Bank opening how to close a legal entity account. Notification of tax and off-budget funds. Documents to be submitted to the bank and problems that you may encounter

Banks constantly offer new products. Release new map usually simple and fast. But with the closing of the account, things are a little more complicated.

If you find better terms at another bank, don't rush to throw it away. old map. You need to end financial relations with the bank bilaterally, just stopping using the card is not enough. Even if there is a zero balance on the account, and even more so if there is money or debts there.

I think many people have come across a situation where you seem to have not used the services of a bank for a long time, and messages about new offers continue to come. Annoys? But that's not the worst thing that could happen.

If you do not officially close the account, then over time debts may arise on it: maintenance, commissions, automatic reissue - but you never know what the bank will come up with in a few months. All this, of course, will be at your expense. And if the account was also a credit, then a commission will be charged for all this.

Plus, it’s not a fact that a bank employee will be stubborn enough to notify you by phone about the status of an account that you haven’t used for a long time. Yes, and the phone can change when you already forget about linking the old account to it.

To properly close an account, follow this algorithm.

Bank account closing algorithm

You need to make sure that you do not owe the bank anything, and he does not owe you. After that, you should notify the bank of your desire to terminate the service agreement and receive the appropriate written confirmation. Do not forget to also make sure that the bank destroys your personal data.

Step 1: Set aside time to visit the bank

First of all, you need to consider that closing an account will require your personal presence at the bank. It is almost impossible to do this remotely. And one visit is usually not enough. Therefore, choose a convenient branch and time, take your passport and plastic cards associated with the account, and go to the bank.

If possible, contact the branch where you opened the account. The time of the smallest queues can often be found in the branch or in the call center.

Possible catch: most banks allow you to close an account at any branch, but in order not to waste time, call support and clarify this point.

Step 2: reset your account balance

If there are any funds left on the account, transfer them to another account in the Internet Bank or withdraw them from an ATM. In any case, for the balance in the bank, you will be sent to the cashier. But by being prepared, you can save time.

Step 3: write an application for closing an account

At the bank, you will need to write an application to close the account. Closing an account is not instantaneous. If a card is attached to it, then the period can be up to 60 days. Not too likely, but a possible pitfall: if there is an operation on the account during this time, you will have to repeat steps 1-3.

Step 4: Get Official Confirmation

Do not be too lazy to go to the bank again for official confirmation that the account is closed and the bank has no claims against you. Perhaps the employees will raise their eyebrows in surprise, but they will write the paper. It will protect you in case of disputes in the future.

Do not be lazy and do not hesitate to ask the bank for all confirmations in writing, even if the employee claims that you are the first to need it.

Step 5: Take care of the destruction of personal data

Most likely, at the conclusion of the contract, you gave the bank the right to collect, organize, store, clarify, update, modify, use, transfer and destroy. If you do not apply for withdrawal of this authorization, then even after closing the account in accordance with all the rules (steps 1-4), the bank can inform you about new products via SMS and calls. Now you will have to prevent the bank from using your personal data.

You can easily find a sample application for the withdrawal of personal data on the Web. Print three copies:

the first one will need to be sent to the legal address of the bank, attaching a copy of the passport and (if any) a copy of the agreement with the bank;
the second - to give to the department where you concluded the contract;
the third - to leave with all signatures and seals to yourself.

If you do not owe anything to the bank (step 4), then the bank should stop calling and sending you SMS. At this step, you will completely complete the relationship with the bank on this account.

Open for ease of calculation and storage Money. And although their presence is not mandatory by law, any enterprise opens a current account as soon as it passes the registration procedure. But there are situations when the contract needs to be closed for one reason or another. To avoid problems with your partners and tax authorities in the future, you should study the information on how to close a bank account.

There are several main reasons that require closing deposits in a bank.

Most often this happens due to:

complete liquidation of the enterprise;
reorganization legal entity to another form of ownership;
breakup of the company into several new firms;
bank change if another bank offers better terms;
change of owner.

