Notification of opening a current account

You decided to open your business and acquire the status of IP. Becoming the owner of the certificate of state registration, you become a full-fledged businessman. However, in order to conduct money transactions, it is desirable for you as an individual entrepreneur to open a bank account. You can do it in any bank. Although the existence of such an account for an individual entrepreneur is not necessary. The current legislation does not oblige him to do this. In addition, no normative document establishes the obligation of the entrepreneur to make his payments from the account. Therefore, its discovery is more likely a right than an obligation for an IP. Still, the presence of his / her account for the entrepreneur is necessary for the full implementation of trading activities. Under the law, after signing the contract with the bank, the entrepreneur is obliged to make a notice of opening a current account.

Whom should he notify, and without fail? Of course, this is necessary for those state bodies for whom the IP is of interest as a taxpayer. These are each of the extrabudgetary funds (FSS and FIU) and the tax inspection.

So, within a week an individual entrepreneur, having opened a bank account in any bank, must give notice of opening a current account to the tax authority where he is registered. The same steps should be taken when closing the account. In addition, if an entrepreneur has another bank account (bank card), where his money can be credited, and his money is spent, the tax service is also required to inform him about it.

The notification must be made in the form of a message stating that the settlement account is opened (closed) in the prescribed form, which is approved by the tax legislation.

In the event that an individual entrepreneur is registered with the FSS, then the notice of opening a FSS clearing account is also considered mandatory, and it must be provided within seven days by an approved form.

Thus, beginning in 2010, every registered individual entrepreneur who has started a bank account to conduct his business must notify not only the tax service, but also extra-budgetary funds. But if there is an officially approved notification form in the FSS, the FIU does not have such a form. Therefore, a message on the opening of a current account with the FIU can be submitted either in the form that is accepted by the tax inspectorate or it is necessary to fill out a form issued at the local FIU office.

However, for the purpose of additional control, the bank where the PI starts the account is obliged within five days to notify both the tax authorities and the local branches of the FSS and the FIU about the opening (closing) of such an account.

Those entrepreneurs who violate the statutory deadlines for providing information on the opening or closing of the account will be called to account. In the event that notification of the opening of a settlement account for the tax inspection is not filed by the entrepreneur on time, a fine (5000 rubles) is collected from him in accordance with the tax legislation. Overdue provision of such information to extra-budgetary funds is also fraught with an administrative fine (from 1,000 to 2,000 rubles).

In a word, as soon as you as an individual entrepreneur opened an account, do not delay with the provision of information about it, violating the law. To avoid a penalty, give notice of opening a checking account wherever it is required.

So, what do you need to send a message?

It is necessary to provide the form of the message in two copies and a copy of the certificate issued by the bank on the opening or closing of the account. Information can be provided either personally by an individual entrepreneur or by his representative acting by proxy, and can also be sent by mail in the form of registered mail.