Close settlement. Closing a current account: the legal rights of the owner, as well as the reasons and procedure for carrying out the procedure. How much does it cost to close an LLC account?

Unilaterally bank can close current account client only in cases expressly specified in Art. 859 of the Civil Code of the Russian Federation “Termination of a bank account agreement.” Termination of the contract entails refusal to maintain the account. The grounds for such a refusal can be divided into economic and statutory.

Important!

The account is closed not from the date of termination of the contract, but from the moment an entry about this is made in the Registration Book open accounts(Instruction of the Bank of Russia dated May 30, 2014 No. 153-I “On opening and closing bank accounts, deposit accounts, deposit accounts”).

Important!

You cannot refuse to maintain an account that is subject to restrictions in accordance with Art. 858 of the Civil Code of the Russian Federation. (Letter of the Bank of Russia dated September 25, 2006 No. 123-T “On certain clarifications on banking issues”).

Economic reasons for closing an account

The first group includes the grounds established by paragraph 2 of Art. 859 of the Civil Code of the Russian Federation. This clause provides for the right of the bank to refuse to maintain the account of a non-entrepreneur citizen if there is no money on it and no transactions on the account for 2 years.

It is easier to close the account of an organization or entrepreneur - just one absence of transactions on the account for 2 years is enough, in addition, the bank and the client have the right to change the specified period by agreement, incl. decrease,

If the bank refuses to maintain an account, it notifies the client in writing. If no money is received into the account within 2 months, the bank refuses to maintain the account. The period for refusal to maintain an account is 2 months from the date of notification.

Grounds for closing an account established by law

"Established by law." Such grounds for closing an account are specified in clause 3 of Art. 859 of the Civil Code of the Russian Federation. Since by its structure this norm is blanket (referential), in order to understand its essence it is necessary to turn to laws other than the Civil Code.

These laws are:

• Federal Law dated June 28, 2014 No. 173-FZ “On the specifics of carrying out financial transactions with foreign citizens and legal entities, on amendments to the Code Russian Federation about administrative offenses and recognition as invalid of certain legislative acts of the Russian Federation” (hereinafter referred to as Law No. 173);
• Federal Law of 07.08.2001 No. 115-FZ “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism” (hereinafter referred to as Law No. 115).

To refuse to maintain an account on these grounds, the bank sends a written notice to the client. The contract is terminated and the account is closed 60 days from the date of notification.

Grounds for refusal to maintain an account established by Laws No. 173-FZ, No. 115-FZ

Clause 2 art. 4 of Law No. 173 gives the bank the right to refuse to maintain an account if:

• the account holder, who is a foreign taxpayer, did not provide the information necessary for his identification within 15 business days,
• account holder - foreign taxpayer did not provide consent (refusal of consent) to transfer information to a foreign fiscal authority.

In these cases, the bank notifies the owner no earlier than 30 days before the day of termination of the agreement and closure of the account.

The Bank has the right to refuse to maintain the client’s account in the cases specified in the last paragraph of clause 5.2. Article 7 of Law No. 115:

• if the client was denied an expense transaction 2 or more times during a calendar year due to failure to provide the documents necessary to record information;
• due to suspicions among bank employees that transactions were carried out for the purpose of money laundering or terrorist financing.

What to do if the bank closes your current account

If you refuse to maintain an account on the grounds established by the agreement, Law No. 173 and Law No. 115, the balance cash subject to return in favor of the client. The actions of the account owner are provided for in clause 3 of Art. 859 of the Civil Code of the Russian Federation. Having received notice of termination of the contract, the owner must send an order to the bank to transfer the balance to another account or to issue these funds to in cash. If the bank does not receive such an order, then the account balance is credited to an account with the Bank of Russia.