In case of forced liquidation of a legal entity, the owners will not have to make any efforts. All procedures will be handled by the arbitration manager, who will independently collect the necessary package of documents.

It is more difficult to carry out the procedure for closing accounts in connection with the liquidation of a legal entity. As a rule, this is preceded by a complete reorganization of the enterprise, the identification and payment of debts to creditors and partners. It does not follow, with which you will also have to pay off in full. in the bank will be possible only when all debts are repaid.

In the event of liquidation of an LLC, the procedure for terminating an agreement with a bank is complicated by another point. In addition to the application, a protocol must be submitted to the credit institution stating that all the founders have given their consent to this. It is not at all necessary to terminate the contract with the bank during the liquidation of the enterprise, since this is not prescribed by law anywhere. But if a legal entity ceases to operate, then its owners will no longer be able to use the funds or.

If the closing of the agreement is due to a change in the servicing credit institution, then the whole procedure boils down to the fact that you need to withdraw funds from it and write an application to terminate the agreement with the bank.

In some cases, not only its owner, but also a credit institution can close a deposit.

Settlement accounts are closed by the bank in the following cases:

if for two years the account has not been involved in any banking operations;
by a court decision, when the activities of a legal entity are stopped as a result of a trial;
by decision of the bank's management, if serious violations were revealed during the monitoring of financial transactions performed by a legal entity.

In cases where the bank terminates the agreement on its own initiative, a notification is sent to the client that the deposit is closed.

We close the bank account, inform the tax office: Video

What do I need to do to close an account?

The procedure for closing accounts for individuals is quite simple:

withdraw all money from the account,
write an application for termination of the contract with the bank,
provide a passport or identity document.

For legal entities, this procedure is much more complicated.

In case of voluntary closure of a bank account, you need to collect a package of documents. In order not to waste time going to the bank, you can call and ask the consultant what documents will be required to terminate the contract.

As a rule, any credit institution will require the following papers:

An extract from the Unified State Register of Legal Entities, which must be taken no earlier than 30 days before the date of application for termination of the contract. You can order an extract from the tax office.
The charter of the enterprise, which indicates who has the right to close the deposit.
Documents that record organizational changes. Such documents are provided in cases where some changes were made, but this is not displayed in bank documents.
Passport of the person who has the right to close the deposit.

After the package of documents is collected, you can go to the bank. There, the consultant will issue an application form and explain how to fill it out correctly. Usually, the application indicates the account number, the reason for closing, and also enters data from documents. If the company has checkbooks, then the application must indicate that they are returned to the credit institution. In this case, it is necessary to list the numbers of unused pages from the checkbook.

Closing a deposit is possible only if there are no funds on it. Therefore, before closing the current account, you need to withdraw all funds from it, or transfer them to another deposit. In order to find out the amount of the balance, you need to take a bank statement. If there are still funds on the deposit at the time of submission of money, then an order with details can be attached to the application, where the balance should be transferred. The procedure for terminating the contract is free of charge, unless otherwise provided for at its conclusion. If the client has a service debt to the bank, they will have to pay it off.

Not so long ago, after the termination of the contract with a credit institution, it was necessary to report changes to the tax service within seven days, otherwise the owner would face a fine. However, this requirement was recently abolished, which greatly facilitated the life of legal entities.

It is important to know

After the agreement with the bank is terminated, you need to inform your partners and everyone who can make transfers using already invalid details. In the event that, after termination of the contract, these details continue to receive funds, they will be returned to the sender with a notification that this action impossible due to the fact that the details are no longer valid.

However, it would be polite and prudent on your part to warn your partners and counterparties. This will avoid some troubles and delays in the transfer of funds.

Many businesses and individuals face the situation of closing a current account.

This can happen, for example, when changing a credit institution or due to the liquidation of a business, as well as if the cardholder has ceased to use its capabilities. Whatever the reasons, when closing an account in 2015, there is a certain procedure, following which, this procedure will take you very little time.

Legal entity

At the initiative of the organization, the contract can be terminated:

upon reorganization or liquidation of an LLC;
when changing banks;
if the owner of the company changes;
when the actual registration address changes.

