What does notification about opening a current account mean and who needs it. Notification of tax and other structures about the opening of a current account Notification of the opening of a current account in the Pension Fund

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 Pension Fund of Russia and the Social Insurance Fund (below are the notification forms (forms) recommended by these departments). Payers can send a notification either on paper or in the form of an electronic document.

The Ministry of Health and Social Development of Russia in its letter dated May 21, 2010 No. 1274-19 “Types of bank accounts that do not need to be reported to the Pension Fund of Russia and the Social Insurance Fund of Russia” indicates that the opening (closing) does not need to be reported to the Pension Fund of the Russian Federation and the Social Insurance Fund for the following types of bank accounts :

Deposit account;

Loan account;

Transit currency account.

If the payer of insurance premiums does not inform the Pension Fund and the Social Insurance Fund about the opening (closing) of an account, then in accordance with Art. 46.1 of Federal Law No. 212-FZ, quite significant penalties in the amount of 5,000 rubles will be applied to it (the provision was introduced on January 1, 2012).

Also, in order to avoid claims from regulatory authorities, we recommend reporting changes in the details of already opened accounts.

Let's consider some special cases that arise for payers when notifying the Pension Fund and the Social Insurance Fund about the opening (closing) of an account.

An account was opened at a separate division (branch). Who should report this to the insurance premium control authorities? - The parent organization must inform the Pension Fund and the Social Insurance Fund about opening an account, because Federal Law No. 212-FZ does not indicate the obligation of a separate division to report to the control authorities about the opening (closing) of a bank account.

The organization sent notifications to the FSS and the Pension Fund by mail on the 2nd day after opening a bank account. Due to problems at the post office, the Pension Fund received a notification only on the 9th day after opening the account. Will penalties be applied to the organization?

- If the payer of insurance premiums sent a notification about opening (closing) an account by mail before the expiration of the 7 days established by law, then there will be no claims from the Pension Fund.

The payer notified the FSS and the Pension Fund in writing about the closure of the account in any form. Will the regulatory authorities consider this obligation fulfilled?

- As previously stated, there is no approved form for notification of opening (closing) a bank account, i.e. the payer can report both in the recommended form and in a free one. However, regardless of the form, the notification must 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 Pension Fund and the Social Insurance Fund 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 discuss notifications when opening a current account. What it is, why it is necessary and how it is formed - further. Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how

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is obliged to inform government authorities about the opening of a current account. What else do you need to know about this process? Who should I notify, and how to write a notification?

Basic information

The account can be current, deposit, settlement. They differ from each other in purpose and currency.
The notification has a clear form approved by law.

There are certain conditions for the execution of the document:

the form must be filled out in blue ink; it is also possible to fill it out on a computer (electronic version);
letters fit into each cell separately;
must be filled out in duplicate.

The notification can be sent in several ways: in electronic format, by mail, in person or through .

If documents are transferred personally or by a representative, then one copy must bear the stamp of the government agency with the date of their acceptance.

This is necessary to prove that the organization has complied with the notice period. 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 accepting them, is obliged to send a message 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 assignment of a statistics code;
extract from the register of legal entities;
documents for opening a legal address;
about opening an organization;
passport.

An individual entrepreneur provides other documentation:

certificate of registration as an individual entrepreneur;
passport;
notification about code assignment;
extract from the register.

To correctly fill out the notification, you must adhere to the following sequence:

The completed form is prepared in two copies - one remains with the organization, the second is submitted to the control body. Information is submitted by financial institutions; clients are not charged for sending a notification.

Starting from May 2020, there is no need to notify extra-budgetary bodies of the state about an open account. This one lies on the account in which the account is opened.

Bank employees must send the required notification to the appropriate control authority 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 company's management and accountant and stamped. A notice is a written document that announces an action.

In this case, about opening an account. There is a special form for it. At this time, notifications have been cancelled.

Previously, the following information had to be entered into the notification form:

name of the organization or information about the individual entrepreneur - in full, in the same form as in the constituent documentation;
place of opening an account - bank or treasury;
information about the founder;
date, signature and telephone number.

