Account closure notice. Notice of opening a current account is not required. By post

Cashless payments are an essential attribute of modern economic activity any entrepreneur or company. For its implementation, a bank account is opened. It reflects the state of available funds. Naturally, public services and funds need to know about opening or closing current accounts. Therefore, there is a need for appropriate notifications to these services and funds. In particular, these are the IFTS, the FSS and the PFR.

Until recently, the owner had to provide notification of opening a current account. Within seven days from the date of opening, the relevant notification should have been received by the tax service. Otherwise, the company or entrepreneur was punished with a fine. Exactly the same procedure accompanied the closing of the current account. Therefore, the Federal Tax Service had to provide a notification form for opening (or closing) an account. It consisted of three pages, which reflected information such as the name of the company (or last name for an individual entrepreneur), its TIN, reason code for setting up, account details (the bank address, its TIN, KPP, BIC, in fact, the current account number) were entered here) , as well as the date of its opening or closing. As we mentioned above, late submission of this form (or lack of notification at all) entailed the responsibility of the head and chief accountant, as officials(they were threatened with a fine of one to two thousand rubles), and a company or an individual entrepreneur could be fined in the amount of five thousand rubles. We will talk about the tax notification about opening a current account in 2016 below.

In addition to the fact that the organization or individual entrepreneur had to notify the IFTS, the PFR and the fund should also have been notified of the opening or closing of current accounts social insurance. The notification procedure was exactly the same as for the tax authorities, as well as the punishment for its absence or late provision. This at one time led to the fact that many companies and entrepreneurs were fined, despite the fact that the notice of opening a current account was provided to the Federal Tax Service, but the PFR and the FSS were not notified.

Starting from May 2014, the obligation to notify the tax, FIU and social insurance was removed from the owners of settlement accounts. That is, for example, a PFR notification about opening a current account in 2016 is provided not by the company that opened it, but by the bank in which this account was opened (or closed). And now you will not face penalties for the fact that your accounting department forgot to provide a notification.

The article will talk about notification when opening a current account. What it is, why it is necessary and how it is formed - further.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Each business entity is obliged to inform the state authorities about the opening of a current account. What else do you need to know about this process? Whom to notify, and how to make a notification?

Basic information

The account can be current, deposit, settlement. They differ from each other in purpose and currency.

The following categories of citizens can issue a current account:

Settlement account - an account of the bank's customers, which reflects financial condition money in the account.
The notification has a clear form approved by law.

There are certain conditions for the execution of the document:

• the form is filled in with blue ink, it is also allowed to fill it out on a computer (electronic version);
• letters fit into each cell separately;
• must be completed in duplicate.

Notification can be sent in several ways - in in electronic format, by mail, in person or via .

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

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

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

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

• certificate of registration of a legal entity;
• a document confirming registration with the tax office;
• notification of the assignment of a statistics code;
• extract from the register of legal entities;
• documents for opening a legal address;
• about the opening of the organization;
• passport.

An individual entrepreneur provides other documentation:

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

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

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

Starting from May 2019, there is no need to notify the extrabudgetary authorities of the state about an open account. This one lies on the one in which the account is opened.

Bank employees must send the necessary notification to the relevant control body within 5 days.

What it is

Notification is a document that organizations of any form of government and individual entrepreneurs send to extra-budgetary funds, reporting that they have opened a new current account.

Signed by the head of the company and the accountant, stamped. A notice is a written document that notifies you of an action.

In this case, about opening an account. For him there is a special form. Notifications have been canceled for now.

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

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

How to fill out the notification correctly:

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

If the document is filled out by hand, then all letters must be in hard copy and capitals. The data must be truthful, if there are errors or corrections, the form is considered invalid. In this case, you need to fill out a new form.

The procedure for opening a current account is not so simple. Before you start using the account, you need to notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and opponents were immediately found. As soon as the changes were introduced in May 2019, the obligation to notify the regulatory authorities of the power disappeared.

