Correctly fill out all the necessary forms and forms. It should also be in the amount of eight hundred rubles. A notice should also be presented on the opening of an IP account. Until the beginning of May 2014, this measure was mandatory.

Registration of documents

Before deciding on a crucial step - state registration, - the business entity must determine the type of activity that it will be engaged in the future, find the sources of starting capital formation and open an account with a bank. 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;
• message on opening an IP account.

After making changes to the Tax Code, the last measure was completely repealed.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

IE opened a bank account - where should I report this?

To start, 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 servicing an account and a plastic card to it, etc.). The list of documents that the bank requires before direct processing may vary, but the following papers are usually required:

• a copy of the taxpayer identification code certified in a notary's office;
• photocopy of extract from the USR of individual entrepreneurs - it should not be older than one calendar month;
• copy of the extract of the Federal State Statistics Authority;
• photocopy of the passport (page with photo and page with registration must be located on one page);
• licenses and permits (if this is required by the nature of your business).

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

Notification to the tax office about opening a current account for individual entrepreneurs has recently been submitted in the form determined by law. Moreover, it was necessary to present it only in 2 copies, the first of which remained in the tax service department, and the second was returned to the owner only with dates, signatures and seals affixed. The same situation is with the Pension Fund. The notification must be printed in several copies, one of which is returned to the IP after it is stamped with the date, signature and stamp.

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

The current account of the enterprise can be called the main financial artery connecting it with other organizations, state bodies and banking structures. It is an essential part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the existence of the enterprise should be conducted in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs immediately after collecting documents to open an enterprise, undergoing this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account in it. Several hundred banks are registered in Russia, some of which are given priority to working with legal entities and individual entrepreneurs. Beginning businessmen is sometimes very difficult to navigate this banking variety. In order to carry out careful monitoring. Key points in this study:

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

The last point is especially important. The policy of “cleaning” the banking system, implemented in recent years, puts enterprises, especially legal entities, at serious financial risks. In the case of closing the bank, the settlement accounts of all organizations serviced by this bank are automatically blocked, and it will be very difficult to receive financial compensation in the future. Perhaps this is precisely the reason why such a practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive the opening of 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. We have decided with the bank, the next question that entrepreneurs face is whether it is necessary to notify the tax inspectorate about opening a bank account at the bank.

How to inform the tax office about opening a current account

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

These positive changes became possible due to the entry into force of the Federal Law of April 2, 2014 under. No. 59-ФЗ (entered into force on May 1 of the same year). The essence of the aforementioned law boils down to the fact that due to the importance of reducing the time for registration of legal entities and individual entrepreneurs with state authorities, it is necessary to save them from those actions that are not strictly necessary, including written notifications from tax inspectorates about opening and closing of settlement 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 about all their actions with settlement bank accounts, but also about transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify tax structures 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, the notification of tax authorities on the opening and closing of bank accounts can be safely called a phenomenon that has gone down in history. Many entrepreneurs sighed more freely - 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 inform the tax authorities about their relationship with the banking sector, namely opening and closing settlement accounts, within a seven-day working period. The procedure for filing documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank of the Russian Federation, company representatives should strictly within seven days  from the moment of concluding an agreement with the bank, notify the tax inspectorate of this at the place of its state registration.

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

The notice was a written message in a certain form in two copies. It mandatory contained the name of the bank, the name of the taxpayer company with all state registration numbers, as well as the number of the current account. When personally submitting a notice on opening and closing an account with a bank, the representative of the organization should have received a stamp from the tax inspectorate about the time and date of receipt. This was necessary to avoid all kinds of misunderstandings and disputes regarding the timing of the application.

It was possible by mail

Another option for filing a notice on the opening and closing of bank accounts was acceptable through the federal postal service. In this case, it was necessary to send a registered letter to the tax service. It was necessary to attach to it prepared in advance and ask the postal service for a notification of delivery. A proof of the timely fact of the transfer of the tax inspection notice was the postal receipt and the very description of the investment.

To send such notifications in any other way, in particular, through electronic means of communication, enterprises and organizations did not have the right.

The most important thing in filing a notice of opening and closing of current accounts was meeting deadlines. Their violation was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory tax notice of actions with settlement accounts, fines were also abolished.

But! As the practice of entrepreneurial activity in our country shows, in relation to small and medium-sized businesses, the carrot and carrot model is being implemented by state bodies. If something was canceled, someone was given relief somewhere, it means that soon, in some part, toughening of laws and rules will certainly follow. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to inform the tax inspectorate about the opening and closing of bank accounts, the tax authorities received new powers.

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

Such certificates should contain information on all transfers, operations and fund balances on accounts. At the same time, banks cannot delay the provision of such information, because, again, they are within a strict time frame: within three business days, all the requested information must be provided, otherwise now banks are subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!

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.

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

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve your problem  - contact the consultant:

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To carry out his activities, an entrepreneur must register with the Federal Tax Service.

This process involves the collection of a package of documents, which until 2019 included a notification in which it states the availability of a current account.

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

The business entity in the process of conducting business operations uses a cashless bank account.

To comply with applicable law, an entrepreneur must inform the Federal Tax Service about the availability of a bank account. A special form is used for this.

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

Important points

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

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

What you need to know

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

The procedure for the transfer of the form until 2019 could be carried out:

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

Who is sending a message about starting work with? It makes a bank.

Who draws up the form

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

Legal framework

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

Today, the legal framework includes:

1. Appendix No. 1 to.
2. In the editors.

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

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

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

Fields are divided into cells. In each cell you need to enter one character. The form is handwritten.

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

In this case, the message form looks neat and without blots. Errors and corrections in the form are not allowed. Such a form will not be accepted, it will need to be rewritten.

All information when opening an account is provided to a bank employee by the owner of the current bank account - a business entity.

Form C-09-1 has the following structure:

1. Legal framework (orders of the Federal Tax Service).
2. Name of the form.
3. Type of organization (five types in total).
4.   , OGRIP, KIO.
5. On the left side of the form are additional data, email address, TIN.
6. The right side of the first page should be filled out by an employee of the Federal Tax Service.

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

1. Information about the account with the bank that opened or closed the account.
2. Account number.
3. Account opening / closing date.
4. Location.
5. Region code.
6. Registration address of the entrepreneur.
7. TIN, PPC, BIC.

Sheet A ends with the phrase “Reliability and completeness of the information indicated on this page, I confirm: __________ full name)”.

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

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

The information on page 3 is similar to page 1, so filling them out is easy. The entrepreneur must sign this page and sign it.

The sheet in page 4 contains information about the occurrence of the right (termination of the right) to use KESP for electronic money transfers.

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

How to fill in correctly

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

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

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

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

  Video: we opened a bank account informing the Tax

  The number of completed forms corresponds to the number of legal entities opened or closed.

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

Message filling time will be significantly reduced. The entrepreneur will only have to sign the sheets.

Sample document

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

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

This will allow you to determine whether the bank employee made mistakes in the preparation of the document. It is worth paying attention to this before signing the completed form.

Submission procedure

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

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,