The organization has discovered accounts in several banks. Can there be two or more settlement accounts of LLC and IP in one or different banks how to serve two current accounts
In the contract, is it possible in details to specify 2 current accounts for the Contractor? What rules are regulated.
Answer
Yes, possibly.
Legislation regulates only the signing of contracts (the expression of the will to its conclusion and the availability of authority), but not its structure (date, preamble, the presence of items, chapters, numbering, the structure of the details, the name of the parties, the presence of the address, etc.). There is no ban to have several accounts.
Therefore, if there is a need for this, then in the contract you can specify two accounts and any order of execution of the obligation to pay.
6. Proper execution method
The proper method of execution is the actions that the parties must be made to achieve the result of the obligation. This includes actions and debtors, and the lender, since the fulfillment of the obligation requires the participation of both parties. For example, in order for the attorney to fulfill its duty under the contract, the principal must provide the relevant instructions.
If the Party fulfills the contract not as prescribed, then its actions can recognize the inappropriate method of execution. For example, if a specific method of execution is specified in the contract - payment by money, and the debtor is trying to pay bills, then this method will be improper.
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In the article we will understand whether IP can or organization have 2 bills in the bank. We find out what to open several accounts in one or different banks, as well as consider what you need to make an account and how to keep records.
How many settlement accounts may have an organization (LLC)
From a legal point of view, LLC is obliged to open a settlement account, unlike IP. In this case, no regulatory act does not specify how many accounts are the right to open the company. This means that there may be an unlimited quantity. There will be one, two current accounts or at once or at once - to decide only its leader and owners. Open several accounts allowed both in one and a few banks.
Can I have two or several settlement accounts
Russian legislation does not establish. Even taxes can be paid in cash. But with the spread of non-cash form of payments, many entrepreneurs account for at least one bank. Otherwise it becomes impossible to work with large suppliers or other difficulties arise.
Accounts can be opened in different banks. And the decision on the need to open the current accounts, their number and serving banks remains at the discretion of businessmen.
Why open some accounts
The presence of several settlement accounts allows you to control financial flows from various activities, it is more convenient to build the work of structural units or keep records when applying different taxation systems.
Additional settlement accounts open for other purposes:
- Benefits upon receipt of the loan. Many banks are ready to issue a loan to business on more favorable terms.
- Ease of calculation with counterparties inside one bank. Conducting intrabank payments is usually free or inexpensive. In addition, they, in contrast to external, are processed on weekends.
- Creating a backup option in case of unforeseen circumstances. Reviews of licenses from banks are far from uncommon. But some types of business can not afford a downtime even for several days necessary to open a new account. In this case, it is more wise to have a ready-made option in another credit organization.
How to keep records with two accounts
Large difficulties with keeping records in the presence of two or more accounts from the organization or IP does not usually occur. The main thing is to correctly build internal rules for accounting income and expenses so that it is possible to unambiguously determine what expense received funds and what they spent.
The tax service in conducting the audit is actually indifferent, one account with a company or several. The lack of documents on operations or errors in accounting and tax accounting may cause large penalties. However, modern accounting programs and Internet services make it easy to solve all tasks associated with accounting and reporting, regardless of the number of accounts.
What you need to open an account
To open an account, you need to choose a suitable bank and use one of the following ways:
- Remote. You are applying for the Bank's website and send the necessary documents in electronic form. After checking the data, the managers associate with you and agree on the place and time meeting to sign the contract.
- Classical. You are referred to as a package of documents to the separation of the selected bank and conclude an account maintenance contract.
The remote option opening the account is faster and more convenient. But in any case, you will have to assemble a specific package of documents. IP must submit a passport and registration certificate. Organizations need to be prepared:
- constituent documents (charter, decision on the creation, certificate of registration);
- protocol (decision) on the appointment of the head;
- lease agreement for office or certificate of ownership of it.
In which bank is better to open the second account
The bank's choice for opening a current account should be approachable. We give several tips, using which you can choose the most suitable bank to open an account:
- Choose several most suitable offers and compare tariffs. Prices for the same and the same services may differ significantly in different banks. Sometimes there is no point in carrying additional costs because of the inclusive services included in the package.
