In order to obtain information about the availability of accounts of the debtor, you must write a request to the tax office. We recommend using the following form.
Interdistrict Inspectorate of the Federal Tax Service No. 1 ____________
Company details, name TIN, PSRN, address, phone
Statement
on the provision of information on the accounts of the debtor
On June 22, 20_, the Arbitration Court __________ collected from LLC ___________ in favor of ___________ money in the amount of __________, as well as ______ rubles of state duty. By decision of the court, a writ of execution dated 09.08.200_ No. _________ was issued.
LLC ___________ (debtor) TIN, OGRN, located at ______________________________________________________
________________ (collector) has no information about the banks in which settlement accounts of LLC ____________ (debtor) are opened. In accordance with Letter> Federal Tax Service of the Russian Federation dated 03.26.2010 N MN-22-6 / [email protected]“On amendments to paragraph 5 of the letter of the Federal Tax Service of Russia dated 11.06.2009 N MN-22-6 / 469”, the tax authorities are obliged within seven days to provide the claimant with information about the debtor organization's accounts with banks and other credit institutions.
In accordance with paragraph 9 of Art. 69 of the Law on Enforcement Proceedings Tax authorities, banks and other credit organizations may be requested to provide information on:
On the name and location of banks and other credit institutions in which the accounts of the debtor are opened;
Based on the provisions of Article 69 of the Law on Enforcement Proceedings, the only grounds for a tax authority to refuse to provide the claimant with information about the debtor's bank accounts may be:
Lack of a writ of execution by the claimant;
Submission of a writ of execution with an expired limitation period.
The Law does not contain other grounds for refusing to provide this information. The procedure for the provision of information by the tax authorities to the claimant, established in the Letter of the Federal Tax Service, in addition to the general grounds specified in the Law, determines that a copy of the writ of execution, which is mandatory attached to the application for the issuance of information, must be certified in the prescribed manner.
According to the State Standard of the Russian Federation GOST R 51141-98 “Office work and archiving. Terms and Definitions”, a copy of a document is a document that fully reproduces the information of a genuine document and all of its external features or part of them, which is not legally valid, while a certified copy of a document is a copy of a document on which, in accordance with the established procedure, the necessary details that give it legal force (clauses 2.1.29, 2.1.30). Decree of the Presidium of the Supreme Soviet of the USSR dated 08/04/1983 No. 9779-X established the Procedure for the issuance and certification by enterprises, institutions and organizations of copies of documents relating to the rights of citizens. Since, in accordance with Article 49 of the Civil Code of the Russian Federation, a legal entity may have civil rights corresponding to the goals of its activities provided for in its constituent documents and bear obligations related to this activity, the norms of the above Decree also apply to legal entities. Within the meaning of the provisions of the Decree of the Presidium of the Supreme Soviet of the USSR dated 04.08.1983 No. 9779-X “On the procedure for issuing and attesting by enterprises, institutions and organizations of copies of documents relating to the rights of citizens”, if the legislation does not provide for the submission of copies of documents certified by a notary public, the accuracy of the copy The document is evidenced by the signature of the head or an authorized official and the seal. The date of its issue is indicated on the copy and a note is made that the original document is in this enterprise, institution, organization. Since the Law on Enforcement Proceedings and the Letter of the Federal Tax Service do not provide for the mandatory submission of a copy of a writ of execution certified by a notary
A similar opinion is shared by the Ninth Arbitration Court of Appeal by DECISION No. 09AP-6088 / 2015, Case No. A40-182679 / 14 dated March 25, 2015.
Since the Law on Enforcement Proceedings and the Letter of the Federal Tax Service do not provide for the mandatory submission of a notarized copy of the writ of execution, the court of first instance, based on the meaning of the above rules of law, came to the correct conclusion that a duly certified copy of the writ of execution would be a copy, certified by the signature of the General Director and the seal of the organization - the claimant.
In connection with the foregoing, I ask you to provide the details of the bank accounts of LLC ____________ (debtor), the name and location of banks and other credit organizations in which the accounts of the debtor are opened.
Appendix:
- Certified copy of the writ of execution.
Representative
Perhaps the specified form is overloaded with legal justification, but from experience in this form there are practically no refusals to issue debtor's accounts. You can, of course, play it safe and notarize the Writ of execution, we leave this to your discretion.
The writ of execution should be certified by the signature of the head indicating the position and seal. The date of its issue is indicated on the copy and a note is made that the original document is in this enterprise, institution, organization.
You have received an account statement. Which account is best for filing a writ of execution?
We recommend the one that opens the latest. You can call the debtor's accountant and ask for an invoice for certain services. The details indicated in the invoice will most likely indicate that this is a live account of the debtor.
