Information about opening a current account. Notification of tax and other structures about the opening of a current account

The opening (closing) of which accounts must be reported to the Federal Tax Service and extra-budgetary funds

There is no need to inform the Federal Tax Service, Pension Fund and Social Insurance Fund about opening (closing) an account in a bank in the Russian Federation.

The Federal Tax Service Inspectorate at the location of the organization must notify:

• about opening (closing) an account in a bank outside the Russian Federation;
• about changing the details of an account opened in a bank outside the Russian Federation.

The corresponding notification must be submitted to the Federal Tax Service within a month from the date when Part 2 Art. 12 of Law N 173-FZ:

• open closed) account. In this case, you must submit a Notice of Opening (Closing) accounts;
• account details have changed. In this case, you must submit a Notice of Change in Account Details.

For failure to comply ( improper execution) the obligation to inform the Federal Tax Service about bank accounts outside the Russian Federation may fine both the organization and it. Thus, for an organization a fine for failure to submit a message about opening an account in foreign bank may amount to 1 million rubles. Part 2, 2.1 Art. 15.25 Code of Administrative Offenses of the Russian Federation, Letter of the Federal Tax Service dated 09/05/2017 N OA-3-17/5973@.

There is no need to report accounts in foreign banks to the Pension Fund and the Social Insurance Fund.

Please note: for each account (deposit) in a foreign bank, the organization is obliged to submit the following documents to its Federal Tax Service within 30 days after the end of each quarter part 7 art. 12 of Law N 173-FZ, clause 1, , , Rules for the submission of reports:

• 2 copies of the report on the movement of funds on the account (deposit). The Federal Tax Service will return one copy of the report to you with a receipt stamp;
• notarized copies bank documents confirming the information specified in the report (for example, bank statements). To copies of documents compiled on foreign language, you must attach their notarized translation.

For violation of the procedure and deadline for submitting these documents, two fines will be imposed at once - both on the organization and on its executive Part 6 - 6.3 Art. 15.25 Code of Administrative Offenses of the Russian Federation.

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The current account of an enterprise can be called the main financial artery connecting it with other organizations, government bodies and banking structures. It is a vital part of the internal and external functioning of the enterprise. That is why work with a current account at all stages of the enterprise’s existence must be carried out in the most impeccable manner.

Opening a current account: finding a suitable bank

Most entrepreneurs, immediately after collecting documents to open an enterprise, going through this difficult procedure, and making a seal, begin to look for a suitable bank to open a current account with. There are several hundred banks registered in Russia, some of which prioritize working with legal entities and individual entrepreneurs. It is sometimes very difficult for beginning businessmen to navigate this banking diversity. This requires careful monitoring. The main points in this study:

• territorial accessibility of the bank
• cost of opening and maintaining a current account
• the amount of fees charged for all kinds of financial payments and transactions
• reliability and stability in the market

The last point is especially important. Sold in last years The policy of “cleansing” the banking system puts enterprises, especially legal entities, at serious financial risk. If a bank is closed, the current accounts of all organizations serviced by this bank are automatically blocked, and in the future it will be very difficult to obtain financial compensation. Perhaps this is why the practice has developed that the higher the reliability of the bank, the more stable its position in the market, the more expensive it is to open an account and the cost of servicing a current account in it. True, sometimes banks hold special promotions to attract new customers, thanks to which there is a real opportunity to open an account for free or at an obvious favorable conditions. We have decided on the bank next question problem that entrepreneurs face - do they need to be notified about opening a bank account? tax office.

How to notify the tax office about opening a current account

From now on, neither legal entities nor individual entrepreneurs are not required to notify the tax office about either the bank account or the bank account.

These positive changes were made possible thanks to the entry into force Federal Law dated April 2, 2014 under. No. 59-FZ (came into force on May 1 of the same year). The essence of the above-mentioned law is that due to the importance of reducing the time required for registration of legal entities and individual entrepreneurs with government bodies, it is necessary to spare them from those actions that are not strictly necessary, including written notifications to tax inspectors about the opening and closing of current accounts.

It should be noted that until May 2014, the law required enterprises and organizations of all forms of ownership to notify the tax inspectorate not only of all their actions with current bank accounts, but also of transactions with corporate electronic wallets.