- Try to choose offers from large banks. Recalling a license from the bank - the situation is frequent, and it can affect business work.
- Compare Internet banking capabilities. In the modern world, most operations with a score are remotely carried out. If it is inconvenient to work with the Internet banking system, it will significantly complicate business management in general.
- Pay attention to feedback. Best of all about the work of the bank can only be told by its valid or former customers. From them you can learn about the shortcomings of a specific credit institution.
Advantages and disadvantages of the opening of several accounts
The opening of the organization or entrepreneur of several accounts inevitably leads to additional expenses on the RTO and the complication of financial management. But on this list of flaws for business ends. Advantages in the presence of several settlement accounts are much larger:
- Reducing risks of loss of all means due to the financial problems of a particular bank. This moment is relevant for organizations, since their funds are not insured.
- Raising efficiency in calculations. If necessary, you can always conduct an urgent payment from another account, even if technical problems occur in one of the banks.
- Increasing the level of business information. Raiders and unscrupulous competitors will be more difficult to get information about turnover and other information from several banks.
- Access to additional credit resources in different banks.
- Activating your email address.
- The transaction is successfully completed.
- For partial calls caused by.
It serves that the client is actually a third party at the other end of the telephone line. If the dealer does not provide a delivery confirmation for a 10-day period, we will transfer money back to your current account. Calculate receipt within a few working days.
An individual entrepreneur has the right to open and use several settlement accounts in its activities at the same time.
It should be noted that, according to Article 5 of the Federal Law No. 52-FZ of April 2, 2014, the obligation to notify the Tax Inspectorate, the Pension Fund and the Social Insurance Fund to open or closing the current account with entrepreneurs.
Your dealer will only receive a payment warranty if the amount is authorized, so your bank will confirm the payment. There are no specific limitations that prevent the same holder to have two different current accounts, especially if they are registered in different institutions. In fact, this resource may even contribute to your financial planning.
Pays so much expenses that it is often possible to organize funding runs through the opening of the two current accounts or in the same bank or in different banks. This makes it possible, for example, that debts are not all falling into the same amount, and also helps to coordinate terms, debts and maturity times with each leadership. It remains unclear whether, in the end, this flexibility is more profitable or not for you.
When an entrepreneur has two or more settlement accounts, he, of course, wants to know whether any statements are provided for them and how much their banking services will cost. Therefore, it is necessary to touch these questions.
First, report on non-cash operations, or rather, take different declarations, no need. And secondly, the cost of servicing the billing account, which also includes commissions for transfers and payments to suppliers, are taken into account in expenditures on a simplified tax system by the date of write-off of funds from the current account. Confirmation of this operation are bank orders and account statements. So, invalid or any acts are not necessary.
And yes, if the account is double, other services also: a checkbook, managers and packages of services, all twice. Your money is not all concentrated in one account, and you have two times the possibility of borrowing if necessary. In most cases, you should have two accounts, but you should also know some aspects.
Advantages double, double problems
Watch for remuneration for services and how much they will burden your balance at the end of the month. I evaluate well if this amount is not too high to pay the bank. In addition, the risk of entry into a special loan and the presence of interest rates will also double.
How to open an account?
No matter how many accounts you plan to have. Each of them needs to be opened only in reliable banks. It is worth remembering that the list of required documents may vary depending on the service company. But still the approximate list will look like this:
- Original or certified copy of the testimony of.
- A document confirming that you are a tax accounting.
- Originals or notarized copies of passports of those attended when opening an account.
- Capture confirming the difference between the address of the registration and the actual place of residence, if it takes place.
Also, several papers will provide you with your bank. These will be the following documents:
Good advice - think about what the functions of your account will be. Just to share the form of payments or get money from some kind of work? In this case, the ideal is the opening of the salary account, for example, the service fee is much lower, and you still have several services at your disposal, for example.
