What does a notification about opening a current account imply and who needs it. Notification of the tax and other structures about the opening of a current account Notification of the opening of a current account in the PFR
The legislation does not contain approved forms that payers must use when reporting the opening (closing) of a bank account, however, there are notification forms recommended by the PFR and the FSS (below are the notification forms (forms) recommended by these departments). Payers can send a notification both on paper and in the form of an electronic document.
The Ministry of Health and Social Development of Russia in its letter dated 05.21.2010 No. 1274-19 “Types of bank accounts that do not need to be reported to the PFR and the FSS of Russia” indicates that the opening (closing) does not need to be reported to the PFR and the FSS for the following types of bank accounts :
Deposit account;
Loan account;
Transit currency account.
If the payer of insurance premiums does not inform the FIU and the FSS about the opening (closing) of an account, then in accordance with Art. 46.1 of the Federal Law No. 212-FZ, rather tangible penalties in the amount of 5,000 rubles will be applied to him (the provision was introduced from January 01, 2012).
Also, in order to avoid claims from regulatory authorities, we recommend reporting changes in the details of already opened accounts.
Let us consider some special cases that arise for payers when notifying the PFR and the FSS about the opening (closing) of an account.
A separate subdivision (branch) opened an account. Who must report this to the authorities for monitoring the payment of insurance premiums? - The parent organization must inform the FIU and the FSS about opening an account, because Federal Law No. 212-FZ does not contain an indication of the obligation of a separate subdivision to report to the control authorities about the opening (closing) of a bank account.
The organization sent notifications to the FSS and the FIU by mail on the 2nd day after opening a bank account. Due to problems at the post office, the FIU received a notification only on the 9th day after opening the account. Will there be penalties for the organization? - If the payer of insurance premiums sent a notice of opening (closing) an account by mail before the expiration of the 7 days established by law, then there will be no claims from the PFR.
The payer notified the FSS and the PFR in writing about the closure of the account in any form. Will the regulatory authorities consider this obligation fulfilled? - As previously mentioned, there is no approved form for notification of opening (closing) a bank account; the payer can report both in the recommended form and in an arbitrary one. However, regardless of the form, the notification must necessarily contain all the necessary information about the payer and the details of the bank account that was opened or closed.
Please note: in some regions, there is a practice of accepting the PFR and the FSS a copy of the notice of opening (closing) a bank account with a mark from the tax authorities, which eliminates the need to fill out a separate notice to extra-budgetary funds.
The article will talk about notification when opening a current account. What it is, why it is necessary and how it is formed - further.
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Each business entity is obliged to inform the state authorities about the opening of a current account. What else do you need to know about this process? Whom to notify, and how to make 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 issue a current account:
Settlement account - an account of the bank's customers, which reflects the financial condition of the 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 is filled in with blue ink, it is also allowed to fill it out on a computer (electronic version);
- letters fit into each cell separately;
- must be completed in duplicate.
Notification can be sent in several ways - in in electronic format, by mail, in person or via .
If the documents are handed over personally or by a representative, then one copy must have a stamp of the state body with the date of their acceptance.
This is necessary to prove that the organization complied with the notification deadlines. 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 their acceptance, is obliged to send 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 the assignment of a statistics code;
- extract from the register of legal entities;
- documents for opening a legal address;
- about the opening of the organization;
- the passport.
An individual entrepreneur provides other documentation:
- certificate of registration as an individual entrepreneur;
- the passport;
- code assignment notification;
- extract from the register.
In order to correctly fill out the notice, you must adhere to the following sequence:
The completed form is prepared in duplicate - one remains with the organization, the second is submitted to the control body. Information is provided by financial institutions, clients are not charged for sending a notification.
Starting from May 2020, there is no need to notify the extrabudgetary authorities of the state about an open account. This one lies on the one in which the account is opened.
Bank employees must send the necessary notification to the relevant control body 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 head of the company and the accountant, stamped. A notice is a written document that notifies you of an action.
In this case, about opening an account. For him there is a special form. Notifications have been canceled for now.
Previously, the following information had to be entered on the notification form:
- the name of the organization or information about the individual entrepreneur - in full, in the same form as in the constituent documentation;
- place of account opening – bank or treasury;
- information about the founder;
- date, signature and telephone number.
How to fill out the notification correctly:
The form may be filled out electronically. It must be remembered that letters and numbers must be legible, you can not get out of the cells.
If the document is filled out by hand, then all letters must be printed and capitalized. The data must be truthful, 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 need to notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.
This obligation came into force in 2010, and opponents were immediately found. As soon as the changes were introduced in May 2020, the obligation to notify the regulatory authorities of the power disappeared.
