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

According to Russian legislation, the Federal Tax Service has the opportunity to obtain information about the presence of deposits with individual entrepreneurs, about opening a new current account and the movement of funds on it.

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

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

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

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

Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash cash opens a bank account. If you have already gone through the procedure, then now you must notify the tax authority and funds: PFR and FSS. This must be done within seven days, otherwise you 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 transfer them to tax specialists. The tax authorities will keep one copy for themselves, and on the second they will put a mark of acceptance 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 specified period. When closing a bank account, form No. C-09-1 is also issued. In addition, this form is also used when opening (closing) an account with the Federal Treasury and about changes in the use of KESP 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 in both electronically and in handwriting, in the first case, use Courier New 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 the form No. С-09-1 at the end of the article, where you can also download the form С-09-1.

Message about opening a current account sample filling

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

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

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

We will start filling out the form No. С-09-1 with the title page.

Title page:

At the top of the form, TIN and KPP are written for organizations and only 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 LLC - this is "1", for individual entrepreneurs - "4".

OGRN - filled in for organizations,

OGRNIP - filled in by an individual entrepreneur.

KIO - filled in by foreign organizations that opened (closed) an account in the territory of the Russian Federation.

You also need to fill out a section about the person submitting the notification to the tax office.

Here, again, the desired one is selected from the 4 proposed options. Documents can be submitted either by the individual entrepreneur himself, or by his representative, the head of the organization or his representative.

If a representative submits a message about opening an account, then the name of the document confirming his right to do so is given below.

List A.

In the upper field we write the number of the opened account, then the date of opening the account.

The last line contains information about the TIN, KPP and BIC of the bank.

Signed at the bottom of the sheet.

The account opening notification form filled in this way is submitted to the tax authority.