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Application for opening a current account sample. Notification of the tax service about the opening of an individual entrepreneur 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 fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account if they wish.

Document history

Before the entry into force of Federal Law No. 212 of May 1, 2014, a legal entity was obliged to notify the tax authorities about all open bank accounts. Since 01/05, 2014, the situation has changed and it is no longer necessary 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 will face for late notification. The adopted law made the life of the enterprise much easier. 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 if such an obligation was ignored.

Who should have known about the opening of a new account?

Three government services should have received notification of the account opening:

Federal District Tax Service with which the enterprise was registered;
branch of the Social Insurance Fund;
branch of the Pension Fund.

All of these regulatory organizations are involved 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 receipt of an invoice.

This had to be done using a completed written notification, for which a specialized paper notification form was created. Let us remind you once again that such a document has now become optional.

Rules for filling out the notification

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

Methods for filling out the form

The message about opening an account to the tax office and funds could be filled out manually or using a special program. At the same time, blots, corrections and unclear information were not allowed. Such a form was signed by the general director, and the seal of the enterprise was placed at the bottom.

Required fields of form No. C-09-1

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

A note must be made indicating 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, OGRNIP or OGRN) were also filled out. Next, you had to declare the head of the company or his official representative. Date, contact telephone number and signature were also required.

Filling out page A (form No. C-09-1)

Information about the credit organization was indicated on sheet A. The name of the bank, BIC, its address, INN\KPP and current account number were written in special lines. The type of account (settlement, transit, currency) was also indicated. The exact information about opening a current account was duplicated in the bank certificate about opening the account.

Sending a notification to the Pension Fund

Slightly different information was provided for the Pension Fund. Along with the required details - the full name of the legal entity, full name of the individual entrepreneur, checkpoint, tax identification number - the form indicated the personal registration number assigned when registering the company.

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

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

The information sent to the FSS was similar to that which contained the message about opening an account with the tax office. The only difference was the registration number indicated on the title page, issued by the social insurance fund. The message must be accompanied by a bank certificate confirming the opening of the account. And if several accounts were opened, a separate sheet was filled out for each.

Notification about opening an account to the tax office, deadlines

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

A notification about opening an account had to be submitted to the tax office 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.

Due to the simplification of this obligation, penalties have been abolished, and companies do not need to worry about failure to meet deadlines. But the cancellation of the obligation does not mean that information about the accounts does not reach the regulatory authorities. It’s just that modern technologies allow banks to independently send out information about newly opened accounts. And this has become convenient for everyone, as it saves a lot of time.

An entrepreneur or legal entity opens a bank account. Within 7 days after opening an account, an individual entrepreneur (legal entity) must inform the tax authority, Pension Fund, Social Insurance Fund about this by sending notifications about opening a current account(Article 23 of the Tax Code of the Russian Federation and Article 28 of 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 deadlines for the relevant authorities to open a current account.

Notification about opening a current account- this is a written notice of actions taken by an entrepreneur with bank accounts. The notice of opening a current account is filled out on the established form by hand or electronically in the “Legal Taxpayer” program. It is necessary to fill out the notification about opening a current account in two copies - one of them, after being noted by the relevant authority, will be returned to the sender.

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

The notification of opening a current account to the tax authority is filled out in form No. C-09-1 with the obligatory indication of the following details:

TIN (individual taxpayer number);
checkpoint;
type of organization;
Name of the organization;
OGRN (for individual entrepreneurs - OGRNIP);
reasons for action (opening - “1”, closing - “2”);
place of execution of the action (bank - “1”, Federal Treasury authority - “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 location of the account opening (in the bank - sheet A, in the Federal Treasury - sheet B).

