Submitting a notification about opening an account to the tax and other government funds

Are individual entrepreneurs and legal entities required to notify the tax authorities about opening a current account in Russia?

Until April 2014, LLCs and individual entrepreneurs had to inform the tax office about opening a current account in the Russian Federation in person within a week after completing the documents at the bank.
An approved form was submitted to the tax office containing the account number, the date of opening or closing the account, the name of the company or data of the individual entrepreneur, KPP and TIN of the company or individual entrepreneur, information about the bank. The completed form was certified by the signature of the director and accountant. If the information was not submitted in time, the company or individual entrepreneur was fined 5,000 rubles, the director or chief accountant - 1,000-2,000 rubles.

In May of that year the law changed. Since then, this task has been handed over to banks, which open and close accounts for taxpayers. That is, in 2020, as in 2020, legal entities and individual entrepreneurs do not inform the Federal Tax Service about opening accounts in Russia.

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How does the bank notify the Federal Tax Service?

When opening current accounts, the responsible bank employee enters data about new clients into the account registration book. The entry must contain the name of the organization or individual entrepreneur data, the date of registration and number of the agreement on cash settlement services, and the purpose of opening the account. The information is first sent to the bank’s head office, then to the tax office. As a result, the date of submission of data to the tax office is entered in the registration book.

Information is transmitted to the Federal Tax Service in three ways:

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

The tax notice contains:

• name, address and details of the bank where the account is opened (KPP, INN, correspondent account, BIC, account number);
• name of the organization or individual entrepreneur data;
• number and date of the contract;
• number and date of opening of the current account;
• legal certificate data persons or individual entrepreneurs about registration with the Federal Tax Service;
• code of the tax office where the letter is sent;
• position and contact information of a bank employee.

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

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

Deadlines for submitting an application to the tax office

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

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

Procedure for changing the current account

Legal entities and individual entrepreneurs are not required to inform the Federal Tax Service about a change of account. This responsibility is also transferred to banks: the bank that closes the account reports the closure, and the bank that opens the account reports the opening.

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Do I need to notify the tax office about termination of service?

The principle is exactly the same - in 2020 and in subsequent years, clients still do not transmit information on their own. Notification of the closure of the account of any citizen, company or individual entrepreneur is sent by a financial organization.

Until 2014, business representatives transmitted information about the termination of banking services independently, after which this responsibility was legally assigned to banks. Notification of account closure must be received by the Federal Tax Service within 5 working days after termination of the agreement; the corresponding entry appears in the Registration Book. That is, the period for notification by the bank about opening an account and its closure is identical

If a fine of 20,000 rubles is imposed for late notification to the tax office about the opening of details, then the fine for failure to submit information about closing or changing details is 40,000 rubles. So, banks strive to report tax information in the prescribed period; violations are rare.

Notification about opening a current account abroad

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

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

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

You can submit documents in one of the following ways:

• contact the Federal Tax Service in person;
• send a package of documents by mail with notification of receipt;
• online through the free program “Legal Taxpayer”, which is posted on the Federal Tax Service website.

New rules

In 2014, the requirements changed. Federal Law No. 52-FZ dated April 2, 2014 repealed the articles of the Tax Code that obligated companies and individual entrepreneurs to report the opening or closing of an account to the tax office.

Now the banks themselves are required to notify the Federal Tax Service. The law gives them 5 working days for this. For violation, the bank can be fined 40,000 rubles (Clause 2 of Article 132 of the Tax Code of the Russian Federation). But this story no longer concerns organizations and entrepreneurs: they opened an account and forgot.

There is also no need to report anything to the Pension Fund and the Social Insurance Fund: banks also interact directly with funds.

How does the tax office find out about a new current account?

Notification of counterparties about the opening of a new current account

When concluding agreements with partners, the payment method and bank details for the transfer are specified. The Bank does not inform its clients' counterparties that they have opened an additional current account. This must be done by the individual entrepreneur or legal entity himself. face. If the counterparty was not notified of the change in details, the money goes to a non-working account or hangs up in intrabank accounts. That is, they do not go to the recipient's account. But despite the fact that the money did not reach the organization, the seller fulfilled his obligations. Disputes in this situation are pointless.