Both legal entities and individual entrepreneurs were faced with the need to notify tax authorities about the opening and closing of electronic wallets, just like with a current account. At one time, this obligation unpleasantly struck many representatives of small and medium-sized businesses, who considered it a serious restriction of their rights.

Historical reference

Today, notification of tax authorities about the opening and closing of current accounts in banks can easily be called a phenomenon that has become a thing of history. Many entrepreneurs breathed easier - at least in such a small part, but the strategy for supporting small and medium-sized businesses, constantly voiced by the government, is gradually being implemented.

The procedure for notifying the tax inspectorate about the opening and closing of a current account before May 1, 2014

Until May 1, 2014, citizens - individual entrepreneurs, as well as legal entities, being taxpayers, were obliged to strictly notify the tax authorities about their relationships with the banking sector, namely the opening and closing of current accounts, within seven days working time. The procedure for submitting documents was strictly regulated and looked as follows.

After opening or closing a current account in any bank in the Russian Federation, representatives of the enterprise must strictly within seven days from the moment of concluding an agreement with the bank, notify the tax office at the place of your state registration.

Previously, it was necessary to deliver a notice to the tax authority and receive a “stamp”

The notification was a written message by a certain form in duplicate. In it in mandatory contained the name of the bank, the name of the taxpayer enterprise with all state registration numbers, as well as the number current account. When personally submitting a notice of opening or closing a bank account, a representative of the organization had to receive a stamp from the tax office about the time and date of reception. This was necessary to avoid all sorts of misunderstandings and disputes regarding the timing of the application.

It could have been by mail

Another option for submitting notice of the opening and closing of bank accounts was permissible through the federal postal service. In this case, a registered letter had to be sent to the tax service. It was necessary to attach a pre-prepared one to it and ask the postal service for a delivery receipt. Proof of the timely delivery of the notice to the tax inspectorate was the postal receipt and the same inventory of the contents.

Enterprises and organizations had no right to send such notifications in any other way, in particular through electronic means of communication.

The most important thing in submitting a notice of opening and closing current accounts was meeting the deadlines. Violation of them was punishable by impressive fines of 5,000 rubles. Together with the abolition of the mandatory notification to the tax office about actions with current accounts, fines were also abolished.

But! As practice shows entrepreneurial activity In our country, in relation to small and medium-sized businesses, government agencies are implementing a carrot and stick model. If something was cancelled, someone somewhere was given a relaxation, it means that soon in some part there will certainly be a tightening of laws and rules. Almost simultaneously with the permission for legal entities and individual entrepreneurs not to report to the tax inspectorates about the opening and closing of current accounts in banks, the tax authorities received new powers.

Now tax officials have the full legal right to demand and receive certificates from banks with information about the movement Money at enterprises and organizations, as well as personal accounts of individuals.

Such certificates must contain information about all transfers, transactions and account balances. At the same time, banks cannot delay in providing such information, because, again, they are subject to strict time limits: within three working days, all requested information must be provided, otherwise banks will now be subject to financial and administrative sanctions. And believe me, they will do everything possible to avoid this!

Many Russians still cannot decide whether there is a need to notify the tax authorities about opening a new bank account. Meanwhile, the answer is quite simple: from May 1, 2014 notification of the tax office about the opening of a current account is optional. There is also no need to send notifications to various insurance and pension funds - all this is done automatically. On the one hand, such automation reduces the amount of paper turnover, but on the other, it leads to certain risks. Experts say that it is better to send a notification yourself, rather than trust officials and the bank.

Where is the request sent?

Before the adoption of the law, the request had to be sent by the entrepreneur to the tax authorities within seven calendar days from the day the account was opened. In case of being late, the person faced an administrative fine of 5 thousand rubles.

The account opening notification is easiest to fill out on a computer and send online

Initially, it was necessary to notify exclusively the tax service, but then the law was expanded and included Insurance companies. Therefore, the notification is currently sent to:

1. Federal Tax Service.
2. Compulsory health insurance fund.
3. Social Insurance Fund.
4. Pension Fund Russian Federation.

Why do you need a current account?

A current account is usually used by persons conducting business activities. It can be issued:

1. Individuals who do not conduct entrepreneurial activities. For example, an unemployed or disabled person can open a personal account and receive all kinds of benefits and payments for it.
2. Individuals with a license for individual entrepreneurs.
3. Various organizations with the status of legal entities.

