Information about opening an account with IFNS. What the notification looked like and how it had to be filled out. Create a bank account

It is no secret that current accounts are necessary for organizations to carry out non-cash transactions. The procedure for opening bank accounts is regulated by the Instruction of the Bank of Russia dated September 14, 2006 No. 28-I.

In accordance with this instruction, any bank account (whether it be a settlement account or a deposit) can be opened only on the basis of an agreement concluded with a client and submitted by him to the bank of all necessary documents determined by the legislation of the Russian Federation.

So, legal entities (LLC, CJSC, OJSC) to open a current account must provide the bank with the following package of mandatory documents:

• founding documents;
• certificate of registration of a legal entity;
• certificate of registration with the tax authority;
• (form No. 0401026 according to OKUD);
• documents confirming the authority of the persons indicated in the card to manage the funds in the bank account (appointment orders, powers of attorney, protocol (decision) or an extract from it, etc.), as well as copies of passports of authorized persons;
• application for opening a current account (form No. 0401025 according to OKUD). The application form is provided by the bank, since there is no unified form.
• form of a legal entity. As in the case of the application, the form of the questionnaire is developed by each bank individually.

The above list is standard and minimum required. In some cases, determined by the internal regulations and instructions of the bank, the following documents may also be requested from the client:

• extract from the Register of shareholders of the company (for joint-stock companies);
• a certificate (information letter) from the statistical authorities on the assignment of codes according to all-Russian classifiers;
• the bank also has the right to request licenses (permits) from the organization (which are issued to it for the implementation of licensed activities), but only if these licenses are directly related to the client's legal capacity to conclude a bank account agreement of the appropriate type;
• if the current account for the organization is opened by an authorized person, it is necessary to provide an appropriate power of attorney, for the right to carry out the necessary actions;
• a document confirming the location of the management body at the actual address (certificate of ownership, lease agreement, sublease agreement, etc.).
• other documents.

After the client submits all the necessary documents, the bank checks them and identifies the client in accordance with the legislation of the Russian Federation. Usually this process takes several days, after which the bank decides whether to conclude an agreement with the client or not.

The current account is considered open from the moment the bank makes the corresponding entry in the book of registration of open accounts.

Who to send notifications and messages to

In accordance with the legislation of the Russian Federation, the fact of opening a current account by an organization or an individual entrepreneur must be recorded with the tax authority (clause 2 of article 23 of the Tax Code of the Russian Federation) at the place of registration of a legal entity or at the place of residence of an individual entrepreneur, and from January 1, 2010, if the organization or an individual entrepreneur is a payer of insurance premiums, also in the territorial office of the Pension Fund and the Social Insurance Fund (subclause 1, clause 3, article 28 of the Federal Law of July 24, 2009 No. 212-FZ).

Obligation to notify the tax authority on opening a current account is assigned both to the bank and the taxpayer. According to the Tax Code of the Russian Federation, the bank must send a notification to the tax office of the client within five days from the date of registration of the account. In turn, the organization (or individual entrepreneur) is obliged to notify its tax office in writing within seven days (this period is recommended to be counted from the moment of signing the agreement with the bank) by sending a message about opening an account in the form No. C-09-1.

Notification of control bodies on payment of insurance premiums is made by the payers of these contributions at their location no later than seven days from the date of opening the account, by submitting a written message in the established form.

All business entities are required to inform government agencies about opening an account with a credit institution. For this, certain documents are provided. A current account is a bank account used to record customer financial transactions.

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

Basic information

Depending on the intended 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 do not conduct commercial activities;
• individual entrepreneurs;
• legal entities.

The notice of opening an account has a specific form established by law.

There are certain requirements for its design:

• the form is filled in with a pen with blue ink or in electronic form;
• letters must be capital and printed;
• a separate cell is intended for each letter;
• you need to put dashes in empty cells;
• 2 copies of the document are made.

The notice may be sent by email, regular mail, in person, or through a trusted agent. It can be submitted by both managers and other employees by a notarized power of attorney.

When submitting papers in person, one copy is stamped by the state agency and the date of acceptance. This indicates that the organization complied with the deadlines for filing the notification. When sending a notice electronically, the addressee sends a letter confirming their receipt.