If termination of a contract is justified by the terms of the contract, it is necessary to carefully analyze the legality of the provisions for unilateral termination of the contract. Credit organizations often use the wording of paragraph 1 of Art. 859 of the Civil Code of the Russian Federation “Unless otherwise established by the agreement...” in one’s own interests. The contract may include provisions such as, for example:

• about a shorter period, compared to the one established by law, during which transactions on the account are not carried out;
• conditions for maintaining a certain account balance or a certain amount of account turnover, etc.

If the account owner believes that the terms of the agreement are contrary to the law, he can contact the regulator financial market- Bank of Russia. Central Bank carries out necessary verification financial institution compliance current legislation, based on the results of which a decision is made to apply appropriate enforcement measures to such an organization. Solution Central Bank may also be a significant argument in a lawsuit regarding refusal to maintain an account.

Thus, the bank account agreement can be terminated by the bank by closing the account unilaterally, only in strict compliance with the law.

In the article we will consider the reasons and features of closing an individual entrepreneur’s current account and legal entities. Let's find out what documents are needed to terminate an agreement with a bank and what a sample application looks like. We will also examine whether the bank has the right to refuse to close the account.

Reasons for closing an account

The initiator of closing a current account can be either the client or the bank. To terminate the agreement, you do not need to notify the bank in advance; the account can be closed at any time. And it is not necessary to explain to the credit institution why the company made such a decision.

Let's consider the reasons for closing an account at the client's initiative:

• High cost of services. A change in bank tariffs often leads to the fact that a legal entity or entrepreneur has to look for a cheaper offer for cash settlement services.
• Low quality service or lack of necessary services . Often, individual entrepreneurs and small organizations go to other banks for services if they were unable to get a loan.
• Liquidation of legal entities person or his bankruptcy. Account closure may occur as part of liquidation procedures. When terminating their activities, companies try to terminate the agreement with the bank as early as possible so as not to pay for account servicing.
• Inconvenient office location. Although remote servicing is currently actively developing, some issues can still be resolved only in bank branches.
• Unsatisfactory bank reliability indicators. It is often possible to predict the revocation of a credit institution’s license in advance. Most legal entities individuals and individual entrepreneurs prefer to leave the problem bank.
• Desire of several business partners to be serviced by one bank. Intra-bank payments are faster and cheaper than external ones. With a small number of partners, servicing one credit institution can provide significant savings and advantages in speed.

Closure at the initiative of the bank

The bank may unilaterally terminate the account servicing agreement only if there are reasons specified by law. The desire of the credit institution alone is not enough for this.

Let's consider when a bank can initiate the closure of a current account:

• No account transactions and zero balance . If the client does not conduct transactions on the account for more than 2 years, the bank will send a notice of its upcoming closure and, if there is no response to it, will terminate the agreement.
• Violation of 115-FZ. Banks are required to monitor the transactions of each client, and in case of suspicion of money laundering or terrorist financing, request documents on transactions. Failure to provide information at the bank's request established deadlines may become a reason for unilateral termination of the contract. The bank will also close the account if it is not “satisfied” with the submitted documents.

Another reason why banks close accounts on their own initiative may be a court decision. But such situations occur very rarely.

Can the bank prevent the closure of an account?

The law does not allow the bank to refuse to close an account. But there is still one situation when the bank can slow down the closure procedure - this is the seizure of funds in the account or the suspension of operations on it. If there are no funds in the seized account, the bank will close it as usual. But if there is money, the account will be closed only after the debt is written off or the arrest decision is canceled.

What documents need to be prepared

To close an account, you need to submit a corresponding application to the bank. The individual entrepreneur will additionally need a passport. The representative of the organization needs to prepare a power of attorney confirming the authority of the person. Sometimes, when closing a current account, banks ask the organization to submit the current version of the Charter. And if the bank issued a checkbook, and there were unused checks in it, then it also needs to be returned.

Application for closing a current account

The closure letter has its own characteristics in each bank. Typically, employees of a credit institution provide a blank form and a sample for filling it out or dictate what data needs to be written.