How to fill out the notification correctly:

It is possible to fill out the form in electronic format. It must be remembered that letters and numbers must be legible, and they must not go beyond the fields of the cells.

If the document is filled out by hand, then all letters must be printed and capitalized. The information must be provided truthfully; 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 must notify 3 services - the Pension Fund, the tax authority and the Social Insurance Fund.

This obligation came into force in 2010, and immediately there were opponents. As soon as the changes were introduced in May 2020, the obligation to notify the state's regulatory authorities disappeared.

Currently, you can safely open a new current account by submitting the required documentation to the bank. Now the bank itself will notify extra-budgetary funds.

Why is this necessary?

Why is notification necessary? This process involves notifying government authorities in writing that a new account has been opened and is ready for trading.

The notification is issued not for the purpose of strict control by authorities over the finances of organizations, but so that taxes are written off from the account for certain actions.

The alert will help with or. State authorities will know that an entrepreneur or legal entity has the opportunity to continue paying tax.

A current account has many advantages and allows you to:

ensure the safety of finances;
carry out transactions with non-cash funds;
make contributions to extra-budgetary funds without personally visiting them.

The notification is necessary to prove that the individual or legal entity does not have unofficial income or undeclared payments.

By notifying special control services, it will be possible to send funds from the current account to pay taxes from this account.

Legal basis

In accordance with the Tax Code (), after opening a new account, you must report this to the tax service within a week.

According to the document adopted on July 24, 2009, until May 1, 2020, notification of account opening was mandatory.

The Federal Tax Service has developed and approved a form for notification of the creation of a current account.

If the notification deadlines are violated, a fine will be imposed on the organization or individual entrepreneur on the basis of criminal and administrative violations.

Its size is 5 thousand rubles (for companies) and up to 2 thousand for entrepreneurs. The procedure and timing of notification are regulated by the Tax Code.

Who to notify about opening a current account

The main question is where to submit the notice? Most founders of organizations know that a notification is submitted to the tax office.

In addition to it, there are a number of other authorities - the Pension Fund, the Social Insurance Fund. Each of these bodies has its own form of form.

To the tax office (FTS)

The notification is sent on the day the account is opened. Tax officers are required to send a notification to the bank the next day with an answer whether the account is registered.

When notifying the tax service, 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 transferred to or withdrawn from the account
The notification form is generally accepted	N S-09-1 “Notification about 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 it to the inspection office (in this case, its employees must put a stamp on receipt of the notification on the second copy). The second option is to send a letter
No more than a week should pass from the opening of the account	Deadline for notifying the service
You need to notify the 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.

He will be charged a fine of 1,000-2,000 rubles. If the notification was sent within the deadline, but an error was made when specifying the account number or the notification form was of an old sample, no fine is provided.

To the Pension Fund

In addition to the tax service, the Pension Fund must also be notified. Most entrepreneurs or legal entities forget about this fact, so they have to pay a fine.

You can find a notification form on the Pension Fund website. It is also recommended, but not approved by the state.

If the notification is provided in any form, it must contain the following information:

name, address and code of the applicant;
policyholder registration number;
current account number and bank details;
opening date;
signature and seal of the company.

The message to the Pension Fund is submitted in two copies. The second one 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 can be filled out either by hand or on the computer.

In the FSS

Since 2010, legal or individual must inform the Social Insurance Fund about the opening of an account. This needs to 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 must be filled out and submitted. This form is not established by law, so the notification can be compiled in any form.

The following details must be indicated 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);
account creation date;
data of the head of the organization or individual entrepreneur, stamp.

It is necessary to notify about each new account. If there are several of them open, the form must be filled out for each separately.

When?

A current account can be opened in both rubles and foreign currency. The notification is sent to the relevant state authorities. Before 2020, notification periods were 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 are considered to be organizations that are created in accordance with the legislation of the Russian Federation; those located outside the state.

They have the right to open an unlimited number of accounts abroad. Such companies are required to notify the tax office about opening a current account outside the Russian Federation.

Notification is provided at the place of registration, no later than a month after opening the account. Submission methods are as follows:

All business entities are required to inform government agencies about opening an account with a credit institution. Certain documents are provided for this. A current account is a bank account used to record clients' financial transactions.

