Each newly created legal entity is required to receive a bank account. In connection with the law on non-cash storage of monetary funds, the fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to establish a settlement account at will.
Who should have known about opening a new account
The report on the opening of the account was to receive three public services:
- Federal District Tax Service, in which the company was registered;
- branch of the Social Insurance Fund;
- branch of the Pension Fund.
All these monitoring organizations are engaged in checking budget payments, so they simply need information about opening a settlement account. Individual entrepreneurs and other legal entities were obliged to inform their territorial offices about the receipt of the account.
This had to be done with the help of a completed written warning, for which a specialized paper form of notification was created. Let's remind once again, now such document became optional.
Regardless of the organizational form, all companies, enterprises and individual entrepreneurs used the approved form No.С-09-1. This form consisted of several sections. The title page contained the basic information about the firm, and sheets A and B - information about where the settlement accounts were opened. And sheet B was filled only in case of necessity of opening of the account in Federal exchequer.
Methods of filling in the form
The message on the opening of the account to the tax inspection and funds could be filled in manually or with the application of a special program. At the same time, blots, corrections and fuzzy information were not allowed. Such a form was signed by the general director, and below it was stamped the enterprise.
Required fields of form №С-09-1
Like all standard documents, the form had mandatory fields for filling. According to the registration documents of the company, in the form No.С-09-1 on the title page the code of the tax authority was filled.
Be sure to put a note about exactly where the account was opened: in the federal treasury or in the bank. The further necessity of filling in sheets A and B depended on this. All registration numbers (INNCPP, OGRNIP or OGRN) were also filled. Further it was necessary to declare the head of the firm or his official representative. The date, contact phone number and signature were also mandatory.
Filling in page A (form No.С-09-1)
The information on the credit organization was indicated on sheet A. In special lines, the name of the bank, the BIC, its address, INNCBP and the number of the settlement account was registered. Also the type of the account (settlement, transit, currency) was indicated. The exact information on the opening of the settlement account was duplicated in the bank reference on opening the account.
Sending notice to the Pension Fund
A slightly different information was provided for the Pension Fund. Along with the mandatory details - the full name of the legal entity, the full name of the individual entrepreneur, the checkpoint, TIN - in the form indicated the personal registration number assigned at the time of registration of the company.
It was important to inform the name of the department of the foundation to which the organization was affiliated. The information about the bank and the settlement account was filled in the same way as the tax report.
Communication No.С-09-1 to the Social Insurance Fund
Information sent to the FSS was similar to the one that contained a message about the opening of the account in the tax. The only difference was the registration number on the title page issued in the social insurance fund. To the message necessarily attached a certificate of the bank on the opening of the account. And in the case of opening several accounts, each was filled with a separate sheet.
The message on opening of the account in tax, terms
The time of sending the notice was the main regulator of responsibility. For untimely reporting of information to the company, they faced quite large fines, namely 5 000 rubles for each account legal entities paid and 2 000 rubles were required to pay individual entrepreneurs.
The message about the opening of the account in the tax should be provided within seven days from the date of opening. The date of assignment of the settlement account was indicated in the bank's certificate. Send a message could be by mail, the main thing to do it was to quickly and on time.
In connection with the simplification of this duty, the penalties are canceled, and firms do not have to worry about the failure to meet deadlines. But the cancellation of the obligation does not mean that information about the accounts does not reach the controlling bodies. Just modern technologies allow banks to independently send information about newly opened accounts. And it has become convenient for everyone, as it saves a lot of time.