Report on open accounts in the tax. Information about current accounts

01.08.2019

At present, the obligation to notify the tax inspectorate of the current accounts held by legal entities has been cancelled.

Financial institutions in which an economic entity informs the tax authority on their own. But there are times when information about open accounts needs to be obtained for one reason or another.

The process of obtaining a certificate from the IFTS about r / s

The head of the company, his representative or other persons (arbitrator, bailiff) have the right to apply to the territorial division of the tax inspectorate to obtain data on the settlement accounts of the enterprise.

To do this, a corresponding request is made, upon receipt of which, the employees of the Federal Tax Service will prepare the necessary certificate -.

A personal appeal to the tax authority will take some time, to speed up the process, the request can be submitted online.

To do this, you need to go to the official website of the tax service and go through authorization through the taxpayer's personal account. If the registration record has not yet been made, then you should go through the registration procedure on the site.

But when sending a request for open accounts, a legal entity must have an electronic digital signature prepared, its presence is mandatory when sending a document.

It is also possible to send a request by mail. It would be more correct to draw up a document in 2 copies with a description of the attachment in the envelope.

Similarly, the request is transmitted through the office, the second set with a mark of acceptance remains with the applicant.

A similar certificate can be obtained from the bank. This option is suitable for applicants who need to receive information as soon as possible. But this service is paid.

To obtain information from different banks, you must send a request to each of them.

The certificate from the Federal Tax Service will collect all available information about the organization's open accounts.

Some government agencies (the prosecutor's office) only accept a document issued by the tax inspectorate.

The disadvantage of applying to the tax authority is the long waiting time.

Creditors should take into account that at the end of the deadline for presenting a writ of execution for satisfaction, information on accounts will not be provided.

How to apply for information release?

An application for obtaining information about the company's accounts is drawn up on the basis of generally accepted standards on paper in the A4 format. It is allowed to draw up a document using a computer and by hand.

The upper (right) part of the application must contain information about the number of the branch of the Federal Tax Service. The document begins with the phrase "To the Head of the Federal Tax Service No. ...". Information about the applicant is written below: the name of the legal entity, TIN, KPP, address of registration.

Be sure to indicate the reason why the certificate is required. As an addition, you can refer to Article 64 of the Tax Code of the Russian Federation, which allows you to receive this service.

The application is signed by the director of the enterprise, another authorized person to perform such operations.

In order to justify sending a request to the tax authority, the recoverer must confirm his right to return debts by a positive court decision.

A copy of the executive document is attached to the petition, which is certified by the court. For bailiffs, the legitimacy of the application is enforcement proceedings, for arbitration managers - bankruptcy proceedings.

The term for issuing a certificate is 5 working days. But if the application is submitted in person, it is better to ask the FTS specialist for information about the readiness of the document.

There are situations when the duration of the response is from 14 to 20 days. The general period for issuing such papers is 30 days.

Download Sample

Download a sample request for an application for a certificate from the tax office on open current accounts -

conclusions

In addition to the request, the head of the company, in order to obtain the necessary information, should provide a document proving his identity and an extract from the Unified State Register of Legal Entities (EGRIP).

Information on the availability and status of the debtor's settlement accounts opened with a financial institution helps the creditor to predict the possibility of repaying claims.

According to the information provided on the balance of funds in a particular account, valuables in storage, the recoverer determines the place for sending the writ of execution.

Such actions allow us to achieve maximum efficiency in the return of outstanding debt from an unscrupulous borrower.

How is a certificate of open accounts issued from the tax office? Where can I get a billing document? Why is it needed? These and some other questions will be considered in the article.

Without exception, all legal entities operating on the territory of the Russian Federation and at the same time being its residents pay to the state treasury. This process is under the control of tax structures.

The Federal Tax Service accumulates information about organizations and their leaders, areas of activity, deductions, bank details, etc. All specified information is stored and transferred to representatives of other departments, if the need arises.