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

Why is it needed

Why is notification necessary? This process involves a written notification government agencies that a new account has been opened and is ready for turnover.

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

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

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

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

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

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

Legal framework

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

According to, adopted on July 24, 2009, until May 1, 2019, the notification of opening an account was mandatory.

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

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

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

Who to notify about the opening of a current account

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

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

To the tax office (FTS)

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

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

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

If the tax inspectorate is not notified on time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be held administratively liable.

A fine of 1,000-2,000 rubles is charged from him. If the notice was sent within the time limit, but an error was made when indicating the account number or an old-style notice form, no penalty is provided.

In the FIU

In addition to the tax service, it is also necessary to notify the Pension Fund. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.

You can find the notification form on the website of the Pension Fund. It is also recommended, but not approved by the state.

If the notification is provided in an arbitrary form, it must contain the following information:

• name, address and code of the applicant;
• registration number of the policyholder;
• current account number and bank details;
• opening date;
• company signature and seal.

The message to the Pension Fund is submitted in two copies. The second will be returned to the applicant - it will bear the seal of the regulatory authority, the signature responsible persons and date of receipt.

The form is filled either by hand or on a computer.

In the FSS

Starting from 2010, a legal or natural person must inform the Social Insurance Fund about opening an account. This must be done within a week.

There is no need to notify the authority if one of the following accounts is opened - deposit, loan or transit.

There is a form on the service website that you need to fill out and submit. This form is not established by law, so the notification can be made in any form.

The following details must be entered on the form:

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

It is necessary to notify about each new account. If there are several of them open, the form is filled out for each separately.

At what time

A current account can be opened both in rubles and in foreign currency. The notification is sent to the appropriate authorities of the state. Prior to 2019, the notice period was 7 days.

If the account is opened abroad

To run a business, you need a bank account. How to notify about opening a current account abroad? Residents Russian Federation considered - organizations that are created in accordance with the legislation of the Russian Federation; those outside the state.

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

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

When funds are first transferred from Russia to a foreign bank, a notification is provided to the credit institution tax office about opening an account.

It must contain a mark that the invoice has been accepted. It is possible to transfer finances to it both from Russian banks and from foreign ones.

If the deadlines for notification are violated, a fine of 1 thousand - 1.5 thousand rubles is threatened. If the notification was not filed at all, the fine increases to 5 thousand rubles.

Thus, after opening a current account, it is imperative to notify extra-budgetary funds of this action - the tax service, the Pension Fund, the Social Insurance Fund.

The term is a week, otherwise you will be liable in the form of a fine. Form is set. Starting in 2019, there is no need to notify services. These are handled by the bank where the account is opened.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Therefore, FREE expert consultants are working for you around the clock!

There are several types of accounts that can be opened at the bank: card, loan, deposit, personal, current.

Currency and purpose are the main features by which these accounts differ from each other. Current accounts are most common among ordinary citizens, if the profession is in no way connected with entrepreneurial activity. But the subjects of this activity prefer to use current accounts.

Settlement accounts become a kind of account for the organization's clients, which helps to understand the state of the client's financial situation. The tool helps to carry out transactions involving the use of cashless payments.

Basic information about the document

Notices are documents that are sent to regulatory authorities. Entrepreneurs, therefore, report to them after the commission of certain actions.

The document must contain a signature on behalf of the accountant and a senior person in the company. After that, a seal is also placed at the bottom.

Typically, notification forms include the following information:

1. Date and signature along with contact phone number.
2. Founder information.
3. Description of the place where the account was opened.
4. Special code.
5. The name of the organization or personal information of the individual entrepreneur.

Forms can be filled out using electronic format. The main thing is that letters and numbers remain legible. When filling out by hand, printed characters are put. Errors and corrections will result in the form being invalidated.

Sending a notification

There are several solutions for those who need to send papers to the appropriate organizations.

Using an electronic form

To do this, just visit the official website of the Federal Tax Service nalog.ru. There you can not only send existing documents, but also issue them again if necessary. Notification form C-09-1 was no exception to the rule. If necessary, on the site you can contact consultants online and find samples for compiling the form itself.

