Each newly created legal entity is obliged to receive a current account in the bank. In connection with the law on non-cash custody of funds, the fulfillment of this obligation is controlled by the tax authorities. Individual entrepreneurs are allowed to open a current account at will.
Who should have known about the opening of a new account
The message about opening an account should have been received by three state services:
- The federal district tax service in which the company was registered;
- branch of the Social Security Fund;
- branch of the Pension Fund.
All these controlling organizations are engaged in checking budget payments, so the information on opening a current account is simply necessary for them. Individual entrepreneurs and other legal entities were obliged to inform their territorial branches about the receipt of the account.
This had to be done with the help of a completed written notification, for which a specialized paper notification form was created. Recall once again, now such a document has become optional.
Rules for filling the notice
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 basic information about the company, and sheets A and B - information about where the current accounts are open. And sheet B was filled only in case of need to open an account in the Federal Treasury.
Ways to fill out the form
The message about opening an account to the tax inspectorate and the funds could be filled in manually or using a special program. At the same time, no blots, corrections and fuzzy information were allowed. Such a form was signed by the general director, and the seal of the enterprise was placed below.
Required fields of the form №С-09-1
Like all standard documents, the form had required fields. According to the registration documents of the company, the tax authority code was filled in on form No. С-09-1 on the title page.
Be sure to put a mark on where exactly the account was opened: in the federal treasury or in the bank. The further need to fill out sheets A and B depended on this. All registration numbers were also filled in (INNKPP, OGRNP or OGRN). Next, it was necessary to declare the head of the company or its official representative. Date, contact phone number and signature were also required.
Filling page A (form №С-09-1)
Information about the credit organization was indicated on sheet A. The special lines indicated the name of the bank, the BIC, its address, the National Tax Registration Code and the number of the settlement account. The type of account (settlement, transit, currency) was also indicated. Accurate information about opening a settlement account was duplicated in a bank certificate of opening an account.
Sending a notice to the Pension Fund
For the Pension Fund, slightly different information was provided. Along with the mandatory details - the full name of the legal entity, the name of the individual entrepreneur, PPC, TIN - the personal registration number assigned during the registration of the company was indicated on the form.
It was important to state the name of the branch of the foundation to which the organization was attached. The information about the bank and the settlement account was filled out in the same way as the tax message.
Post №С-09-1 to the Social Insurance Fund
The information sent to the FSS was similar to the one that contained the message about opening an account in the tax account. The only difference was the registration number listed on the title page, issued in the social insurance fund. The message must have attached a certificate of the bank to open an account. And in the case of opening several accounts, a separate sheet was filled in for each.
Message about opening an account in tax, terms
The deadline for sending a notification was the main regulator of responsibility. For the late communication of information to the enterprise, quite large fines threatened, namely, 5,000 rubles for each account were paid by legal entities and individual entrepreneurs were obliged to pay 2,000 rubles.
The message about opening an account in the tax account should have been submitted within seven days from the date of opening. The date of assignment of the settlement account was indicated in the bank certificate. It was possible to send a message by mail, the main thing was to do it quickly and on time.
Due to the simplification of this duty, penalties have been lifted, and firms do not need to worry about non-compliance with deadlines. But the cancellation of the obligation does not mean that the information about the accounts does not go to the regulatory authorities. Just modern technologies allow banks to independently send information about newly opened accounts. And it has become convenient for everyone, as a lot of time is saved.