Bankhas the right to terminate the service contract:

unilaterally– if there are no transactions on the client's account for two years. Written notification is required. faces;
judicially– in the absence of transactions during the year;
on the basis of Law No. 115-FZ of August 7. 2001 - upon detection of violations.

For reference, the forced liquidation of an organization provides for the procedure for canceling accounts by an arbitration manager only after the full repayment of the identified debt.

To terminate the contract, you will need to take an application from a bank employee and fill it out. At the same time, the employee of the organization, to whom the right to sign is issued, has the right to fill out the document.

You will need to provide the following information:

details and reason for closing;
basic data on the organization;
checkbook information.

You must first reset the deposit by withdrawing or transferring the balance of funds. If there is a debt on RKO, you will have to pay it off.

Additionally, the following documents may be requested:

extract from the Unified State Register of Legal Entities not older than 30 days;
order on the action of the powers of the head.

Be sure to notify all your business partners to avoid being charged for invalid details.

Important! The requirement to notify the IFTS, PFR and FSS within 7 days has been canceled since 2014 (Laws No. 52-FZ, 59-FZ).

IP

In the event of termination of business activity, the Law does not prohibit a citizen from continuing to use open account, but it is better to close it in order to officially get rid of the obligations of succession.

The procedure is similar to the termination of the obligations of an LLC, only the individual entrepreneur usually acts independently, especially if the work is carried out without employees.

So, in order to cancel the contract with the bank, the entrepreneur will need to perform the following steps:

Prepare registration documents and information.
Get an application form from a service provider.
Pay the debt on cash settlement and withdraw the balance of money, having previously received an extract.
Submit a completed application, return unused checkbooks.
Get notified.
Notify counterparties in writing of changes in details or by concluding additional agreements.

practical advice– if there are debts on taxes and contributions, accrued arrears and fines, it is better to pay them in advance so as not to miss the deadlines and avoid negative consequences. It is not required to notify the IFTS and IP funds.

How to submit an application without a director if he is in another city? In this situation, it is allowed to draw up documents by power of attorney, certified by a notary and containing information about the right to manage the account, including closing and opening. In this case, the bank has the right to verify the authenticity by sending a request to a notary or other authorized person.

For an individual

To close a card or current account, for example, in Sberbank, the client needs (with a passport and an agreement) to visit the branch office and fill out an application. The second step is to settle with commission or loan debts. If your card is closed with the balance, the bank is obliged to transfer it to the declared details or to issue it in cash.

expiration of the card or its delivery to the branch;
submitting an application for termination;
filing a loss claim.

But what about a person who temporarily lives elsewhere and does not have the opportunity to visit the branch where the deposit or plastic was originally opened? It is allowed to contact a convenient branch at the actual place of residence in order to write an application for sending documentation by mail. If you have any questions, for clarification, you can call 8 800 555 55 50 (Sberbank help desk).

Online banking users can close deposits online. To do this, you need to log in to the system by logging into Personal Area, go to the appropriate section and select the desired banking product. After the procedure is completed, a notification with the mark “Completed” is received.

The procedure for terminating the contract may vary slightly depending on which banking institution we are talking about - Alfa-Bank, Bank of Moscow or VTB 24. But, as a rule, these differences are insignificant and the client does not need to know the details at all, because all actions are performed by the operator.

Keep in mind that some credit institutions, such as Avangard, independently purge the ranks of citizen clients in order to combat illegal “cashing out” and prevent the withdrawal of funds abroad. Do you pay a lot, according to bank employees, for online purchases? The card is blocked. After the proceedings, accounts are opened, but there is no guarantee that this situation will not happen again.

In a bank whose license was revoked

IN Lately financial institutions are increasingly closing and operations are suspended. How to close a bank account that has been liquidated? Individuals need to contact the DIA in order to return the money according to insured event. Legal entities still need to carry out the procedure in the manner described above, since according to stat. 859 of the Civil Code, it is the client's statement that serves as the basis for terminating the relationship.

Important! Do not forget to take a certificate of repayment of credit obligations.