An official managing a particular enterprise can make a request to the regional division of the Federal Tax Service in order to obtain certificate, which contains data on the settlement accounts of the institution. The appeal is made in writing, and after receiving it, tax officers prepare a document.

What is meant by such a certificate? This is an official paper with fixed information about the settlement details that the company opened.

What does it contain? Information about:

financial institution in which accounts are opened;
the currency used;
details of the owner of the funds.

We can say that without this document it is impossible to conduct calm financial activities legally. In matters of income and capital, strict accountability is always required.

Why is it needed?

In addition to the fact that the certificate is evidence of the controlled activities of the organization, it is also necessary in a number of situations. For example:

in the negotiation process when it comes to possible cooperation in terms of investment;
when developing a business plan in the status of a legal entity;
if there are intentions to participate in competitions/tenders/auctions;
to address any issues to the court;
to provide a response to prosecutor's requests;
during reorganization measures or liquidation of the company;
in case of bankruptcy;
if necessary, arrange a loan (in this case, the interested party is the lender).

Also, the document is needed in the daily activities of the institution.

At its core reference is a documented reflection of the current material and financial situation. Thanks to it, a senior official has the opportunity to correctly assess the quality of the company's work and plan development taking into account income and expenses.

Reference document can be required by other legal entities. For example, if the organization has writ of execution for debt collection, and the head is not informed about which bank to file an appeal with. Then you need to make a request for information about.

Who issues?

There are two instances in which such a certificate is issued:

bank;
The Federal Tax Service.

The request is made on the form accepted within the company and endorsed by the head with a personal signature and seal.

Banking institutions most often issue a document within three days, so this path is classified as alternative. Usually they are limited to simply obtaining data on the availability of current accounts in a given financial institution. We are not talking about the press of the Federal Tax Service in such a situation.

Note 1. The service is provided for a fee. In addition, in order to obtain information about all accounts, you will have to contact each bank separately, which is very inconvenient.

If the certificate is needed urgently, then only a request to the Federal Tax Service is suitable.

Important! The prosecutor's office and some other government departments only accept certificates issued by tax officials.

Note 2. Sometimes a certificate of open accounts is confused with a certificate of turnover on them. In the second case, we are talking about actions with specific accounts: from the document you can learn about debit and credit transactions. It is also prepared by specialists of the Federal Tax Service.

To whom is it provided?

Here is a list of parties and persons who can request the issuance of a certificate:

own account holders;
judicial officials;
representatives of the Accounts Chamber of the Russian Federation;
employees of the Pension Fund and the Social Insurance Fund;
bailiffs;
employees of the Investigative Committee of Russia.

A complete list can be found in Federal Law No. 395-1 “On Banks and Banking Activities” dated December 02, 1990.

Important! The document has the right to receive the appointed representative - subject to the presence of a power of attorney. It is best to certify the power of attorney in a notary's office in order to avoid problems with issuing a certificate.

The request may also be submitted by persons recognized by the court as debt collectors. They apply to any department of the Federal Tax Service.

If we talk about the company itself, the following have the right to receive paper:

supervisor;
Chief Accountant;
some other employees who are indicated in the constituent documents.

The certificate also has an expiration date: one month from the date of issue.

Request and order of receipt

So we now know that a document is indeed needed in a variety of situations. Knowing how to get it can be extremely important.

We will understand the procedure for filing a request, the list of documentation, handling and other points of the procedure.

There are 4 stages here:

collection and preparation of documents;
drawing up an application;
appeal to the Federal Tax Service;
waiting for issuance.

Let's consider each item separately.

Required information and documents

When contacting the bank, you must provide:

name of the institution;
contacts for communication;
shipping address;
information about the person who is given the right to pick up the certificate.

When contacting the Federal Tax Service, you need to prepare:

the passport;
extracts from the Unified State Register of Legal Entities and EGRIP;
arbitrary statement.

What should be in the last paper, we will describe below.

