Notification of opening a current account: the procedure for drawing up, methods of filing

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The rules and procedure for drawing up a notice of opening a current account does not cause problems for experienced accountants. They know that after a visit to the bank with an established package of documents, it is urgent and mandatory to notify the following authorities about this fact: the Federal Tax Service Inspectorate, the Pension Fund of the Russian Federation, the MHI and the FSS (see Article 23 of the Tax Code of the Russian Federation and Article 28 of the Federal Law No. 212 dated 2009-24-07 "On insurance contributions to the Pension Fund"). If this is not done within 7 calendar days, the organization will be subject to pen alties in the amount of 1-2 thousand rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation - the responsibility of officials for missing the deadline for sending a notification to the FSS and PF) to 5 thousand rubles (article 118 of the Tax Code of the Russian Federation - liability for failure by a legal entity or individual entrepreneur to send a notice of opening a current account with the Federal Tax Service Inspectorate, Pension Fund of the Russian Federation and the Social Insurance Fund). It is important to understand that the fine was charged for a separate delay or failure to report to each of the regulatory authorities and for a certainbank checking account. That is, if an organization had 2 current accounts and did not report this to any of the organizations, then the amount of the fine can reach 5,000 rubles.

Current changes in legislation

However, from May 1, 2014, this procedure has ceased to be mandatory for Russian organizations. More precisely, now this obligation is included in the functionality of bank employees (Federal Law No. 52 (59) of 2014-02-04 "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 know (refresh their memory) how to correctly issue a notice of opening a current account for all the above-mentioned authorities.

Why and who needs a checking account

Banking organizations open accounts for both individuals and legal entities of different forms of ownership, including individual 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 of their service and the range of services provided differ.

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 authorities within a month of opening accounts outside the country. Bank notification for individuals in the form 1114315 is contained in the third appendix of the OrderIFTS dated 2011-09-06 under No. ММВ-7-6/362. Requirements apply to new resident accounts opened with banks for loans, deposits, etc.

Basic rules for drafting notices

This form refers to forms of strict accountability. You can download a sample notification of opening a current account with recommendations for filling out from the official website of the Federal Tax Service or from the application to the same Order of the Federal Tax Service.

When filling out Form No. C-09-1, the following rules should be followed:

• fill in information only with a blue ballpoint pen;
• enter data in capital 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 the 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 data about the current account and bank (page "A") or about the treasury (page "B"). The notification form to the tax office about opening a current account usually contains the following fields to fill out: 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 the subsidiary), current account number, date of filling out the form, signature of authorized persons and seal of the organization. Definitely neededput a tick in front of the column "about opening an 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 taken to the tax office and one copy is taken with the mark of the Federal Tax Service on the date of receipt of documents.
• Through a proxy. The transfer of notifications is carried out by a person who has a notarized power of attorney on behalf of the organization, and a certificate of opening an account. One copy with the IFTS mark is returned to the organization.
• Mail. The form is sent by a valuable letter with a list of attachments. Be sure to keep an inventory with a postmark, which indicates the time and date of departure, a cash receipt for payment for services. After receiving the document, the tax office will send a letter by letter with a record of the fact of acceptance of documents.



• Through the Internet. These notifications about opening a current account are filled out on the official website of the Federal Tax Service in your personal account, signed with an electronic digital signature (EDS) and transmitted via encrypted communication channels in real time.

Notification to the Pension Fund of the Russian Federation and the FSS

There is no approved notification form for these organizations. However, the recommended forms can be found on the Internet in open sources.

The document sent to the pension fund contains the following data: name of the organization, KPP / TIN, registration code in the Pension Fund, name of the division of the Pension Fund, data onbank and account number, seal of the organization and signatures of authorized persons.

When sending a notice of opening a current account, the form must be filled out twice. One copy remains in the PF, the other (with a mark of acceptance) is returned to the compiler. When sending the form in a valuable letter with a list of attachments by mail, a certificate from the bank on opening a current account is attached to it. In this case, the organization shall store a completed notification form, an inventory of the attachment with a postmark, a receipt for payment for services and a document confirming the acceptance of the notification of the Pension Fund of the Russian Federation (sent by letter after receiving the documents).

The procedure for notifying the FSS is practically the same as the procedure discussed above, only the notification form indicates the data on the territorial body of the FSS, the registration number of the enterprise in the social insurance fund, and also OKATO data is entered instead of the checkpoint.