Application for closing a current account

Let's consider what information should be indicated in the application to close a current account:

• full name of the legal entity person or full name IP;
• details of the accounts that need to be closed;
• an order to transfer the balance to another account (indicating details) or a request for cash;
• information about returned check books (if issued).

Procedure for closing a current account

To close an account, you must prepare and submit an application to the bank, necessary documents, checkbooks and corporate cards. It is better to find out the balance of funds in advance and make an order to transfer it to another account or issue it in cash. No later than the next business day, the credit institution must close the account. After this, the bank has 7 days to transfer or issue the remaining funds.

Comment. During bankruptcy proceedings, account closure follows a similar procedure. But the application and order for the transfer of the balance are drawn up by the bankruptcy trustee.

Features for individual entrepreneurs and legal entities

Subject to availability outstanding loan, writs of execution etc. closing an account may not go so smoothly. Here everything depends on the type of account, and, for example, if it is necessary to make a payment for a loan, it will not be closed until the date full repayment debt.

Some banks provide a commission for closing an account or an increased rate for transferring funds in connection with termination of the contract. These conditions are usually negotiated at the beginning of cooperation.

The company or individual entrepreneur has 60 days to receive its funds from the account. If the money is not received within this time, it will be sent to a special account at the Central Bank of the Russian Federation.

If the account is closed by proxy

Closing an account by power of attorney is a common situation, especially if the bank’s client is a legal entity. An individual entrepreneur can close an account only with a notarized power of attorney. In the case of legal It is not necessary for a person to certify a power of attorney with a notary.

The power of attorney must clearly state the authority of the representative to close the account. Bank requirements for a power of attorney sometimes vary, so it is better to find out in advance what data should be indicated in it.

Power of attorney

Do I need to notify the tax office?

Until May 2014, the taxpayer was obliged to notify the Federal Tax Service, as well as the Pension Fund of the Russian Federation and the Social Insurance Fund, when opening and closing a current account. To do this, an application was submitted to government agencies within 5 days from the date of opening/closing of the account. If this norm is violated, legal a fine was imposed on the person or individual entrepreneur. Currently there is no such requirement in the legislation.

Banks send all necessary notifications independently.

How to pay tax if the account is already closed

According to the law, an individual entrepreneur can pay taxes and insurance premiums from your personal accounts or in cash at a bank branch by filling out a receipt. Legal For a long time, individuals could pay taxes and contributions to funds only from current accounts. But at the end of 2016, changes occurred in the legislation, and now the director or other representative of the organization can pay taxes in cash at the cash desks of any banks.

Comment. If taxes for an organization are paid by a representative and not a director, then he must have a power of attorney.

Legislation prohibits legal entities to conduct any activity without having current account in the bank. A bank account is an account represented by a unique number that is assigned to an organization.

It is required for any financial transactions where cash flow exceeds 100,000 rubles per month, for example, to pay employees wages, registration of cash flows, payment income tax. Individual entrepreneurs The law does not require you to have a current account. However, the vast majority of individual entrepreneurs still register it, since it is a convenient tool for maintaining commercial activities.

Procedure and grounds for a legal entity

Despite its enormous functionality, sometimes situations arise that require its closure. On the territory of the Russian Federation, the relationship between the bank and the client is regulated by Civil code RF.

According to Article 859, it is the client who admits the most vulnerable participant in settlement and cash services. For this reason, priority in the matter of closure bank account always remains on the client side. A legal entity may refuse to continue cooperation on following reasons:

• liquidation of an enterprise or individual entrepreneur;
• transformation of a legal entity into another form of ownership;
• change of legal address;
• change servicing bank for any of the reasons.

It is worth noting that there are no reasons legal significance and no one has the right to find out them forcibly.