If the institution deprived of the license has no money, the enterprise should apply to the appointed temporary administration and put forward debt claims. Within a month, the company is entered in the register of creditors. The problem is that the debt of jur. persons are satisfied in the fourth priority, and there may not be enough funds for all. This takes into account the date of presentation of the application, that is, the earlier the LLC submitted documents, the faster the result will be.

Summarizing what has been said, it should be noted that sometimes depositors themselves create panic, as happened with Bank Vozrozhdenie. There was a rumor that it was being closed and everyone rushed to take the money. But in fact, the information turned out to be unreliable, the owners of the institution changed. Conclusion - before you start to worry, check the information on the official website of the Central Bank of the Russian Federation or on the Banki.ru portal.

Relations between the bank and the client are built on a contractual basis. Settlement and cash services for legal entities and individual entrepreneurs carried out within the framework of the concluded bank account agreements (DBS). The agreement defines not only the conditions for opening and servicing accounts, but also the procedure for closing them.

Reasons for closing a current account

The need to close a current account may arise both on the part of the organization and on the part of the bank. According to the current legislation (clause 1 of article 859 of the Civil Code of the Russian Federation), at the initiative of the client, the account can be closed at any time on the basis of an application. While banks can close a client's account only in certain cases established by law:

In the absence of an account transaction for 2 years, unless otherwise provided by the bank account agreement (clause 1.1 of article 859 of part II of the Civil Code of the Russian Federation dated 01/26/1996 No. 15-FZ as amended on 05/23/2016).

In the presence of a court decision (clause 2, article 859, part II of the Civil Code of the Russian Federation of January 26, 1996 No. 15-FZ, as amended on May 23, 2016):

In the absence of transactions on the account within 12 months, unless otherwise provided by the DBS.
If, after notifying the bank, the minimum allowable balance of funds on the account has not been restored within a month.

In other cases established by law (Clause 1.2, Article 859, Part II of the Civil Code of the Russian Federation dated January 26, 1996 No. 15-FZ, as amended on May 23, 2016):

By virtue of the current law No. 115-FZ of August 7, 2001 “On counteracting the legalization of proceeds from crime and the financing of terrorism” (as amended on September 1, 2016).
FATCA requirements (based on Article 4 of Federal Law No. 173-FZ dated June 28, 2014 “On Peculiarities of Transactions with foreign citizens and legal entities, ed. dated December 30, 2015).

The client, acting as the initiator of closing a bank account, is not obliged to name the reason for terminating relations with the bank. However, some credit organizations are asked to indicate it in the application. The most common reasons for closing a current account are:

1. Change of servicing bank.

2. Change of owner.

3. Liquidation or reorganization of the company.

Voluntary account closure

To close a current account, the client submits to the bank an Application for closing an account, which specifies the details of the organization, the number of the current account, the balance on it, information about the checkbook. If there are funds on the account, then, in accordance with paragraph 3 of Article 859 of Part II of the Civil Code of the Russian Federation dated January 26, 1996 No. 15-FZ, as amended. dated May 23, 2016, within seven days from the date of submission of the application, the bank transfers the balance to the details specified by the client or issues it in cash at the cash desk credit institution. The authority to close the account of the company belongs to its manager or other authorized person.

Theoretically, the procedure for voluntary account closure itself is simple and includes the following steps: 1) submitting an application for account closure; 2) withdrawal of the balance of funds; 3) receiving a notification from the bank about the closure of the account. However, closing an account in practice can be complex and require additional legal and financial advice.

Every businessman, creating his own enterprise, hopes that it will work successfully and make a profit. To make payments, legal entities open bank accounts. But there are situations when, for one reason or another, the company has to terminate the service agreement with the bank. If the head of the enterprise does not know how to close a bank account for a legal entity, this procedure may cause some difficulties.

There are several reasons that may require closing a checking account:

liquidation of the enterprise;
transformation of a legal entity into another form of ownership;
changing the servicing bank if another financial institution provides more favorable conditions.

