Having set up their business, business entities at some point need to draw up a current account. The legislation establishes the procedure for state registration for those wishing to become an entrepreneur. Opening a bank account is one of the conditions.
Article 23 of the Tax Code was amended on May 2, 2014. It implies the cancellation of the obligations of taxpayers to notify about transactions with current accounts tax authorities. There is also no need to report the occurrence or termination of the right to use electronic money. However, knowing how to make a notice about opening a current account is quite important for each individual and entrepreneur.
The ratio of extrabudgetary funds to current accounts
The current account is a special customer account in the bank. It demonstrates the state of funds in a specific account and allows the owner to use them to implement business processes. At the moment, there are the following types of bank accounts. These include settlement, personal, current, deposit and others.
Current bank accounts are opened by individuals who are not engaged in entrepreneurship. The current account is used by individual entrepreneurs and legal entities regardless of their form of ownership.
Providing a notice on the opening of a current account was a mandatory measure until 2010. This was due to the fact that only from this moment on, organizations and extra-budgetary funds got the opportunity to control the taxpayers making insurance contributions. It is worth noting that the notification of the opening of a current account of an individual entrepreneur or company could be delivered not only independently. Consulting and outsourcing firms could do this. Their services are popular, as they promptly and efficiently inform the necessary organizations for certain commission deductions.
How is opening a bank account?
First of all, an entrepreneur should choose a bank. This procedure should be approached with all responsibility. The institution should be located close to the place of business, which will avoid additional waste of time. It is important to familiarize yourself with the services and tariffs of several banks and choose the most suitable option. It is worth noting that large financial institutions set high tariffs for services.
Quality and speed of customer service are also important. If something goes wrong by opening a current account, the notification deadlines may be broken. No one wants to face such a problem. Services should be provided in a timely manner, as this affects the business process.
After the bank is selected, it is necessary to prepare documents for opening a current account. Each institution establishes its own procedure for conducting the procedure. For this reason, it is necessary to find out which documents are required without fail in the selected bank. This can be done at the nearest branch or on the official website of a financial institution.
List of documents for opening an IP settlement account
Before contacting the bank, you need to prepare the following documents:
- certificate received by the tax inspectorate during registration of individual entrepreneurs;
- proof of identity;
- a notification confirming the assignment of statistics codes from Rosstat;
- extract from the USRIP.
Also, for opening an account by an individual, a round stamp of IP may be required if it is available.
The list of documents for opening an account by a legal entity
In this case, the entrepreneur must prepare the following documentation:
- certificate confirming the state registration of legal entities;
- a document that indicates registration with the tax office;
- a notification confirming the assignment of statistics codes from Rosstat;
- extract from the register;
- documents to the legal address;
- Protocol on the creation of legal entities;
- identity document.
The Bank may also request ERGUL record sheets and memorandum of association. If the activity is subject to licensing, a license should be provided. In addition, a round stamp of the legal entity may be required.
Additional conditions for opening a current account
After preparing all the documents, the entrepreneur fills out an application, contract and additional documents. It is worth considering that this procedure can take a lot of time, which depends on the needs of the client and the speed of service.
The entrepreneur has the ability to make cashless payments, which are performed in electronic form. To do this, he needs to conclude an appropriate service contract. If necessary, you should create a notice on the opening of a current account in the FSS, a sample of which will help the entrepreneur.
Prior to this, you should familiarize yourself with the procedure for its compilation.
How to notify tax authorities about opening an account?
In 2015, a notice on opening a current account is not mandatory. Previously, this had to be done within one week. The entrepreneur was required to contact the territorial tax inspectorate with a pre-prepared document in the form of No. C-09-1. Individual entrepreneurs and organizations must be served by the Federal People’s Service, in which they passed state registration.
The Tax Code of the Russian Federation established the procedure for reporting transactions with bank accounts. At the same time, the form by which a notification on the opening of a current account is compiled was approved by order of the Federal Tax Service of Russia.
What is necessary for processing a document?
A notification on the opening of a current account abroad by an individual, which consists of three pages and the following data, should be submitted to the tax authorities:
- FULL NAME. entrepreneur or company name;
- code of the reason for registration with the Federal Tax Service;
- certificate of assignment of a tax identification number;
- date of creation or closure of the account, as well as its details.
The notice must be signed by the head of the organization and the chief accountant, and then certified by a seal. The bank should get a certificate of opening an account. Previously untimely communication was an administrative violation. If the account is opened not abroad, but on the territory of the Russian Federation, notification is not required.
Do I need to notify funds about opening an account?
Many are interested in the question of whether it is required to file a notice on the opening of a current account with the FIU and other funds, if this is not necessary for the Federal Tax Service. There is also no need to send an appropriate notification to these authorities. However, one should be aware of how the procedure is performed, as this may be required by the entrepreneur in the future. It is also useful if an individual or legal entity plans to carry out its activities in the territory of another country and, accordingly, opens a bank account for doing business there.