The procedure for terminating relations with the bank requires compliance with a certain procedure:

1. Liquidation of an account requires the personal presence of the owner or authorized person at the bank branch. Most financial institutions allow you to complete the procedure at any branch, however, if possible, it is better to contact the exact place where the account was opened.
2. To start the procedure, an application is submitted. There is no single application form, so you can ask for the form on the spot or download it from the official website.
3. Prepare the account for closing. If there is any money left on the account, it must be withdrawn to another deposit (within 7 business days) or received in cash. You can find out the balance amount by requesting a statement or through the official website. If there is no action within the specified period, all money is transferred to the bank without the possibility of return. If there is a debt on the account, it must be repaid. Otherwise, the financial institution may refuse to terminate the applicant.
4. Provide required package documents: applicant’s passport, previously drawn up cooperation agreement, protocol general meeting with the decision to terminate the contract, if there are several co-founders, the organization’s charter indicating the current general director, an extract from the Unified State Register of Legal Entities from the tax office; upon liquidation of the enterprise, it is additionally required to provide a corresponding notification in the established form.
5. Get confirmation. After receiving all documents, the employee financial institution registers the application. After a few days, it is better to go to the branch for a certificate that officially confirms the closure in writing. Having this paper will ensure safety in case of sudden conflicts.

The period for complete closure of the account in the absence of debt or balance is 1 business day. If there are problems with the balance, the time spent will depend on the efficiency of the applicant.

Tax Service and others off-budget funds must be notified of fact of termination of the contract. However, since 2014 this responsibility lies with the financial institution. Banks themselves are responsible for notifying the Federal Tax Service about the closure or opening of current accounts.

Not all banks do the procedure for free. Some of them require payment state fee in the amount of 500 rubles.

Individuals and account closure

Not only a legal entity can close an account, but also physical. If the client has not used a plastic card for a long time, this is absolutely necessary, since the contract is completely canceled only bilaterally.

In other words, if you do not use the card, this does not mean that the bank does not have the right to write off money from it for servicing and accumulate debt. To completely terminate cooperation, it is necessary to close the current account to which the plastic is linked. For the correct and final closure of an account with an individual, it is necessary to:

• Contact the branch of the financial institution with which the current agreement has been drawn up.
• Reset the balance to zero (withdraw the balance to another card).
• Submit an application and provide your passport.
• Pass plastic card and all papers in hand that relate to the contract being terminated.
• Wait for closing. It occurs within 45-60 days.

Important! In some financial institutions There is a function to complete cooperation via Internet banking. Therefore, you should definitely clarify the question through the support service or hotline.

Instructions for individual entrepreneurs

An account created for conducting commercial activities, unsuitable for personal use . After any changes or closure of the individual entrepreneur, the need for an account disappears. Terminate banking agreement It is also possible to provide an account with the help of specialized companies. However, if the entrepreneur has enough free time, you can carry out the procedure yourself. To do this you need to follow algorithm:

• Write an application to close the account at a bank branch.
• Pay all debts to counterparties.
• Withdraw the remaining funds.
• Issue a certificate of account closure, provide an extract on the cash transaction limit and an individually established package of documents, information about which is better to clarify in advance.
• Notify partners of your decision.

Application and certificate

The start of the termination process begins with filing statements. It's worth asking him bank employee or download it from the official website of the specific institution with which the agreement has been concluded. The form contains information about:

• details of the contract to be terminated;
• balance of funds in the account;
• owner data.

After filling out the application, it is certified by an authorized employee of the bank branch, where he signs, dates and stamps.

After successful completion of the account closure procedure, you will be issued reference, confirming this fact. The legislation does not oblige financial institutions to provide this document, however, individual entrepreneurs, individuals and legal entities have the right to demand it. In this case, the bank is obliged to provide a certificate notification of the closure of the account. It contains this information, How:

• bank name;
• text confirming the closure indicating all the owner’s details;
• position of the receiving employee, his signature, date and seal.

The certificate is needed to communicate information about the termination of the contract to Pension Fund and the Federal Tax Service. Since 2014, the bank has been handling the mailing, so the need for a certificate has disappeared. However, it is still worth getting it in order to avoid unpleasant situations that may arise after completing the procedure.

