Message about opening a current account. Notification to the tax office about the closure of a current account: fines for late notification

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

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

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

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

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

Message about opening a current account, sample filling

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

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

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

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

Title page:

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

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

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

OGRN – to be filled out for organizations

OGRNIP - filled out by an individual entrepreneur.

KIO – filled in by foreign organizations that have opened (closed) an account in the Russian Federation.

You also need to fill out the 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 his representative, the head of the organization or his representative.

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

Leaf A.

In the top field we write the number of the open account, then the date of opening the account.

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

A signature is placed at the bottom of the sheet.

The completed account opening form is submitted to the tax authority.

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 opening 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. Concerning 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 department 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.

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;
Identification;
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.

The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. It is a vital part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study:

territorial accessibility of the bank
cost of opening and maintaining a current account
the amount of fees charged for all kinds of financial payments and transactions
reliability and stability in the market

The last point is especially important. The policy of “cleansing” the banking system implemented in recent years puts enterprises, especially legal entities, at serious financial risk. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open an account and the cost of servicing a current account in it. True, sometimes banks hold special promotions to attract new customers, thanks to which there is a real opportunity to open an account for free or on obviously favorable terms. Having decided on the bank, the next question that entrepreneurs face is whether they need to notify the tax office about opening a bank account.

How to notify the tax office about opening a current account

From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account.

These positive changes became possible thanks to the entry into force of the Federal Law of April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current accounts.

It should be noted that until May 2014, the law required enterprises and organizations of all forms of ownership to notify the tax inspectorate not only of all their actions with current bank accounts, but also of transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify tax authorities about the opening and closing of electronic wallets, just like with a current account. At one time, this obligation unpleasantly struck many representatives of small and medium-sized businesses, who considered it a serious restriction of their rights.

Historical reference

Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy for supporting small and medium-sized businesses, constantly voiced by the government, is gradually being implemented.

The procedure for notifying the tax inspectorate about the opening and closing of a current account before May 1, 2014

Until May 1, 2014, citizens - individual entrepreneurs, as well as legal entities, being taxpayers, were obliged to strictly notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at the place of your state registration.

Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”

The notification was a written message in a certain form in two copies. It necessarily contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the current account number. When personally submitting a notice of opening or closing a bank account, a representative of the organization had to receive a stamp from the tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application.

It could have been by mail

Another option for submitting notice of the opening and closing of bank accounts was permissible through the federal postal service. In this case, a registered letter had to be sent to the tax service. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents.

Enterprises and organizations had no right to send such notifications in any other way, in particular through electronic means of communication.

The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished.

But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, government agencies implement the carrot and stick model. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers.

Now tax authorities have the full legal right to demand and receive certificates from banks with information on cash flows at enterprises and organizations, as well as personal accounts of individuals.

Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!