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A settlement account is ... Opening a settlement account. Settlement account of individual entrepreneurs. Closing of current account

Any form of doing business involves cash flow. Individual entrepreneurs with a small amount of work in the first stages of business development can accept payment for goods and services in the form of cash. But sooner or later there comes a point when it becomes necessary to open a settlement account. This does not mean that you need to immediately run to the bank and file documents. First, you need to decide on the general procedure for opening, maintaining and closing an account. Then you need to analyze the conditions of different banks and choose the best option for yourself.

Why you need a savings account of Sberbank

From the point of view of the legislation, the decision to open an account is taken by the entrepreneur independently. If the cash management scheme does not contradict the laws of the Russian Federation, the IP and LLC may not apply to the bank at all on this issue. Another thing is that the full functioning of the LLC without a settlement account is impossible. For example, if an enterprise enters into a contract for a total amount of 100,000 rubles, then such a payment must necessarily be made through the bank. This amount according to statistics is the lower limit of the value of LLC contracts. In addition, taxes and other mandatory payments are paid exclusively by bank transfer. It turns out that the settlement account of the organization is simply necessary.

We collect data

A settlement account is an account that is registered in a credit institution in the name of a customer for the storage of cash and for non-cash payments.

After making a positive decision on the availability of a bank account, you should familiarize yourself with the basic nuances of this procedure, namely:

- what documents are required to open an account;

- possible reasons for refusal;

- nuances of the relationship between the bank and the client;

- procedure for closing the account;

- the deadline for submitting data to the regulatory authorities on the opening or closing of the account.

Step one

Opening of a settlement account in a bank takes place on the basis of certain documents. Although each bank has its own characteristics, the general list for a legal entity is as follows:

- registration certificate;

- certificate of entering into a single register;

- copies of the articles of association;

- a document confirming the authority of persons who have access to the account (the minutes of the meeting of founders on the appointment of a director to the post, the order to appoint a chief accountant, and so on);

- cards with samples of signatures of persons having access to the account; Impressions of seals;

- certificates of acceptance of the enterprise for registration in the tax, pension fund, off-budget funds;

- Certificate of registration in statistical offices;

- a license to conduct financial activities.

The form of the application for opening and the contract for servicing the account to the client is provided by the bank employee. The bank can request additional documents: the client's questionnaire; Addition to the contract on accounts of counterparties and so on.

Accounts of non-resident legal entities

Before importing all documents must be registered in the embassy of the Russian Federation of a foreign state. In addition, all documents submitted must be accompanied by a notarized translation into Russian (text, stamp, seals, apostilles, etc.) certified by a notary. The main list of documents remains the same.

Documents: current account of individual entrepreneurs

- certificate of state registration;

- certificate of entering into a single register, certificate of assignment OKPO, OKATO, OKVED are provided at the request of the bank;

- an extract from the Unified State Register of IP;

- cards with samples of signatures of persons having access to the account; Prints of seals (if any);

- application (in the form of a bank);

- service agreement (in the form of a bank);

- passport;

- agreement on the implementation of activities for the receipt of payments by individuals.

We decrypt the account number

Notarized copies of constituent documents are provided to the bank's employee for verification of authenticity and account opening. The current account of Sberbank consists of 20 digits. The first five determine the main activity and the form of the client's property:

  • 40701 - non-governmental financial organizations;
  • 40702 - non-governmental commercial organizations;
  • 40703 - non-governmental non-commercial organizations;
  • 40802 - individuals - IP;
  • 40807 - non-residents - legal entities;
  • 40818 - ruble accounts of non-residents;
  • 40819 - foreign currency accounts of non-residents;
  • 40821 - individuals - non-residents.

The following three digits determine the currency of the account:

  • 810 - rubles;
  • 840 - dollars;
  • 978 - euro.

The next 11 digits represent the subdivision number, the serial number of the customer or his contract.

Refusal to open an account

The bank may refuse to open a client in case if:

- there is a decision from the tax to suspend the service of previously opened accounts;

- the IP or its representative is not personally present during the procedure for opening an account;

- the client provided documents with untrue data;

- the client did not provide the documents at all;

- there are data on the participation of the client in terrorist activities.

In case of refusal to open an account, the bank employee returns the application to the client with a note of refusal and indication of the reason or sends a corresponding letter. The application and all documents of the client are returned to its representative on receipt of receipt.

Peculiarities of servicing accounts

The settlement account of the IP can be opened in any bank of the Russian Federation. But the question is that some institutions have high tariffs for servicing such accounts. Banks often share tariffs for servicing limited liability companies and individual entrepreneurs with payment for the last two hundred rubles per month, provided that the number of transactions on the account was not more than twenty pieces per month. If there were no transactions at all, the commission will not be charged. Since individual entrepreneurs often work remotely, the availability of free Internet banking for quick checking of balance and sending payments will be a big advantage when choosing a bank for servicing.

Before signing a contract, you must pay attention to the cost of the following services:

- opening, closing, maintaining an account;

- connection and maintenance of Internet banking;

- commission for transferring funds to accounts in current and other banks.

Features of withdrawal of funds from accounts of IP

If the opening procedure for LLCs and IPs is relatively the same, then when an individual entrepreneur withdraws his wages, questions may arise. All funds in the current account belong to the entrepreneur. Under the law of the Russian Federation, all entrepreneurial income that was received as a result of entrepreneurial activity is managed by the entrepreneur independently. In theory, you can make and withdraw money for personal purposes from your account at any time. In practice, it is better not to use an account for entrepreneurial activity for outside purposes.

But if the settlement account is an account for transactions from entrepreneurial activity, then the question arises how to remove the earned funds of the IP. The best option is to transfer funds from the settlement to the current account of an individual. In the comments to the payment in such cases it is necessary to indicate "Transfer of own funds, VAT is not levied".

Heads of LLC by law do not have the right to dispose of funds on the settlement account of a legal entity for personal purposes.

Termination of Service

Closing of the settlement account - cancellation of the contract of bank service. Under the law, the contract can be terminated:

- by agreement of the parties;

- unilaterally;

- on the basis of a court decision;

- for other reasons stipulated in the legislation.

Unilaterally, on the initiative of the bank, a settlement account may be closed. This means that the contract can be terminated by the court because of the absence of transactions within 365 days. In the absence of transactions on the account for two years, the bank may refuse service and terminate the contract two months after the date of sending the relevant notice to the client.

Also, unilaterally, a settlement account may be closed on the customer's initiative. This means that the client at any time can write an application for termination of service. The presence of unpaid documents is not grounds for refusing to close the account.

By court order, account maintenance can be stopped in such cases:

1. In the absence of money, the contract is terminated. A new account can be opened by the client only after the decision is canceled by the tax authority.

2. In the presence of money in the account, two options are possible:

- the contract is not terminated and the account is not closed until the decision to suspend the service is canceled;

- the contract is terminated, the account is not closed until the decision to suspend the service is canceled.

Special cases

The termination of service occurs on the day the bank receives a written application from the client, unless the application itself specifies a later period. In the event that at this point in the account there are funds, the balance is given to the client from the cash office of the bank or transferred to the account specified by the client within seven calendar days. In the absence of requisites for the transfer or assignees of the client, the funds can be stored on a special off-balance account before the expiry of the limitation period. After that they will be written off in the bank's income. Any funds and settlement documents received by the bank after the contract is closed are returned to the sender with an appropriate note. If there is no possibility to send funds and documents to the client's receiver, for example, the bank was closed, they (money and documents) are kept in the legal department of the bank. All client documents are subject to inventory.

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