You can also choose small packages, without checks or a special loan with low limits. Service packages are easier to serve, so it is cheaper. Check out the offer of all banks and compare what is the best option for your business. Now you have to make a decision and leave your entire budget organized and functional.
- application for opening an account;
- card with signatures and print prints of a bank account agreement;
- remote Service Agreement.
Summing up the foregoing, I would like to note that in modern business it is almost impossible to do without a current account. He makes the work of entrepreneurs easier and creates conditions for more comfortable payments. Therefore, if you have not yet opened a bank account in a bank, hurry to do it. Especially since the number of accounts opened is not limited.
If you need some current accounts to better manage money or have different credit lines, there are several things that you should know about. With banks and credit unions competing for their customers, there are excellent proposals for current accounts in the market. But, although it was never easier than to compare and switch the current accounts with the help of different tools, they may not respond to some important questions about the uncle of the service in which you need, or even possibly have more than one current account.
In contact with
How many settlement accounts may have an organization, any entrepreneur who produces mutual settlements with counterparties and regulatory authorities should know. In our article you will find information on the maximum and minimum possible number of current accounts that a legal entity can use, as well as the advantages and disadvantages of the simultaneous use of several accounts.
Current account - concept and structure
According to clause 2.3 of the Bank of Russia's instructions "On the opening and closing ..." of 05/30/2014 No. 153-and, the current account is a type of bank account disclosed for use by legal entities that do not have the status of credit institutions and individual entrepreneurs. The number of the organization's current account consists of 20 characters that allow you to identify the type of account and currency to work with which it is used. At the same time, the numbers of accounts opened in different banks can coincide among themselves, therefore, when making a translation, you must specify the bik, the corresponding account number, as well as some other bank details.
Is it necessary to open an account?
According to paragraph 4 of Art. 2 of the Law "On Societies ..." of 08.02.1998 No. 14, LLC has the right to open bank accounts in accordance with the procedure established by law. Special attention should be paid to the fact that the creation and use of the account is the right of a legal entity, i.e. the legislator does not impose him the obligation to create and use the current account during the implementation of entrepreneurial activities. This means that the company can carry out calculations with partners, counterparties and regulatory authorities and through the transfer of cash.
The determining condition for working with cash is the amount of payments: according to paragraph 6 of the instructions of the Bank of Russia "On Implementation ..." of 07.10.2013 No. 3073-y, it should not exceed 100,000 rubles. In the event that the size exceeds the specified value, the calculations can only be carried out using a bank account.
How many accounts may have a legal entity?
In some cases, the organization may have the need to use several settlement accounts at the same time. For example, this may be when working on different, not intersecting among themselves, directions, the availability of separate units or branches or the implementation of settlements in different currencies.
Do not know your rights?
In the mid-1990s of the last century in Russia, the decree of the President "On Implementation ..." dated 05.23.1994 No. 1006, which establishes a restriction for the maximum possible number of current accounts used by one organization, which is why the entrepreneur could open only one account. In March 1995, the action of Decree No. 1006 was discontinued, and since then the legislator did not introduce such serious restrictions substantially complicating entrepreneurial activities.
The current legislation does not prohibit the entrepreneur to open several accounts at the same time. Moreover, he can open the unlimited number in different Russian banks, without transferring information about them into controlling authorities. Federal Law "On Amendments ..." dated 04/02/2014 No. 52 canceled the action of sub. 1 p. 2 art. The 23 NK RF, in accordance with which taxpayers were obliged to notify the tax service about the fact of opening or closing bank accounts within 7 days. Currently, the obligation to transfer such notifications to the control unit lies on a banking organization in which the account was opened.
Advantages and disadvantages of simultaneous use of several settlement accounts
By deciding on the need to create more than one settlement bank account, it is worth assessing all the advantages and disadvantages of this approach to the implementation of the currency of money.
Positive parties to use multiple bank accounts include:
- The efficiency of fund management. In practice, the situation is not uncommon when urgent payment cannot be sent due to technical problems in the bank. The presence in this case of a spare account in another organization will allow you to transfer funds on time.
