A settlement account is Opening a settlement account. IP account. Closing a current account

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

Any form of doing business involves a cash flow. Individual entrepreneurs with a small amount of work in the early stages of business development can accept payment for goods and services in the form of cash. But sooner or later there comes a time when it becomes necessary to open a settlement account. This does not mean that you need to immediately run to the bank and submit documents. First you need to decide on the general procedure for opening, maintaining and closing an account. Then you need to analyze the conditions of different banks and choose the best option for yourself.

Why do you need a Sberbank account

From the point of view of legislation, the decision to open an account is made by the entrepreneur himself. If the cash settlement scheme does not contradict the laws of the Russian Federation, then individual entrepreneurs and LLCs may not contact the bank at all on this issue. Another thing is that the full functioning of an LLC without a current account is impossible. For example, if an enterprise concludes a contract for a total amount of 100,000 rubles, then such a payment must be made through a bank. This amount forstatistics is the lower limit of the value of LLC contracts. In addition, taxes and other obligatory payments are paid exclusively by bank transfer. It turns out that the organization's current account is simply necessary.

Collecting data

A settlement account is an account that is issued in a credit institution in the name of the client to store funds and conduct cashless payments.

After making a positive decision on the availability of a bank account, you need to familiarize yourself with the main nuances of this procedure, namely:

- what documents are required to open an account;

- possible reasons for refusal;

- nuances of the relationship between the bank and the client;

- account closing procedure;

- the deadline for submitting data to the regulatory authorities about opening or closing an account.

Step One

Opening a bank account is based on certain documents. Although each bank has its own characteristics, the general list for a legal entity is as follows:

- registration certificate;

- certificate of entry into the unified register;

- copy of charter;

- a document confirming the authority of persons who have access to the account (minutes of the meeting of founders on the appointment of a director to the position; order on the appointment of the chief accountant, and so on);

- cards with sample signatures of persons who have access to the account; seal impressions;

-certificates of acceptance of the enterprise for registration in the tax, pension fund, off-budget funds;

- certificate of registration with statistical authorities;

- license to conduct financial activities.

The application form for opening and the contract for servicing an account is provided to the client by a bank employee. The bank may request additional documents: customer questionnaire; addition to the agreement on accounts of counterparties and so on.

Accounts of legal entities - non-residents

Before importation, all documents must be registered at the Russian Embassy of a foreign state. In addition, all submitted documents must be accompanied by a notarized translation into Russian (text, stamp, seals, apostilles, and so on). The main list of documents remains the same.

Documents: current account of individual entrepreneurs

- certificate of state registration;

- certificate of entry into the unified register, certificate of assignment of OKPO, OKATO, OKVED are provided at the request of the bank;

- extract from the Unified State Register of Individual Entrepreneurs;

- cards with sample signatures of persons who have access to the account; seal impressions (if any);

- application (in the form of a bank);

- service agreement (in the form of a bank);

- passport;

- an agreement on the implementation of activities for accepting payments from individuals.

Decoding the account number

Notarized copies of constituentdocuments are provided to a bank employee for authentication and opening an account. The current account of Sberbank consists of 20 digits. The first five define the principal activity and ownership of the client:

• 40701 - non-state financial institutions;
• 40702 - non-governmental commercial organizations;
• 40703 - non-governmental non-profit organizations;
• 40802 - individuals - IP;
• 40807 - non-residents - legal entities;
• 40818 - ruble accounts of non-residents;
• 40819 - foreign currency accounts of non-residents;
• 40821 - non-resident individuals.

The following three digits determine the account currency:

• 810 - rubles;
• 840 - dollars;
• 978 - Euro.

The next 11 digits indicate the unit number, the serial number of the client or his contract.

Refused to open an account

The bank may refuse to open an account for a client if:

- there is a decision from the tax authorities to suspend servicing previously opened accounts;

- The individual entrepreneur or his representative is not personally present during the account opening procedure;

- the client provided documents with false data;

- the client did not provide documents at all;

- there is evidence of the client's involvement in terrorist activities.

In case of refusal to open an account, the bank employee returns the application to the client with a note of refusal and an indication of the reason, or sends a corresponding letter. The application and all documents of the client are returned to his representativeagainst acknowledgment of receipt.

Features of servicing IP accounts

An IP settlement account can be opened at any bank in the Russian Federation. But the issue is that some institutions have high rates for servicing such accounts. Banks often share the rates for servicing limited liability companies and individual entrepreneurs with payment for the last two hundred rubles per month, provided that the number of transactions on the account was no more than twenty per month. If there were no transactions at all, then no commission will be charged. Since self-employed people most often work remotely, having free online banking to quickly check balances and send payments will be a big advantage when choosing a bank to service.

Before concluding a contract, you must pay attention to the cost of the following services:

- opening, closing, account management;

- connection and maintenance of Internet banking;

- fees for transferring funds to accounts in the current and other banks.

Features of withdrawal of funds from IP accounts

If the opening procedure for an LLC and an individual entrepreneur is relatively the same, then questions may arise when withdrawing wages by an individual entrepreneur. All funds in the current account belong to the entrepreneur. According to the law of the Russian Federation, the entrepreneur manages all the income of an individual entrepreneur that was received as a result of entrepreneurial activity independently. In theory, deposit and withdraw funds for personal purposes from the accountpossible at any time. In practice, it is better not to use a business account for third-party purposes.

But if the settlement account is an account for transactions from entrepreneurial activity, then the question arises of how to withdraw the earned funds of the individual entrepreneur. The best option is to transfer funds from the settlement account to the current account of an individual. In the comments to the payment in such cases, it is necessary to indicate "Transfer of own funds, VAT is not charged".

Leaders of an LLC are not legally en titled to dispose of funds on a current account of a legal entity for personal purposes.

Service interruption

Closing a current account - termination of the banking service agreement. According to the law, the contract can be terminated:

- by agreement of the parties;

- unilaterally;

- based on a court decision;

- for other reasons provided by law.

A settlement account can be closed unilaterally at the initiative of the bank. This means that the contract can be terminated by the court due to the lack of operations within 365 days. If there are no transactions on the account within two years, the bank may refuse to service and terminate the agreement two months after the date of sending the corresponding notification to the client.

Also, a settlement account can be closed unilaterally at the initiative of the client. This means that the client can write an application at any time totermination of service. The presence of unpaid documents is not grounds for refusing to close an account.

According to a court decision, account maintenance can be stopped in the following cases:

1. If there is no money in the account, the contract is terminated. A client can open a new account only after the decision is canceled by the tax authority.

2. If there is money in the account, two options are possible:

- the contract is not terminated and the account is not closed until the decision to suspend service is canceled;

- the contract is terminated, the account is not closed until the decision to suspend service is canceled.

Special occasions

Termination of service occurs on the day the bank receives a written application from the client, unless a later date is indicated in the application itself. If at this moment there are funds on the account, the balance is issued to the client from the bank's cash desk or transferred to the account specified by the client within seven calendar days. In the absence of details for the transfer or assignees, the client can keep the funds on a special off-balance account until the expiration of the limitation period. After that, they will be written off to the bank's income. Any funds and settlement documents received by the bank after the closing of the contract are returned to the sender with a corresponding note. If there is no possibility to send funds and documents to the recipient of the client, for example, the bank is closed, then they (money and documents) are stored in the legal department of the bank. All client documents are subject to inventory.