Note:a classic current account allows the subject to carry out non-cash payments and displays it financial condition. Its opening is an optional procedure, but it expands the capabilities of individuals and legal entities.

Indeed, you can open a current account at any time. Now you don't actually care deadlines for notifying the tax office — the bank will independently transfer information about the account to the Federal Tax Service. It doesn’t matter whether you open it when registering a company or in the process of work - there are no regulations on this matter.

The bank’s sending of information about the opening of a bank account brought to naught a whole branch of existing corruption and extortions. Previously, various consulting companies and “runners” took fairly decent amounts from the subject for issuing a notification. In addition to paying for the services of an intermediary, it was also necessary to issue a power of attorney from a notary, which also increased costs. Now this “feeding trough” has been completely eliminated.

Your authorized representative can notify the tax office

Proper formatting of the notification

In order to submit a notification, you must fill out a form. It can be downloaded from the website of the Federal Tax Service of the Russian Federation. There are also instructions for filling it out correctly. Since this is a strict reporting form, there are special requirements for it:

1. The form must be filled out in blue ink only.
2. It is allowed to enter information into the form using a printer, but in this case there should not be any inscriptions with a pen.
3. Letters are written only in printed form.
4. The document is completed in two copies. The first remains with the account owner, the second is sent to the tax service.
5. There should be no blots or corrections on the form.

The demands, as you can see, were quite high. At the same time, there was no need to have the form certified by a notary, nor was it necessary to pay a fee. It was simply submitted to the relevant department on a general basis.

Types of notifications

How to notify the tax office about opening an account? There were several ways to fill out the notification and submit it to the Federal Tax Service office.

1. Online. The application could be filled out on the official website of the Federal Tax Service and sent through your Personal Area. If you had any questions, you could contact a consultant for help.
2. By mail. The form was sent by a valuable letter with a corresponding inventory. Since the Russian Post does not work very well, the date of filing the application was taken into account not upon receipt, but when applying a stamp indicating acceptance of the letter by the post office.
3. Personally. To do this, you had to fill out a form and come to the tax office.
4. Through a trusted person. To do this, a power of attorney was issued to the person through a notary.

It is noteworthy that if you decide to register three current accounts in one bank (or in different banks), then you must submit three different applications for opening. If the submission deadlines are missed, the account will not be blocked. The account could be closed only if the entrepreneur maliciously evaded filing tax returns or regularly missed their deadlines.

Fines were also imposed specifically on the account. That is, if you had 3 accounts and you did not indicate them, then you would have to pay 3*5000=15,000. Similar notifications should also have been sent to the Compulsory Medical Insurance Fund, the Pension Fund and the Social Insurance Fund.

Be sure to ask a specialist whether you need to open an account

All business entities are required to inform government agencies about opening an account with a credit institution. Certain documents are provided for this. The current account is account bank, used to register financial transactions of clients.

When opening an account, each employer needs to know who, how and where to report this, and what consequences are possible if this is not done in a timely manner.

Basic information

Depending on the purpose and currency, accounts are divided into current, deposit and settlement.

The latter type can be registered by the following categories of citizens:

• individuals who are not engaged in commercial activities;
• individual entrepreneurs;
• legal entities.

The notification of account opening has a specific form established by law.

There are certain requirements for its design:

• the form must be filled out using a pen with blue ink or electronically;
• letters must be capitalized and printed;
• a separate cell is provided for each letter;
• you need to put dashes in empty cells;
• 2 copies of the document are drawn up.

Notice may be given by email or regular mail, delivered in person or through a trusted agent. It can be submitted by both managers and other employees with a notarized power of attorney.

When submitting documents in person, one copy is stamped by the government agency and the date of acceptance. This indicates that the organization has met the deadlines for submitting the notification. When sending a notice electronically, the addressee sends a confirmation letter of receipt.

To open a legal account. the person provides the bank with a list of securities:

• registration document;
• tax registration paper;
• notice of assignment of statistical codes;
• papers for opening the location address;
• record of the beginning of the activity of an economic entity;
• passport.

The following documents will be required for individual entrepreneurs:

• registration document;
• passport;
• message about code assignment;
• extract from the Unified State Register of Individual Entrepreneurs.