- Minimizing the risk of losing all funds as a result of loss by the Bank of solvency.
- Reducing the probability of information leakage. Raiders and unscrupulous businessmen leading activities in the same industry, it becomes more difficult to obtain information about the company's turnover.
The disadvantages of simultaneous work with several accounts are:
- Increase service cost. For the opening and maintenance of several accounts will have to pay each bank separately, while the probability of providing preferential conditions and other additional privileges (for example, consolidating a personal manager for the client) as a representative of the business conducted through the bank, the impressive amount is reduced.
- The emergence of difficulties in managing finance and the subsequent analysis of the articles of their spending.
So, the current legislation does not establish any restrictions on the number of settlement bank accounts for legal entities, which can be simultaneously used in the course of entrepreneurial activities. Each businessman can open any accounts convenient for him in both one and several banks. It should be remembered that for the implementation of financial transactions, the size of which exceeds 100,000 rubles., At least one settlement account should be necessary. If the company's turnover is a small and amount listed by partners, do not reach the specified value, the account can not be opened.
Pavel Menshikov, Chief Accountant of the Department of Director General Mostotrest, Deputy Chief Accountant MOSTOTREST, Moscow
What questions you will find answers in this article
- Why it is better to have several accounts than one
- How to distribute functions between banks serving your company
- What additional services should provide a modern bank
You will also read
- Why Dechenink Rus has chosen on Raiffeisenbank, Deutsche Bank and Sberbank of Russia
The law does not establish any restrictions for companies: you can open as many accounts as you consider it necessary, and cooperate with so much banks, with what you want (federal law of 02.12.1990 No. 395-1 "On banks and banking activities").
In the article, I will tell you how many bills require an enterprise for normal operation and how to choose a bank to open an account.
Why multiple accounts are better than one
The only plus of the use of one current account is the simplicity of money management: when all financial flows pass through one bank, the company's control becomes extremely easy. But this advantage is also a disadvantage - after all, unscrupulous competitors and raiders also turn out to be easier to receive information about the company's turnover.
I would particularly recommend to companies that constantly perform operational money transfers. This will help to avoid delays of payments due to technical failures or non-professionalism of bank employees. In my practice there was a case: for some reason a payment between the two branches of Sberbank was not passed, and when the same payment order was sent with the same details from another bank, the money on the same day appeared on the recipient's account.
With which number of banks should cooperate
Open accounts are better not in one, but in two or three different banks .
If the bank's number of banks work, unreasonably increase permanent costs and will reduce the efficiency of financial flow management: poorly when money is in accounts without movement and do not bring income. In addition, if the funds are divided between many banks, the company is more difficult to agree with each of them about individual conditions, such as a preferential credit line or personal manager services. Working with all two and three banks, you make them compete with each other for the right to serve the basic volume of the company's operations - and therefore you can count on a lower credit rate or an increase in the size of the credit line.
Says the General Director
Guth Volker General Director of DecoNank Rus, Moscow
After a large number of meetings and presentations, as well as a detailed analysis of the proposed conditions, our company stopped not at one choice, and on three banks it is Raiffeisenbank, Deutsche Bank and Sberbank of Russia. Having received the best bank products from those presented on the market, we were able to flexibly manage money. Rublevoy and currency transactions are conducted through Deutsche Bank, the salary comes to the accounts of two other banks. Non-standard banking products, our company does not use.
For four years of cooperation, simultaneously with three banks it became clear to us that such a scheme of work is the most convenient.
For what criteria choose banks: a few tips
Estimate the compliance of the Bank to all binding criteria (especially if you intend to work immediately with several credit institutions) will not be easy. But it is impossible to sorry for this time and forces - after all, the error in choosing can do very expensive.
Shareholders of the Bank. The most reliable credit institutions are those in the authorized capital of which the state or major international organizations participate.
Open information. Explore the official website of the bank. Reliable credit institutions are placed there of fresh news, for example, on the opening of new offices or to bring new services to the market. In addition, expanded financial statements must be published on the site, as well as information on the management and owners of the organization. If you did not find these information, it is better not to risk your money and not cooperate with such a bank.