The obligation to notify the tax authorities of the opening and closing of settlement accounts with credit institutions is established by federal laws. Tax inspectorates should have information to transfer it at the request of law enforcement agencies, representatives of court decision enforcement services, courts and other government agencies. In addition, employees of the tax authorities issue certificates to the taxpayers themselves.
The term for issuing a ready certificate of open accounts, as a rule, is from 5 working days, however, in some tax inspectorates, issuance can be made only after two weeks and even one month. Such an excess of the established norm is regulated for each individual tax inspectorate. The general term for the issuance of documents by state authorities is set at 1 month. However, in these cases, employees of the tax authorities should take into account the main principle of the activities of the Federal Tax Service of Russia - to promote conscientious taxpayers and eliminate the bureaucracy of the apparatus.
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How to get a certificate of open current accounts?
There are two ways to obtain a certificate of current accounts for enterprises and businessmen. In the first case, you must leave a request through the site, filling in all the fields in the order form for information. In the second case, the taxpayer independently prepares a request and submits it to the territorial tax office.
We recommend that you take advantage of obtaining a certificate of open accounts via the Internet, as this is a real saving of your time. A document prepared and certified by the tax authorities must be accepted by all state institutions and municipal authorities.
How much does a certificate cost?
Issuance of confirmation of the taxpayer's current and other accounts is carried out by our lawyers. The certificate refers to papers of information and certification nature. The cost of the service for obtaining a certificate of open accounts is 2000 rubles.
Did the counterparty ask you for a certificate from the INFS on open current accounts? How to make a request to the IFTS? Why does the counterparty request such a certificate?
Increasingly, our accounting clients need to prepare information for their potential buyers. Buyers, especially large companies, check their suppliers of goods and services and set certain requirements for concluding contracts. As part of the due diligence of the counterparty, it is requested and certificate of open accounts.
As we know, at present, when opening a current account with a bank, a company is not required to inform the tax office about an open current account. This responsibility is now assigned to the banks. Within three days, the bank reports to the tax authority information on opening, changing, closing the current account of the organization or individual entrepreneur. Thus, the tax office should have complete information about all open settlement accounts of the company.
By requesting such a certificate, the counterparty receives full information about the company's availability of all settlement accounts that it can use.
I would also like to note that until January 01, 2011, information about open accounts was contained in the information of the Unified State Register of Legal Entities. After this date, the specified information was excluded and now only the organization itself (and not the counterparty) has the right to apply to the tax authority with an official request about its bank accounts, information about which the tax authority has.
If you are requesting a certificate to provide to a counterparty from the tax office, then it is very important to correctly compose the text of the letter so that the tax office there was no reason to refuse which, unfortunately, is very common. And since the certificate itself has to wait up to 30 days, precious time is lost.
We offer you our option of filling out a certificate to provide it to the counterparty. You can use our sample IFTS certificate of open current accounts in 2018.
Be sure to pay attention that the text of the letter is drawn up on the letterhead of the organization, containing all the necessary details of the company, such as: name, location address, TIN and KPP, PSRN. We believe that in the text of the letter it is necessary to make a reference to the Federal Law "On Informatization, Information Technologies and Information Protection" No. 149-FZ of July 27, 2006, Article 8 of which just says on the right to access information. Be sure to indicate that assistance is required for conducting the statutory activities of the organization. The certificate must be signed and sealed.
We hope that after reading our article, you will be able to correctly and quickly draw up a certificate of open current accounts in 2018.
If you need our help in preparing such a certificate or you would like to conclude an accounting service agreement, please contact us by phone.
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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?
Why is such a certificate needed?
The most common situations where a tax certificate on the availability of current accounts may come in handy are as follows:
- entering into contracts with third parties;
- going to court;
- initialization of the liquidation process of a legal entity;
- bank loan processing;
- filing an application for participation in electronic trading and/or auctions.
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.
Where to get the document
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 current accounts as he likes, while each of them can be issued in separate 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.
Who can get
You can get a certificate of all settlement accounts of an entrepreneur:
- the owner himself or a person authorized to represent him (by proxy);
- judicial and law enforcement agencies;
- bailiffs.
The information contained in the document is considered confidential. It is not contained in abbreviated extracts from the state register of legal entities or individual entrepreneurs; it is not provided to third parties even upon 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.
What information is included in the guide
In addition to the full list of active current accounts, the certificate indicates:
- Type of currency for each of the accounts.
- The name of the bank that serves each of the specified accounts.
