Territorial bodies of the Federal Treasury open and maintain personal accounts of budgetary and autonomous institutions in the manner established.

Budgetary institutions

Autonomous institutions open personal accounts of 2 types:

• Personal account of an autonomous institution (code 30)– to account for transactions with funds of autonomous institutions, with the exception of subsidies for other purposes, as well as budget investments provided to autonomous institutions from the relevant budgets of the budget system of the Russian Federation;
• Separate personal account of an autonomous institution (code 31)– to account for transactions with funds provided to autonomous institutions from the relevant budgets of the budget system of the Russian Federation in the form of subsidies for other purposes, as well as budget investments.

The personal account of a budgetary institution (personal account of an autonomous institution) records transactions with subsidies for reimbursement for the implementation of a state (municipal) task for a budgetary (autonomous) institution, as well as transactions with funds from the income-generating activities of a budgetary (autonomous) institution and funds at temporary disposal.

A separate personal account of a budgetary institution (a separate personal account of an autonomous institution) records transactions with funds provided to the budgetary (autonomous) institution from the corresponding budget of the budgetary system of the Russian Federation in the form of subsidies for other purposes not related to the reimbursement of standard costs for implementation, as well as form of budget investments.

Paragraph 8 of Article 30 has been amended, coming into force on January 1, 2012, which establishes that transactions with subsidies for other purposes, budget investments, as well as funds of compulsory health insurance received by budgetary institutions will be taken into account on separate personal accounts of a budgetary institution.

It is posted on the official website of the Ministry of Finance of the Russian Federation, which provides for amendments to. In accordance with this bill, transactions with funds received by autonomous institutions within the framework of compulsory health insurance will also be taken into account on a separate personal account of an autonomous institution to record transactions with compulsory health insurance funds opened to him in the territorial body of the Federal Treasury.

If a budgetary or autonomous institution exercises the budgetary powers of a government body at the appropriate level to fulfill public obligations to an individual in monetary form, then for each power to the recipient of budget funds transferring his powers, a personal account is opened in the form:

• Personal account for recording transactions under the delegated powers of the recipient of budget funds (code 14) – to account for the operations of a budgetary institution (autonomous institution) that has accepted budgetary powers in accordance with the transferred budgetary powers of the recipient of budgetary funds.

Having accepted the authority of the recipient of budget funds, spends funds from a personal account under delegated powers.

The personal account type code is contained in the 1st and 2nd digits of the personal account number.

Ministry of Finance of the Russian Federation
FEDERAL TREASURY

On changing account numbers 40101 UFK for Moscow and UFK for the Moscow region

Federal Treasury in connection with the implementation of organizational and technical measures for the transfer of settlement and cash services for bank accounts opened by the Federal Treasury Department for Moscow and the Federal Treasury Department for the Moscow Region (hereinafter referred to as the Federal Treasury Department for Moscow, the Federal Treasury Department for the Moscow Region), in the Main Directorate of the Bank of Russia for the Central Federal District (hereinafter referred to as the Roadmap for the transfer of accounts to the Main Directorate of the Central Bank for the Central Federal District), reports the following.

From 02/06/2017, the details of the accounts opened by the UFC for the city of Moscow and the UFC for the Moscow Region on balance sheet account N 40101 “Revenue distributed by the bodies of the Federal Treasury between the budgets of the budget system of the Russian Federation” (hereinafter referred to as accounts 40101 of the Federal Treasury) have been changed.

1. New account details 40101 UFK for Moscow:

Account number: 40101810045250010041

Bank BIC: 044525000

Name of the bank:

2. New details of account 40101 of the Federal Financial Inspectorate for the Moscow region:

Account number: 40101810845250010102

Bank BIC: 044525000

Name of the bank:

full - Main Directorate of the Central Bank of the Russian Federation for the Central Federal District,

abbreviated as GU of the Bank of Russia for the Central Federal District.

