After a legal entity or individual entrepreneur opens a new bank account, he is obliged to notify the regulatory authorities within seven days. The terms and procedure for reporting the opening of a current account are determined by Federal Law No. 212-FZ of July 24, 2009 and the Tax Code of the Russian Federation.
Instructions
Step 1
Determine the date from which the deadline for the message about opening a current account is counted. Based on the letter of the Central Bank of the Russian Federation No. 01-17 / 2700 dated June 24, 2005, this date is determined by the day when the corresponding entry is made in the Book of Registration of Open Accounts. According to Art. 23 of the Tax Code of the Russian Federation and Art. 28 FZ-212 of 24.07.2009, a period of seven days is set for reporting to the Federal Tax Service Inspectorate, the Federal Tax Service and the Pension Fund of Russia about opening a current account. If these deadlines are not met, then according to Art. 118 of the Tax Code of the Russian Federation, the IFTS imposes a fine on the enterprise in the amount of 5,000 rubles, and according to Part 1 of Art. 15.33 of the Code of Administrative Offenses of the Russian Federation FSSS and PF charge a fine in the amount of 1,000 to 2,000 rubles.
Step 2
Compile a written message about opening an account according to the forms established by the regulatory authorities. For the Inspectorate of the Federal Tax Service, this is form No. С-09-1, established by Order No. MM-3-09 / 11 of the Federal Tax Service of Russia dated April 21, 2009. The FSS and the FIU have their own forms, which can be obtained by contacting the nearest branch, or compiled in any form. Be sure to indicate in the application the details of the company and the data on the open account. Certify the message with the signature of the head and the seal of the enterprise.
Step 3
Submit the compiled message in duplicate to the regulatory authorities. This must be done by the head of the company or an authorized person for whom the corresponding power of attorney has been issued. Check that both messages have the same incoming stamp that matches the current date.
Step 4
Take back one copy, which you keep in the outgoing correspondence of the company. Get notified that your notice has been accepted and approved by the regulatory authority.
Step 5
Notify the supervisory services about opening a current account by mail if you are not able to perform this action personally. Specify in advance what type of mailings are accepted by the territorial inspectorate of the Federal Tax Service and funds. Send a certified letter with a description of the attachment. Be sure to keep all receipts in case any controversy arises.