You need to fill out the notification step by step:

1. Name of the organization (IP) and basic details.
2. Information about the servicing bank.
3. Tax service code at the place of registration and taxpayer category (legal entity or individual entrepreneur).
4. In two empty cells, place the number “1” in each.
5. In the signature column, enter the value “3” for legal entities and “1” for individual entrepreneurs. Provide personal information, phone number, and stamp.

If employers did not know the procedure or for some reason could not independently inform state organizations to create an account, they used the services of specialized consulting or outsourcing firms. These companies prepared and submitted the necessary papers to the specified authorities.

From May 2019, taxpayers do not have to notify extra-budgetary funds about opening an account. This responsibility is assigned to banks. They were given 5 days for this. Clients are not charged for shipping.

Creating a bank account

To open an account you need:

• choose a suitable credit institution;
• request a list of papers required for the procedure;
• prepare and submit the necessary documents;
• fill out an application to open an account;
• wait for a message from the bank about the start of the new account.

Having a current account gives the owner the following advantages:

• guarantees the safety of financial resources;
• makes it possible to conduct non-cash transactions;
• provides the right to transfer taxes and contributions without visiting the relevant authorities;
• allows you to withdraw cash if necessary.

Since 2010, an obligation has been introduced for all business entities to inform the Federal Tax Service, Pension Fund, and Social Insurance Fund about the creation of an account. Until this time, the client reported only to the tax office.

For non-compliance with the legislation in this matter, fines were provided: 5,000 rubles. for organizations and 2000 rub. for individual entrepreneurs and officials.

If two documents were not submitted, for example, when several accounts were opened at once, the sanction was doubled and amounted to 10,000 rubles. and 4000 rub. respectively.

Changes in legislation since 2019

Today, many entrepreneurs are wondering: is it necessary to notify government bodies about opening a bank account?

Law to amend certain regulations RF No. 59-FZ dated 04/02/14 established that from May 1, 2019, taxpayers are not required to notify extra-budgetary funds about the opening or closure of an account.

From May 2, 2019, there is no longer a need to notify the tax office about the created account (Law on Amendments to the Tax Code of the Russian Federation No. 52-FZ of 04/02/14). This is also confirmed by the letter of the Federal Tax Service No. S-A-4-14/8901 dated 05/08/14 and official comments FSS RF.

The above laws abolished the obligation of business entities to notify government agencies about the creation of bank accounts. The responsibility for providing information lies solely with credit institutions.

Accordingly, laws No. 52 and No. 59 were abolished and administrative responsibility payers for failure to report or late submission of information about opening an account.

Who needs to send a message about opening a current account?

Until May 2019, it was necessary to issue a message about opening a current account for the following authorities:

• tax office;
• pension fund;
• social insurance

Each of the listed government agencies used their own notification form.

Issues related to opening a current account are regulated by legislative acts, the main ones of which are shown in the table:

Regulatory document	Explanation
Clause 2 art. 23 Tax Code of the Russian Federation	The deadline for submitting a message about a new account is 7 days
	Cancellation of the obligation of policyholders to inform government agencies about opening an account
Federal Law No. 212 of July 24, 2009 on contributions to the Pension Fund	Mandatory notification to the fund about a new account (until May 2019)
Order No. 7-6/457	The form for notifying the Federal Tax Service about the creation of an account has been approved
Art. 15.33 Code of Administrative Offenses	Fine for late submission to the Social Insurance Fund of information about opening an account in the amount of 1,000 rubles. up to 2,000 rub.
Federal Law No. 173 dated 12/10/03 currency regulation and control	In Art. 12 talks about the need to submit a notification about creating a foreign account

The notification forms developed for all government agencies had a similar form. So, the required form was available on the FSS website. It was not approved by law, so policyholders could use it or create it themselves.

The message to social security reflected the following mandatory information:

• name and address of the fund;
• name, location, basic details of the legal entity (IP);
• FSS registration number;
• date of account creation;
• date, employer's signature, seal.

Social insurance does not need to be informed about the opening of deposit, loan, or transit accounts.

Tax Service (IFNS)

The notice is sent to the Federal Tax Service on the same day the account is opened. The next day, the tax authorities send a response notification to the bank with information about registering an account with the Federal Tax Service.

