01.08.2019
The duty to notify is currently tax office on existing settlement accounts with legal entities has been cancelled.
Financial institutions in which an economic entity independently informs tax authority. But there are times when information about open accounts needs to be obtained for one reason or another.
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 drawn up, upon receipt of which, the employees of the Federal Tax Service will prepare 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 Personal Area taxpayer. 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 with legal entity an electronic digital signature must be 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.
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 - trial in a bankruptcy case.
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. General term for the issuance of such papers - 30 days.
Download a sample request for an application for a certificate from the tax office on open current accounts -
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.
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A certificate of open settlement accounts from the tax office provides a lot of information about the business reputation of an entrepreneur or legal entity. According to the accounts, you can find out about the presence of blocking, sanctions, encumbrances and restrictions imposed on the owner of the specified payment details. That is why such a certificate may be requested, for example, by a potential investor who wants to invest his capital in the development of a third-party company. How is a certificate of settlement accounts from the tax office drawn up, how long does it take to prepare, is it necessary to pay a fee?
The most common situations where a tax certificate on the availability of current accounts may come in handy are as follows:
A certificate from the Federal Tax Service on open settlement accounts allows the recipient of the data to learn more about the reputation of the owner of the payment details. Indeed, according to payment details, it is not difficult to find out whether there are debt claims against a legal entity from the state or investors, partners.
But with all this, the data that contains a certificate of open current accounts, is classified information. The owner of the payment details may refuse to provide such data at its discretion. And the disclosure of this data (without the consent of the authorized person) can be regarded as damage to business reputation.
A certificate of the existence of settlement accounts can be issued by the tax authority, as well as the bank in which these same accounts are opened. But in the latter case, the document will not have legal force. In addition, the certificate issued by the bank indicates information only about those accounts that are serviced exclusively in it. And every citizen of the Russian Federation has the right to open as many settlement accounts as he likes, while each of them can be issued in individual banks. In general, the bank certificate does not contain information about all active accounts.
Certificate of open current accounts (sample how to fill out)
The Federal Tax Service issues a certificate at the request of the individual or the representative of the legal entity. The service is free. The document is certified by the seal and signature of the head of the regional tax office, so the certificate has legal force.
To prepare a certificate, you can contact the nearest representative office of the Federal Tax Service, and not only the one where the legal entity was registered. Territorial binding does not matter in this case.
You can get a certificate of all settlement accounts of an entrepreneur:
The information contained in the document is considered confidential. In abridged extracts from state register it is not contained by legal entities or individual entrepreneurs, it is not provided to third parties even upon a written request.
In certain cases, the debt collector may request such a certificate. But this is true only if there is a writ of execution. The tax authorities will provide such information if there is evidence that the owner of current accounts is hiding from the payment of debt obligations.
Apart from complete list active settlement accounts, the certificate indicates:
There are no specific formatting requirements for this document. That is, the information is submitted in free form, but it must be secured by the signature of the representative of the Federal Tax Service and the seal. A sample certificate of open current accounts can be obtained from the tax office.
By the way, all of the above data is also contained in the extended extract from the Unified State Register of Enterprises / Unified State Register of Legal Entities. In some situations, it is better to request them, but only the owner of registered accounts can do this. An extract is also prepared upon request, it can be requested from in electronic format(abbreviated information on open current accounts is not included).
To apply to the tax office, you should prepare the following set of papers in advance:
Previously, the tax authority also requested an explanation document from a person to whom the certificate is subsequently provided for review. Now this is not necessary, you can immediately contact the IFTS at any convenient time.
The application must include the following information:
An explanation of the purpose for which the document is requested is optional. Even if the tax representative indicates that this information is necessary, it is not necessary to provide it, such data is considered confidential.
According to the established standards, the allowable period for issuing a certificate of open settlement accounts is limited, it cannot exceed 1 month from the date of application. In most cases, the document is issued within 5 working days. Delays may occur if there are a large number registered current accounts in different banks, as well as due to technical problems (for example, maintenance work on the servers of the Federal Tax Service).
As a rule, even when submitting a request for the preparation of a certificate, the tax representative indicates when the document will be ready or sent to the address indicated in the application.
If more than a month has passed since the moment of application, but no document or written explanation has been received from the tax office, then this is a sufficient reason to contact law enforcement agencies or the prosecutor's office. And even written explanations from the Federal Tax Service are not taken into account. If, for example, a profitable transaction fell through due to the lack of a certificate from an entrepreneur, he will be able to demand compensation in the amount of the potential profit that he lost. But in practice, such cases are very rare. The final amount of compensation is determined by the court in which the case was considered.
At the moment, the certificate can also be obtained in electronic form. The corresponding request can be submitted on the website www.nalog.ru, which is the official website of the Federal Tax Service of the Russian Federation (and belongs to the State Services portal). From a legal point of view, these documents are identical, interchangeable.
So, to get the document you will need:
Naturally, when using this portal, you can request a summary of open current accounts only for the company owned by the person who submitted the request (personal identification occurs through an electronic signature).
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 in the territory 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, about 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:
We can say that without this document it is impossible to conduct a calm financial activity legally. In matters of income and capital, strict accountability is always required.
In addition to the fact that the certificate is evidence controlled activity organization, it is also needed in a number of situations. For example:
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.
There are two instances in which such a certificate is issued:
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.
Here is a list of parties and persons who can request the issuance of a certificate:
A complete list can be found in Federal Law No. 395-1 “On Banks and banking” 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:
The certificate also has an expiration date: one month from the date of issue.
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:
Let's consider each item separately.
When contacting the bank, you must provide:
When contacting the Federal Tax Service, you need to prepare:
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:
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
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.
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.
We have already noted the fact that banks issue a certificate within the framework of paid service. The size commission fee 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.