In accordance with the Roadmap for the transfer of accounts to the State Central Bank of the Central Federal District, the Federal Financial Institution for the city of Moscow and the Federal Financial Institution for the Moscow Region posted information about changes in the details of accounts 40101 and the date of transition to their use on official websites and informed clients, including territorial bodies of the Federal Treasury , on changing the details of accounts 40101 UFK.

At the same time, there continue to be cases of submission of Notifications of offset of overpaid (collected) amounts of taxes and fees, other revenues, penalties, fines on them, as well as amounts of taxes subject to reimbursement, carried out by budget revenue administrators subordinate to one chief budget revenue administrator, located on the territories of various constituent entities of the Russian Federation (hereinafter referred to as the Notification of interregional offset) (KFD code 0531451), indicating the details of outdated (old) accounts 40101 UFK.

Please note that Notifications of interregional offset submitted by administrators of budget revenues to the territorial bodies of the Federal Treasury after 02/06/2017 must contain new details of accounts 40101 UFK for the city of Moscow and UFK for the Moscow region.

The Federal Treasury instructs the territorial bodies of the Federal Treasury to bring the details of accounts 40101 UFK for the city of Moscow and UFK for the Moscow region to the administrators of budget revenues and ensure the acceptance of Notifications of interregional offset strictly in accordance with the current details of accounts 40101 UFK for the city of Moscow and UFK for the Moscow region areas.

R.E.Artyukhin

Electronic document text
prepared by Kodeks JSC and verified against:
official site
Treasury of Russia according to
Altai region
http://altay.roskazna.ru
as of 03/06/2017

How to open a bank account for LLC and individual entrepreneur

What is a personal account, how to open it - differences from a current account

Personal account is a fairly capacious concept that is widely used in various spheres of human activity. Depending on the purpose and affiliation, personal accounts can contain information about personal savings, salary transfers, settlement facts under any agreement, and amounts of taxes paid.

The most familiar term to us describes what a personal account is from the point of view of the client-bank relationship. According to it, a personal account is understood as a register of cash flows for a specific legal entity or individual, reflecting all transactions of this company or individual.

The distinctive characteristics of a personal account are:

• a unique digital identifier, the structure of which includes the digit of a twenty-digit bank account starting with 14 and ending with 20,
• personal account for account analytics, performing some financial transactions online, communicating with the bank,
• the absence as such of a limit on withdrawal of funds,
• no ban on cashing out proceeds.

At the same time, quite often a bank personal account is confused with such a concept as a current account.

Difference between personal and current account

Current account and personal account are often confused concepts. Indeed, a company can have both a personal and a current account. The same situation applies to an individual registered as an individual entrepreneur. This raises the question for many: is there any point in opening a current account when you can use a personal account?

Yes, it makes sense. And, moreover, a current account is a prerequisite for conducting business, while a personal account is intended only for a small number of payments, mostly related to utility bills, as well as personal accumulation of funds.

It is enough to simply notice the difference between one type of account and another by studying the table below:

Personal account in the treasury 2017

Issues related to the requirement to open personal accounts with the Federal Treasury are of concern to all recipients of subsidies and executors of government contracts, the terms of which provide for advance payments.

The main documents regulating treasury support in these cases appeared at the end of 2015. Let's list them:

1. Federal Law N 359-FZ “On the Federal Budget for 2016” (Article 5).
2. Order of the Ministry of Finance of Russia N 213n “On the Procedure for territorial bodies of the Federal Treasury to authorize operations during treasury support of government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution” (registered with the Ministry of Justice of Russia - editor's note).

Also recently, Decree of the Government of the Russian Federation No. 70 “On the procedure for treasury support in 2017 of government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their implementation” (together with the “Rules for treasury support in 2017”) came into force government contracts, treaties (agreements), as well as contracts, agreements, agreements concluded as part of their execution”).

According to these documents, the following transactions are subject to treasury support:

— agreements (contracts) on the provision of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions);
— government contracts for the supply of goods, performance of work, provision of services in the amount of more than 100 thousand rubles, if the terms of these government contracts provide for advance payments.

Advances to co-executors, suppliers of goods, works, and services to bank accounts have become impossible.