Places in ratings. Additional information about banks can be found on specialized Internet resources and in vocational media. Credit organizations are published there, as well as comments by independent specialists.
Selection of services. I advise you to pay attention to the presence of not only those services that you now need, but also those that may be needed in the medium term as business development.
Registration of corporate plastic cards.Employees of the company who issued such maps can at any time at any point in the world to use the money money to pay for production costs in which it is required. Firms leading foreign economic activity, some banks offer custom cards. Having such cards, you can make payments charged in the process of customs clearance of goods, directly at the posts of customs.
System "Bank - Client". It is no longer surprised by remote service now - it is offered by almost all credit institutions - however, the quality of software in different organizations is not the same. Some systems "Bank - Client" are simple and easy to operate (despite the way that is informative and multifunctional), from others more problems than good. Therefore, I recommend to test the demolism of the software used by the Bank.
Dimensions of bets on deposits. The lower the rates compared to the average, the bank is more reliable. The rates above - the sharper organization needs to maintain current liquidity.
Tariff sizes. The safer than the bank, the more wishing to become its customers, and therefore it can set tariffs above the average market. Less well-known organizations are forced to attract customers with low tariffs. However, in order to recoup their costs and issue funds for development, such banks are forced to compensate for the low cost of individual operations, introducing a high monthly billing commission or raising the price of additional services (issuance of extracts, certificates, denying cash from the current account). And consequently, the cost of settlement and cash services in all credit institutions is approximately the same . Also pay attention to which percentage bank charges on the balance on the current account.
Thus, although in the second bank, the monthly payment for accounting is above all, it is this bank that shows a more detailed analysis of tariffs, the most beneficial from the point of view of cumulative expenses on.
Location of bank branches. Some operations (for example, registration of salary plastic cards) require a bank visit. The company serving a branch should be not far from your office - otherwise the staff will be entertaining. If the salary is accrued on the card, it is important that the credit institution has an extensive network of ATMs. Additional advantage - the availability of partnerships with other credit institutions involving the creation of a unified network of ATMs to reduce tariffs for plastic card operations.
Services of a personal manager. Very convenient when all the work with your company is supervising a personal manager. Such managers may be several: for example, one specialist in the monetary control service, the other in the management of plastic cards.
reference
Pavel Menshikov He graduated from the Faculty of Informatics and Economics of the Moscow Institute of Steel and Alloys. An expert on building efficiently working units and the introduction of corporate information systems. Before joining Mostotrest, he led consulting projects in various industries (from the service sector to industry; carried out orders of the largest industrial holdings, including the combined metallurgical company and "Uralkali"). Conducts managerial accounting seminars, document management and organizational development. The author of the book "Accounting without ablians and problems. How to establish the effective work of accounting. Practical guide for director and accountant ยป(M.: Good Book, 2010).
"Mostotrest"
Field of activity: Construction and reconstruction of bridges, roads and other facilities of transport infrastructure
Form of organization: OJSC
Territory: Head office - in Moscow; 14 branches and 5 subsidiaries - in Moscow and Moscow region, Voronezh, Kirov, Nizhny Novgorod, Rostov-on-Don, Ryazan, Tula, Cheboksary, Yaroslavl
Number of staff: Over 15,000
Completed projects: More than 6000 bridges with a total length of about 600 km (including over 30 complex transport junctions), more than 1,500 pedestrian bridges and tunnels
The number of patented scientific and technical developments: Over 60.
"Decanink Rus"
Field of activity: Production of PVC systems for construction
Form of organization: LTD; Included in the International Concern DeceunInck Group
Territory: Central office - in Moscow; production - in Protvina (Moscow region); Representative offices - in St. Petersburg, Voronezh, Yekaterinburg, Novosibirsk, Rostov-on-Don, Samara, Khabarovsk
Number of staff: 200
Annual turnover: 557.8 million euros (data over the entire concern; in 2010)
CEO of the general director as: Since 2004 (since the company's foundation)
Participation of the general director in business: hired manager
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