The document is drawn up on A4 sheet - in writing or in printed form. It contains the following information:

At the top right - the data of the institution where the request is submitted. First of all, this is the address and branch number. The document is written in the name of the head.
Further - information about the applicant (KPP, TIN, registration address and location of the company).
In the center of the sheet, under the described block, the word “STATEMENT” is written (without quotes).
Then comes the text itself. The request/requirement to provide a certificate of current accounts, the reason for the request are described. You can refer to, which gives the right to receive a certificate. The data of those financial institutions where the details are open are also placed here.
Finally, you need to specify your preferred method of obtaining the document. If this is not done, the certificate will be sent by mail.

As always in such cases, the date and signature are put at the end. In their absence, the countdown will begin from the moment the certificate is registered with the tax office.

Sample application for a certificate of open accounts

Submission of documentation

You can transfer all the documentation along with the application to the Federal Tax Service upon reaching the readiness of the material. This is done at the place of registration of the legal entity.

Who can apply? Either the leader himself, or an authorized person.

Waiting time

The maximum time for which you have to wait for a certificate is a month. The law states that tax officials cannot deal with this issue for more than 30 days.

Note 3. In fact, the duration of the wait depends on the work of a particular department of the Federal Tax Service. Sometimes everything takes 2-3 days, sometimes - 30 days. The average is from 5 to 14 days.

Price

We have already noted the fact that banks issue a certificate as part of a paid service. The amount of the commission fee is determined by which financial institution the representative of the company applied to.

The Federal Tax Service is preparing the document exclusively free.

If there is an urgent need to get paper as soon as possible, you can contact a special agency. Its employees themselves will draw up and submit a request to the Federal Tax Service. Plus in timing: usually it takes only a day to complete. In view of such efficiency, the price is appropriate: from 2,000 to 3,000 rubles.

Online clearance

To save time, an online way to make a request is provided. For this:

open the official website
log in to your personal account (if you have not registered yet, do it);
open the request form;
enter information about the legal entity;
confirm the action using the EDS (electronic digital signature).

The waiting times are the same as for the regular ordering method. You can receive the document by mail or electronically. The electronic version has the same legal force as the standard version.

Document verification

After receiving the certificate, it is very logical to check it. It must contain all the information about the current accounts of the legal entity. Specifically, you should pay attention to the presence of:

indications to the bank accounts of the legal entity;
names of institutions whose clients include the organization (even if we are not talking about banks, but about other credit companies, the information should still be there);
identification information;
indication of the currency used.

If there are errors, be sure to contact the Federal Tax Service with a request to correct the content of the document. It is unacceptable to operate with indicators that have nothing to do with reality: this may have a negative impact on the activities of the enterprise in the future.

Also make sure that the tax officer entered the request data into the database. This can be clarified by the chief accountant or a lawyer.

Conclusion

Submitting an application and ordering a certificate is easy. There is a small problem of waiting times, but it is also solved through special offices. This document does not require payment if you apply directly to the Federal Tax Service.

In contact with

Today, legal entities are exempted from the need to notify the tax service about the opening of settlement accounts. This obligation is assigned to the financial institutions whose clients they are. Meanwhile, the company itself may need a certificate from the tax office about open current accounts. It is necessary to understand what this document is, in what terms it can be obtained and what needs to be done for this.

Document Description

All legal entities operating in Russia and being residents of this state pay taxes to its treasury. This process is regulated by the tax service. The Federal Tax Service collects information about the enterprise and its head, the scope of the company, tax deductions, bank accounts. All this data is stored and, if necessary, provided to representatives of other government departments.

Sample certificate from the tax on open accounts

The head of the enterprise (or his representative) can also contact the regional branch of the Federal Tax Service to obtain a certificate that will display information about the company's settlement accounts. To do this, you must submit a written request. After receiving it, the employees of the department will prepare a certificate of open current accounts.

This certificate means a document that displays information about the company's current accounts opened with a financial institution. The document displays information about the bank in which the account is opened, its currency, details of the company that owns the funds. You can get a similar document:

in the bank;
in the FTS.