Let us recall that the identification and mobilization of internal reserves is considered an important factor in the sustainability and increase in the efficiency of the state budget system. The mechanism for treasury support of government contracts is one of the new tools for solving these problems. As noted in the message of the President of the Russian Federation to the Federal Assembly in December last year, “. control over the movement of public funds, including federal and regional subsidies to industrial and agricultural enterprises, should be significantly tightened. I believe that they should be transferred to the final recipient only through treasury accounts. State revenues should not go by the wayside, as they say. "

The prerequisites for the introduction of such measures were, among other things, increased risks of non-fulfillment of government contracts and agreements with advance payments. According to the data presented in the report of the Chairman of the Accounts Chamber, Tatyana Golikova, at an extended meeting of the Board of the Accounts Chamber, at the beginning of the year, the volume of receivables from the federal budget approached 4 trillion. rub. Moreover, 69.8% of the structure of accounts receivable was debt on advance payments.

To fulfill the requirements for treasury support of their work, recipients of funds need to take a number of steps. First of all, open personal accounts in the territorial branch of the Federal Treasury (TOFK) for each agreement on the provision of subsidies and each government contract, the terms of which provide for advance payments. Additional agreements to grant agreements and government contracts should also be concluded.

To open a personal account with TOFK you must submit:

Application (form code according to KDF 05311752),
a notarized card of sample signatures (form code according to KDF 05311753),
a copy of the contract.

Some TOFK require notarized copies, and some notaries require a certified copy on both sides (Ministry of Education and Science of Russia, recipient).

The procedure for opening and maintaining such accounts is determined by Order of the Treasury of Russia No. 24n “On the procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury.” It is important to note that on one personal account for accounting for transactions of a non-participant in the budget process, transactions with advance payment funds provided for in only one contract are taken into account.

According to the law, five working days are allotted for verification of documents submitted to open a personal account with TOFK. After which (if the verification results are positive), such a personal account is opened in the prescribed manner.

For recipients of funds, treasury support implies a number of necessary actions. Including:

— approval by the Ministry of Education and Science of Russia of a unified form “Information on the directions of spending targeted funds” for each agreement on the provision of subsidies and government contracts with detailed details of upcoming expenses;
— re-approval by the Russian Ministry of Education and Science of the unified form “Information on the directions of spending targeted funds” for each agreement on the provision of subsidies and government contracts with each change in the structure of upcoming expenses.

It is worth noting that if, under an advance contract, a co-contractor is involved who needs to pay an advance, then this contractor must also open an account with TOFK.

It is assumed that approval by TOFK of payment to executors of agreements and government contracts will occur after confirmation of the delivery of goods, performance of work, and provision of services. According to Decree of the Government of the Russian Federation No. 70, in some cases, the facts of delivery of goods (performance of work, provision of services) can be verified using photo and video equipment. If a violation is detected, the territorial bodies of the FC will notify the state customer (performer, co-executor) about this. And if there is a discrepancy between the quantity of goods supplied (volume of work performed, services rendered) and the requirements established by the procedure for authorizing transactions, payment documents are returned without execution.

In addition, it is assumed that TOFK transmit reporting information to the state customer, the recipient of federal budget funds providing subsidies (budget investments), and the main manager of federal budget funds, who is in charge of the specified recipient, as well as to the executor of the government contract. It is sent monthly: no later than the 10th day of the month following the reporting month. At the request of the named persons, the territorial bodies of the FC can also provide summary information on the flow of funds under the contract (agreement, agreement).

There are still more questions related to the consequences of implementing treasury support than answers. Will this lead to new barriers to scientific research? For example, to a significant increase in the bureaucratic burden on legal entities - recipients of budget funds (scientific organizations that are not budgetary and autonomous institutions). Will it be possible to quickly respond to changes that arise during the implementation of a scientific project? Will there be an increase in non-core workload for employees of the Ministry of Education and Science - in terms of constant monitoring of changes in the structure of upcoming expenses and approval of “Information on the directions of spending targeted funds” for each subsidy agreement and government contract? It is not yet clear how the accounting for expenses incurred before 01/01/2017 under multi-year agreements on the provision of subsidies and government contracts will be carried out.