Frequently Asked Questions

In what case does the bank make a decision unilaterally?

The reason may be circumstances when:

• no financial transactions take place on the account for two years;
• the bank has identified violations under Federal Law No. 115 and has reason to suspect the client of laundering money obtained by criminal means;
• cash turnover is less than the minimum amount established by the contract.

Is it possible to close a blocked account?

There is no prohibition on liquidating frozen accounts. To break off relations with the bank, you must act according to to the usual algorithm starting from the submission of the application.

Funds can be withdrawn by transferring to another financial institution. Difficulties arise if the client is suspected of violating No. 115-FZ. The fact is that when an account is blocked, a mark is placed on the reason that may prevent the transfer of money. In this case, the problem will have to be resolved through the court with the provision of a package of documents confirming the owner’s innocence.

How to pay legal taxes. face if the account is closed?

According to Article 58 of the Tax Code of the Russian Federation, payment of tax is allowed both in non-cash and in cash. To do this, you need to take the details of the enterprise, the TIN of the general director and visit the territorial office of the Federal Tax Service.

What to do if a bank's license is revoked?

The bank cannot carry out any financial transactions after license revocation. For individual entrepreneurs and individuals, everything is relatively simple. An amount of up to 1.4 million is insured and will be returned by the deposit insurance agency within two weeks. During this time you just need to have time to issue new account in another financial institution.

The state does not insure funds of legal entities. In such a situation, you will have to contact the liquidators. The company is included in the register of creditors and awaits payments. However, you should not count on a full refund. Statistics show that the account is returned up to 12% of the amount.

Bottom line

The procedure for closing a current account is not as complicated as it seems at first glance. Taking into account all the nuances and following the algorithm, you can save time and avoid many problems.

Additional information is provided in the video below.

Today, almost every person has long-term business relationships with several large companies. Often their list includes a mobile operator, bank, Internet provider, etc. And if we want to terminate our cooperation with any of the described legal entities. persons, simple termination of use of services, payment of subscription fees or use plastic card– this is not an ideal solution.

And the most demanding and difficult process of “parting” is often when collaborating with banks. In the article I will write the correct algorithm of actions so that the “parting” with the banking institution is final and irrevocable.

Why close the account?

It would seem if you weren't credit client bank, and, for example, the holder salary card, why take any additional steps to sever business relations with the institution, stop using the card, and that’s it?

In reality, everything is not so simple. It is not enough to simply throw the card in the trash, having first prudently cut it with scissors - the termination of business relations must be carried out bilaterally “client-bank”.

If the matter is not “finished”, the bank will continue to use your personal data, for which they have your personal permission granted at the time of the initial conclusion of the contract. In addition, you will systematically receive annoying information about new offers from the financial institution, etc.

Don’t forget that an account opened at a bank can lead to more significant problems than SMS spam and cold calls with promotional offers. These are, for example, the following situations:

• Accumulation of debt for card servicing (even if you have not used it for a long time);
• Automatic reissue of cards;
• Charging commissions for all kinds of services (which you also don’t use).

How to properly close a bank account: step-by-step instructions

So, in order to avoid the troubles described above, I offer for your reference simple and accessible instructions on how to successfully complete cooperation with a banking institution and close an account with it. You will have to act in several stages:

• Prepare for the closing process. Please note that this procedure cannot be performed remotely, online. You will need to come to the office of the financial institution, so you need to set aside time for this. Moreover, I recommend being prepared for the fact that it will take more than one visit to the bank to completely break the relationship. Choose the most conveniently located branch of your bank, take with you a package of documents and available cards, and then head there. However, it is advisable to choose exactly the bank branch where you initially opened the account or card in order to avoid possible difficulties with closing the account (you can find out information about the possibility of closing an account at any of the company’s branches in advance by calling hotline).
• Start clearing all your accounts. Transfer all available funds to accounts of other banks, or top up your account with them mobile phone or home Internet or forward them to friends or relatives. All this can be done either in advance through online banking or at a bank branch.
• Contact the bank office staff and inform them of your intentions. Request a standard account closure form. Fill it up and leave it in the jar.