The first option is suitable for citizens who need a document urgently. Banks issue such certificates within three days. However, this service is paid. In addition, if you need to obtain information about several accounts in different banks, you will have to contact each financial institution separately. It should also be noted that some government departments (for example, the prosecutor's office) only accept certificates issued by tax officials. In the Federal Tax Service, you can get a certificate of all open accounts, without wasting time submitting several requests. The disadvantage of this method is the long waiting time for help.

It is necessary to distinguish between a certificate of open accounts and a certificate of turnover on them. The last document displays all transactions relating to a particular account or several accounts. From this document you can find out what expenditure and income transactions were carried out. The preparation of such a document is also carried out by employees of the regional offices of the Federal Tax Service.

Information about current account turnover

When you need help

Help may be needed in a variety of situations. For example, you will have to submit a request for a document if it is necessary to attract additional investors. If they want to analyze the state of the enterprise, they will request a similar document. You may also need help if:

The company is going to become one of the participants in tenders, auctions and other similar events.
The company is forced to apply to the court as a plaintiff or defendant.
The company received a request from employees of the prosecutor's office, police, etc.
The company is being reorganized and liquidated.
The business plan of the enterprise is being developed.

You will also have to take care of obtaining a document if the company wants to increase capital through credit funds. In this case, the certificate must be provided to the lender. During the reorganization and merger, the document is submitted to the body responsible for the liquidation of the legal entity. The same requirement is put forward in case of bankruptcy of the company.

Help is an official document reflecting the real financial situation. Thanks to this document, the head of the company can correctly evaluate the work of the company and develop a plan for the development of the enterprise, taking into account costs and income. Therefore, the document can be used if it is necessary to solve any problem within the company.

The information contained in the certificate may be required by other legal entities. For example, if a company has writ of execution to recover a debt from an enterprise, but its head does not know which bank to contact. In this case, you must submit a request for information about the company's settlement accounts. You don't need to get help for this.

Submitting a request

Obviously, help may be needed in different situations. Therefore, you need to know how to get it. The whole process consists of 4 stages. This is, respectively:

collection of documentation necessary to obtain a document;
drawing up an application;
appeal to the Federal Tax Service;
waiting for the production of the document.

There is nothing complicated in the process of obtaining a certificate. However, it is necessary to analyze each stage separately for a better understanding of the situation.

What documents need to be collected

To get help, you need to prepare documents in advance. The head of the enterprise (or his representative) will have to provide the following papers:

extract from the Unified State Register of Legal Entities. It is acceptable to submit a copy of this document;
a copy of the personal passport of the head of the organization.

The list of required documents is small and should not cause difficulties. In addition to the papers listed above, you will also have to submit a written request.

Drawing up an application

There are several ways to submit a request for help. In this case, a personal appeal to the Federal Tax Service is being analyzed, which involves the preparation and submission of a written request. An application for a certificate is issued on a standard paper carrier (A4 format). It is acceptable to draw up a document manually or using a computer. The application must contain the following information:

In the upper right part of the request, the data of the authority to which the request is submitted (number of the department and its address) are indicated. The application is drawn up in the name of the head, therefore, it should begin with the words “To the head of the IFTS”.
The following is the data of the applicant, that is, the legal entity. It is necessary to register the TIN, KPP, address of registration and location of the company.
After that, in the center of the sheet you need to write the word "APPLICATION".
Further, the requirement for the issuance of a certificate is prescribed, which contains data on open current accounts. You should also indicate the reason for the appeal, that is, why the legal entity needed this document. A list of possible causes is provided above. It would be useful to refer to Article 64 of the Tax Code of the Russian Federation, which gives the right to receive a certificate. In the same part of the document, it is necessary to indicate the data of the banks in which these accounts are opened.
After describing the requirements, it is necessary to prescribe a method for obtaining the document. It can be sent via email or postal mail. If the applicant does not specify a method, ordinary mail is used. A letter with a certificate will be sent to the address indicated in the application.

A sample request to the tax office for open current accounts is as follows:

As in the case of other types of applications, after the preparation of the document, a signature and a date are put. If the applicant does not put down the date, the countdown will start from the date of registration of the document at the tax office.