Cash limit 2017
Accounts payable 2017
Travel expenses 2017
Cash transactions 2017
Inventory 2017
Costs 2017
Maternity leave 2017
Accounts receivable 2017

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What is a treasury account and how to work with it

A commercial company can enter into government contracts. The latter are orders whose purpose is to meet government needs. For example, government contracts may concern the construction of roads or work on defense structures. If a company receives such a contract, it is allocated budget funds to fulfill the order. The expenditure of these funds is subject to special control. To ensure control over the intended use of money, treasury accounts are opened.

What is a treasury account?

A treasury account is a separate personal account. To open it, you need to contact your local treasury department. The main feature of this account is that only budget funds are placed on it. Such accounts are used by recipients of payments from the budget and participants in budget processes. Otherwise the score is completely normal.

It is necessary to open such an account only if the company receives budget funds under a government contract. It’s just that a commercial company does not have to have a treasury account. It is only needed under specific circumstances.

IMPORTANT! A commercial company can receive budget funds under a contract only through the treasury. KS can be opened by budgetary and non-profit institutions, commercial entities.

Why open a treasury account?

The treasury account allows you to increase the degree of control over the targeted expenditure of budget funds. The Treasury provides full audit of these aspects of the use of money:

• Compliance with contract provisions.
• Compliance with laws.
• Expediency, rational use.

The Treasury controls the expenditure of budget funds, which are provided on the following grounds:

• Government contracts worth over 100,000,000 rubles.
• Agreements on the issuance of subsidies and budget investments.
• Agreements on contributions to the authorized capital.
• Regulatory acts that indicate the right to subsidies and the procedure for issuing them.
• Government contracts drawn up with budgetary or autonomous entities worth over 100,000,000 rubles.
• Any agreements that were formalized as part of the implementation of a government contract.
• Government orders related to the defense complex.

The Treasury performs these functions:

• Checking the compliance of the volume of actually fulfilled obligations with what is stated in the documents.
• Monitoring compliance with the deadlines specified in the contract.
• Checking the actual delivery of goods.
• Correspondence of the indicated value of the product to its actual value.

Treasury support is carried out on the basis of the provisions of Government Decree No. 1552 of December 30, 2016. This regulatory act states that recipients of budget funds must open an account with the treasury. It is to this account that the targeted funds will be credited. From there they will be written off.

Procedure for opening a treasury account

The procedure for opening a bank account is regulated by the Federal Treasury of the country. It is contained in order No. 21n dated October 17, 2016, as amended on December 28, 2017.

To open an account, you must first prepare documents. In particular, this is an application for opening an account and a card with sample signatures. If the account is opened for a separate branch of the company, then an application from the central office will also be required. This petition must include a request to open a treasury account. The document is drawn up in free form. It must be certified by the company manager and the chief accountant of the central office.

The next important document is an application to open a CC. It is drawn up according to form 05311752. The document contains this information:

• Title of the document.
• Date of preparation.
• The name of the company that needs to open an account.
• Name of other recipients.
• Federal Treasury Department.
• Request to open an account.
• Various codes related to the company: INN, KPP, OKPO.

The next step is to fill out the sample signature card. A document is drawn up in the form 05311753. What is it? The card is needed by treasury representatives. It allows you to notify employees of a financial institution about what the original signatures of the company’s key persons look like. The document also contains an imprint of the company's seal. Government contracts usually involve working with considerable sums. Therefore, the presence of sample signatures is a necessary precaution. The sample card must be certified by a notary.

This is the main list of documents. However, the Treasury may ask for additional paperwork. It makes sense to collect this package of documents in advance:

• A copy of the government contract under which the treasury account is opened.
• Extract from the Unified State Register of Legal Entities on registration of a legal entity.
• A copy of the organization's charter.
• A copy of the certificate that the payer is registered with the tax authorities.
• A certificate from the Social Insurance Fund confirming payment of insurance premiums.