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

• registration document;
• paper on tax registration;
• notification of the assignment of statistical codes;
• paperwork to open the location address;
• a record of the beginning of the activity of an economic entity;
• the passport.

The IP will need the following documents:

• registration document;
• the passport;
• code assignment message;
• extract from the EGRIP.

You need to fill out the notification in stages:

1. Organization name (IP) and basic details.
2. Information about the serving bank.
3. The code of the tax service at the place of registration and the category of the taxpayer (legal entity or individual entrepreneur).
4. In two empty cells put the number "1" in each.
5. In the column for the signature put the value "3" for legal entities and "1" - for individual entrepreneurs. Indicate personal information, phone number, stamp.

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

From May 2019, taxpayers do not have to notify non-budgetary funds about opening an account. This responsibility rests with the banks. They have 5 days to do this. Customers are not charged for shipping.

Create 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;
• apply for opening an account;
• wait for a message from the bank about the start of a new account.

Having a current account provides the owner with the following benefits:

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

Since 2010, for all business entities, the obligation has been introduced to inform the IFTS, PFR, FSS about the creation of an account. Until that time, the client reported only to the tax office.

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

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

Change in legislation since 2019

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

Law No. 59-FZ of April 2, 2014 on Amendments to Certain Regulations of the Russian Federation established that from May 1, 2019, taxpayers are not required to notify off-budget funds about opening or closing an account.

From May 2, 2019, it is no longer necessary to notify the tax account of the created account (Law on Amending 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. С-А-4-14 / 8901 dated 08.05.14 and the official comments of the FSS 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 informing lies solely with credit institutions.

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

Who needs to issue a message about opening a current account

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

• tax office;
• pension fund;
• social security.

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

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

Regulatory document	Explanation
P. 2 Art. 23 Tax Code of the Russian Federation	The deadline for submitting a notification about a new invoice 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 PFR	Mandatory notification of the fund about the new account (until May 2019)
Order No. 7-6/457	The notification form of the IFTS on the creation of an account has been approved
Art. 15.33 Administrative Code	Penalty for late submission to the FSS of information on opening an account in the amount of 1,000 rubles or more. up to 2,000 rubles
Federal Law No. 173 of December 10, 2003 on currency regulation and control	In Art. 12 refers to the need to submit a notice of the creation of a foreign account

The developed notification forms for all government agencies had a similar form. So, the required form was on the FSS website. It was not legally approved, so insurers could use it or independently created it.

The following mandatory information was reflected in the social security message:

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

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

Tax Service (IFTS)

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

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

• The tax authority should be informed when two conditions are met: there is an agreement with the bank, the receipt and withdrawal of funds from the account is allowed;
• the message has the form No. С-09-01 and is signed by the director of the organization;
• the document is sent to the inspection personally or in the form of a letter;
• the notice period is one week;
• notified by the IFTS at the place of registration of the taxpayer.

Late informing the tax authorities is punishable by a fine, in addition, the director of the organization may be involved in administrative punishment.

If the message is sent in a timely manner, 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 indicated reasons is corrected by the taxpayer and re-submitted to the inspection.

Pension Fund

Jur. individuals and individual entrepreneurs should remember the need to notify the pension fund about opening an account. A recommended notification form can be found on the Foundation's website. It is filled out by hand or on a computer.

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

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

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

It was required to notify the tax and off-budget funds within seven days. The countdown began from the date following the opening and was made in working days.

Former notification form and procedure for filling it out

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

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

• the 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, the number “1” was put and the organization where the account was opened was selected;
• information about the head or representative;
• date, signature, telephone number of the applicant.

The second page (A or B) reflected the account data: number, date of opening, name and details of the bank. Also stamped and signed by the authorized person. The above data was in the constituent papers of the company, a certificate of state registration of an individual entrepreneur, an agreement with a bank.

The FIU notice contained the following information:

• information about the insured;
• PFR registration number, branch name;
• account information: number, date of opening;
• bank information;
• date, signature of the applicant, stamp.

Social Security provided similar data. Attachments to the notification were a certificate of opening an account and a copy of the power of attorney confirming the authority of the contractor. The title page contained information about the applications.