To save time, an online way to make a request is provided. For this:
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.
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:
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.
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. Payments this document does not require 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.
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:
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. AT latest document all transactions relating to a particular account or several accounts are displayed. From this document you can find out what consumables and credit operations 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
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:
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.
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:
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.
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:
Scroll required documents small and should not cause problems. In addition to the papers listed above, you will also have to submit a written request.
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:
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.
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.
After submitting the documents, you will have to wait until the certificate is ready. On the legislative level this process is not regulated, however, FTS employees 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.
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:
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.
After the certificate is received, it is necessary to check its composition. It must contain correct data on all settlement bank accounts legal entity. Accordingly, you need to check whether the document contains:
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.
Issuing invoices, opened by the firm in different financial institutions, is carried out in accordance with the rules of banking and tax secrecy. Representatives of government agencies, companies themselves, as well as collectors can receive information. Information about LLC settlement instruments is issued in the form of paper or electronic documents.
Information about bank accounts is necessary for a reliable assessment financial stability and solvency of the company. The data may be required both by the organization itself and by its counterparties. The most common cases are:
A certificate of current accounts opened by the company in banks may be requested by bailiffs. The document becomes the basis for foreclosure on cash. Law enforcement agencies analyze the current state of the company. This is done as part of criminal investigations. The tasks of investigators are to identify crimes related to the laundering of criminal proceeds, the illegal withdrawal of capital from the country, and the sponsoring of terrorist and extremist groups.
You can get an up-to-date certificate of open current accounts at any tax office. The service explained the procedure for processing requests by letter No. GD-4-14/10122 dated 05/28/19. The agency stressed the lack of territorial binding and confidentiality of information. By general rules, only the director or authorized representative of the enterprise is entitled to apply. 30 days were allotted for consideration of the application. The term for the production of the document is established by Art. 12 of the law 59-FZ. In fact, you have to wait 5-10 days.
There is no standard form. The supervisory authority is guided by the standards of office work. The reference reflects:
Satisfaction of the request is possible only if the applicant complies with the requirements of the Order of the Ministry of Taxes of the Russian Federation No. BG-3-28 / 96. The regulations do not contain a single sample application. The request must contain the registration data of the legal entity, the signature of the director or representative, the purpose of obtaining the certificate, the legal justification (Law 59-FZ, Article 64 of the Tax Code of the Russian Federation).
The department devoted letter No. PA-4-6 / to the rules for filling out an application [email protected]. The request must indicate how the organization wishes to receive information. With the transition to electronic format, most of the documents are certified by the digital signature of the inspection and sent by email. Virtual references are legally binding. They are obliged to accept all power structures, courts and associations.
The fourth paragraph of order No. BG-3-28/96 establishes the permissible methods for sending documents to the tax office. You can contact:
Order No. BG-3-28/96 allows the use of other methods (mail, courier delivery). The condition is the possibility of identifying the applicant.
The period of validity of the certificate depends on the purpose of its use. For court cases, the document remains relevant for 1 month (determination of the Supreme Court of the Russian Federation on dispute No. A48-3145 / 2014 of 07/22/16). The special period may be set by local rules and regulations. So, the reduced period is introduced by state and corporate customers. The measure is aimed at admitting only bona fide participants to the procurement procedure.
A certificate of settlement accounts is issued by the tax office free of charge. There is no processing fee for the request.
Courts, prosecutors, bailiffs and law enforcement officers receive information in the order of interagency cooperation. The exchange of information is regulated by Art. 7.1 of the law 210-FZ. The rules for working with government agencies are additionally specified by internal regulations.
Third parties can obtain a certificate of the organization's accounts in exceptional cases. This right is granted to claimants Art. 69 of the law 229-FZ. The request can be sent to any tax authority. The condition for its execution is the presentation of the original or a notarized copy of the writ of execution (letter of the Federal Tax Service of the Russian Federation No. SA-4-9 / [email protected]). 7 working days are allotted for the preparation of the document with the same article.
Information can be obtained from lending institutions. It is enough for the company to send a written request to a personal manager. The bank will process the request and issue a certificate of open current accounts as soon as possible.
The document is formed on the basis of registration registers. The obligation of financial associations to keep records and make entries in the book on opening or closing accounts is established by clause 1.3 of the Instruction of the Central Bank of the Russian Federation No. 153-I. There is no standard form. The basis is the form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-2 / [email protected]. A fee may be charged for providing information. How much it costs to issue a certificate, customers will find out from the tariff plan. Sberbank of the Russian Federation, for example, issues electronic statements for free. It is proposed to order a document in the online office or mobile application.
Tinkoff clients receive certificates online. The cost depends on the type of information requested and starts at 290 rubles. When choosing individual tariffs, the commission is not withheld.
The terms are determined by the local rules of credit institutions. Internet services operate automatically and generate files instantly. Production of certificates on paper takes from one to several days.
Banks do not disclose information about settlement accounts to third parties. Credit organizations are required to adhere to confidentiality requirements (Article 26 of Law 395-1). The prohibition does not apply when applying for information by way of enforcement. bailiff or a creditor writ of execution can receive information within 7 working days (clauses 8 and 10 of article 69 of law 229-FZ).
The difference between a bank certificate is its limitation. financial institution has the right to issue information only from its own register. The applicant will not have a complete picture. If the company has entered into agreements with several banks, only the IFTS can issue comprehensive data.
Thus, information about LLC's settlement instruments is confidential. You can request them at the tax office or the bank. In this case, the applicant is obliged to indicate the purpose, as well as confirm that he has access to the data. Appeals are considered in general order- no more than 30 days. The only exceptions are requests sent within the framework of enforcement proceedings. Law 229-FZ takes only 7 days to process them.