Currently, you can safely open a new current account by submitting the required documentation to the bank. Now the bank itself will notify off-budget funds.
Why is it needed
Why is notification necessary? This process involves a written notification to the state authorities that a new account has been opened and it is ready for turnover.
The notification is issued not for the purpose of strict control by the authorities over the finances of organizations, but in order for tax to be deducted from the account for certain actions.
The notification will help with or. The authorities of the state will know that the entrepreneur or person of a legal type has the opportunity to continue to pay tax.
A current account has a lot of advantages and allows you to:
- ensure the safety of finances;
- carry out operations with non-cash funds;
- make a contribution to off-budget funds without visiting them personally.
The notification is required to prove that the person or entity has no unofficial income or undeclared payments.
By notifying special control services, it will be possible to send finances from the current account to pay taxes from this account.
Legal framework
In accordance with the Tax Code (), after opening a new account within a week, you must report this to the tax office.
According to, adopted on July 24, 2009, until May 1, 2020, the notification of opening an account was mandatory.
The Federal Tax Service has developed and approved a form for notification of the creation of a current account.
If the deadlines for notification are violated, then on the basis of criminal and administrative violations, a fine is imposed on the organization or individual entrepreneur.
Its size is 5 thousand rubles (for companies) and up to 2 thousand for entrepreneurs. The procedure and terms of notification are regulated by the Tax Code.
Who to notify about the opening of a current account
The main question is where to submit the notice? Most founders of organizations know that a notification is being submitted to the tax office.
In addition to it, there are a number of other instances - the Pension Fund, the Social Insurance Fund. Each of these bodies has its own form of the form.
To the tax office (FTS)
The notification is sent on the day the account is opened. Tax officials are required to send a notification to the bank the next day with a response whether the account has been registered.
When notifying the tax office, 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 received or withdrawn from the account |
| Notification form is generally accepted | N C-09-1 "Notice of 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 to the inspection office (at the same time, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send an email |
| No more than a week should have passed since the opening of the account | Deadline for service notification |
| You need to notify that 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.
A fine of 1,000-2,000 rubles is charged from him. If the notice was sent within the time limit, but an error was made when indicating the account number or an old-style notice form, no penalty is provided.
In the FIU
In addition to the tax service, it is also necessary to notify the Pension Fund. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.
You can find the notification form on the website of the Pension Fund. It is also recommended, but not approved by the state.
If the notification is provided in an arbitrary form, it must contain the following information:
- name, address and code of the applicant;
- registration number of the policyholder;
- current account number and bank details;
- opening date;
- company signature and seal.
The message to the Pension Fund is submitted in two copies. The second 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 is filled either by hand or on a computer.
In the FSS
Since 2010, legal or individual must notify the Social Insurance Fund of the opening of an account. This must 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 you need to fill out and submit. This form is not established by law, so the notification can be made in any form.
The following details must be entered on the form:
- name, address of the post office of the 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);
- date of creation of the account;
- data of the head of the organization or individual entrepreneur, seal.
It is necessary to notify about each new account. If there are several of them open, the form is filled out for each separately.
At what time
A current account can be opened both in rubles and in foreign currency. The notification is sent to the appropriate authorities of the state. Until 2020, the notice period was 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 considered - organizations that are created in accordance with the legislation of the Russian Federation; those outside the state.
They have the right to open an unlimited number of accounts abroad. Such companies are required to notify the tax authorities about opening a current account outside the Russian Federation.
A notice is provided at the place of registration, no later than one month after the opening of the account. The submission methods are as follows:
All business entities are required to inform government agencies about opening an account with a credit institution. For this, certain documents are provided. A current account is a bank account used to record customer financial transactions.
When opening an account, each employer needs to know who, how and where should report it, what consequences are possible if this is not done in a timely manner.
Dear readers! The article talks about typical ways to solve 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.
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Basic information
Depending on the intended purpose and currency, accounts are divided into current, deposit and settlement.
The latter type can be registered by the following categories of citizens:
- not leading commercial activity individuals;
- individual entrepreneurs;
- legal entities.
The notice of opening an account has a specific form established by law.
There are certain requirements for its design:
- the form is filled in with a pen with blue ink or in electronic form;
- letters must be capital and printed;
- a separate cell is intended for each letter;
- you need to put dashes in empty cells;
- 2 copies of the document are made.
The notice may be sent by email, regular mail, in person, or through a trusted agent. It can be submitted by both managers and other employees by a notarized power of attorney.
When submitting papers in person, one copy is stamped by the state agency and the date of acceptance. This indicates that the organization complied with the deadlines for filing the notification. When sending a notice electronically, the addressee sends a letter confirming their receipt.