What's new in 2019

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

The forms of notifications and the procedure for submitting them by a credit institution to the tax office are regulated by Art. 86 of the Tax Code of the Russian Federation. It contains a link to the Order of the Federal Tax Service No. ММВ-7-14/ [email protected] dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to accounts of citizens.

The document contains the following information:

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

The notification form for a new account of an individual is established by the same order of the IFTS (Appendix 3) and has the 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 IFTS 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 the issues of taxes and fees.

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

It is convenient to prepare a document using the free program "Taxpayer of Legal Entities". You can transfer it to the bank in person, by mail, via the Internet.

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

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

An entrepreneur or a legal entity opens a bank account. Within 7 days after opening an account, an individual entrepreneur (legal entity) must inform the tax authority, PFR, FSS about this by sending account opening notifications(Article 23 of the Tax Code of the Russian Federation and Article 28 of the Federal Law No. 212).

The Tax Code of the Russian Federation and Federal Law 212-FZ “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” regulate the procedure and terms of the relevant authorities for opening a current account.

Notice of opening a current account- this is a written notice of the actions taken by the entrepreneur with bank accounts. The notice of opening a current account is filled out on the form of the established form by hand or in electronic form in the "Legal Taxpayer" program. It is necessary to fill out a notice of opening a current account in two copies - one of them, after marking the relevant authority, will be returned to the sender.

Completed notices of opening a current account can be sent by registered or valuable mail or brought in person to the territorial offices of regulatory authorities.

The notice of opening a current account with the tax authority is filled out in accordance with Form No. С-09-1 with the obligatory indication of the following details:

TIN (individual taxpayer number);
checkpoint;
type of organization;
Name of the organization;
OGRN (for IP - OGRNIP);
reasons for the action (opening - "1", closing - "2");
place of action (bank - "1", body of the Federal Treasury - "2")

In the notice of opening a current account for the Federal Tax Service, 2 sheets are filled out - the title page and sheet A or B, depending on the place of opening the account (in the bank - sheet A, in the Federal Treasury - sheet B).

The title page contains information about the organization, its leader, as well as the date of dispatch and the signature of the responsible person.

The second sheet says:

1. current account number;
2. date of opening a current account (day, month, year);
3. location of the bank (treasury);
4. details of the bank or treasury (TIN, BIC, KPP);
5. seal of the organization;
6. signature of the responsible person.

A copy of the certificate of opening an account from the bank is attached to the notification.

To notify the Pension Fund of Russia about the opening of a current account, the form recommended by the Pension Fund of the Russian Federation is used, which indicates:

Name of LLC (IP);
details of the organization (TIN and KPP);
registration number of the legal entity (individual entrepreneur) in the FIU;
the name of the PFR branch in which the organization (or individual entrepreneur) is registered;
information about the bank;
number of calculated light;
date of opening a current account;
seal;
the date the notice was sent and the signature of the responsible person.

Examples of filling out notifications about opening a current account can be viewed by typing the appropriate request on the Internet.

The notification for the Social Insurance Fund shall contain similar information.

If information about opening a current account is not provided to the regulatory authorities within a week, the persons guilty of this may be subject to a fine - for individual entrepreneurs and officials, its amount is 2,000 rubles, for legal entities - up to 5,000 rubles.

To fill out the notice of opening a current account correctly, first study the filling samples on the Internet.

Hello! Today we will tell you about the notification of opening a current account. From the article you will learn where the notification is submitted, who should do it in 2019, in what form and why it is needed.

Notification to the tax office about opening a current account

An account opening notice is a document that confirms the existence of an account with a banking organization. Recently, it was mandatory for individual entrepreneurs to notify the tax authority about the opening of a RS. But in 2014 there were changes in the legislation, on the basis of which this responsibility was assigned to the accounting department of the banking organization.

Simply put, in 2019, it is the banking institution that notifies the IFTS about the opening of the RS. Bank employees have 5 working days for this.

In addition, since 2014, the liability of LLCs and individual entrepreneurs for failure to provide information on opening or closing accounts has been abolished. Until that time, the fines were serious, especially if the violation was by a legal entity.

Notification of the FIU about opening an account

Currently, IP and legal entities persons are not obliged to notify the Pension Fund about the opening or closing of the RS.

