Any entrepreneurial activity cannot exist without cashless payments. In order to be able to transfer and receive non-cash funds, a bank account is opened at the bank. If you have already passed the procedure, now you must notify the tax authority and funds: PFR and FSS. You need to do this within seven days, otherwise you will face an unpleasant fine.

Reporting the tax on opening an account is quite simple, you just need to fill out two copies of the message on opening an account, form No. С-09-1 and transfer them to tax specialists. He will keep one copy of the tax for himself, and on the second put a mark on acceptance and return it to you. Keep your copy just in case, in order to be able to confirm at the right time that you have notified the tax in the specified period. When closing an account with a bank, Form No. С-09-1 is also issued. In addition, this form is also used when opening (closing) an account with the Federal Treasury and about changes in the use of KESP for electronic transfers.

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

Fill out the message form carefully, as 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 in the form No. С-09-1 at the end of the article, and there you can also download the form С-09-1.

Report on opening a current account sample fill

Form No. С-09-1 consists of 4 sheets:

• the first is 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 issued upon the occurrence or termination of the right of CESP for the transfer of electronic money.

In 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 IP organization.

Filling in the form No. С-09-1 will start from the title page.

Title page:

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

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

The following field is used to indicate the type of taxpayer, you need to put down the corresponding figure: for LLC - this is “1”, for IE - “4”.

PSRN - is filled out for organizations,

It is no secret that current accounts are necessary for organizations to conduct 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 is a settlement account or a deposit (deposit)) can be opened only on the basis of an agreement concluded with the client and all the necessary documents submitted by him to the bank, as defined by the legislation of the Russian Federation.

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

• constituent 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 on the card to dispose of funds in the bank account (orders of appointment, power of attorney, protocol (decision) or extract from it, etc.), as well as copies of passports of authorized persons;
• application for opening a current account (form No. 0401025 under OKUD). An application form is provided by the bank, since a unified form does not exist.
• profile of a legal entity. As in the case with the application, the questionnaire form is developed individually by each bank.

• extract from the Register of Shareholders of the company (for joint-stock companies);
• reference (information letter) from the statistical authorities on the assignment of codes for all-Russian classifiers;
• the bank also has the right to ask the organization for licenses (permits) (which were issued to it for licensed activities), but only if these licenses are directly related to the client’s legal capacity to conclude a bank account agreement of the corresponding type;
• if the current account for the organization is opened by a trustee, it is necessary to provide a corresponding 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, sublease, etc.).
• other documents.

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

To whom to send notifications and messages

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

Notification of supervisory authorities on the payment of insurance premiums  made by 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 prescribed form.

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

Until recently, a notice on the opening of a current account should have been provided by its owner. Within seven days from the date of opening, the tax authority should have received a notification. Otherwise, the company or entrepreneur was fined. Exactly the same procedure was followed by the closing of the current account. Therefore, the Federal Tax Service had to provide a notification form on the opening (or closing) of an account. It consisted of three pages on which information such as the name of the company (or name for an individual entrepreneur), its TIN, reason code, account details (this included the address of the bank, its TIN, KPP, BIK, and actually the account number) were displayed , as well as the date of its opening or closing. As we mentioned above, the late submission of this form (or, in general, the absence of a notice) entailed the responsibility of the head and chief accountant as officials (they were threatened with a fine of one to two thousand rubles), and the company or individual entrepreneur could be fined the amount of five thousand rubles. We will talk about a tax notification about opening a current account in 2016 below.

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

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

Settlement account - a bank record for accounting of cash transactions (deposits, transfers and payments) of a client. The client is usually a certain enterprise: an individual entrepreneur or a company. Through the account pass data on the payment of taxes, contributions and salaries to employees of the organization.

Document Definition

Notification of opening a current account - document registering a bank account. In the past, there was a need for entrepreneurs to send a notification to the tax office on their own, but in May 2014 a law was passed shifting responsibility for the transfer of documentation to the accounting department of the bank.