Innings

After all the documents are collected and the application is completed, you can submit them to the Federal Tax Service. The papers must be provided to the employees of the tax office located at the place of registration of the legal entity. This can be done either by the head of the enterprise or by his representative.

There are often queues in the offices of the Federal Tax Service. In order not to waste personal time, you can use the option of electronic application. This method will be discussed below.

Get help

After submitting the documents, you will have to wait until the certificate is ready. At the legislative level, this process is not regulated, however, the employees of the Federal Tax Service are given no more than 30 days to consider the submitted request. Accordingly, the maximum waiting time for the issuance of a certificate is one month.

In practice, the waiting time directly depends on the specific department of the Federal Tax Service. In some cases, you have to wait 30 days. Other branches can make a certificate in 2-3 days. As practice shows, the average waiting time is from 5 days to 2 weeks. After the document is ready, the staff will provide it to the applicant in the manner specified in the application.

If at a financial institution you have to pay a commission for preparing an extract (its amount varies depending on a particular bank), then at the Federal Tax Service the production of a certificate is free. If a legal entity requires money, you should contact law enforcement agencies. If after 30 days the certificate has not been issued, you must contact the prosecutor's office. However, in this case, you need to make sure that the delay is not related to mail services.

You can get help urgently by contacting special agencies. Their specialists will make a request and submit all documents to the Federal Tax Service. In this case, it will be possible to issue a document within a day. However, the services of specialists will have to be paid. The approximate cost is from 2 to 3 thousand rubles.

Get help online

To save time, you can apply online. How to order a certificate of open tax accounts via the Internet? To do this, you need to go to the official website of the Federal Tax Service, which is located at https://www.nalog.ru/, and then go through the authorization procedure in your personal account. If a legal entity is not registered in this service, you must first register. It should be borne in mind that in order to register and send a request, you must prepare a digital signature in advance.

After logging in, proceed as follows:

Open a special request form.
Enter information about the legal entity into it.
Confirm the submission of the request with a digital signature.

After submitting the request, you need to wait for the production of the document. The terms are the same as in the previous case. Help can be obtained by mail or electronically. In the latter case, the document has legal force and is no different from a certificate drawn up on paper.

Checking the received certificate

After the certificate is received, it is necessary to check its composition. It must contain correct data on all settlement bank accounts of the legal entity. Accordingly, you need to check whether the document contains:

Indications to the bank accounts of a legal entity.
Names of financial institutions, of which the company is a client (if the current account is opened in a non-banking organization, the information should still be displayed in the certificate).
identification information.
An indication of the currency in which each of the current accounts is opened.

If the certificate contains errors, you must contact the tax service and demand their correction. The use of indicators that do not correspond to reality may adversely affect the future activities of the enterprise. You should also take into account the fact that in some cases tax officials mistakenly do not enter data about the request into the database. This information can be clarified by the chief accountant of the enterprise or a lawyer.

Thus, a legal entity can apply to the tax service to obtain a certificate of open accounts. To do this, you need to collect documents and submit a written request at the place of registration. The sample application posted above will allow you to fill out the document without errors.

Within 5-30 days from the date of submission/registration of the request, the legal entity will receive a certificate from the tax office on open accounts. You can urgently obtain a document by contacting specialized agencies for help. You do not need to pay for a certificate. Employees of the Federal Tax Service are required to provide such information free of charge. After receiving the document, it is recommended to check if there are any errors in it.

01.08.2019

All created legal entities must in any credit institution. It is not forbidden to have several bank current accounts.

To carry out profitable activities and long-term cooperation with partners, private entrepreneurs also open a current account. Taking into account the purpose of its application, a certificate of open accounts can be issued upon request by financial enterprises and the tax service.

What is needed and how to get?