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

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

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

Why do you need a current account?

Today there are several main types of bank accounts, namely:

• current;
• facial;
• deposit;
• loan;
• card;
• calculated

They differ in purpose and currency. The first type is most common among ordinary people who do not associate their professional activities with entrepreneurship. Things are a little different with r/s. This type of bank account is in demand by business entities. The following categories of persons can register an account:

1. Individuals not involved in commercial activities. For example, pensioners or people with limited physical abilities. These people open personal accounts for crediting them with all kinds of benefits, benefits and other types of social payments.
2. Individuals (individual entrepreneurs - individual entrepreneurs).
3. Legal entities (organizations).

A current account is a kind of bank client account that reflects the financial status of the funds in the account. Thanks to such a financial instrument, its owner can carry out non-cash payments with his clients and partners. According to the law, a business entity is not obliged, but has the right to open a bank account. Only he himself can decide whether he needs a bank account or not. However, this norm changes its dispositive nature to imperative if the amount of transactions concluded between counterparties exceeds 100,000 rubles.

Closing a current account upon liquidation of an individual entrepreneur

There is no consensus on when it is better to close a current account when liquidating an individual entrepreneur. Many lawyers recommend first carrying out the account closure procedure and only then closing the individual entrepreneur. In this case, the procedure does not differ from the standard account closure.

Others advise first to deal with closing the individual entrepreneur, and then contact the bank. Then the entrepreneur submits an application to the tax office to terminate his activities. After this, he pays the state fee for the liquidation of the individual entrepreneur and notifies the government of the termination of its activities. bodies, if there are debts to the Social Insurance Fund or the Pension Fund of the Russian Federation, pay them. Next, he orders a tax extract from the Unified State Register of Individual Entrepreneurs stating that the individual entrepreneur has been liquidated. And with this document he goes to the bank to close the account.

Fines

For violating the established rules and regulations, the unscrupulous taxpayer faced punishment - an administrative fine, but not account blocking (in full or in part). Such a measure of influence is provided for by law only for those offenders who have not submitted tax returns and other accounting reports to the tax authorities within the established time frame. When opening an account, only a fine could be collected for failure to notify about this event.

Very dangerous for “forgetful” business entities was the fact that the number of notifications to the Federal Tax Service should have been equivalent to the number of active accounts. That is, if a taxpayer opened not one, but three accounts at once in one bank, then there should also have been three notifications to the regulatory authorities.

The same situation applies to fines. If an entrepreneur forgot to notify the tax office about his three accounts, then the fine of 5,000 rubles was multiplied by 3, and the amount was equal to 15,000 rubles. The bank’s notification about opening a current account, in addition to the tax service (since the beginning of 2010), also had to be sent to the Social Insurance Fund, Pension Fund and the Compulsory Medical Insurance Fund. For non-compliance with these rules, a fine of 5,000 rubles was also provided.

Application for termination of the contract

To terminate an agreement with a bank, first of all, you need to prepare an application. Usually, each bank has its own samples for this. You can fill out the form yourself or seek help from a specialist.

In the form you need to indicate your details, according to which the remaining funds will be transferred to you (or you withdraw money before that).

You must sign the completed form yourself. If a proxy signs, then a notarized power of attorney for the representative will be added to the list of documents to be submitted.

When submitting an application, you may be required to provide additional documents. For example, some banks ask for an extract from the register of entrepreneurs no earlier than thirty days from the date of application.

How to submit a notice of closure of an individual entrepreneur's current account? Procedure for 2020

Today, there are four ways to inform the tax office that an individual entrepreneur has closed an account with a foreign bank:

Personally. The notification is submitted to the Federal Tax Service inspection at the place of residence of the entrepreneur.

By mail. The notification is sent to the tax authority by registered mail with a list of the contents and a return receipt.

Through a representative. The notification is submitted by a representative of the individual entrepreneur (this will require a notarized power of attorney).