When opening an account, each employer needs to know who, how and where to report this, and what consequences are possible if this is not done in a timely manner.

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Basic information

Depending on the 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 activities natural person;
individual entrepreneurs;
legal entities.

The notification of account opening has a specific form established by law.

There are certain requirements for its design:

the form must be filled out using a pen with blue ink or electronically;
letters must be capitalized and printed;
there is a separate cell for each letter;
you need to put dashes in empty cells;
2 copies of the document are drawn up.

Notice may be given by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees with a notarized power of attorney.

When submitting documents in person, one copy is stamped by the government agency and the date of acceptance. This indicates that the organization has met the deadlines for submitting the notification. When sending a notice electronically, the addressee sends a confirmation letter of receipt.

To open a legal account. the person provides the bank with a list of securities:

registration document;
tax registration paper;
notice of assignment of statistical codes;
papers for opening the location address;
record of the beginning of the activity of an economic entity;
passport.

The following documents will be required for individual entrepreneurs:

registration document;
passport;
message about code assignment;
extract from the Unified State Register of Individual Entrepreneurs.

You need to fill out the notification step by step:

Name of the organization (IP) and basic details.
Information about the servicing bank.
Tax service code at the place of registration and taxpayer category (legal entity or individual entrepreneur).
In two empty cells, place the number “1” in each.
In the signature column, enter the value “3” for legal entities and “1” for individual entrepreneurs. Provide personal information, phone number, and stamp.

If employers did not know the procedure or for some reason could not independently inform state organizations to create an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the specified authorities.

From May 2020, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.

Creating 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;
fill out an application to open an account;
wait for a message from the bank about the start of the new account.

Having a current account gives the owner the following advantages:

guarantees the safety of financial resources;
makes it possible to conduct non-cash transactions;
provides the right to transfer taxes and contributions without visiting the relevant authorities;
allows you to withdraw cash if necessary.

Since 2010, an obligation has been introduced for all business entities to inform the Federal Tax Service, Pension Fund, and Social Insurance Fund about the creation of an account. Until this time, the client reported only to the tax office.

For non-compliance with the legislation in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rub. for individual entrepreneurs and officials.

If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rub. respectively.

Changes in legislation from 2020

Today, many entrepreneurs are wondering: is it necessary to notify government authorities about opening a bank account?

The Law on Amendments to Certain Regulatory Acts of the Russian Federation No. 59-FZ dated 04/02/14 established that from May 1, 2020, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.

From May 2, 2020, you no longer need to notify the tax office about the created account (Law on Amendments to 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. S-A-4-14/8901 dated 05/08/14 and the official comments of the Federal Tax Service 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 providing information lies solely with credit institutions.

Accordingly, laws No. 52 and No. 59 also abolished the administrative liability of payers for failure to report or late submission of information about opening an account.

Who needs to send a message about opening a current account?

Until May 2020, it was necessary to issue a message about opening a current account for the following authorities:

tax office;
pension fund;
social insurance

Each of the listed government agencies used their own notification form.

Issues related to opening a current account are regulated by legislative acts, the main ones of which are shown in the table:

Regulatory document	Explanation
Clause 2 Art. 23 Tax Code of the Russian Federation	The deadline for submitting a message about a new account 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 Pension Fund	Mandatory notification of the fund about a new account (before May 2020)
Order No. 7-6/457	The form for notifying the Federal Tax Service about the creation of an account has been approved
Art. 15.33 Code of Administrative Offenses	Fine for late submission to the Social Insurance Fund of information about opening an account in the amount of 1,000 rubles. up to 2,000 rub.
Federal Law No. 173 of December 10, 2003 on currency regulation and control	In Art. 12 talks about the need to submit a notification about creating a foreign account

The notification forms developed for all government agencies had a similar form. So, the required form was available on the FSS website. It was not approved by law, so policyholders could use it or create it themselves.

The message to social security reflected the following mandatory information:

name and address of the fund;
name, location, basic details of the legal entity (IP);
FSS registration number;
date of account creation;
date, employer's signature, seal.