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

The second sheet indicates:

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

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

To notify the Russian Pension Fund about the opening of a current account, use the form recommended by the Pension Fund, which indicates:

Name of the LLC (IP);
details of the organization (TIN and KPP);
registration number of the legal entity (individual entrepreneur) in the Pension Fund of Russia;
name of the Pension Fund branch in which the organization (or individual entrepreneur) is registered;
information about the bank;
design light number;
date of opening the current account;
seal;
date of sending the notification and 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 notice to the Social Insurance Fund provides similar information.

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

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

Despite the fact that it is not necessary to open new bank accounts when registering a legal entity, all businessmen, as soon as they have completed the procedure for registering an enterprise, contact the bank with an application to open an account. But even when closing an account, some difficulties may arise. Not so long ago, all legal entities were required to notify the tax and non-budgetary funds of the closure of an account. Often difficulties were caused by reporting to the tax office about the closure of a current account. Many simply did not realize that the termination of the contract with the bank must be reported to the relevant authorities.

What has changed and how was it before?

Such a seemingly minor violation could result in the imposition of penalties. However, not so long ago, in May 2014, amendments were made to the Tax Code, on the basis of which, instead of legal entities, the bank submits data to the tax office.

The procedure and procedure for submitting reporting documents to the tax authorities was prescribed in a number of regulations. To find out the details, you could simply call the tax office to which the information was submitted and find out what actions need to be taken.

Taxpayer obligations

According to Article 23 of the Tax Code of the Russian Federation, all legal entities were required to submit to the tax office within seven days from the date of filing the application with the bank.

According to paragraph 3 of the same article, not only commercial organizations and individual entrepreneurs that work on the territory of the Russian Federation, but also all individuals who carry out private paid practice were required to submit to the tax office.

Liabilities of banks

Responsibility for the timely transfer of data lies not only with legal entities, but also with employees working in financial institutions. According to Article 86 of the Tax Code of the Russian Federation, within five days from the date of termination of the contract with the bank, employees responsible for reporting are obliged to transfer information about the completion of these transactions to the tax and duties inspectorate.

Procedure for submitting information

All information about banking transactions with accounts is submitted in the manner prescribed by the legislation of the Russian Federation. According to the regulations, all data, including the application for closing a current account to the tax office, was previously submitted to the tax and duties inspectorate, to which a notification about opening an account was also sent.

Credit institutions submit information on termination of banking service agreements at the place of registration of the financial institution. As for branches, they must send data on closing deposits to the tax office at the place of registration of the head bank. The address at which the bank is registered is indicated in its constituent documents.

Particular attention should be paid to submission deadlines. Speaking about the time frame, you need to take into account that all regulations indicate the period in working days, and not in calendar days. This nuance is stipulated in Article 6 of the Tax Code of the Russian Federation (clause 1). Now, deadlines do not matter for legal entities. Only the bank is obligated to comply with them.

Notification of the closure of the account should have been submitted only in writing and in the form established by law.

Individual entrepreneur current account: Video

Responsibility for violation of the law

More recently, in accordance with Article 118 of the Tax Code of the Russian Federation, failure to comply with the established deadlines for submitting a notification to the tax office was an offense and could become the basis for imposing a monetary fine on a legal entity. The fine was fixed and amounted to 5,000 rubles. For bank employees responsible for reporting, if the filing deadlines are violated, the fine may vary from 1 to 2 thousand rubles.

You need to know that not in all cases absence could become a basis for prosecution. In the case where the contract was terminated unilaterally, the legal entity or individual was not held liable.

The reasons for this may be the following:

complete lack of funds and banking transactions for two years;

violation of the law when conducting settlement transactions;

the court's decision.

The bank is responsible for late submission of information in these cases. He may be required to pay a fine of 20 thousand rubles (Article 132 of the Tax Code of the Russian Federation).

In the event that a financial institution does not agree that penalties are imposed on it, it can file a claim in court and try to protect its rights there.

It is important to know

Until May 2014, these requirements applied not only to accounts in national currency, but also to all foreign currency accounts, both current and transit, as well as special accounts in foreign currency. Therefore, submitting an application to close a current account to the tax office before May 2014 was also mandatory for them.