To open a legal account the person provides the bank with a list of securities:
- registration document;
- paper on tax registration;
- notification of the assignment of statistical codes;
- paperwork to open the location address;
- a record of the beginning of the activity of an economic entity;
- the passport.
The IP will need the following documents:
- registration document;
- the passport;
- code assignment message;
- extract from the EGRIP.
You need to fill out the notification in stages:
- Organization name (IP) and basic details.
- Information about the serving bank.
- The code of the tax service at the place of registration and the category of the taxpayer (legal entity or individual entrepreneur).
- In two empty cells put the number "1" in each.
- In the column for the signature put the value "3" for legal entities and "1" - for individual entrepreneurs. Indicate personal information, phone number, stamp.
If employers did not know the procedure or for some reason could not independently inform government organizations about the creation of an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the indicated authorities.
From May 2020, taxpayers do not have to notify non-budgetary funds about opening an account. This responsibility rests with the banks. They have 5 days to do this. Customers are not charged for shipping.
Create a bank account
To open an account you need:
- choose a suitable credit institution;
- request a list of papers required for the procedure;
- prepare and submit the necessary documents;
- apply for opening an account;
- wait for a message from the bank about the start of a new account.
Having a current account provides the owner with the following benefits:
- guarantees the safety of financial resources;
- makes it possible to carry out non-cash transactions;
- grants the right to transfer taxes and contributions without visiting the relevant authorities;
- allows you to withdraw cash if necessary.
Since 2010, for all business entities, the obligation has been introduced to inform the IFTS, PFR, FSS about the creation of an account. Until that time, the client reported only to the tax office.
For non-compliance with the law in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rubles. for individual entrepreneurs and officials.
If two documents were not submitted, for example, when opening several accounts at once, the sanction doubled and amounted to 10,000 rubles. and 4000 rubles. respectively.
Change in legislation from 2020
Today, many entrepreneurs are wondering: is it necessary to notify government agencies about opening a bank account?
Law No. 59-FZ of April 2, 2014 on Amending Certain Regulations of the Russian Federation established that from May 1, 2020, taxpayers are not required to notify off-budget funds about opening or closing an account.
From May 2, 2020, it is no longer necessary to notify the tax account about the created account (Law on Amending the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. С-А-4-14 / 8901 dated 08.05.14 and the official comments of the FSS of the Russian Federation.
The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for informing lies solely with credit institutions.
Accordingly, laws No. 52 and No. 59 also abolished the administrative responsibility of payers for failure to report or late submission of information about opening an account.
Who needs to issue a message about opening a current account
Until May 2020, it was necessary to issue a message on opening a current account for the following authorities:
- tax office;
- pension fund;
- social security.
Each of the listed government agencies used its own notification form.
Issues related to opening a current account are regulated by legislative acts, the main of which are given in the table:
| Regulatory document | Explanation |
| P. 2 Art. 23 Tax Code of the Russian Federation | The deadline for submitting a notification about a new invoice is 7 days |
| Cancellation of the obligation of policyholders to inform government agencies about opening an account | |
| Federal Law No. 212 of July 24, 2009 on contributions to the PFR | Mandatory notification of the fund about the new account (until May 2020) |
| Order No. 7-6/457 | The notification form of the IFTS on the creation of an account has been approved |
| Art. 15.33 Administrative Code | Penalty for late submission to the FSS of information on opening an account in the amount of 1,000 rubles or more. up to 2,000 rubles |
| Federal Law No. 173 of December 10, 2003 on currency regulation and control | In Art. 12 refers to the need to submit a notice of the creation of a foreign account |
The developed notification forms for all government agencies had a similar form. So, the required form was on the FSS website. It was not legally approved, so insurers could use it or independently created it.
The following mandatory information was reflected in the social security message:
- the name and address of the fund;
- name, location, basic details of the legal entity (IP);
- FSS registration number;
- the date the account was created;
- date, employer's signature, seal.
Social insurance does not need to be informed about the opening of deposit, loan, transit accounts.
Tax Service (IFTS)
The notice is sent to the IFTS on the same day that the account was opened. The next day, the tax authorities send a response notice to the bank with information about registering an account with the Federal Tax Service.
When notifying the tax authorities, you must adhere to certain rules:
- The tax authority should be informed when two conditions are met: there is an agreement with the bank, the receipt and withdrawal of funds from the account is allowed;
- the message has the form No. С-09-01 and is signed by the director of the organization;
- the document is sent to the inspection personally or in the form of a letter;
- the notice period is one week;
- notified by the IFTS at the place of registration of the taxpayer.
