Submitting a notification about opening an account to the tax and other government funds. The message about opening an account is no longer submitted to the tax office

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

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

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

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

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

Message about opening a current account, sample filling

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

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

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

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

Title page:

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

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

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

OGRN – to be filled out for organizations

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

Each subject economic activity 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 financial condition 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 necessary 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 notification is a document drawn up in in writing, which notifies about some action.

In this case, about opening an account. There is a special form for it. On this moment 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 provided truthfully; 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 Insurance Fund. social type.

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 requires written notification government agencies that a new account has been opened and is ready for turnover.

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:

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 specifying 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, legal or individual must inform the Social Insurance Fund about the opening of 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 of them 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? Residents Russian Federation are considered to be 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, an alert is provided to the lending institution tax office about opening 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.

Current account - a bank record for accounting for monetary transactions (deposits, transfers and payments) of the client. The client is usually a certain company: individual entrepreneur or company. Data on the payment of taxes, contributions and salaries to the organization’s employees passes through the accounting account.

Document Definition

Notification about opening a current account - document registering education account in the bank. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring documentation to the bank’s accounting department.

Individual entrepreneurs must notify their local tax office if they engage 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 one month after the start of participation.

Previously, the procedure and urgency of notification were dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of an account consisted of three A4 pages.

They contained information such as:

• and its shape;
• 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 about the creation of a current account. The official document was certified by the company's seal, as well as the signatures of the manager and chief accountant.

Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.

Accounts outside the country

Thanks to the Federal Law regarding 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 in 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 given a notification about the opening of a current account from the tax office.

Because if a company exists outside the Russian Federation, tax notification falls on the shoulders of the entrepreneur. To do this, you can resort to the following methods:

• visit the tax office in person;
• send a letter by mail;
• complete the transaction via the Internet.

Procedure for reporting and methods of sending notifications

For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is the same. The tax office 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 your local office. Organizations that do not have employees are not required to notify the insurance fund about opening an account.

Fines

During calendar week from the day the account is opened, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.

You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. To know the exact address and details of your local branch can be found on the official website of the Federal Tax Service nalog.ru. The third, least recommended option is to submit documentation online using.

Notifications for funds are also transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account 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 the event of failure to notify government agencies about the opening or closing of an account:

• for late notification of the Pension Fund of the Russian Federation the official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs the punishment includes payment 5000 rubles;
• to evade notification of the Social Insurance Fund for the responsible person 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 contacts with the Federal Tax Service: for the responsible person of the company - a fine from 1000 to 2000 rubles or warning, for a legal entity and an individual entrepreneur, the payment amount is 5000 rubles.

Forms and applications

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

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 held, 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 individuals documents accounting statements, exists program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.

A current account allows a company to conduct non-cash financial transactions with clients and employees, pay taxes and fees. All you need to do is get notifications about your account government agencies and prepare tax reports on time. Its form and timing depend on the tax system chosen by the company.

Why is notification needed? The answer is in the video.

What does the notification about opening a current account look like in Form C-09-1 in 2019? What is it for? By whom, how and where is it served?

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

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

This process involves collecting a package of documents, which until 2019 included a notification informing about the existence of a current account.

It is provided in the form S-09-1 established by law. Let's take a closer look at why it is needed.

Subject entrepreneurial activity in the process of carrying out business transactions uses a non-cash bank account.

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

What changes came into force in 2019? Let's 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 significantly simplified the registration process with the Federal Tax Service.

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

What you need to know

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

The procedure for submitting the form until 2019 could be performed:

In 2019, the obligation of an entrepreneur (for example, as a legal entity) with a registered address to independently bring (send) a message to the tax office about opening a bank account was abolished by law.

Who is now delivering the message about getting started with ? The bank does this.

Who prepares the form

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

Legal basis

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

Today the legal framework includes:

1. Appendix No. 1 to.
2. In the editorial office.

Regulatory documents regulating the form of the message are indicated in the form itself to confirm the relevance of the legal framework.

Before filling out this form, you must check that the selected form is filled out correctly and is up to date.

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

The fields are divided into cells. One sign must be entered in each cell. The form to fill out is handwritten.

Symbols and signs need to be written in block letters, which causes some inconvenience. Filling out electronically speeds up the process much faster.

At the same time, the message form looks neat and without blots. Errors and corrections in the form are unacceptable. Such a form will not be accepted; it will need to be rewritten.

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

The document 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. , OGRNIP, KIO.
5. On the left side of the form additional information, address Email, INN.
6. The right side of the first page must be completed by a Federal Tax Service employee.

For convenient and fast work The form contains footnotes and explanations at the bottom. The second page of sheet A has the following structure:

1. Information about the bank account that opened or closed the account.
2. Account no.
3. Account opening/closing date.
4. Location.
5. Region code.
6. Entrepreneur's registration address.
7. TIN, checkpoint, BIC.

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

This procedure is mandatory, so it is recommended that you carefully read page 2 of Sheet A if you need to correct erroneous information.