In your personal account on the website nalog.ru. In this case, it is enough to fill out a simple electronic form and sign it with a free, non-qualified signature.

Possible penalties

The sanctions were a monetary fine. The size is different for 2 categories of persons:

1. The first was legal entities, they paid 5,000 rubles .
2. The second group - individual entrepreneurs and officials; failure to comply with the requirement cost them less - 2,000 rubles .

If you violated the rule and submitted one notice, but opened several accounts, then the amount of the fine increased. For the absence of two mandatory notifications, the fine was 10,000 and 4,000 rubles, respectively.

After the provisions of the law on mandatory notification are repealed, sanctions are also repealed, which means you will not have to worry about meeting the filing deadlines and the number of copies of the message.

Thus, we have considered all issues related to notifying regulatory authorities about the opening of a current account by an organization or individual entrepreneur.

How to fill out a notice of closure of an individual entrepreneur’s account in a foreign bank?

The notification form for opening/closing an account/deposit in a bank located outside the territory of the Russian Federation (form according to KND 1120107) must include the following information:

Page 001

• TIN of an individual entrepreneur
• Correction number (00 – initial notification; 01-98 – corrective notification; 99 – canceling notification)
• Tax authority code (you can find the code you need on the official website of the Federal Tax Service)
• Last name and first name of the individual entrepreneur
• Patronymic name of an individual entrepreneur (if available)
• Identity document details (series and number, date of issue, etc.)
• Type of notification (in this case: 2 – about account closure)
• Sign of notification (1 – notification is submitted by an individual entrepreneur who was in the territory of the Russian Federation in the year the account was opened for more than 183 days; 2 – notification is submitted before June 1 of the year following the year in which the individual entrepreneur was in the territory of the Russian Federation for less than 183 days)
• Applicant status (in this case: 3 – resident individual or 2 – authorized resident representative)
• Applicant's Taxpayer Identification Number (if available)
• Applicant's contact details
• Applicant's signature
• Date of notification
• Name and details of the document confirming the authority of the representative (if the notification is submitted by a representative of an individual entrepreneur)

Page 2

• Last name and initials of the individual entrepreneur
• Name of the bank where the account was opened
• SWIFT code or BIC
• Address of the bank
• Digital code of the country where the bank is located (a suitable code can be found in the All-Russian Classifier of Countries of the World)
• Account number
• Account opening date
• Account closing date
• Account type (1 – personal; 2 – joint or joint account)
• Number of co-owners of a common or joint account
• Type of account (1 – single-currency; 2 – multi-currency; 3 – deposit; 4 – other)
• Account currency code (you should select the appropriate code in the All-Russian Currency Classifier)
• Bank account agreement date
• Bank account agreement number
• Applicant's signature
• Date of notification

If the notification is submitted by a representative of an individual entrepreneur, a copy of a document confirming the authority of the representative must be attached to it.

Note! If you have questions or encounter any difficulties when preparing a notice of closure of an individual entrepreneur’s account in 2020, you can always seek free legal advice from the specialists of the CenterSoveta portal. The average waiting time for a response from a lawyer is 15 minutes.

Is it necessary to close a current account when closing an individual entrepreneur?

The state does not oblige the closure of a current account when an individual entrepreneur ceases to operate, but in reality, an open account can cause various problems both with the bank itself and with the state. organs.

Firstly, if the account remains open, the tax office may have questions for the individual. face. It turns out that the individual entrepreneur does not work only officially, and in fact the business continues to operate.

Secondly, it makes no sense to use a current account after closing an individual entrepreneur, because it is only needed for mutual settlements with counterparties. Moreover, for maintaining an account, even in the absence of any movements, a commission may be charged, which you will then have to pay.

Thirdly, the bank may refuse the transaction if the individual entrepreneur has ceased its activities. Phys. a person cannot be the owner of a current account. Therefore, before submitting documents to close an individual entrepreneur, it is better to first contact the bank.

Fourthly, the service agreement may contain conditions under which the individual entrepreneur is obliged to close the current account before closing the individual entrepreneur.