When notifying tax authorities, you must adhere to certain rules:

• The tax office should be informed if two conditions are met: there is an agreement with the bank, receipts and withdrawals of funds from the account are allowed;
• the message has form No. C-09-01 and is signed by the director of the organization;
• the document is sent to the inspection in person or in the form of a letter;
• the notice period is one week;
• is notified by the Federal Tax Service at the place of registration of the taxpayer.

Failure to inform tax authorities in a timely manner is punishable by a fine; in addition, the director of the organization may be subject to administrative punishment.

If the message is sent on time, but there is a mistake in the account number or an outdated form is filled out, no sanctions are provided. A notification not accepted for the specified reasons is corrected by the taxpayer and resubmitted to the inspectorate.

Pension Fund

Legal individuals and individual entrepreneurs should remember the need to notify the pension fund about the opening of an account. The recommended notification form for use can be found on the fund’s website. It can be filled out by hand or on a computer.

If the message is submitted in any form, it must contain the following mandatory information:

• name, address, code of the applicant;
• Pension Fund account number;
• account number and bank information;
• opening date;
• signature of the director of the organization, seal.

The notification to the Pension Fund is completed in two copies, one of which is returned to the applicant with a mark of acceptance. When opening several accounts at the same time, a separate message was issued for each.

The tax and extra-budgetary funds were required to be notified within seven days. The countdown began from the date following the opening and was carried out in working days.

Previous notification form and procedure for filling it out

Until May 2019, notification of form S-09-1 was used to notify the Federal Tax Service about the opening of an account. It was the same for all economic entities. The form consisted of a title page, sheet A - for accounts opened in the bank and sheet B - accounts in the Federal Treasury.

The form was filled out by hand or on a computer and contained the following mandatory information:

• name of the company (IP) in accordance with the constituent papers;
• and checkpoint;
• OGRN (OGRNIP);
• tax code;
• in the cell of the message about opening an account, put the number “1” and select the organization where the account was opened;
• information about the manager or representative;
• date, signature, telephone number of the applicant.

The second page (A or B) reflected the account data: number, opening date, name and bank details. The seal and signature of the authorized person were also affixed. The above data was in the company’s constituent papers, a certificate of state registration of individual entrepreneurs, and an agreement with the bank.

The FIU notification contained the following information:

• information about the policyholder;
• registration number of the Pension Fund, name of the branch;
• account information: number, opening date;
• information about the bank;
• date, signature of the applicant, seal.

Social insurance provided similar data. Enclosed with the notification were a certificate of account opening and a copy of the power of attorney confirming the authority of the executor. On title page information about applications was indicated.

What's new in 2019

In 2019, all business entities are still exempt from the obligation to inform government agencies about opening an account. This function is assigned to banks.

The forms of notifications and the procedure for submitting them to the tax office by a credit organization are regulated by Art. 86 Tax Code of the Russian Federation. It contains a link to Federal Tax Service Order No. ММВ-7-14/292@ dated 05.23.14. It contains a sample form 1114301 (Appendix 1). This form does not apply to citizens' accounts.

The document contains the following information:

• account number and type;
• tax code;
• name, address, bank details;
• name and details of the organization (IP);
• date and number of the banking agreement;
• account opening date;
• position, full name, signature bank employee and date;
• telephone.

The form for notification of a new account for an individual is established by the same order of the Federal Tax Service (Appendix 3) and has form 1114315. It is filled out in the same way as described above, only data about the citizen is entered: passport, full name, address, TIN, date of birth. Information must be submitted within three days from the date of the event.

Residents must inform the Federal Tax Service at the place of registration about opening accounts abroad. This must be done within a month from the date of opening. The form of notification is determined by the federal executive body, controlling issues of taxes and fees.

The requirement also applies to new accounts for loans, deposits, deposits, etc. Residents include organizations and individuals registered on the territory of the state and fully subject to its legislation.

It is convenient to prepare a document using free program"Taxpayer Legal Entity". You can submit it to the bank in person, by mail, or via the Internet.

So, at present, credit institutions must notify government agencies about the opening of an account. Employers have been exempted from this procedure since 2019. The exception is residents who have opened an account outside of Russia.

