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:
APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.
It's fast and FOR FREE!
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.
A business entity uses a non-cash bank account in the process of carrying out business transactions.
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 was legally abolished (for example, how legal entity), which also has a registered address, independently bring (send) a message to the tax office about opening a bank account.
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:
| Document C-09-1 is filled out by the bank | Namely, a specialist who services a contract with an entrepreneur |
| The banking institution independently transmits the message to the Pension Fund of Russia and the Federal Tax Service within the regulated period of time. | As a rule, the form is filled out by a bank employee on the day of opening an account for an entrepreneur with a TIN. Has the deadline changed in 2019? No. The message must be submitted to the Federal Tax Service within 7 calendar days. Please note: not working hours (Monday to Friday), but calendar ones. In fact, the period is being shortened |
| On the day of closing the current account, the procedure is carried out similarly, with the same conditions | What was it like before 2019? The bank closed the current account within several banking operating days. The entrepreneur could not conduct cash transactions on the account. A message about closing the bank account was sent to the Federal Tax Service regarding a non-working bank account. How did it turn out in 2019? The procedure for closing an account and reporting to the tax office has been combined in time |
Legal basis
The main regulatory documents until 2019 were the Tax Code of the Russian Federation and orders of the Federal Tax Service.
Today legal framework includes:
- Appendix No. 1 to.
- 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. You need to enter one character 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 greatly.
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:
- Legal framework (orders of the Federal Tax Service).
- Name of the form.
- Type of organization (five types in total).
- , OGRNIP, KIO.
- On the left side of the form additional information, address Email, TIN.
- The right side of the first page must be completed by a Federal Tax Service employee.
For convenient and quick work with the form, footnotes and explanations are provided below. The second page of sheet A has the following structure:
- Information about the bank account that opened or closed the account.
- Account no.
- Account opening/closing date.
- Location.
- Region code.
- Entrepreneur's registration address.
- 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 details about a personal account opened or closed with the Federal Treasury (another body responsible for opening and maintaining 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 according to the rules set out in regulatory documents 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 finishing work with bank account. If an entrepreneur opens a current account in another bank, the form will need to be filled out again.
Video: 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.
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 correctly fill out the notification, you must adhere to the following sequence:
The completed form is prepared in two copies - one remains with the organization, the second is submitted to the control body. Information is submitted by financial institutions; clients are not charged for sending a notification.
Starting from May 2019, there is no need to notify extra-budgetary bodies of the state about an open account. This one lies on the account in which the account is opened.
Bank employees must send the required notification to the appropriate control authority within 5 days.
What it is
Notification is a document that organizations of any form of government and individual entrepreneurs send to extra-budgetary funds, reporting that they have opened a new current account.
Signed by the company's management and accountant and stamped. A 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.
Having notified special services control, it will be possible to send finances 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 on the basis of criminal and administrative violations against the organization or individual entrepreneur a fine is imposed.
Its size is 5 thousand rubles (for companies) and up to 2 thousand for entrepreneurs. The procedure and timing of notification are regulated by the Tax Code.
Who to notify about opening a current account
The main question is where to submit the notice? Most founders of organizations know that a notification is submitted to the tax office.
In addition to it, there are a number of other authorities - the Pension Fund, the Social Insurance Fund. Each of these bodies has its own form of form.
To the tax office (FTS)
The notification is sent on the day the account is opened. Tax officers are required to send a notification to the bank the next day with an answer whether the account is registered.
When notifying the tax service, there are certain rules that should be followed:
| The tax office is notified about opening an account if 2 conditions are met | The account is opened on the basis of an agreement with the bank and funds can be transferred to or withdrawn from the account |
| The notification form is generally accepted | N S-09-1 “Notification about opening or closing an account.” The document is signed by the head of the organization |
| Sending is possible in two ways | The first is to deliver it to the inspection office (in this case, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send a letter |
| No more than a week should pass from the opening of the account | Deadline for notifying the service |
| You need to notify the tax office | Which refers to the place of registration of the organization |
If the tax inspectorate is not notified on time, the organization faces a fine of 5 thousand rubles. In addition, the head of the institution may be held administratively liable.
He will be charged a fine of 1,000-2,000 rubles. If the notification was sent within the deadline, but an error was made when indicating the account number or the notification form was of an old sample, no fine is provided.
To the Pension Fund
In addition to the tax service, the Pension Fund must also be notified. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.
You can find a notification form on the Pension Fund website. It is also recommended, but not approved by the state.
If the notification is provided in any form, it must contain the following information:
- name, address and code of the applicant;
- policyholder registration number;
- current account number and bank details;
- opening date;
- signature and seal of the company.
The message to the Pension Fund is submitted in two copies. The second one will be returned to the applicant - it will bear the seal of the regulatory authority, the signature of the responsible persons and the date of receipt.
The form can be filled out either by hand or on the computer.
In the FSS
Since 2010, 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 post office 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 both in 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 foreign bank, a notification is provided to the credit 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 is set. Starting from 2019, there is no need to notify services. These are handled by the bank in which the account is opened.
There are several types of accounts that can be opened in a bank: card, loan, deposit, personal, current.
Currency and special purpose- the main characteristics by which these accounts differ from each other. Current accounts are most widespread among ordinary citizens, if the profession is in no way related to entrepreneurial activity. But the subjects of this activity prefer to use current accounts.
Current accounts become a kind of account for the organization’s clients, which helps to understand the state of the client’s financial situation. The tool helps to perform transactions involving the use of cashless payments.
Basic information on the document
Notification refers to documents that are sent to regulatory authorities. Entrepreneurs, therefore, report to them after performing certain actions.