Late informing the tax authorities is punishable by a fine, in addition, the director of the organization may be involved in administrative punishment.
If the message is sent in a timely manner, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the indicated reasons is corrected by the taxpayer and re-submitted to the inspection.
Pension Fund
Jur. individuals and individual entrepreneurs should remember the need to notify the pension fund about opening an account. A recommended notification form can be found on the Foundation's website. It is filled out by hand or on a computer.
If the message is submitted in an arbitrary form, it must contain the following mandatory information:
- name, address, code of the applicant;
- PFR account number;
- account number and bank information;
- opening date;
- signature of the director of the organization, seal.
The notification to the Pension Fund is filled out in two copies, one of which with a mark of acceptance is returned to the applicant. When opening several accounts at the same time, a separate message was issued for each.
It was required to notify the tax and off-budget funds within seven days. The countdown began from the date following the opening and was made in business days.
Former notification form and procedure for filling it out
Until May 2020, to notify the IFTS of opening an account, a notification of form C-09-1 was used. It was the same for all business entities. The form consisted of a title page, sheet A - for accounts opened with a bank and sheet B - accounts with the Federal Treasury.
The form was filled out by hand or on a computer and contained the following mandatory information:
- the name of the company (IP) in accordance with the constituent papers;
- and checkpoint;
- OGRN (OGRNIP);
- tax code;
- in the cell of the message about opening an account, the number “1” was put and the organization where the account was opened was selected;
- information about the head or representative;
- date, signature, telephone number of the applicant.
The second page (A or B) reflected the account data: number, date of opening, name and details of the bank. Also stamped and signed by the authorized person. The above data was in the constituent papers of the company, a certificate of state registration of an individual entrepreneur, an agreement with a bank.
The FIU notice contained the following information:
- information about the insured;
- PFR registration number, branch name;
- account information: number, date of opening;
- bank information;
- date, signature of the applicant, stamp.
Social Security provided similar data. Attachments to the notification were a certificate of opening an account and a copy of the power of attorney confirming the authority of the contractor. The title page contained information about the applications.
What's new in 2020
In 2020, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.
The forms of notifications and the procedure for submitting them by a credit institution to the tax office are regulated by Art. 86 of the Tax Code of the Russian Federation. It contains a link to the Order of the Federal Tax Service No. ММВ-7-14/ [email protected] dated 05/23/14. It contains a sample form 1114301 (Appendix 1). This form does not apply to accounts of citizens.
The document contains the following information:
- account number and type;
- tax code;
- name, address, details of the bank;
- name and details of the organization (IP);
- date and number of the banking agreement;
- account opening date;
- position, full name, signature of a bank employee and date;
- telephone.
The notification form for a new account of an individual is established by the same order of the IFTS (Appendix 3) and has the form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.
Residents must inform the IFTS at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body controlling the issues of taxes and fees.
Settlement account - a bank record for accounting for 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 employees of the organization pass through the account.
Document Definition
Account opening notice a document that registered the formation of an account in a bank. In the past, it was necessary for entrepreneurs to send a notification to the tax office on their own, but in May 2014 a law was passed that shifted the responsibility for submitting documentation to the bank's accounting department.
Individual entrepreneurs must notify the local tax authorities if they participate 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 date.
Previously, the procedure and urgency of notifying about were dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of an account was on three A4 pages.
They contained information such as:
- and its form;
- data of an individual entrepreneur;
- account opening date;
- details of the settlement organization;
- full account details - bank address and personal number, taxpayer identification number and KPP assigned to the organization.
The papers were accompanied by a certificate from the settlement organization on the creation of a current account. The official document was certified by the seal of the company, as well as the signatures of the head and chief accountant.
Since 2014, changes in Russian legislation have shifted the responsibility of notifying an account to the bank that holds the account.
Accounts outside the country
Thanks to federal law concerning 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 notified of the opening of a current account from the tax authority.
Since if the company exists outside the Russian Federation, the 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;
- perform a transaction over the Internet.
Message order and notification methods
For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts 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 a local branch. 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, a notice of opening a current account must be submitted to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount of 2000 rubles. Shelter from the tax fact of opening an account is punishable by a payment 5000 rubles.
You can submit an 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 sent in person or by mail. Notifying the insurance fund of opening an account is only necessary if the company is hiring employees. For a number of individual entrepreneurs, this is not relevant.