These amendments to the legislative framework were registered by Federal Law No. 50 of 04/02/2014. The adoption of this law has greatly facilitated the life of entrepreneurs and saved them from unnecessary paperwork.

Previously, entrepreneurs had an obligation to notify the FIU about this within 1 working week from the date of opening an account. Today, organizations that do not have employees are also not required to notify the fund.

Notification of the FSS on the opening of the R/ac

Starting in the spring of 2014, the entrepreneur is no longer required to notify the FSS of opening a current account.

It does not entail any penalties. The innovation also applies to accounts issued in foreign banks.

Sample letter for opening a bank account

Order until 2014

Previously, after activating the RS in the bank, all entrepreneurs had to notify the regulatory authorities about this. To notify the Federal Tax Service, a special form C-09-1 was used. It was made in duplicate, and each of them consisted of 2 sheets.

On one sheet they indicated information about the individual entrepreneur or LLC, on the second - the details of the banking organization. No state duty was charged for notification, and notarization of the form was not required.

The most important point was the notice period - a week (7 working days). Its violation was fraught with penalties. Due to the fact that settlement accounts can be opened in several banking organizations, the amount of the fine could turn out to be impressive. That is, the notification had to be drawn up separately for each account.

The notification form was filled in two ways:

• using a PC;
• manually.

When filling out manually, it was necessary:

• use only a ballpoint pen with blue ink;
• write in block letters, with each letter placed in a separate cell.

On the notification form, the head of the company and Ch. accountant, the firm's seal was also affixed. A mandatory attachment to the notification was a certificate from the bank on the opening of the RS. At the same time, the period for the preparation and issuance of this certificate was not fixed by any standards.

The certificate was obtained either by contacting a banking organization or the tax authorities. The first option was more common.

Notification could be sent by mail with a letter with a declared value and a description of the attachment. At the same time, the stamp confirmed the date of sending the document. It was mandatory to notify the FSS and the FIU, otherwise the fine was inevitable.

Accounts outside Russia

With regard to the process of currency regulation, the legislation obliges the founders of the company to provide the Federal Tax Service with information related to the opening, closing of accounts and deposits placed in banking institutions located outside of Russia.

In addition, you need to notify about changes in details. And also keep in mind that money transfers to your accounts opened in foreign banks are controlled by the tax authorities. When a company operates outside the borders of the Russian Federation, the entrepreneur himself has to notify the regulatory authorities.

What does a notice of opening a current account in form C-09-1 look like in 2019? What is it for? By whom, how and where is it served?

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:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

To carry out its activities, an entrepreneur is required to register with the Federal Tax Service.

This process involves the collection of a package of documents, which until 2019 included a notification informing about the existence of a current account.

It is provided in the form C-09-1 established by law. Let's consider in more detail why it is necessary.

A business entity in the process of carrying out business transactions uses a non-cash bank current account.

To comply with current legislation, an entrepreneur must inform the Federal Tax Service about the existence of a bank account. For this, a special form is used.

What changes come into effect in 2019? Consider the issue of reporting to the Federal Tax Service in more detail.

Important Points

The changes adopted in the legislation regarding the procedure for opening a personal account for individual entrepreneurs have greatly simplified the registration process with the Federal Tax Service.

But the issue of providing a message about opening an account in this regard has become even more relevant.

What you need to know

Until 2019, an individual entrepreneur had to independently transmit a message to the Federal Tax Service at the place of his registration within seven days.

The procedure for transferring the form until 2019 could be performed:

In 2019, the obligation of an entrepreneur (for example, as a legal entity), who also has a place of registration address, to independently bring (send) a message to the tax office about opening a bank account, was legally abolished.

Who is now transmitting the message to get started with ? The bank does it.