The document must contain a signature on behalf of the accountant and the manager of the company. After which a stamp is also placed at the bottom.
Typically, notification forms include following information:
- Date and signature along with contact phone number.
- Information about the founder.
- Description of the place where the account was opened.
- Special code.
- Name of the organization or personal information of the individual entrepreneur.
Forms can be filled out using electronic format. The main thing is that the letters and numbers remain legible. When filling out by hand, put printed signs. Errors and corrections will result in the form being invalidated.
Sending a notification
There are several solutions for those who need to send papers to the appropriate organizations.
Using an electronic form
To do this, just visit the official website of the Federal Tax Service nalog.ru. There you can not only send existing documents, but also re-issue them if necessary. Notification form C-09-1 was no exception to the rule. If necessary, on the website you can contact consultants online and find samples for drawing up the form itself.
Via postal service or in person
If you use postal services, just send valuable letter, which will inform you about the opening of a current account.
The main requirement is the presence of an inventory of the documents that are inside the letter.
The stamp makes it easy to determine the date of dispatch. One is placed on a copy, which is kept by the compiler. The second is needed for documents accepted by the Tax Service.
You are allowed to submit the form yourself. It is enough to personally visit the tax office, which is located at the place of registration of the main enterprise.
Transfer through a proxy
A trusted person can deal with this issue if the manager himself does not have time for this. Then a power of attorney is drawn up in order to vest another person with the appropriate powers. It will help confirm that a person has the right to perform certain actions.
It does not matter when exactly the company was registered. Most main factor– day and time when the current account was opened. The maximum period for processing and sending notifications is seven working days from the date of opening. Violators may face sanctions if they did not comply with this time without good reason.
Information about fines
An administrative fine is a natural consequence for those who violate any rules when drawing up a document or miss deadlines established by law, although there are no valid reasons for this. At the same time, no one has the right to block the account and it does not matter whether in full or in part.
Account blocking is only permissible for those who have not provided one of the types of reporting documents to the regulatory authorities. If the deadlines for submitting applications when opening accounts are simply violated, a fine will be imposed.
It is important to remember that a separate notification must be issued for each current account opened, even if all instruments are used in the same financial institution. And the fine is imposed depending on how many documents were not submitted.
The initial minimum amount is RUB 5,000. If three applications are not submitted, for example, then the amount is multiplied by three. At the same time, it is necessary to report this action not only to the tax service, but also to the Compulsory Medical Insurance Fund, the Pension Fund, and the Social Insurance Fund. Failure to comply with this requirement also entails a fine of up to 5,000 rubles.
Opening an account abroad
It is acceptable to use accounts in both rubles and foreign currencies. The notification must be sent to the tax service of the state where the entrepreneur is served. The deadlines for this remain standard - seven days. There are also no restrictions on the number of accounts abroad.
You will need to collect certain papers before using the bank's services. The list is not that big:
- . Individual entrepreneurs do not need it.
- A document to confirm that Rosstat gave the compiler codes corresponding to the activity.
- A document confirming completion of the state registration procedure.
It is recommended to study in advance the tariffs for opening an account with organizations that are closest to the office or main place of residence. The most large organizations always cost more. It should be taken into account that the service rules also differ, including those related to opening current accounts.
According to the law, law enforcement agencies may require from banks or tax authorities information about current accounts that are opened with a particular client. Representatives of the tax service itself also have this right.
This document can be obtained two ways: sending an application to the local Federal Tax Service and submitting an application to the bank.
Additional paperwork will be required to certify the invoice. This is especially important for individual entrepreneurs. They need:
- a license if the activity falls under the relevant requirements;
- passport for identification.
One passport will be enough if the activity is not subject to licensing.
In some cases, they may require a card with a sample signature of the applicant himself or a person who is authorized to perform certain actions on his behalf. But this is usually only necessary for those who plan to make electronic payments.
According to internal rules financial institutions, they must separately inform their clients about the fact that an account has been opened or closed. The seven-day period for completing and sending notifications to the tax authorities is counted from the moment the taxpayer himself receives the relevant information from the bank.
If the bank is to blame for the fact that the information reached entrepreneurs and managers too late, then penalties cannot be applied. In this case, the court will always side with the owners of the enterprises.
Presence of errors and inaccuracies
Some inspectorates impose fines on entrepreneurs for failure to provide real account information. But the courts say differently. They clarify that the presence of technical errors and malfunctions does not lead to the appearance of the violation itself. No separate liability for such offenses has been established.
Finally, you cannot be fined twice for missing information on the same account. You cannot punish twice for the same violation. This rule applies to any field of activity. Therefore, in this case, the courts will be on the side of entrepreneurs if proceedings begin.
You can learn more about tax notifications about opening and closing deposits in this video.
Current account - bank record for accounting monetary transactions(deposits, transfers and payments) of the client. The client is usually an enterprise: an individual entrepreneur or a 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 front 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. Official document certified by the company 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 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
Within a calendar week from the date of operation of the account, 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 receipt. 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.
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 Pension Fund Russian Federation on executive 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 Fund Social Insurance For responsible person the company is subject to 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, you should indicate its full details and exclusively full names, 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 of financial reporting documents, there is program "Taxpayer of Legal Entities". You can also download the assistant program at official portal Federal Tax Service.
A current account allows a company to conduct non-cash financial transactions with clients and employees, pay taxes and fees. All that is necessary is to obtain notification of the account from a number of government agencies and compile on time tax reporting. Its form and timing depend on the tax system chosen by the company.
Why is notification needed? The answer is in the video.
Loading...