The amount of payouts intended for responsible notifiers in case of failure to notify government agencies about the opening or closing of an account:
- for delay in notifying the Pension Fund of the Russian Federation an official of the enterprise is obliged to pay the amount from 1000 to 2000 rubles or produced rebuke, for legal entities and individual entrepreneurs, the punishment provides for the payment 5000 rubles;
- to avoid notifying the Social Security Fund for the responsible person of the company, a fine is provided in the amount of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine in the form of 5000 rubles;
- in case of contacts with the IFTS: 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 amount of payment is 5000 rubles.
Forms and applications
The notice of opening a current account is stored in two copies. One of them is located in the tax office or fund, and the second is kept by the founder of the company. The notification is stamped to ensure compliance with the deadlines for notification.
Sample applications 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, its full details and exclusively full names should be indicated, without using abbreviations and abbreviations. Also, sheet No. 3 must be filled out by public services.
Forms for opening and changing a current account are different.
To simplify and automate the process of preparing legal entities and financial statements of financial statements, there is Program "Taxpayer of Legal Entities". You can also download the assistant program on the official portal of the Federal Tax Service.
A current account allows a company to conduct non-cash financial transactions with customers and employees, pay taxes and contributions. All that is needed is to get a number of government agencies notified about the account and file tax returns on time. Its form and terms depend on the system of taxation chosen by the company.
Why is notification needed? The answer is in the video.
Each of the owners commercial enterprises, as well as individual entrepreneurs and persons carrying out private activities on the territory of the Russian Federation, until May 2014 knew that it was necessary to notify the tax authorities about opening a new current account. Followed: the Social Insurance Fund and the Pension Fund of Russia. All taxpayers who were required to submit such information should have known that there is a single recommended form for reporting the opening of a settlement account with the FIU.
Timing and type of notification
The message about the conclusion of the contract for banking services had to be provided personally or it could be done by an authorized person. It was possible to send the completed notification form by mail with a valuable letter, attaching a list of attachments to it, or by e-mail, but on the condition that the document contains an electronic signature of the owner of the enterprise or individual entrepreneur.
The legislation establishes specific deadlines for reporting to the FIU and other organizations about. Persons obliged to provide accounting documents had to submit information on the conclusion of an agreement for banking services within 7 working days from the date of applying to the bank. Now the responsibility for compliance with the deadlines for submitting reporting documents lies entirely with banking institutions.
Message form
The form for submitting a message can be taken at the PFR office or downloaded on the page of the Pension Fund of Russia. There you can see an example of the correct filling of the form.
- Name of company. When the data is sent individual entrepreneur, the name, surname and patronymic of the owner of the IP are indicated.
- The address at which the company is registered, or the address at which the individual who opened the IP is registered.
- Registration number in the Pension Fund.
- Account number and.
- The name of the bank where it was opened.
- The address of the bank branch, its TIN, KPP and BIC.
The message form must bear the seal of the legal entity, the signatures of the chief accountant and the head.
When filling out the form electronically, it is forbidden to make any corrections in it with ordinary ink.
Certificate of opening a settlement account with the Pension Fund of the Russian Federation from legal entities was submitted in two copies. On the second copy, the employee of the Pension Fund, who accepted the notification, put his signature, and in the future this copy was kept by the legal entity. In the event that the message was sent by mail, the second copy with the signature of the person who accepted the document was also returned by post.
The same notification form was also sent upon termination of the banking service agreement, only in this case the reason for “closing the account” was indicated on the form. In some cases, it was possible to provide the Pension Fund with a copy of the bank's notice of the conclusion of an agreement on banking services.
Despite the fact that the recommended form of notification was approved by law, all legal entities were advised to first contact the PFR office at the place of registration of the enterprise and clarify the procedure for submitting a notification and the possibility of providing additional documents. Now legal entities are exempted from these obligations, since the bank is responsible for submitting the documents.
How to open a bank account: Video
Responsibility for violation of the law
The deadlines for filing a notification, as well as liability for violation of the deadlines, are regulated by the articles of the Tax and Administrative Codes of the Russian Federation. Taxpayers who violated the deadlines or ignored the requirements of the law could previously be fined 5,000 rubles. The owners of individual entrepreneurs, as well as officials who violated the law, could be subject to a monetary penalty in the amount of 1,000 to 2,000 rubles. Now only the servicing bank is responsible for violation of the law.
When concluding several contracts for banking services for one enterprise, a certificate of opening a current account with the Pension Fund had to be provided for each of them on a separate form.
Due to the fact that in the spring of 2014 legal entities and individual entrepreneurs were exempted from the obligation to submit data on the conclusion of banking service agreements to the Pension Fund, they have additional time to improve their business. And now they do not risk being held accountable for even a slight failure to comply with the deadlines for submitting documents to the FIU.
