Submission of an application for opening a current account. Forms of messages about opening (closing) bank accounts

Previously, the notification of the opening of a bank account was included in the mandatory category. Since May 2014, this obligation has been canceled and remains so until 2017. In order to fill out this notification, you can do the following:

• Use such a program as "Legal entity taxpayer". The program is free;
• Download a special form and fill it out yourself. This is form C-09-1.

Documents for opening a current account

To open a P / S, certain documents will be required. Before contacting a banking institution, you must prepare the following papers:

• After the registration of the enterprise, the tax authority had to issue the relevant document.
• The next document is a notification that statistical codes were assigned from Rosstat.
• Legal entity stamp. In the case of individual entrepreneurs, the seal is not required without fail.

Notification of opening a current account is a rather crucial moment. The banking institution should be located near the place where you founded your business.

This will save money on the road. Each bank may have different tariffs, so it is necessary to study in detail those financial institutions that are located nearby. Higher tariffs are always with more respectable and large banks. Customer service is also an important point. Since the rules for opening P / S may differ for each bank, the package of documents may also be different.

You can issue a plastic card and transfer money to it from P / S. The card can be issued at the same bank, as this will save money on financial transactions.

For an individual entrepreneur to open a current account, the following documents will be required:

• Evidence that an individual has been registered by government agencies as an entrepreneur;
• Identification;
• Notification that an individual is registered with the tax authority;
• Round stamp, if the entrepreneur has one;
• Extract from EGRIP;
• Notification that statistics codes were assigned from Rosstat. This document is not mandatory.

Opening a current account - tax notification

Many businessmen are wondering whether it is necessary to notify the tax office about opening a current account? Since May 2 last year, this obligation has been canceled. Prior to that, notice had to be provided within one week. There is no need to notify funds about opening an account. This obligation was canceled for businessmen and legal entities, starting from May 1 of last year. You can often hear such a question, is it necessary to open a current account for those who have opened a sole proprietorship? An individual entrepreneur can open a P / S, but this action is not mandatory for him.

Until 2010, according to which, it was necessary to notify about the opening of an account at the Federal Tax Service. This organ was the first on the list. The SP had to notify this body in writing.

After the Federal Tax Service, the list is followed by extra-budgetary funds. These funds include the Pension Fund and the Social Insurance Fund. Legal entities and entrepreneurs had to notify these authorities within 7 days. For violation of the term, penalties were also provided. In order to submit an application to these authorities, you can use the form that is provided in order to notify the tax office. This is because there is no specific form for these bodies.

Ways to submit 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 required application. In the second case, additional documents will be required, as well as the power of attorney itself. You can also send notification 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.

Terms of notification of opening a current account

The current account can be not only in rubles, but also in foreign currency. The notification is sent to the appropriate authority. Until May last year, any enterprise required a current account without fail. Such a tool was necessary to solve certain financial problems. Opening a checking 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. For violation of the term, penalties were also provided.

For individual entrepreneurs and enterprises, the amount of the fine was 5,000 rubles, and for the heads of these enterprises, a fine was set in the amount of 1,000 to 2,000 rubles. Both when opening a P / S and when closing it, the same message form is used. As mentioned above, we are talking about the C-09-01 form. It is necessary to indicate the name of the company, the checkpoint, the type of enterprise, the TIN number, the code of the tax service to which the organization belongs, the OGRN. It was also necessary to indicate what action the entrepreneur takes, opens or closes an account. The message contains two sheets. The title face contains information that relates to the company. The second sheet contains information about where the account was opened.

Download account opening notification form 2017

According to the new laws, the founders of an individual entrepreneur may not open a current account. If it is planned to carry out non-cash settlements, then the businessman will have to use only the 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 P / C is also required. Non-cash payments will also be used. The invoice will be required regardless of whether payments will occur at certain stages, or they will be paid in one payment.

Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash funds, a current account is opened in the bank. If you have already gone through the procedure, then now you must notify the tax authority and funds: the Pension Fund of the Russian Federation and the FSS. This must be done within seven days, otherwise you will face an unpleasant fine.

It is quite simple to inform the tax office about opening an account, you just need to fill in two copies of the message on opening an account, form No. С-09-1, and give them to tax specialists. The tax office will keep one copy for itself, and on the second it will mark the acceptance and return it to you. Keep your copy just in case, so that you can confirm at the right time that you notified the tax office within the specified period. When closing a bank account, form No. С-09-1 is also drawn up. In addition, this form is also used when opening (closing) an account with the Federal Treasury and on changes in the use of CESP for electronic transfers.

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

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

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

Message about opening a current account sample filling

Form No. С-09-1 consists of 4 sheets:

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

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

We will start filling out the form No. С-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 registration (place of residence).