Treasury representatives can compare the documents submitted by the client with documents requested from various government agencies. The decision to open an account is made within 5 days. After this time, the company receives a corresponding notification.

Features of spending funds from the treasury account

So, the company opened a treasury account. What's next? It receives budget funds allocated under the government contract. However, you can’t just spend them. First, you will need to send documents confirming the target expenditure to the treasury department. For example, these could be the following papers:

• Payment order.
• Government contract.
• Other documents confirming obligations (for example, invoices).

ATTENTION! Payment documents must indicate the government contract ID.

As a rule, large sums are allocated under the contract. This is precisely the reason for such enhanced control, as well as special requirements for signatures. To spend funds, key people in the company put their signatures on documents. The latter must exactly correspond to the previously presented samples. The seal impression must also correspond to the sample. Illegibility is not allowed. If the signature does not correspond to the sample, the employee will ask you to put it again. If in this case a discrepancy is detected, the client is denied spending.

Funds can be spent only in those areas indicated in the contract. These could be the following sources of spending:

• Purchase of construction materials.
• Purchase of tools.
• Payment of salaries to employees.
• Hiring a construction crew and more.

Funds can only be spent for their intended purpose. For example, the following actions cannot be carried out with budget funds:

• Contribution of funds to the authorized capital.
• Acquisition of property for the needs of the company.
• Transfer of money to the contractor's bank account (with a number of exceptions).

Sometimes money can be transferred to the accounts of contractors and subcontractors. This is relevant when transferring salaries to employees, payment for work performed. Funds are transferred to subcontractors to pay for housing and communal services and purchase travel passes. You can send funds to accounts in advance. If the advance method is used, the corresponding agreement and the invoice must be presented to the treasury. Payment can also be made based on actual expenses. In this case, you need to provide the treasury with papers confirming the fact of expenses: documents on the supply of products or provision of services.

How to open an account in the treasury: step-by-step instructions

Why do you need to open an account?

The letter of the Ministry of Economic Development of Russia No. D28i-2613 dated September 11, 2015 states that the customer needs to open a personal account with the treasury to ensure the execution of a contract concluded in accordance with the provisions of the Federal Law on the Contract System No. 44. In the event that a legal entity acting in role of the customer, receives subsidies from the budget, that is, is a recipient of budget funds, then it must open an account with the territorial body of the Federal Treasury - TOFK.

Conducting operations through TOFK - treasury support of government contracts - is necessary to strengthen control over the execution and targeted use of budget funds.

• government contracts for the supply of goods, works, services in the amount of 100 million rubles, if the terms of these contracts provide for advance payment;
• agreements on the provision of contributions to the authorized capital, property of legal entities in the event that they are sources of its financing;
• agreements on the allocation of subsidies and budget investments to legal entities;
• Regulatory legal acts establishing the procedure for providing subsidies to PBS, with the exception of those documents that provide for the conclusion of an agreement on the provision of a subsidy;
• contractual relations established in the process of execution of government contracts and agreements of organizations.

Step-by-step instructions: opening an account in the treasury for a government contract 2017

The procedure for opening and maintaining a personal account in TOFK is regulated by order No. 21n dated 10/17/2016.

To open an account with the treasury, a legal entity must follow the instructions.

1. Collect a certain package of documents (both for public sector employees and other legal entities). It is better to familiarize yourself with the list of required documentation on the official website of the FC.

2. Prepare an application in form 05311752.

3. Fill out and notarize the sample signature card according to form 05311753.

4. Make a notarized copy of the contract on the basis of which there was a need to open such a personal account.

5. Prepare a certified copy of the certificate confirming the inclusion of the enterprise in the Unified State Register of Legal Entities.

6. Prepare a certified copy of the organization’s Charter. For a budgetary institution, you will also need a “Regulation on accounting” (or Charter) certified by a notary or GRBS.

7. Request a certificate from the Federal Tax Service indicating that the organization is a taxpayer and attach a copy of the tax registration certificate.

