In accordance with Russian legislation, payments in cash between legal entities may be made in an amount not exceeding 100 000 in a single operation.
Settlements for transactions, in excess of this amount, must be made by means of transfer, ie through a bank account.
In order to open an account for a legal face, You must first select the bank throughwhich will be carried out the operation in the future. The selection criteria can be the cost of opening a current account and the connection program "Bank-client", the cost of cash management services. Important criterion will be the proximity of the bank to the company's office, the availability of special programs, such as "Salary project" or concessional lending clients.
Once you decide the choice of the bank, you must provide documents to open an account. Usually, their list is the same in all banks. The package of documents includes:
- Account opening application, signed by the head and chief accountant of the company,
- Cards with samples of signatures of the head and the chief accountant and the seal of the organization,
- The decision to establish a legal entity,
- The constituent documents,
- Certificate of state registration of legal entities,
- Certificate of registration with the tax authority,
- A letter from the state statistical agencies,
- Extract from the Unified State Register of Legal Entities,
- Orders for appointment of the director and chief accountant. In addition, the bank may request and other documents at its discretion.
After submitting the required documents between the bank and legal facem is an agreement on the settlement account services, indicating its number, which can then be used in the formation of payment documents.
It should be remembered that, in accordance with the Russianlegislation, the organization is obliged to submit information to the tax authority at the location of the opening and closing of current accounts within 7 days from the date of opening (closing). Otherwise, it shall be imposed a fine of 5000 rubles. Similar information must be reported to the Pension Fund and the obligatory medical insurance fund. Failure to comply with these requirements shall be sanctioned by a fine of 10 000-20 000 rub.