The next field is used to indicate the type of taxpayer, you need to put down the corresponding number: for LLC - this is "1", for individual entrepreneurs - "4".

OGRN - to be filled in for organizations

OGRNIP - filled in by an individual entrepreneur.

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

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

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

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

List A.

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

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

A signature is placed at the bottom of the sheet.

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

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

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

Basic information

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

A current account can be issued by the following categories of citizens:

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

There are certain conditions for registration of the document:

• the form is filled in with blue paste, it is also allowed to fill out on a computer (electronic version);
• letters fit into each cell separately;
• you need to fill in two copies.

The notification can be sent in several ways - electronically, by mail, in person or via.

If the documents are submitted personally or by a representative, then one copy must be stamped by a state body with the date of their acceptance.

This is to prove that the organization has met the notification deadline. When sending a notification by mail, such proof 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 with 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 opening an organization;
• passport.

An individual entrepreneur provides other documentation:

• certificate of registration as an individual entrepreneur;
• passport;
• code assignment notification;
• 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; customers are not charged for sending a notification.

Starting from May 2020, there is no need to notify the non-budgetary authorities of the state about an open account. This one lies with the account in which the account is opened.

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

What it is

Notification is a document that organizations of any form of government and individual entrepreneurs send to off-budget 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. There is a special form for him. At the moment, notifications have been canceled.

Previously, the following data had to be entered in 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 phone number.

How to fill out the notification correctly:

It is allowed to fill out the form in electronic format. It must be remembered that letters and numbers must be legible, you cannot crawl out of the cell fields.

If the document is filled in by hand, then all letters must be in printed form and in capital letters. The data 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 that simple. Before 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 2020, the obligation to notify the supervisory 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 implies a written notification to government agencies that a new account has been opened and it is ready for circulation.

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

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

A current account has many advantages and allows you to:

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

The notification is required in order to prove that the individual or legal entity has no unofficial income or undeclared payments.

By notifying the 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 the decision adopted on July 24, 2009, until May 1, 2020, a notification about opening an account was mandatory.

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

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

Whom to notify about opening a current account

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

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

Tax (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 has been registered.

When notifying the tax office, there are certain rules that you should adhere to:

The tax office is notified of 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 it to the account
The form of notification is generally accepted	N С-09-1 "Message 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 office of the inspection (while its employees must put a stamp on receipt of the notification on the second copy). The second option is to send a letter
More than a week should not pass from the moment the account was opened	Time limit for service notification
You need to notify that tax	Which refers to the place of registration of the organization

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

He is charged a fine of 1,000-2,000 rubles. If the notification is sent by the deadline, but when specifying the account number, there was a mistake or the old-style notification form, there is no penalty.

In the FIU

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

A notification form can be found 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 will be returned to the applicant - it will bear the seal of the supervisory authority, the signature of the responsible persons and the date of receipt.

The form is filled in either with your own hand or on a computer.

In the FSS

Starting from 2010, a legal entity or an individual must inform the Social Insurance Fund about the opening of an account. This must be done during the week.

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

The service has a form on its website that must be completed and submitted. This form is not established by law, therefore, the notification can be made 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);
• the date the invoice was created;
• data of the head of the organization or individual entrepreneur, seal.

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

In what time frame

A current account can be opened both in rubles and in foreign currency. The notification is sent to the appropriate authorities of the state. Until 2020, the notice period was 7 days.

If the account is opened abroad

To do business, you need a bank account. How to notify about opening a current account abroad? Residents of the Russian Federation are 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 notification is provided at the place of registration, no later than a month after the account is opened. The methods of filing are as follows:

Correctly fill in all required forms and forms. A state duty of eight hundred rubles must also be paid. You should open a bank account and provide a notice of opening an individual entrepreneur account. Until early May 2014, this measure was mandatory.

Registration of documents

Before deciding on a crucial step - state registration - a business entity must decide on the type of activity that he will be engaged in in the future, find sources for the formation of start-up capital and open a bank account. The legislation does not require everyone to do this. To become an individual entrepreneur, an individual must submit the following documents to the local branch of the Federal Service of the Russian Federation:

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

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

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

First, you need to decide on the choice of a convenient bank. Choose only the one that offers the most profitable options (for example, good interest rates on deposits, low cost of maintaining an account and a plastic card to it, etc.). The list of documents that the bank requires before direct registration may change, but the following papers are usually required:

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

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

Not long ago, a notice to the tax office about opening a current account for an individual entrepreneur was submitted in the form specified by law. Moreover, it was necessary to present it only in 2 copies, the first of which remained in the tax office, and the second was returned to the owner only with the dates, signatures and seals affixed. The situation is the same with the Pension Fund. The notification must be printed in several copies, one of which is returned to the IP after it is dated, signed and sealed.