8. Issue a certificate from the Social Insurance Fund stating that the institution is a payer of social insurance contributions.

9. Collect the necessary documents and provide the complete package to TOFK. The Federal Treasury reviews the submitted papers and notifies the legal entity of its decision within five working days.

How to open an account in the treasury?

Treasury account. How to open? What consequences may there be - in the article

Question: Company A expressed a desire to enter into an agreement with us to purchase goods from us. But this organization is participating in a government contract and a prerequisite is that we have an account with the territorial body of the Federal Treasury (TOFK), where it will transfer money for the goods. Please answer the following questions: 1. What is the procedure for opening an account at TOFK? 2. What is the threat to our company from having such an account? Will there be additional inspections by inspection authorities and the Federal Tax Service? 3. How can I transfer money from my TOKF account to our current bank account? 4. Can company A transfer money to us without using an account in TDKF if there is a government contract?

Answer:

1. application for opening a personal account in the form KFD 0531752;

card of sample signatures in the form KFD 0531753;

a copy of the contract.

2. There are no consequences for the company when opening an account with TOFK, because it's a duty

3. Treasury support of contracts is carried out by the territorial bodies of the Treasury of Russia according to the Rules approved by Decree of the Government of the Russian Federation of December 30, 2016 No. 1552. The Treasury provides support to government contracts worth more than 100 million rubles, for which the customer must transfer an advance to the organization.

The Treasury accompanies individual purchases of goods, works, and services in cases established by the Government of the Russian Federation. For example, the Treasury accompanies the execution of a contract under a state defense order (Resolution of the Government of the Russian Federation of March 3, 2017 No. 249).

The essence of treasury support: for settlements under the contract, the contractor opens a personal account in the Treasury of Russia. The customer transfers only an advance payment to this account. And the final payment is to the bank account of the performing organization.

The Russian Treasury will control the contractor’s expenses, which he makes from the advance payment. The Treasury will notify both the customer and the contractor about violations within five working days.

This is provided for by paragraphs 2, 4, 5 of part 2 of article 5 of the Law of December 19, 2016 No. 415-FZ, paragraphs 5, 27-28 of the Rules approved by Decree of the Government of the Russian Federation of December 30, 2016 No. 1552, paragraph 15 of the Procedure approved by order of the Ministry of Finance of Russia dated December 28, 2016 No. 244n.

4. no, it is not possible if this is a contractual obligation.

Rationale

How can an NPO open an account with the Treasury if they have entered into a government contract?

To open an account at a territorial branch of the Federal Treasury, submit:

The Federal Treasury Department will verify the documents within five days. Within the next business day after verification, the organization will open a personal account. The organization will send an extract the next day. This is discussed in paragraph 95 of the Procedure approved by order of the Treasury of Russia dated October 17, 2016 No. 21n.

An example of how an NPO opens an account at a territorial branch of the Treasury

A government contract was signed with NPO Alpha. To make payments on it, the head of Alpha submitted to the territorial branch of the Treasury:

application for opening a personal account in the form KFD 0531752;

card of sample signatures in the form KFD 0531753;

a copy of the contract.

When a condition on treasury support is included in a government contract

The customer includes in the contract a provision for treasury support:

1. if the following conditions are simultaneously met:

o the contract is paid for from the federal budget, targeted subsidies or subsidies for capital investments from the federal budget;

o contract value - more than 100 million rubles;

o the contract provides for an advance payment.

2. according to the state defense order. An exception is contracts that conclude:

o Russian Ministry of Defense;

o other government customers with the condition of banking support;

o to provide Russian foreign intelligence agencies with means of intelligence activities, and FSB bodies with means of counterintelligence activities and the fight against terrorism.

Opening an account with the treasury for a legal entity is a mandatory procedure in the Russian Federation. This norm was introduced at the end of 2015 by the country’s Ministry of Economic Development. From now on, any legal entity is required to have an account with the treasury, since it acts as a customer and receives subsidies from the local budget for its activities. Thus, a legal entity acts as a recipient of funds from the state, and as a result of this fact must open an account with the treasury authority.