Individual entrepreneurs must notify the local tax if they participate in any Russian organizations, excluding limited liability companies and business partnerships, if their share of participation is above 10%. This must be done no later than a month after the date of participation.

Earlier, the procedure and urgency of notification of dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of the account was concluded on three A4 pages.

They had such information as:

•   and its form;
• data of an individual entrepreneur;
• account opening date;
• details of the settlement organization;
• full account details - bank address and personal number, taxpayer identification number and checkpoint assigned to the organization.

The papers were accompanied by a certificate from the settlement organization on the creation of a settlement account. The official document was certified by the seal of the company, as well as the signatures of the head and chief accountant.

Since 2014, changes in the legislation of the Russian Federation have shifted the responsibility of notifying an account to a bank that contains an account.

Accounts outside the country

Thanks to the Federal Law on Currency Regulation, the founders of the enterprise must provide the tax authority information on opening and closing accounts and deposits, as well as changing all kinds of details at banks and institutions located outside of Russia.

All money transfers to own accounts in banks opened abroad from banks from the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is notified of the opening of a current account from the tax.

Since in the event of the existence of a company outside the Russian Federation, a tax notice is borne by the entrepreneur. To do this, you can resort to the following methods:

• visit the tax office in person;
• send a letter by mail;
• make an operation over the Internet.

Message order and notification methods

For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts the same. The tax inspectorate is notified only if the organization is located abroad, in other cases it is obliged to notify the bank in which the record is opened.

The pension fund is notified by mail or by visiting the local branch. Organizations that do not have employees are not required to notify the insurance fund of the opening of an account.

Fines

Within a calendar week from the day the account is open, a notice must be submitted on the opening of a current account in insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine of 2000 rubles. Shelter from the tax fact of opening an account is punishable by payment 5000 rubles.

  The Federal Tax Service can submit the application directly, through the inspection department, or by sending a letter with a receipt confirmation. You can find out the exact address and details of your local branch on the official website of the Federal Tax Service nalog.ru. The third, least recommended option is to submit documentation online, using it.

Fund notifications are also transmitted in person or via mail. Notification of the opening of an account insurance fund is necessary only if the company is engaged in hiring workers. For a number of individual entrepreneurs, this is not relevant.

The amount of payments intended for responsible notifiers in case of failure to inform state institutions about the opening or closing of an account:

• to delay the notification of the Pension Fund of the Russian Federation  the obligation to pay the amount is imposed on the company official from 1000 to 2000 rubles  or produced rebuke, for legal entities and individual entrepreneurs, punishment provides for the payment of 5000 rubles;
• to evade Social Insurance Fund notice  for the person in charge of the company a fine of from 1000 to 2000 rubles  or rebuke, for legal entities or individual entrepreneurs, a fine of 5000 rubles;
• in case of contact with IFTS: for the person in charge of the company - a fine from 1000 to 2000 rubles  or warning, for a legal entity and an individual entrepreneur, the amount of payment is 5000 rubles.

Forms and applications

The notice on opening a current account is stored in two copies. One of them is located in the tax office or fund, and the second is kept by the founder of the company. A notice is placed on the notice to ensure compliance with the deadlines for notification.

A sample application can be found on the official website of the tax service of the Russian Federation. It is important to know that in the column about the bank in which the current account is kept, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also sheet No. 3 must be filled out by government services.

The forms for opening and changing a current account differ.

To simplify and automate the process of preparing legal entities and financial documents of financial statements, there is program "Taxpayer YL". You can also download the helper program on the official portal of the Federal Tax Service.

A settlement account allows the company to conduct financial transactions with customers and employees in non-cash form, pay taxes and fees. All that is needed is to get a notification about the account of a number of state institutions and prepare tax reports on time. Its form and terms depend on the tax system chosen by the company.

Why do I need a notification? The answer is in the video.