Social insurance does not need to be informed about the opening of deposit, loan, or transit accounts.

Tax Service (IFNS)

The notice is sent to the Federal Tax Service on the same day the account is opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the Federal Tax Service.

When notifying tax authorities, you must adhere to certain rules:

The tax office should be informed if two conditions are met: there is an agreement with the bank, receipts and withdrawals of funds from the account are allowed;
the message has form No. C-09-01 and is signed by the director of the organization;
the document is sent to the inspection in person or in the form of a letter;
the notice period is one week;
The Federal Tax Service is notified at the place of registration of the taxpayer.

Failure to inform tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.

If the message is sent on time, 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 specified reasons is corrected by the taxpayer and resubmitted to the inspectorate.

Pension Fund

Legal individuals and individual entrepreneurs should remember the need to notify the pension fund about the opening of an account. The recommended notification form for use can be found on the fund’s website. It can be filled out by hand or on a computer.

If the message is submitted in any form, it must contain the following mandatory information:

name, address, code of the applicant;
Pension Fund account number;
account number and bank information;
opening date;
signature of the director of the organization, seal.

The notification to the Pension Fund is completed in two copies, one of which is returned to the applicant with a mark of acceptance. When opening several accounts at the same time, a separate message was issued for each.

The tax and extra-budgetary funds were required to be notified within seven days. The countdown began from the date following the opening and was carried out in working days.

Previous notification form and procedure for filling it out

Until May 2020, notification of form C-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.

The form was filled out by hand or on a computer and contained the following mandatory information:

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, put the number “1” and select the organization where the account was opened;
information about the manager or representative;
date, signature, telephone number of the applicant.

The second page (A or B) reflected the account data: number, opening date, name and bank details. The stamp and signature of the authorized person were also affixed. The above data was in the company’s constituent papers, a certificate of state registration of individual entrepreneurs, and an agreement with the bank.

The FIU notification contained the following information:

information about the policyholder;
registration number of the Pension Fund, name of the branch;
account information: number, opening date;
information about the bank;
date, signature of the applicant, seal.

Social insurance provided similar data. Enclosed with the notification were a certificate of account opening and a copy of the power of attorney confirming the authority of the executor. 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 to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05.23.14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.

The document contains the following information:

account number and type;
tax code;
name, address, bank details;
name and details of the organization (IP);
date and number of the banking agreement;
account opening date;
position, full name, signature of the bank employee and date;
telephone.

The form for notification of a new account for an individual is established by the same order of the Federal Tax Service (Appendix 3) and has 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 Federal Tax Service 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 issues of taxes and fees.

Current 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 the organization’s employees passes through the accounting account.

Document Definition

Notification about opening a current account - document registering the formation of a bank account. In the past, it was necessary for entrepreneurs to send a notification to the tax office themselves, but in May 2014, a law was passed that shifts the responsibility for transferring 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 of participation.

Previously, the procedure and urgency of notification were dictated by the rules of the Tax Code of the Russian Federation. The document confirming the creation of an account consisted of three A4 pages.

They contained information such as:

and its shape;
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 checkpoint assigned to the organization.

The papers were accompanied by a certificate from the settlement organization about the creation of a current account. The official document was certified by the company's seal, as well as the signatures of the manager and chief accountant.

Since 2014, changes in Russian legislation have shifted the responsibility for account notification to the bank that holds the account.

Accounts outside the country

Thanks to Federal law regarding 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 in the Russian Federation are carried out under the control of the tax authority: upon the first transfer, the authorized bank is given a notification about the opening of a current account from the tax office.

Because if a company exists outside the Russian Federation, 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;
complete the transaction via the Internet.

Procedure for reporting and methods of sending notification

For individual entrepreneurs, as well as individuals and legal entities, the procedure for reporting accounts is 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 your local office. 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, you must submit a notification about opening a current account to the insurance, social and pension funds. Otherwise, the entrepreneur will be forced to pay a fine in the amount 2000 rubles. Hiding from the tax authorities the fact of opening an account is punishable by payment 5000 rubles.