The document may be required in certain situations:

negotiating with investors on further planning of investing funds in the project;
approval of the business plan of the enterprise;
planning a desk tax audit;
preparation of company documentation for participation in a tender, public procurement, auctions;
reorganization, liquidation of the enterprise;
request of the Prosecutor's Office, the Arbitration Court;
preparation of documentation for obtaining a loan.

The certificate is also required to obtain an overall picture of the firm's commercial activities.

It reflects the real financial situation of a legal entity, thanks to which the manager will be able to more correctly assess the activities of the company and develop a plan for its development, taking into account costs and profits.

Upon liquidation of an enterprise, the liquidation commission, based on the certificate received, will be able to assess the actual situation of the enterprise and make an informed decision about the fate of the economic entity.

The obligation to provide information on settlement accounts is prescribed in Article 86 of the Tax Code of the Russian Federation.

Who is given information about opening a bank account?

Information about the presence of open settlement accounts with the enterprise is confidential.

The legislation limits the circle of institutions and officials entitled to receive it:

account holders;
representative of the account holder in the presence of a notarized power of attorney;
bailiffs;
representatives of the FSS, FIU, investigating authorities;
Accounts Chamber;
other entities, in accordance with the Law "On Banks".

How to order in the IFTS?

A document on open settlement accounts of the company can be issued by any branch of the tax inspectorate throughout the Russian Federation.

To obtain it, a corresponding application is drawn up in any form, signed by the head of the company or other authorized person.

In addition to it, a passport or other document confirming the identity of the applicant, an extract from the Unified State Register of Legal Entities (EGRIP) is attached.

A request for a certificate can be sent via the Internet on the portal of the tax office, which will take much less time. All required fields will be filled in the application.

A request addressed to the Federal Tax Service can be made in any form, sent in a more convenient way for the applicant.

For example, the arbitration manager sends an application by registered mail or uses courier delivery services, the bailiff delivers the request on purpose, sends it by mail, through electronic communication channels.

The certificate (if the applicant has a digital signature) has the same legal force as on paper. Everyone has the right to choose the most appropriate option for applying for help.

Terms of submission

At the level of legislation, there are no strict time frames for providing a certificate. As a rule, the readiness of the certificate is 5 working days.

Some departments of the Federal Tax Service draw up a document only after 2-3 weeks.

The general term for issuing documentation by a state body is 30 days.

The issuance of a certificate after 1 month is argued by representatives of the regulatory authority.

Administrative regulations for work with taxpayers.

It does not reflect the deadlines for providing a certificate, which means that there can be no claims against a tax officer for being late with registration.

The refusal of tax officials to accept an application for various reasons (workload, errors in the database) or violation of the deadlines for its execution (more than a month) are unlawful.

What does free form look like?

The finished document is made on the letterhead of the tax office with the assignment of a serial number to it.

The date of issue of the certificate is also recorded. All information in the form is presented in the form of a table that displays information:

list of active settlement accounts;
identification information of the account holder;
the currency in which operations are carried out on the company's accounts;
the name of the credit institutions servicing the accounts.

Help is provided in free form. The reliability of the information is confirmed by the signature of the head of the tax service and the seal.

If the certificate contains incorrect data, you must immediately contact the tax office and demand amendments.

The use of data that distorts reality can harm the company's future operations.

It is also necessary to take into account the fact that sometimes the specialists of the tax service inadvertently forget to enter information about the request into the database. This information can be clarified by the chief accountant of the company or a legal adviser.

An alternative way to obtain a certificate of open current accounts is to send a request to the bank. But to obtain such information, you will need to pay.

The cost of the service is from 3 to 10 thousand rubles. depending on the timing of its production. The tax service provides information to authorized persons free of charge.

Download free sample

Download an example of a certificate to the IFTS on open bank accounts in any form -.

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For example, if an enterprise has executive documents on debt collection from a former counterparty, the manager does not know which bank to contact to collect the debt.

In this case, a request is submitted, but the certificate is not issued. Then companies turn to credit institutions.

The disadvantage of the document issued by the bank may be the fact that not all institutions will accept such a form.

A certificate from the tax authority is unconditionally accepted by government agencies and private companies.