The rules and procedure for compiling a notice on the opening of a current account does not cause accountants problems with experience. They know that after a visit to the bank with an established package of documents about this fact, it is urgent and mandatory to notify the following authorities: the Federal Tax Service, the FIU, the MHI and the Social Insurance Fund (see Article 23 of the Tax Code and Article 28 of the Federal Law No. 212 of 07.24.2009 "On insurance premiums in the PF"). If this is not done within 7 calendar days, penalties in the amount of 1-2 thousand rubles (article 15.33 of the Code of Administrative Offenses of the Russian Federation - responsibility of officials for missing the deadline for sending a notification to the FSS and PF) will be applied to the organization’s address (up to 5 thousand rubles ( Article 118 of the Tax Code of the Russian Federation - responsibility for the non-sending by a legal entity or individual entrepreneur of notification of the opening of a current account with the IFTS, PF of the RF and the FSS) It is important to understand that a fine was charged for a separate delay or lack of communication to each of the regulatory authorities and for a specific bank account. That is, if the organization had 2 settlement accounts and did not report this to any of the organizations, then the fine may reach 5,000 rubles.
Actual changes in legislation
However, from May 1, 2014, this procedure ceased to be mandatory for Russian organizations. More precisely, now this obligation is included in the functional of bank employees (Federal Law No. 52 (59) of 04/02/2014 "On Amendments to the Tax Code of the Russian Federation and other regulatory acts of the Russian Federation") and administrative fines are no longer imposed on the company. For those who, for whatever reason, are opposed to outsourcing accounting functions, it will be useful to find out (refresh in memory) how to properly draw up a notification on opening a current account for all the aforementioned authorities.
Why and who needs a checking account
Banking organizations open accounts for both individuals and legal entities of various ownership forms, including private entrepreneurs. They can be opened in rubles or in foreign currency. Accounts opened for non-cash transactions by individuals are called personal, and legal - settlement. The pricing policy for their service and the range of services provided differs.
Residents of the Russian Federation (organizations and individuals registered in Russia and subject to the requirements of its legislation) are required to notify the tax office within a month of opening accounts outside the country. A notification bank for individuals in the form of 1114315 is contained in the third appendix of the Order of the Federal Tax Service Inspectorate dated 06.06.2011 under the number MMV-7-6 / 362. The requirements apply to new residents' accounts opened with banks for loans, deposits, etc.
Basic Notification Guidelines
This form applies to strict reporting forms. You can download a sample notification of the opening of a current account with recommendations for filling out from the official site of the Federal Tax Service Inspectorate or from the application to the same Order of the Federal Tax Service.
When filling out form No. -09-1, the following rules should be followed:
- fill in the information only with a blue ballpoint pen;
- enter data in block letters, and put a dash in unused cells;
- when filling out the form using a printer, exclude entries from the document with a blue pen;
- draw up a document in 2 copies (for tax and own organization);
- avoid blots and corrections.
The document consists of two sheets: with information about the taxpayer (numbered as page 1) and with information about the current account and bank (page "A") or the treasury (page "B"). The tax notice form for opening a current account usually contains the following fields: tax code, full name of the organization, KPP, TIN, PSRN, information about the representative of the organization (if any), information about the bank (full name, details and address of subsidiaries) , account number, date of filling in the form, signature of authorized persons and the seal of the organization. Be sure to check the box "open account".
Notification Methods
The final document contains 2 sheets. The completed form is sent to the regulatory authorities in one of the following ways:
- Personally. Both completed forms are referred to the tax office and one copy is taken with the IFTS mark on the date of receipt of documents.
- Through a trustee. Notifications are transmitted by a person holding a notarized power of attorney on behalf of the organization and a certificate of account opening. One copy is returned to the organization with the IFNS mark.
- By mail. The form is sent with a valuable letter describing the attachment. Be sure to keep an inventory with a postmark where the time and date of departure, a cash receipt for payment of services are indicated. After receiving the document, the tax will send a letter in a letter stating the fact of acceptance of the documents.
- Through the Internet. These notifications on opening a current account are filled in on the official website of the Federal Tax Service in your personal account, signed by electronic digital signature (EDS) and transmitted via encrypted communication channels in real time.
Notification to the RF PF and the FSS
There is no approved notification form for these organizations. However, recommended forms can be found on the Internet in open sources.
The following information is indicated in the document sent to the pension fund: name of organization, KPP / TIN, registration code in PF, name of PF unit, bank information and account number, seal of organization and signature of authorized persons.
When transmitting a notice on opening a current account, the form must be completed twice. One copy remains in the PF, the other (with a mark of acceptance) is returned to the originator. When sending the form with a valuable letter with a list of investments by mail, a bank certificate on opening a current account is attached to it. In this case, the organization stores the completed notification form, an investment record with a postmark, a receipt for payment for services and a document confirming the acceptance of the notification by the RF PF (sent by letter after receipt of the documents).
The procedure for notifying the Social Insurance Fund practically does not differ from the above procedure, only the notification form contains information about the territorial authority of the Social Insurance Fund, the registration number of the company in the social insurance fund, and OKATO data is entered instead of the checkpoint.