We will help you choose a code for the type of entrepreneurial activity for individual entrepreneurs on UTII

Having created their own business, subjects economic activity at some point they need to open 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 abolition of taxpayers’ obligations to notify tax authorities about transactions with current accounts. There is also no need to report the emergence or termination of the right to use electronic money. However, knowing how to draw up a notice of opening a current account is quite important for every individual and entrepreneur.

The ratio of extra-budgetary funds to current accounts

A current account is a client's special account with a bank. It demonstrates the status of funds in a specific account and allows the owner to use them to implement business processes. Currently there are the following types bank accounts. These include settlement, personal, current, deposit and others.

Current bank accounts are opened by individuals who are not engaged in business. The current account is used by individual entrepreneurs, as well as legal entities, regardless of their form of ownership.

Providing notification of the opening of a current account was a mandatory measure until 2010. This was explained by the fact that only from this moment on did organizations and extra-budgetary funds have the opportunity to control the payment of insurance contributions by taxpayers. It is worth noting that the notification of opening a current account for an individual entrepreneur or company could be delivered not only independently. This could be done by consulting and outsourcing firms. Their services are popular because they provide timely and high-quality information necessary organizations for certain commissions.

How does a bank account open?

First of all, an entrepreneur should choose a bank. This procedure should be approached with full responsibility. The institution should be located close to the place of business, which will avoid additional waste of time. It is quite 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 charge high rates for services.

The quality and speed of customer service also have great importance. If something goes wrong when opening a current account, the notification deadlines may be missed. No one wants to face such a problem. Services must be provided in a timely manner as this affects the process of doing business.

Once a bank has been selected, you need to prepare documents to open a current account. Each institution establishes its own procedure for carrying out the procedure. For this reason, you should find out which documents are required at the selected bank. This can be done at the nearest branch or on the official website of the financial institution.

List of documents for opening an individual entrepreneur current account

Before contacting the bank, you need to prepare the following documents:

• certificate received from the tax office upon registration of individual entrepreneurs;
• identification document;
• extract from the Unified State Register of Individual Entrepreneurs.

Also for opening an account an individual may be required round stamp IP, if available.

List of documents for opening an account by a legal entity

IN in this case The entrepreneur must prepare the following documentation:

• certificate confirming state registration YUL;
• a document indicating registration with the tax office;
• notification confirming the assignment of statistics codes from Rosstat;
• extract from the Unified State Register of Legal Entities;
• documents for legal address;
• protocol on the creation of a legal entity;
• identification document.

The bank may also request sheets of ERGUL records and the memorandum of association. If the activity being carried out is subject to licensing, a license must be provided. In addition, a round seal 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, agreement and additional documents. It is worth considering that this procedure can take a lot of time, depending on the client’s needs and the speed of service.

The entrepreneur has the opportunity to make non-cash payments, which are carried out in in electronic format. To do this, he needs to conclude an appropriate service agreement. If necessary, you should create a notification about opening a current account with the Social Insurance Fund, a sample of which will help the entrepreneur. Before this, you should familiarize yourself with the procedure for compiling it.

How to notify the tax authorities about opening an account?

In 2015, notification of 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 office with a previously prepared document in form No. S-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 used to draw up a notification about opening a current account was approved by order of the Federal Tax Service of Russia.

What is needed to complete the document?

A notification about opening a current account abroad by an individual must be submitted to the tax authorities, which consists of three pages and the following data:

• FULL NAME. entrepreneur or company name;
• reason code for registration with the Federal Tax Service;
• certificate of assignment of a taxpayer identification number;
• date of account creation or closure, as well as its details.

The notification must be signed by the head of the organization and the chief accountant, and then certified with a seal. You should obtain a certificate of account opening from the bank. Previously, late reporting was an administrative violation. If the account is opened not abroad, but on the territory of the Russian Federation, notification is not required.

Do funds need to be notified about the opening of an account?

Many people are interested in the question of whether it is necessary to submit a notification about opening a current account to the Pension Fund of the Russian Federation and other funds, if this is not necessary for the Federal Tax Service. There is also no need to send a corresponding notification to these authorities. However, you should know how the procedure is performed, as the entrepreneur may need it in the future. This is also useful if the physical or entity plans to carry out its activities in another country and, accordingly, will open a current bank account there for doing business.

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