Before it was no longer mandatory for legal entities to submit a notice of termination of an agreement with a bank, they should have been very careful about this procedure, since forgetfulness could lead to monetary penalties and liability. Now legal entities can breathe a little more freely and devote more time to developing their own business.

Both a legal entity and an individual entrepreneur are required to provide a number of documents in order to conclude an agreement on cash settlement services with a bank. At the head of all papers is an application for opening a current account (form 0401025).

The application is submitted directly to the selected bank; most often it is filled out on the spot, according to the sample, and not in advance. Some banks offer to fill out an application online.

Many financial organizations upload samples of their applications to the website so that the client can familiarize themselves with all the documents before visiting the office. For example, forms can be found on the websites of Alfa Bank and VTB-24, but we will consider the application using the form as an example.

Filling out an application to open a current account

Let us examine in more detail what an application for opening a current account consists of. It is immediately worth noting that each bank has its own form of documents. In some places you will only need to sign, and in others you will have to write the entire text of the application by hand.

We will look at the structure of the document using the example of a statement from Sberbank (you can download it from the window below):

To be completed by the applicant

Any document begins with information about the person submitting the application. It can be:

full name of the legal entity (Limited Liability Company ALFAVIT) or individual entrepreneur (Individual entrepreneur Petr Sergeevich Ivanov);
address (for an LLC this is the address indicated in the Unified State Register of Legal Entities, and for an individual entrepreneur - the registration address);
postal address - official letters from the bank will be sent to it;
contact phone number and email address (to avoid errors, they are written in cells, in printed characters);
TIN, checkpoint;
OGRN, OKPO, OKATO (only for residents of the Russian Federation).

After the client has “introduced himself” at the beginning of the document, he must formulate and detail his statement.

« With this application I request you to open a bank account.", and then you need to clarify:

in what currency;
at what rate?

The application will not be valid until the client puts at the end:

signature;
date;
seal (in most banks, the presence of a seal is advisory).

The person signing the document must indicate his or her first and last name, and the basis for the work. For example, these could be the Charter of the company or (if the account is opened not by the entrepreneur himself, but by an authorized representative).

The signature and seal on the application must match the sample card.

To be filled in by the bank

The second block of the application is filled out by the bank. There, employees of the financial institution will later make notes on the verification of documents and the decision made.

In some banks, such blocks take up an entire sheet.

Attached documents

To open a current account, you need to provide the bank with not only an application, but also other documents. An annex to the application is their inventory, which is certified by both parties - the bank and the client.

For example, at Sberbank the following is attached to the application:

Do not be surprised if in some banks the list of documents may be wider. For example, to open a current account they may request:

for JSC - an extract from the register of shareholders;
certificate of assignment of codes from the statistics department;
information about the financial situation - tax returns or financial statements (for organizations and individual entrepreneurs operating for more than three months);
licenses and permits to conduct certain types of activities.

Most often, documents along with an application are reviewed by the bank within 24 hours, but today there are more and more organizations that are ready to open an account in a few hours.

Nuances of filling

As a rule, the application contains a special column for the signature of the accountant who will have access to the account. If the applicant does not have a full-time accountant, only the director (the individual entrepreneur himself) signs the document in his own column.

The application must be filled out using a blue standard pen.

An application is drawn up for opening each account. Even if an entrepreneur wants to open two accounts in one bank at once, he must write two separate applications.

Application or questionnaire

Instead of an application or in addition to it, the bank may invite the client to fill out a questionnaire that contains many more questions than the standard form 0401025.

The application form acts as an annex to the future cash settlement agreement; it presents the client with a choice of additional options that are not specified in the agreement. For example, these could be:

commission and cost options for banking services;
informing about transactions via SMS or e-mail;
connecting online banking and mobile banking.

What then

After the application is submitted, verified and approved, the bank will invite a new client to enter into a cash settlement service agreement.

