In accordance with Russian legislation, cash settlements between legal entities can be carried out in an amount not exceeding RUB 100,000 within a single transaction. Settlements for transactions exceeding this amount must be made by bank transfer, i.e. through a bank account.
Instructions
Step 1
In order to open an account for a legal entity, you must first select a bank through which operations will be carried out in the future. The selection criteria can be the cost of opening a current account and connecting the Bank-Client program, the cost of settlement and cash services. Important criteria will be the proximity of the bank to the office of the company, the availability of special programs, for example, the "Salary Project" or concessional lending to clients.
Step 2
As soon as you decide on the choice of a bank, you need to provide documents for opening an account. As a rule, their list is the same in all banks. The package of documents includes:
- an application for opening an account signed by the head and chief accountant of the company, - cards with sample signatures of the head and chief accountant and the seal of the organization, - the decision to create a legal entity, - constituent documents, - certificate of state registration of a legal entity, - certificate of registration with the tax authority, - a letter from the state statistics authorities, - an extract from the Unified State Register of Legal Entities, - orders for the appointment of a manager and chief accountant. In addition, the bank may request other documents at its discretion.
Step 3
After providing the necessary documents between the bank and the legal entity, an agreement is concluded for servicing a current account with an indication of its number, which can be further used in the formation of payment documents.
Step 4
It should be remembered that in accordance with Russian law, an organization is obliged to submit information to the tax authority at its location on the opening and closing of current accounts within 7 days from the date of opening (closing). Otherwise, a fine of 5,000 rubles will be imposed on her. Similar information must be reported to the Pension Fund, the Fund for Compulsory and Medical Insurance. Failure to comply with these requirements entails the imposition of a fine in the amount of 10,000-20,000 rubles.