The need to open an account with the treasury for a legal entity

A treasury account should be opened because conducting transactions through TOFK allows you to organize control over the distribution and use of budget funds, as well as control transactions performed by a legal entity. FC controls:

1. Agreements on property contributions, payments to the authorized capital, if the property of a legal entity is a source of financing.
2. State contracts of advanced type for the supply of services and goods (from 100 million rubles).
3. Agreements on the execution of government contracts, for the allocation of investments or subsidies.

Almost all legal activities include the conclusion of these agreements, so opening an account with the treasury is a necessary procedure. It is impossible to circumvent this norm of Russian legislation.

Step-by-step instructions for opening an account in the treasury

You can find out directly from the organization how to open a treasury account for a legal entity. However, you can also use the instructions provided on the Internet. This will save your own time.

To open an account with the treasury, you need to collect a package of certain documents. For a legal entity you will need an application in the KDF form 05311752, a copy of the concluded contract, as well as a certified KDF form 05311753. You will also need the originals of these same documents so that they can be verified with copies on site. An opened account for a legal entity allows the state to control the expenditure of funds within the framework of subsidies and advance payments. The FC website updates information on the list of documentation, so the most recent data can be found directly on the organization’s official resource.

Regarding the application in form 05311752 (personal account), it can be downloaded on the Internet, or you can take it and fill it out directly at the territorial treasury office. The following information is entered:

• name of the client (information about the legal entity is specified);
• name of another recipient;
• territorial treasury authority where registration will take place;
• type of personal account.

The application also contains information about OKPO, INN, KPP, free register (for each column separately).

Application form 05311752

The form card 05311753 is filled out and charmingly notarized. The sample signature card for personal accounts will require filling out information about:

• name of the client-legal entity;
• address and telephone;
• names of the manager of funds, source of financing, administrator of incoming income;
• names of the higher controlling organization;
• body of the Federal Treasury.

You also need to fill out information about the codes in each of these fields (you can find it at the organization’s stand or independently via the Internet).

Card of sample signatures according to form 05311753

After filling out two forms, it is necessary to certify a copy of the contract, which served as the basis for opening an account with the treasury for a legal entity. Next, the documentation collection algorithm is as follows:

• certify a copy of the certificate of inclusion of the enterprise in the Unified State Register of Legal Entities;
• certify a copy of the organization’s Charter (for those financed from the budget, a Regulation on accounting is also required;
• make a certificate stating that the legal entity regularly pays taxes and is registered with the tax service (you can request the document at the Federal Tax Service Inspectorate);
• make a certificate stating that the legal entity pays for insurance regularly (you can request a certificate from the Social Insurance Fund).

After this, you need to come to the territorial office of TOFK with the collected package of documents. The Treasury is required to review your application within five working days. As a rule, problems with opening an account with the treasury by a legal entity do not arise if all the papers are completed correctly and there are all certified copies of documents.

Is it possible to issue a power of attorney to open an account for a legal entity?

The procedure for opening an account for a legal entity without personally visiting the organization is possible. The optimal solution for saving your own time may be to issue a power of attorney. A notary can represent interests. The specialist certifies copies of primary documents, the power of attorney itself, as well as two forms filled out by the client.

Features of treasury support in Russia

Funding is provided to legal entities within the limits established in each territorial district. There are also other features:

• write-off transactions are carried out no later than the 2nd working day;
• the treasury has the right to inspect a legal entity at any time in order to authorize earmarked funds;
• The account is closed at the request of the customer or upon termination of the activities of a legal entity.

Possible problems and their solutions

Often problems arise due to the fact that the legal entity has not provided all the necessary documents. It is most likely to be refused if the applications are filled out incorrectly or the codes do not match. To minimize the likelihood of getting rejected, you need to learn in advance how to fill out the paperwork correctly and look at samples. It is also recommended to prepare not only the main documentation, but also those papers that are included in the additional list. If problems arise, you can contact the treasury again at any other time after completing or correcting the documents. The period for consideration of the request is five working days from the date of submission of documents.