- TIN of the owner / owners (if the account does not belong to an individual, but, for example, to an LLC or OJSC, several persons can manage it at once).
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 in electronic form (it is not contained in the abbreviated information on open current accounts).
What documents need to be submitted to the Federal Tax Service
To apply to the tax office, you should prepare the following set of papers in advance:
- application (in free form, on behalf of the head of the legal entity or an authorized person);
- the passport;
- information from the state register of legal entities or individual entrepreneurs.
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:
- TIN of the organization for which the certificate is requested;
- the address to which the finished document will be sent (you can pick it up yourself);
- the details of the person to whom the certificate will be given.
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.
Production time
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 business days. Delays can also occur if there are a large number of registered current accounts in different banks, as well as due to technical problems (for example, performing preventive maintenance 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 appeal, 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.
Get online help
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:
- go to the portal www.nalog.ru;
- perform authorization using an electronic signature (you can use qualified or unqualified);
- in the "Documents" section, select the requested type of reference document;
- enter the requested data (name or TIN of the organization for which the data is requested).
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).
In the article:
Not so long ago, businesses were required to notify the tax authority of opening or closing a current account. Since May 2014, this obligation has been abolished at the legislative level.
Help from the IFTS
Many entrepreneurs are wondering why the tax authority needed to provide such notices? The tax authorities may use this information for distribution to representatives of the judiciary, for sending to law enforcement services and other authorities. A certificate of open settlement accounts from the INFS could also be required by the duty payers themselves.
A certificate from the IFTS can be obtained by a representative of the head by proxy, or the head himself
It is necessary to submit a certificate to the state service in order for the body to complete the registration of the account. Without this action, the company will not be able to start its activities legally. In addition to the fact that, prior to the adoption of the law, entrepreneurs had to notify about the creation of an account, it was also necessary to notify about the opening of additional accounts. After there was no need to notify the tax authority, entrepreneurs got rid of unnecessary red tape with documents. Now the public service makes a request directly to the credit company with which the entrepreneur has signed a contract.
How to get a certificate of open accounts
Where can I get this act? The tax authority or financial institutions may issue a certificate of open current accounts from the IFTS. The term for issuing a paper is about 5 working days, but in certain cases it can take several weeks. To obtain a certificate, you will need to send a request to the public service. If you plan to receive information at a banking institution, then it is worth considering that such services may be paid. The first step is to find a form for a certificate of open current accounts from the IFTS. The request must be made on company letterhead. What does an account statement contain?
- The name of the company, as well as its identification information;
- The address where the company is located;
- Request text;
- Data on the institutions in which the accounts were opened;
- Purpose of the request;
- Details of who can receive the requested information;
- The date of the request, as well as the signature and seal of the head.
Next, you will need to send a request for a certificate of open current accounts from the Federal Tax Service. The term for obtaining the act cannot be more than 1 month, since this period is the maximum in the case of issuance of certificates by state bodies.
Get a certificate of open accounts from the IFTS online
There is another way to obtain a certificate of open current accounts from the Federal Tax Service. An online request will save the entrepreneur's precious time. An application is made through the tax website. A certificate of open current accounts from the IFTS in electronic form has the same capabilities as a regular certificate. Entrepreneurs often wonder why such a certificate may be required?
- The document may be required as an annex to other acts that are used for negotiations with investors wishing to invest in various projects of the enterprise.
- If the firm wishes to approve the business plan, this certificate may also be required.
- The document may be required if the enterprise participates in various tenders.
- Documents can be requested by prosecutors or law enforcement officers.
- A certificate may be needed in case of reorganization of the enterprise or in case of its liquidation.
- Sometimes a certificate is required to provide the company in various judicial instances.
After the paper is received, it will contain the following information:
- List of available accounts;
- Various registration data, as well as identification information;
- The currency in which the accounts were registered;
- Names of financial or credit organizations that issued the account.
Download Sample
Help Form
The form of a certificate of open current accounts from the IFTS may be required by the taxpayer to monitor the accounts entered into the tax base. After the bank employee receives an application from the entrepreneur with a request for an act, he registers the request and assigns an incoming number for it. Further, responsibility passes to an employee who works with entrepreneurs and legal entities. A businessman may find any error in the tax base. He can provide the IFTS independently with reliable information in such a situation.
Certificates of open accounts today are issued by all tax services. In order to obtain a certificate from the territorial branch of the tax authority, it is necessary to draw up an application. This can be done in any form. It also happens when an entrepreneur submitted an application in accordance with all the rules, but the tax service specialists made a mistake when entering data into the database. In this case, the accountant of the enterprise or a lawyer working for the company may also ask for a certificate.
Open current accounts (video)