Who draws up the form

Since 2019, the current legislation of the Russian Federation regulates:

Document C-09-1 is filled out by the bank	Namely, a specialist who services an agreement with an entrepreneur
The banking institution independently transmits a message to the FIU, the Federal Tax Service within the regulated period	As a rule, the form is filled out by a bank employee on the day the account is opened for an entrepreneur with a TIN. Has the deadline changed in 2019? No. The notice must be submitted to the Federal Tax Service within 7 calendar days. Please note - not working (from Monday to Friday), but calendar. In fact, the term is reduced
On the day of closing the current account, the procedure is carried out in a similar way, with the same conditions.	How was it before 2019? The bank closed the current account within several banking business days. The entrepreneur could not carry out settlement and cash transactions on the account. A message was sent to the Federal Tax Service on the non-working bank account about the closure of the bank account. How was it in 2019? The procedure for closing an account and reporting to the tax office combined in time

Legal framework

Until 2019, the main regulatory documents were the Tax Code of the Russian Federation and orders of the Federal Tax Service.

Today, the legal framework includes:

1. Appendix No. 1 to.
2. In editorial.

The regulatory documents governing the form of the message are indicated in the form itself to confirm the relevance of the legal framework.

Before filling out this form, he must check the correctness of filling and the relevance of the selected form.

Since 2019, this obligation has been assigned to a specialist (operator, manager) of the bank in which the current account is opened.

The fields are divided into cells. One character must be entered in each cell. The form for filling out the form is handwritten.

Symbols and signs must be written in block letters, which causes some inconvenience. Filling in the electronic form greatly speeds up the process.

At the same time, the form of the message looks neat and without blots. Errors and corrections in the form are not allowed. Such a form will not be accepted, it will need to be rewritten.

When opening an account, all information is provided to a bank employee by the owner of a current bank account - a business entity.

The document form C-09-1 has the following structure:

1. Legal framework (orders of the Federal Tax Service).
2. The name of the form.
3. Type of organization (five types in total).
4. , OGRNIP, KIO.
5. On the left side of the form, additional data, e-mail address, TIN are indicated.
6. The right side of the first page must be completed by an employee of the Federal Tax Service.

For convenient and quick work with the form, footnotes and explanations are indicated below. The second page of sheet A has the following structure:

1. Information about the account in the bank that opened or closed the account.
2. account number.
3. Account opening/closing date.
4. Location.
5. Region code.
6. Entrepreneur registration address.
7. TIN, KPP, BIK.

Sheet A ends with the phrase "I confirm the accuracy and completeness of the information indicated on this page: __________ full name)".

This procedure is mandatory, therefore it is recommended that you carefully read page 2 of sheet A if you need to correct erroneous information.

Page 3 of sheet B contains detailed information about a personal account opened or closed with the Federal Treasury (another body that opens and maintains personal accounts).

The information on page 3 is the same as page 1, so it's easy to complete. This page must be signed and signed by the entrepreneur.

Sheet B on page 4 contains information about the emergence of the right (termination of the right) to use CESP for electronic money transfers.

Contains fields similar to pages 1, 2 of previous sheets. Convenient and easy to fill. The signature of the entrepreneur is required to confirm the correctness of filling.

How to fill out

The form is filled out in accordance with the rules set forth in the regulatory documents of the Federal Tax Service. The language of filling out the document is Russian.

When filling out the sections, the originals of the registration forms are required so that the information entered in the fields and columns of the message matches the documents of the entrepreneur.

It is not the bank employee who is responsible for the correctness and reliability of the information, but the owner of the current account, that is, the business entity.

The form is filled out once at the beginning and end of work with a bank account. If the entrepreneur opens a current account in another bank, the form will need to be filled out again.

Video: we opened a bank account, we inform the Tax Office

The number of forms to be filled out corresponds to the number of legal entities opened or closed.

And also check the correctness of the file, and then transfer the verified document to a bank employee who will quickly enter the numbers of settlement accounts and other service information.

The time to complete the message will be significantly reduced. The entrepreneur will only have to sign the sheets.

Sample document

A sample notification message about opening a current account in the form C-09-1 in 2019 can be:

For a more detailed acquaintance with this document, we suggest that you consider the sample of filling out the notification below.

This will allow you to determine if the bank employee made mistakes when compiling the document. It is worth paying attention to this before signing the completed form.

Submission procedure

The changed business conditions freed the entrepreneur from the need to independently draw up a message on opening a current account in the form C-09-1 in 2019, as well as submit it to the Federal Tax Service and the social insurance fund. Now these functions are fully entrusted to the bank.