The applicant is provided with the details of his new account, which can already be given to business partners. You can immediately top up your account and start making non-cash payments through it.

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

Each business entity is obliged to inform government authorities about the opening of a current account. What else do you need to know about this process? Who should I notify, and how to write 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 open a current account:

Current account is a bank customer account that reflects the financial status of the 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 must be filled out in blue ink; it is also possible to fill it out on a computer (electronic version);
letters fit into each cell separately;
must be filled out in duplicate.

Notification may be sent in several ways - electronically, by mail, in person or via .

If documents are transferred personally or by a representative, then one copy must bear the stamp of the government agency with the date of their acceptance.

This is necessary to prove that the organization has complied with the notice period. 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 accepting them, is obliged to send a message that the documents have been received.

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

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

An individual entrepreneur provides other documentation:

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

To fill out the notification correctly, you must adhere to the following sequence:

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

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

Bank employees must send the required notification to the appropriate control authority 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 company's management and accountant and stamped. A notice is a written document that announces an action.

In this case, about opening an account. There is a special form for it. At this time, notifications have been cancelled.

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

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

How to fill out the notification correctly:

It is possible to fill out the form in electronic format. It must be remembered that letters and numbers must be legible, and they must not go beyond the fields of the cells.

If the document is filled out by hand, then all letters must be printed and capitalized. The information must be correct; 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 must notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and immediately there were opponents. As soon as the changes were introduced in May 2019, the obligation to notify the state's regulatory authorities disappeared.

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

Why is this necessary?

Why is notification necessary? This process involves notifying government authorities in writing that a new account has been opened and is ready for trading.

The notification is issued not for the purpose of strict control by authorities over the finances of organizations, but so that taxes are written off from the account for certain actions.

The alert will help with or. State authorities will know that an entrepreneur or legal entity has the opportunity to continue paying tax.

A current account has many advantages and allows you to:

ensure the safety of finances;
carry out transactions with non-cash funds;
make contributions to extra-budgetary funds without personally visiting them.

The notification is necessary to prove that the individual or legal entity does not have unofficial income or undeclared payments.

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

Legal basis

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

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

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

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

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

Who to notify about opening a current account

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

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

To the tax office (FTS)

The notification is sent on the day the account is opened. Tax officers are required to send a notification to the bank the next day with an answer whether the account is registered.

When notifying the tax service, 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 transferred to or withdrawn from the account
The notification form is generally accepted	N S-09-1 “Notification about 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 it to the inspection office (in this case, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send a letter
No more than a week should pass from the opening of the account	Deadline for notifying the service
You need to notify the 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.

He will be charged a fine of 1,000-2,000 rubles. If the notification was sent within the deadline, but an error was made when indicating the account number or the notification form was of an old sample, no fine is provided.

To the Pension Fund

In addition to the tax service, the Pension Fund must also be notified. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.

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

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

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

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

The form can be filled out either by hand or on the computer.

In the FSS

Since 2010, a legal entity or individual must notify the Social Insurance Fund about opening an account. This needs to 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 must be filled out and submitted. This form is not established by law, so the notification can be compiled in any form.

The following details must be indicated 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);
account creation date;
data of the head of the organization or individual entrepreneur, stamp.

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

When?

A current account can be opened in both rubles and foreign currency. The notification is sent to the relevant state authorities. Before 2019, notification periods were 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? The following are considered residents of the Russian Federation: organizations that are created in accordance with the legislation of the Russian Federation; those located outside the state.

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

Notification is provided at the place of registration, no later than a month after opening the account. Submission methods are as follows:

When funds are first transferred from Russia to a foreign bank, the credit institution is notified by the tax inspectorate about the opening of an account.

There must be a mark on it indicating that the invoice has been accepted. You can transfer finances to it both from Russian banks and from foreign ones.

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

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

The deadline is a week, otherwise you face liability in the form of a fine. The form has been set. Starting from 2019, there is no need to notify services. These are handled by the bank in which the account is opened.