I advise you to fill out 2 copies of the application: one remains in the bank, the other, with an acceptance mark, is in your hands for confirmation.

• Additionally, fill out the form standard statement to destroy copies of your personal data that you provided to the bank when concluding the agreement and prohibit their further use. Without completing this step, the bank will continue to use your personal information even if the account is closed. Fill out the form in three copies: for the bank office, for yourself, for sending to legal address banking institution (send with a copy of your passport and agreement with the bank).

• Please note that the client account is not closed instantly, and the entire procedure for severing business relations with the institution may take up to 60 days. After this period has expired, I advise you to contact the branches again to clarify information about the successful closure of the account. It would be a good idea to request official confirmation of this from bank employees. Having received the appropriate form, I recommend putting it at home with all other documents - this is your winning ticket if suddenly in the future the bank suddenly has any financial claims against you.

After completing these simple but time-consuming steps, you will completely terminate any relationship with your former bank.

An individual entrepreneur who uses a current account in his commercial activities has the right to close it at any time he wishes. This procedure is not particularly difficult. But knowing all the nuances associated with it will allow you to cope with the task quickly and without problems.

Reasons for closure

Most often, the following reasons are behind the termination of interaction between the individual entrepreneur and the bank:

• Termination of business activity.
• Opening an account in another bank. The law does not prohibit individual entrepreneurs from having several accounts, including in different ones credit institutions. But each of them costs money to maintain.
• Identification of financial violations in the activities of individual entrepreneurs that could lead to account closure. In this case, it is closed by decision of the regulatory authorities. As a rule, such situations arise when an individual entrepreneur is suspected of cashing out or laundering money through an account.
• The corresponding court decision regarding the individual entrepreneur.
• Lack of financial activity on the account for two years. In this case, the initiator of the closure is the bank itself.

In practice, most often an individual entrepreneur closes an account on his own initiative when switching to service in another bank or ceasing to operate.

A special case is when the account is closed after the bank’s license is revoked or it goes bankrupt. In this situation, the individual entrepreneur must contact the bankruptcy trustee appointed to the credit institution.

An incident from life. The individual entrepreneur moved to another city, remaining registered at his previous place of residence. Before leaving, he was serviced by a bank whose office was located within walking distance from his home. But in the city where he settled, there were no branches of the same bank. Therefore, the businessman had to open a current account in another credit institution and close the previous one.

Dissatisfaction with the quality of service is one of the common reasons for an entrepreneur to close a current account.

How to close an individual entrepreneur's current account

Closing an individual entrepreneur's current account involves the following sequence of actions:

1. Repayment of all debts to the bank, state and counterparties.
2. Withdrawal of the balance of funds.
3. Clarification of account balance and limit cash transactions(this information is usually needed to fill out an application to close an account).
4. Submitting an application to close a current account with the necessary documents attached.
5. Receiving a notification from the bank about the decision made.
6. Obtaining a certificate from the bank confirming account closure.
7. Notifying counterparties about account closure (optional, but highly recommended).

Debt repayment

To find out if an individual entrepreneur has any debts to the bank where he is located for cash settlement services, and if so, what their amount is, you need to contact the bank directly. In this case, you can immediately notify an employee of the credit institution that you intend to close the current account. You need to ask for a calculation of your obligations taking into account the expected closing date. After all, the commission for maintaining an account is usually charged monthly, and you will have to pay in full for the month in which the account is closed. Some banks may also charge a fee when closing an account. This means that the balance on it at the time of closing must cover all upcoming write-offs. However, it is often possible to deposit the missing amount into the bank’s cash desk directly at closing.

Before closing the individual entrepreneur's current account, it is highly advisable to pay off all debts to the bank, state and counterparties

Questions regarding the presence and amount of unfulfilled obligations to the budget and extra-budgetary funds must be resolved directly with them. Since 2017, this task has been made easier by the fact that now the administrator not only tax payments, but also mandatory social contributions is your tax office. This means that all the information can be obtained there.