Via mail or in person

If mail services are used, it is enough to send a valuable letter informing about the opening of a current account.

The main requirement is the presence of an inventory with those documents that are inside the letter.

It is easy to determine the date of dispatch by the stamp. One is placed on a copy that is kept by the compiler. The second is needed for documents accepted by the Tax Service.

You can also submit the form yourself. It is enough to personally visit the tax office, which is located at the place of registration of the main enterprise.

Transfer through a proxy

A trustee can deal with this issue if the leader himself does not have time for this. Then a power of attorney is drawn up in order to give another person the appropriate authority. It will help confirm that a person has the right to perform certain actions.

It does not matter when exactly the company was registered. Most main factor- day and time when the current account was opened. The maximum period for issuing and sending notifications is seven working days from the date of opening. Violators may face sanctions if they did not comply with this time without good reason.

Information about fines

An administrative fine is a natural consequence for those who violate any rules when drawing up a document or miss the deadlines established by law, although there are no good reasons for this. At the same time, no one has the right to block the account and it does not matter, in full or in part.

Account blocking is allowed only for those who have not submitted one of the types of reporting documents to the regulatory authorities. If the deadlines for filing applications when opening accounts are simply violated, then a fine is imposed.

It is important to remember that a separate notice must be issued for each current account opened, even if all instruments are used in the same financial institution. A fine is imposed depending on how many documents were not submitted.

The initial minimum amount is 5000 rubles. If three applications are not submitted, for example, then the amount is multiplied by three. At the same time, it is necessary to report this action not only to the tax service, but also to the MHIF, PF, FSS. Failure to comply with this requirement also entails a fine of up to 5,000 rubles.

Opening an account abroad

It is acceptable to use accounts both in rubles and in foreign currency. The notification must be sent to the tax service of the state where the entrepreneur is served. Deadlines for this remain standard - seven days. There are also no restrictions on the number of accounts abroad.

You will need to collect certain papers before using the services of the bank. The list is not that big:

1. . It is not required for individual entrepreneurs.
2. A document to confirm that Rosstat gave the originator codes corresponding to the activity.
3. A document confirming the completion of the state registration procedure.

It is recommended to study in advance the tariffs for opening an account with organizations that are closest to the office or to the main place of residence. Most large organizations always cost more. It should be borne in mind that the rules of service also differ, including those related to opening current accounts.

According to the law, law enforcement may require from banks or tax authorities information about current accounts that are opened with a particular client. Representatives of the tax service itself also have this right.

Such a document can be obtained two ways: sending an application to the local IFTS and submitting an application to the bank.

Additional paperwork will be required in order to certify the account. This is especially important for individual entrepreneurs. They need:

• license, if the activity falls under the relevant requirements;
• passport for identification.

One passport will be enough if the activity is not subject to licensing.

In some cases, they may require a card with a sample signature of the applicant himself or a person who is empowered to perform certain actions on his behalf. But this is usually only necessary for those who plan to make electronic payments.

According to internal rules financial institutions, they must separately inform their customers of the fact that an account has been opened or closed. The seven-day period for processing and sending notifications to the tax authorities is counted from the moment the taxpayer himself received the relevant information from the bank.

If it is the bank that is to blame for the fact that the information was received too late by entrepreneurs and managers, then penalties cannot be applied. In this case, the court will always take the side of the owners of the enterprises.

The presence of errors and inaccuracies

Some inspections impose fines on entrepreneurs due to failure to provide real information about the account. But the courts say otherwise. They clarify that the presence of technical errors and malfunctions does not lead to the appearance of the offense itself. There is no separate responsibility for such misconduct.

Finally, you cannot be penalized twice for missing information on the same account. You can not be punished twice for the same violation. This rule applies to any field of activity. Therefore, in this case, the courts will be on the side of the entrepreneurs if the proceedings begin.

You can learn more about tax notifications about opening and closing deposits in this video.