Also, the current account may be closed or upon liquidation of a credit institution.

In order to avoid problems with partners, tax authorities and other organizations, the procedure for terminating relations with a credit institution must take place in a strictly defined sequence, which should not be violated.

Who has the right to close an account?

The account can be closed by the person who submitted documents for opening it, or by persons who are authorized to perform such operations.

If it is required to close a deposit opened on an individual entrepreneur, then only individual, for which IP is open. At the bank, the head of the individual entrepreneur is required to present a passport.

It is possible only by the head or a person who is authorized to perform such actions. In order for a financial institution to accept an application for termination of relations, it is necessary to provide documents confirming the applicant's right to carry out such actions.

Sequencing

Usually, the process of terminating a service agreement with a bank takes place in two stages:

filing an application;

Closing a bank account of a legal entity should begin with a visit to the servicing bank. Here you need to inform a specialist who works with legal entities about your decision. The bank consultant will explain what actions need to be taken and what documents to prepare so that the procedure goes as quickly as possible.

First of all, you will need to fill out an application form. The application must be written in the form prescribed by the bank. The form can be taken from bank consultants. The application can only be written by a person who is authorized to manage the finances of the enterprise. Therefore, you need to take your passport with you to the bank.

The procedure for closing bank accounts implies the mandatory withdrawal of funds from the deposit. In order to find out the amount of the balance, you need to ask for an extract from the bank. In the event that the company has a monetary debt to a financial institution or to the tax authorities, it will have to be paid off, otherwise the bank will refuse to terminate the banking service agreement for the applicant. You can repay the debt from the balance of funds on deposit.

The rest of the funds from the deposit can be received in cash or transferred to another deposit. Transfer of funds is carried out within 7 working days after the bank accepts the application. If the money is not withdrawn, then after the termination of the contract it will no longer be possible to pick it up from the bank. In the event that the balance of funds is not withdrawn, the financial institution, when closing the deposit, can write it off to the bank's income, but only after the expiration of the limitation period.

Despite the fact that the procedure for closing a bank account does not provide that the owner of the enterprise informs his commercial partners about this, it is still better to do this immediately after submitting an application to a credit institution. After all, if after closing the deposit money will be received on it, they will be returned to the senders.

How to close a bank account?: Video

What must be included in the application?

The application must indicate the name of the enterprise and the address of its registration. The data of the person who is the applicant is also indicated. IN without fail are indicated. If there is money left on it, then the details are indicated where the balance of funds must be transferred. If the legal entity has bank checkbooks on hand, they must be returned to the bank. In the application for termination of the service contract, the applicant indicates the numbers of the checkbooks, and also lists the numbers of all unused pages.

The completed form must be signed by the applicant with a transcript, as well as the seal of the legal entity.

Notification of tax and off-budget funds

Before the amendments to tax legislation in April 2014, which came into force in May, business leaders were required to notify the tax inspectorate and extrabudgetary funds when terminating relations with a financial institution. Otherwise, a fine could be imposed on the legal entity.

The period within which notifications were to be sent was set by law and was 7 business days. The owner of the enterprise had to fill out a notification form for each of the required organizations in 2 copies. However, now only a credit institution is obliged to send data on the closing of deposits to the tax authorities and other organizations.

Termination of the contract at the initiative of the bank

If the initiator of the termination of relations between the enterprise and the bank is a credit institution, then the termination of the service agreement is made by him unilaterally. As a result, the legal entity receives a notification by mail that the bank terminates financial relations with it.

A bank may terminate relations with a legal entity in the following cases:

Closing an account with a bank of a legal entity is carried out absolutely free of charge, unless other conditions are provided for in the banking service agreement.

The account is considered closed from the moment the application for termination of the banking service agreement is submitted to the consultants of the financial institution. If the head of the enterprise indicates on the form a later date for closing the deposit, it will be closed on the day indicated in the application.

As you can see, the procedure for terminating an agreement with a bank for servicing a deposit is quite simple. However, even here there may be "pitfalls" that it is better to know about in advance in order to avoid unpleasant surprises in the future.