The need to open a bank account may arise for an organization or individual entrepreneur at any time. An accountant of an enterprise or an individual entrepreneur is obliged to report the opening of each new account not only to the tax authorities, but also to extra-budgetary funds.
The obligation to notify in writing about opening an account is established by the Tax Code of the Russian Federation (subparagraph 1 of paragraph 2 of article 23 of the Tax Code of the Russian Federation). Currently, the deadline for such notification is 7 working days after the signing of the agreement with the bank for maintaining the account. In this case, the calculation of the period begins from the next day after the account is opened. If the date of the conclusion of the contract is unknown, the report is kept from the date when the client learned about the opening of a current account. In this case, a notification is issued with the bank details and the client's account number. In 2012, taxpayers provide data on opening an account in the form No. С-09-1 approved by Appendix No. 1 to the Order of the Federal Tax Service of the Russian Federation dated 09.06.2011 No. ММВ-7-6 / 362. The document can be filled out using the Taxpayer program https://www.gnivc.ru/software/free_software/software_ul_fl/. The legislation does not stipulate that the data is provided in person. You can send the completed form by registered mail or with a trusted person. In case of untimely notification, the taxpayer may be fined 5,000 rubles of Article 118 of the Tax Code of the Russian Federation, and the official - 1,000-2,000 rubles (Article 15.4 of the Administrative Offenses Code of the Russian Federation). 28 of the Federal Law of July 24, 2009 N 212-FZ, it is necessary to report the opening of an account not only to the tax authorities, but also to the extra-budgetary funds of the Pension Fund of the Russian Federation and the FSS also within 7 days. In case of failure to comply with the requirements of the law, a fine of 1,000 rubles may be imposed. The form of a message to the FIU can be downloaded from the link https://www.pfrf.ru/ot_chuvash/blank_form/10266.html A written message must be submitted to the relevant state authorities not only about opening an account, but also when it is closed within seven days. If the bank account agreement was terminated unilaterally by the bank, about which the taxpayer was not notified, penalties for the delayed notification are not charged.