You can submit your application to the Federal Tax Service directly, through the inspection department, or by sending a letter with acknowledgment of delivery. 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 transmitted in person or via mail. It is necessary to notify the insurance fund about opening an account only if the company is engaged in hiring workers. For a number of individual entrepreneurs this is not relevant.

The amount of payments intended for responsible notifiers in the event of failure to notify government agencies about the opening or closing of an account:

for late notification of the Pension Fund of the Russian Federation the 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 includes payment 5000 rubles;
to evade notification of the Social Insurance Fund for the responsible person of the company a fine of from 1000 to 2000 rubles or rebuke, for legal entities or individual entrepreneurs a fine of 5000 rubles;
in case of contacts with the Federal Tax Service: 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 payment amount is 5000 rubles.

Forms and applications

The notice of opening a current account is kept in two copies. One of them is located in the department of the tax office or fund, and the second is kept by the founder of the company. A stamp is placed on the notification, guaranteeing compliance with the specified notification deadlines.

A sample application 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 government services.

The forms for opening and changing a current account differ.

To simplify and automate the process of preparing legal entities and individuals documents accounting statements, exists 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 clients and employees, pay taxes and fees. All that is necessary is to notify a number of government agencies about the account and prepare tax reports on time. Its form and timing depend on the tax system 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 in the Russian Federation, knew until May 2014 that it was necessary to notify the tax authorities about the opening of a new current account. Followed: Social Insurance Fund and 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 current account with the Pension Fund of Russia.

Deadlines and type of notification

The notification about the conclusion of an agreement for banking services had to be provided personally or this could be done by a trusted person. It was possible to send the completed notification form by mail, attaching a list of attachments, or by e-mail, but with the condition that the document bears the electronic signature of the owner of the enterprise or individual entrepreneur.

The legislation establishes specific deadlines for reporting to the Pension Fund and other organizations. Persons obliged to provide reporting documents were required to submit information about concluding an agreement for banking services within 7 working days from the date of contacting the bank. Now responsibility for meeting deadlines for filing reporting documents rests entirely with banking institutions.

Message form

The form for submitting a message can be obtained from the Pension Fund branch or downloaded from the Russian Pension Fund page. You can also see an example of how to fill out the form correctly.

Name of company. In cases where data is sent individual entrepreneur, indicate the first name, last name and patronymic of the owner of the individual entrepreneur.
The address at which the company is registered, or the address at which the individual who opened the individual entrepreneur is registered.
Registration number in the Pension Fund.
Account number and .
The name of the bank in which it was opened.
Address of the bank branch, its INN, KPP and BIC.

The message form must bear the seal of the legal entity, the signatures of the chief accountant and the manager.

When filling out the form electronically, it is prohibited to make any corrections using regular ink.

A certificate of opening a current account with the Pension Fund from legal entities was submitted in two copies. On the second copy, the Pension Fund employee who accepted the notification put his signature, and subsequently this copy was kept by the legal entity. In the case when the message was sent by mail, the second copy with the signature of the person who accepted the document was also returned by mail.

The same notification form was sent when terminating a 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 notification about the conclusion of an agreement for banking services.

Despite the fact that the recommended form of notification was approved by law, all legal entities were recommended to first contact the Pension Fund of Russia branch at the place of registration of the enterprise and clarify the procedure for submitting the notification and the possibility of providing additional documents. Now legal entities are exempt from these obligations, since the bank is in charge of submitting documents.

How to open a bank account: Video

Responsibility for violation of the law

The deadlines for submitting notifications, as well as liability for violating deadlines, are regulated by articles of the Tax and Administrative Codes of the Russian Federation. Taxpayers who violated deadlines or ignored the requirements of the law could previously be fined 5 thousand rubles. 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 responsibility for violation of the law lies exclusively with the servicing bank.

When concluding several agreements 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 legal entities and individual entrepreneurs in the spring of 2014 were exempted from the obligation to submit data on concluding banking service agreements to the Pension Fund, they had additional time to improve their business. And now they do not risk being held accountable for even minor failure to comply with deadlines for submitting documents to the Pension Fund.

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