If you have personal accounts Individual entrepreneur on the Federal website tax service(Federal Tax Service) of Russia and the government services portal, then you can get the necessary information in any of them.

Everything related to debts to counterparties is settled directly with each of them.

If an individual entrepreneur, initiating the closure of an account, does not plan to cease operations, but only switches to service in another bank, he can pay off debts to the state and counterparties from a new account.

A businessman can pay with the state and extra-budgetary funds even after the closure of the individual entrepreneur, including by transferring money from a personal account or in cash through a cash desk or terminal, for example, of Sberbank. From a practical point of view, it is more advantageous to resolve all issues before filing an application for state registration termination of business activities. There will be fewer problems later; in particular, there won’t be as many penalties and fines for late payments, if any. In addition, if you already have debts to the budget or funds, they may become grounds for refusal to close the account, and you will not be able to terminate the agreement with the bank before they are repaid.

That's all financial matters It is definitely necessary to settle the matter with the bank before submitting an application to close the account. Without this, he simply will not close it until the obligations are fully fulfilled.

Withdrawal of funds balance

If after paying all debts and expected bank commissions There are funds remaining in the individual entrepreneur's current account; he can withdraw them before submitting an application to close the current account.

You can do this in several ways:

• withdraw cash using a checkbook, if one is used, or using a bank card, when it is linked to current account(link to account corporate client bank card not practiced in all banks);
• transfer to a current account in another bank, if you already have one;
• transfer to your account individual in the same or another bank.

If there is money left on the account at the time of account closure, you can withdraw it directly upon termination of relations with the bank. The method is usually indicated in the application for closing a current account.

Even if an individual entrepreneur is closed, it is impossible to transform his current account into the account of an individual for further use in this capacity. It is only subject to closure, but if desired, the client can open an account for an individual in the same bank or continue to use such an account if he already has one.

Required documents

The package of documents for closing an account depends on specific bank and is usually reflected in the contract settlement and cash services, which is concluded when opening a current account. However, during the time the client cooperates with the bank, he may undergo changes. The safest thing to do before directly contacting a credit institution with an application is to contact it and clarify what exactly they will want to see.

When submitting an application to close a current account, an individual entrepreneur at the bank will want to see the passport of the client himself or his legal representative

Typically the minimum package includes:

1. Passport of an individual entrepreneur or passport and notarized power of attorney of his representative, if the entrepreneur entrusts the closure of the account to a third party.
2. Application for closing a current account according to the bank form. This document can be obtained directly from the bank or downloaded from its website; the bank can also offer a sample to fill out. Often it is filled out by hand and signed by the individual entrepreneur or his authorized representative directly when submitting documents in the presence of an employee of the credit institution. If an individual entrepreneur delegates the authority to close an account to a third party, notarization of the individual entrepreneur’s signature under such a statement may be required. However, it is usually enough to delegate the right to sign the application to the representative, but be sure to reflect this fact in the power of attorney.
3. Checkbooks, if the individual entrepreneur used them. All of them must be canceled and submitted to the bank before closing the account. You can usually go through this procedure directly when submitting your application.

An application to close an individual entrepreneur’s current account usually reflects:

• account balance and limit on cash transactions (this information must be clarified with the bank in advance);
• method of withdrawal of funds remaining in the account after payment of all commissions, if any, at the time of closure, and details for their transfer.

Additionally, the bank may request a current extract from the Unified State Register of Individual Entrepreneurs, the period from the date of issue of which is specifically specified. As a rule, it should not be older than one calendar month.

When it comes to closing an account, it is usually customary to contact the same bank branch where it was opened.