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

The information on page 3 is the same as page 1, so filling it out is easy. This page the entrepreneur must sign and sign.

Sheet B on page 4 contains information about the emergence of the right (termination of the right) to use ECSP for electronic money transfers.

Contains fields similar to pages 1 and 2 of the previous sheets. Convenient and easy to fill. The signature of the entrepreneur is required to confirm the correctness of completion.

How to fill it out correctly

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

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

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, the business entity.

The form is filled out once when starting and completing work with a bank account. If an entrepreneur opens a current account in another bank, the form will need to be filled out again.

Video: we opened a bank account and notified the Tax Service

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

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

The time it takes to fill out a message will be significantly reduced. The entrepreneur will only have to sign the sheets.

Sample document

A sample notification message about opening a current account in form S-09-1 in 2019 is available:

To get acquainted with this document in more detail, we invite you to consider the sample of filling out the notification presented below.

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

Submission order

The changed conditions for conducting business activities freed the entrepreneur from the need to independently fill out a message about opening a current account in form C-09-1 in 2019, as well as submitting it to the Federal Tax Service and the Social Insurance Fund. Now these functions are completely assigned to the bank.

Continuing the theme of electronic money, the legislation obliges taxpayers to provide account opening message in a bank or payment system to the tax authority (clause 2 of article 23 of the Tax Code of the Russian Federation). It also states that it is mandatory to submit the same message when closing an account.

Individual entrepreneurs notify the Federal Tax Service about the accounts used in business activities. These also include accounts, opening in electronic payment systems and personal plastic cards on which commercial payments are accepted.

In addition to the tax office, notifications must be given to the Pension Fund and the Social Insurance Fund about the opening and closing of accounts.

We inform the tax office

To notify the tax authorities, form No. S-09-1 “Notification of opening (closing) of an account (personal account) is provided.” The form was approved by Federal Tax Service Order No. ММВ-7-6/362@ dated 06/09/2011 as amended by Federal Tax Service Order No. ММВ-7-6/690@ dated 11/21/2011.

The form contains a title page, sheet A (information about a bank account), sheet B (information about a personal account in the Federal Treasury), sheet B (information about the right to transfer electronic funds).

On title page fill in the TIN, KPP (for organizations), page 001, tax authority code (4 digits), taxpayer code (1-organization, 4-IP). The organization fills out the name in full, and the entrepreneur only fills in his last name, first name and patronymic (without individual entrepreneur).

Next, the organization writes down the OGRN number, the entrepreneur - the OGRNIP number, message type code (1-opening or 2-closing), institution code (1-in the bank, 2-in the financial company). When opening a plastic card account or the right to use electronic means payment set to 1.

Attach a copy of the bank's certificate on opening (closing) an account to the message. The message (title page and 2nd page) is signed by the head of the organization, entrepreneur or representative acting on the basis of a power of attorney. For an individual entrepreneur, the power of attorney must be notarized. Don't forget to stamp it and indicate your contact phone number.

Sheet A is filled out when opening a bank account on the basis of a concluded agreement. All details are contained in the agreement: account number, opening date, name of the bank, its location, INN, KPP, BIC.

Sheet B is filled out by taxpayers financed from the budget. All necessary data about the treasury and the bank is also taken from the contract.

Sheet B is a new addition to the message and is filled out when using electronic means of payment. All data is taken from the agreement with payment system indicating the details of the account linked to it and the bank in which it is opened.

As a result, a message is generated on 2 sheets. You can submit it to the Federal Tax Service:

• personally in 2 copies, one of which with a tax mark, keep it with you;
• through a representative with a power of attorney (also in 2 copies);
• by mail by registered mail with an inventory of the attachment (1 copy);
• via electronic communication channels, signed with the digital signature of the manager, or through intermediaries.

For untimely notification of the opening (closing) of an account, a fine of 5,000 rubles is charged for organizations and individual entrepreneurs, and for officials, a warning or fine of 1,000 to 2,000 rubles (Article 118 of the Tax Code of the Russian Federation).

Pension Fund message about opening an account

There is no approved form of reporting to the Pension Fund of Russia, but there is a recommended one. Regional offices can develop their own forms or use those offered.

The message is also submitted in two copies within seven days from the date of opening (closing) the account and is regulated by Art. 28 Federal Law No. 212 Federal Law dated July 24, 2009 A copy of the bank certificate should be attached to the message. You can submit the document in person, by registered mail with a list of attachments, or through a representative, giving him a power of attorney.

The fine for late reporting is charged in the amount of 5,000 rubles.

FSS message about opening an account

Notifications to the Social Insurance Fund at the place of registration of the policyholder are submitted by all legal entities and individual entrepreneurs, that is, those who are registered with the territorial body. If an entrepreneur works alone, then he is not required to register with the Social Insurance Fund and submit a report there.

As in the Pension Fund of Russia, the message is submitted in 2 copies. with a copy of a bank certificate attached and a fine for late notification is also 5,000 rubles.

Thus, when opening or closing bank, treasury or electronic payment system accounts, be sure to submit timely account opening message or closing it.