Each business entity will have to be puzzled by the design of a bank current account, starting to conduct their business. The legislation of the Russian Federation provides for state registration of all entrepreneurs. This procedure involves a number of related steps.

One of them is a checking account. Previously, the condition was met - to notify the designated authorities, for example, the tax service, of the opening of a settlement account without fail. Legislative changes have simplified the process.

What is a checking account

Settlement account - a bank account of a legal entity with an independent balance, where funds are stored, through which non-cash settlements with other persons take place. The customer's bank account displays the financial status of the account and enables convenient business transactions for the customer. There are several types of main bank accounts:

• current;
• deposit;
• facial;
• settlement.

Current mainly use individuals who are not doing business. R / s is used by entrepreneurs. Such an account is opened:

• individuals - individual entrepreneurs;
• legal entities - various forms of ownership.

Mandatory informing the tax service at the opening of a settlement account could not be ignored. You had to notify yourself or by resorting to paid services a consulting or outsourcing firm that will take care of the timely notification of all interested authorities.

Open a bank account

It is not difficult to open a bank account in a bank, just follow these steps:

• choose a reliable bank that will serve the client's account in the future;
• ask a bank employee for a list of necessary documentation when opening a bank account;
• to write an application;
• prepare and send documents for opening a bank account;
• receive a bank notification about the activation of a new account.

The simple process of issuing a r / s takes from a couple of hours to several days.

Opening a current account brings exclusive benefits to the owner:

• funds are securely protected;
• the possibility of cashless payments, saves time when concluding a transaction;
• bypassing a personal visit to various services and funds, you can make the necessary payments.

Before the changes take effect legislative changes all persons conducting entrepreneurial activities were required to notify the following authorities about the registration of a cash register:

• tax service;
• Compulsory medical insurance fund of the Russian Federation.

Ignoring the legal norms established by the state, entailed the imposition of an administrative fine.

Notice to the IFTS in 2016-2017

In the recent past, all subjects entrepreneurial activity after activating the bank account, a notification letter was sent to the IFTS. Changes to tax legislation have abolished this condition.

Form C-09-1 was used to notify the tax authority. The form was filled in 2 copies, consisting of 2 sheets each. The first one indicated data on IP or legal entity, the second contained information about the details of the bank.

The tax notice was not subject to state duty and did not require notarization. The main nuance was the notice period - no more than seven working days. Delays were subject to penalties.

The amount of the fine was floating. This is due to the fact that it was possible to issue an account in several banks at the same time. The penalty is calculated taking into account the delay of each individual account. Accordingly, the notification took place separately in the specified form.

If there were any difficulties in notifying the IFTS about the opening of an account, one could turn to competent consulting or outsourcing firms for help.

Making a notice

Filling out the established form took place in a certain order:

• manually;
• on PC.

Filling manually prescribed:

• using only a ballpoint pen filled with blue ink;
• information was presented block type, a separate cell was allocated for each letter (stretching or clamping of letters was not allowed);
• instructions for the remaining empty cells were given directly when filling out the form in the IFTS.

You could also use mail. The notice was issued in the form of a valuable letter. The stamp placed on the document (both on the first and on the second copy) confirmed the time of sending the notice.

Other authorities (PF, FSS) were also subject to mandatory notification of the opening of a current account. Ignoring the procedure for notifying other authorities also led to the imposition of penalties.

Today, there is no need to carry out such notifications when opening a bank account in a bank.

Additional Documentation

It is worth mentioning the existence of an equally important document - a certificate of an open account from the tax authority. You could get it:

• by contacting the bank branch personally with a request;
• submit a request to the local tax office.

The first option was more often used.

To obtain a certificate, it was necessary to fill out an application (there was no established form) and hand it over to employees of a financial or tax institution. The application indicated full information about the applicant, details of the bank in which the current account was opened, etc. The period for preparing and issuing a certificate was not fixed by the standards.

Today, all financial institutions take on the responsibility of notifying all government agencies (PF, FSS, IFTS, etc.) about opening a new current account.