Closing dates

There is no single standard regarding the timing of account closure. But in practice, after accepting an application from a client, the bank needs some time to check whether there are any remaining debts. Closing times depend on the specific bank. Although the current account agreement between credit institution and the individual entrepreneur is considered formally terminated from the moment the credit institution accepts the relevant package of documents, the actual completion of the procedure is slightly delayed.

In some banks, the actual termination of the relationship occurs on the day of application, but more often it takes up to several business days.

After making a decision to close the account, the bank notifies the client about this.

At this stage, it would not be superfluous to request a certificate from the bank about closing the current account, if it does not offer to issue it itself. Previously, this document was required to be submitted to the tax office and extra-budgetary funds. Now there is no such obligation, but it doesn’t hurt to have it with you just in case.

It is also worth getting a certificate from the bank stating that it has no claims against the individual entrepreneur as a client. The method for obtaining certificates depends on the specific bank. They can be delivered by courier, by mail, or the client will be asked to visit a bank branch to receive it.

Reasons for refusal to close an individual entrepreneur's account

Based on the results of the audit, the bank may refuse to close the individual entrepreneur’s current account. The reasons for this decision are:

• presence of debts to the budget and/or extra-budgetary funds;
• presence on the account of amounts blocked “until clarification”;
• arrest of an account by court order;
• presence of unfulfilled settlement documentation;
• unfulfilled obligations directly to the bank.

If an individual entrepreneur is refused to close an account for any of the above reasons, he will be able to complete the procedure only after this obstacle is removed.

An entrepreneur can close a current account only after settling disagreements with the bank

Notification

In 2018, an individual entrepreneur is not required to notify anyone of the fact of account closure. Now all the work on informing tax office and extra-budgetary funds, the bank itself makes the opening and closing of a current account for an individual entrepreneur.

Previously, the entrepreneur was required to notify the tax inspectorate, the Pension Fund and the Fund about the closure of the account. social insurance. But with the entry into force of amendments to Art. 23 Tax Code In the Russian Federation, this provision has lost its relevance.

But it is advisable to notify the individual entrepreneur of the closure of the account to all of his counterparties, although he is not required to do this by law. This will save them from problems with payments addressed to the businessman using details that are no longer relevant, and insure him against possible claims on their part.

An individual entrepreneur can draw up a notification in any form. For example, according to the option below.

General Director

LLC "Romashka"

from an individual entrepreneur

NOTIFICATION

on closing the current account of individual entrepreneur F.I.O.

I hereby notify that my current account is in such and such bank (the following are complete payment details) was closed on such and such a date. I will inform you about the details of the new account in the near future.

Stamp, if any.

When the reason for closing a current account is the liquidation of an individual entrepreneur, it would not be superfluous to notify counterparties that your entrepreneurial activity you stop, and inform about ways to contact you in case of any unresolved issues or further interaction in a new capacity - depending on your plans and the interests of the counterparty.

Features of the procedure for terminating the activities of an individual entrepreneur

When the reason for closing an individual entrepreneur’s account is the liquidation of a business, it must be borne in mind that, on the one hand, the law does not limit it in terms of the timing of closing the current account. This can be done both before the state registration of the termination of the individual entrepreneur’s activities, and at any time after. But, on the other hand, for purely practical reasons, it is better not to delay closing the account. There are several reasons for this:

• in most cases, an individual entrepreneur must pay fees for maintaining an account until it is closed, and the fact that he has lost his entrepreneur status does not affect this in any way;
• after the closure of the individual entrepreneur, it will be problematic for him to identify himself in front of the bank in which he is a corporate client;
• Individual entrepreneurs have the right to make payments in favor of counterparties in the amount of up to 100 thousand rubles in cash, and transfer taxes to the budget and make deductions to extra-budgetary funds and from their individual accounts, so closing a current account will not create problems for him.

Video: closing a current account correctly

When an individual entrepreneur has no outstanding obligations, at least to the bank and the state, the procedure for closing a current account will not be difficult for him and will not take much time. If there are debts that are an obstacle to closing the current account, you will first have to resolve all issues with them.