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

Until April 2014, LLCs and individual entrepreneurs had to be reported to the tax office in the Russian Federation personally within a week after the paperwork was completed at the bank.

An approved form was submitted to the tax office, containing the account number, the date of opening or closing the account, the name of the company or data of the individual entrepreneur, KPP and TIN of the company or individual entrepreneur, information about the bank. The completed form was certified by the signature of the director and accountant. If the information was not submitted in time, the company or individual entrepreneur was fined 5,000 rubles, the director or chief accountant - 1,000-2,000 rubles.

In May of the same year, the law was changed. From that moment on, this task was transferred to banks, which open and close taxpayer accounts. That is, in 2020, as in 2019, legal entities and individual entrepreneurs do not inform the Federal Tax Service about opening accounts in Russia.

How the bank notifies the FTS

The responsible employee of the bank, upon opening, enters data on new customers in the account registration book. The record must contain the name of the organization or the data of the individual entrepreneur, the date of registration and the number of the agreement on cash settlement and the purpose of opening an account. The information is first sent to the head office of the bank, then to the tax office. As a result, the date of submission of data to the tax office is entered in the registration book.

Information is transmitted to the FTS in three ways:

1. To the tax office's email address. Upon receipt of the information, the responsible tax officer sends a response letter to the bank.
2. Written message. The bank sends a registered letter to the tax office at the place of its registration with notification of receipt.
3. Through a trusted person when contacting the Federal Tax Service in person. The bank draws up a power of attorney for a third party to transfer documents to the tax office.

The tax notice contains:

• name, address and data of the bank where the account is opened (KPP, TIN, correspondent account, BIK, account number);
• the name of the organization or data of the individual entrepreneur;
• number and date of the contract;
• number and date of opening a current account;
• data of the certificate of legal entity a person or individual entrepreneur on registration with the Federal Tax Service;
• code of the tax office where the letter is sent;
• position and contacts of a bank employee.

The document is generated in 2 copies: for the Federal Tax Service and the bank. If it is filled in by hand, there are two rules to follow:

1. One cell - one letter.
2. Using a blue paste pen.

Deadlines for submitting an application to the tax

When opening an account for an LLC or individual entrepreneur, the bank is obliged to inform the tax office 5 working days in advance.

If the deadlines are not met, under 132 Art. Of the Tax Code of the Russian Federation, both the responsible employee of the bank in the amount of 1,000 to 2,000 rubles and the bank itself are punished with fines for 20,000 rubles. For late sending of information about closing an account or changing details, the bank faces a fine of 40,000 rubles.

Procedure for changing the current account

Legal entities and individual entrepreneurs should not inform the FTS about the change of account. This obligation has also been transferred to banks: the closure is reported by the bank that closes the account, the opening is reported by the bank that opens the account.

Notice of opening a current account abroad

According to Federal Law No. 173 jur. individuals and individual entrepreneurs must independently inform the tax authorities about opening and closing current accounts in foreign banks, as well as about changing account details. Foreign banks, that is, which have opened a current account outside the Russian Federation, do not deal with such issues. If the notification is not received within the appointed time, jurid. a person or individual entrepreneur faces a fine of up to 1 million rubles.

How to notify the tax office about opening a current account abroad

It is necessary to inform the tax office within 1 month. from the date of opening an account abroad. To do this, an individual entrepreneur or LLC fills out a notice of opening an account, a sample of which is available for download on the official website of the Federal Tax Service.

Submitting documents is possible in one of the following ways:

• apply to the Federal Tax Service in person;
• send a package of documents by mail with a receipt notification;
• online through the free program "Taxpayer LE", which is posted on the website of the Federal Tax Service.

Notification of the FIU and FSS about opening a current account

After the entry into force of the new law in 2014, legal. individuals and individual entrepreneurs have ceased to independently notify the Pension Fund and the FSS about opening a current account. This function is performed by banks. The bank is obliged to transfer information no later than 5 days from the date of opening or closing the account.

Notification of counterparties about opening a new current account

When concluding agreements with partners, the method of payment and bank details for the transfer are prescribed. The Bank does not inform the counterparties of its clients about the opening of an additional current account by them. This must be done by the sole proprietor or legal entity. face. If the counterparty was not notified of the change in details, the money goes to a non-working account or hangs on the internal bank accounts. That is, they are not credited to the recipient's account. But despite the fact that the money did not reach the organization, the seller fulfilled his obligations. Arguments in this situation are meaningless.

Therefore, in order to avoid difficulties in receiving payment, it is important to notify the counterparty on time about adding a current account.

To do this, it is enough to send an information letter about opening a current account by e-mail or by regular letter with a receipt. The latter will help to avoid disputes in court.

If, after receiving the notification, the counterparty sent money using the old details, this is considered a violation of the terms of the contract. Then your claims will be substantiated.