Open a separate bank account. Banks will check payments on government orders

In the section on the question, what is the difference between a personal and current bank account given by the author Marina Shorokhova the best answer is Personal account - an account for keeping records of settlements with individuals and legal entities, which reflects all financial and credit transactions with a specific client.
Personal accounts are documents of analytical accounting.
Personal accounts are maintained not only in financial and insurance organizations, but also in tax inspectorates, public utilities, as well as in public authorities (for example, in the Federal Treasury).
Settlement account (current account, demand account) - an account used by a bank or other settlement institution to record clients' money transactions. The current state of the current account, as a rule, corresponds to the amount Money owned by the client.
Typically, these accounts are not used for income (interest) or savings purposes. The main purpose of using a current account is a reliable and quick access to funds on demand through a variety of channels for transmitting orders. Often, balances do not accrue interest or accrue at a minimum amount. In this case, the client can deposit or withdraw any amount of funds at any time. Because money is available on demand, these accounts are sometimes referred to as demand accounts or checking accounts.

The government will connect banks to control over the state order. They will be able to block suspicious transactions with budget money.

Banking control over the execution of government contracts is provided for by the law on the federal contract system (FCS). From 2014, it will replace the current law on public procurement. The government had to develop the control mechanism separately. On Tuesday, the Ministry of Finance published a draft of the relevant government decree on a single information disclosure portal.

For government contracts for construction (more than 39% of all government orders, according to zakupki.gov.ru) or if the price of the contract is not fixed, the government customer has the right to prescribe a requirement for bank control in the contract with the contractor, follows from the project. The contractor and his subcontractor will be required to open separate bank accounts under the state contract. Banks will be able to freeze these accounts and block transactions with them if they suspect misappropriation of funds, and will also be required to provide a quarterly report to the customer on the movement of funds, follows from the draft resolution.

This is not an innovation, business and state corporations use such control of counterparties, says Andrey Chernogorov, CEO of the Electronic Trading Platform of Gazprombank. Sberbank tried to engage in banking support for projects, the press service of the state bank reported. But the service is not in great demand, Chernogorov notes: business does not work with advance payments, but only pays for the actual execution of the contract and control is not needed. In the state order, advance payments are common, the service will be in demand, predicts Chernogorov. However, it follows from the draft resolution that advances will be taken out of control. This is a controversial proposal of the Ministry of Finance, notes the director of the department of the Ministry of Economic Development Maxim Chemerisov. The suggestion that the contractor will be able to choose the bank for control is also debatable, Chemerisov believes. The bank should be selected by the customer from a certain pool, he believes. In his opinion, for complex expensive government contracts involving a large number of subcontractors, banking control should be mandatory, and not at the discretion of the customer.

It is not difficult to control the spending of funds, notes a former employee of Vnesheconombank: “It is a question of how the obligations are formulated in the contract, including in the loan. There are no restrictions on the depth, frequency and form of control in the legislation.” The measure is introduced to expand the circle of responsible persons, he concludes.

Cash flow control is a typical banking function, Andrey Leushev, deputy head of the corporate block of Promsvyazbank, confirms, it can also be used for the FCS. For the bank, this is a pleasant chore, says Chernogorov: “The bank still checks every payment, and now it will be able to provide the function of an independent arbitrator and make money on it.”

For banks, participation in such a process is interesting, says Leushev, it makes it possible to implement useful services for customers and better manage risks. The project is also interesting for Sberbank, its representative said.

If the bank appoints a state customer, this is fraught with risks for the contractor, Ekaterina Lezina, chairman of the non-profit partnership Expert Community of Government Order Professionals, worries: “In the event of a dispute, the bank will rather make a decision that is beneficial to officials, for example, it will block the movement of funds on the account until a court decision.

A successful company once thinks about expanding its business - opening additional divisions in other regions of the country. The main disadvantage is the increase in the burden on the accounting department, which is forced to control the accounts of the main institution and its "branches". Accounting often requires separate bank account. What are its features? How is the opening of such a structure organized?

Separate attention deserves the question of whether it is possible for a separate division to work without a current account, and how this happens in practice. Let's consider these nuances in detail.

How to open?

To open a separate division, you need:

• Make sure that we are talking about creating just such a structure, and not a classic department (branch). This is due to a different approach to management.

• Check that the prepared place is stationary and will work for a long period. If an employee can perform tasks remotely, there is no need to draw up an additional structure and open a settlement account for a separate division.

• Within a month after registration, it is worth notifying the Federal Tax Service at the place where the company is registered (in this case, the approved form is used under the number C-09-3-1).

• Within the same period, it is necessary to register with the funds (if you have your own balance). This is relevant if you plan to open a current account with subsequent payments to individuals.

Read also -

• Notify the Federal Tax Service of the movement of a separate subdivision to another address using the form already mentioned above.

Settlement account of a separate division: what you need to know?

The concept of a current account implies the registration of an account in the financial credit institution. The basis is an agreement between the bank and the client. After opening a settlement account, a certain amount is credited to it, which can be used to conduct business activities (execution of non-cash payments, cash withdrawals, replenishment and other tasks).

Settlement account of a separate division - a special account, which is issued for limited transactions (negotiated at the stage of signing the agreement). Thus, the main office can use the service of opening a special settlement account only for spending transactions (including salary payments).

To apply for a service, you need to contact a credit institution and present the required package of papers that would confirm the authority of certain persons (those indicated on the card). As a result, with the help of a separate r / s, the management of the new structure can carry out operations.

Theoretically, opening a current account is possible for the receipt of money from different directions:

• From the main office.
• From clients (buyers).

The money is spent on the following needs:

• Payment for various goods required for work.
• Subdivision content.
• Payroll and others.

This type of account implies the maintenance of separate accounting, which implies the opening of a separate balance sheet (even in the absence of such a command from the center).

Is it possible to work without r / s?

In practice, it is possible to operate a separate subdivision without a current account. This scheme allows you to work without allocating a cash account to a separate balance sheet. The algorithm in this case is:

• Upon receipt of an extract from a credit institution, the unit sends it to the main office.
• The main accounting department takes into account the funds on the current account and directly manages them.

It turns out that the unit plays the role of a "courier", which sends documents to a credit institution with subsequent receipt of statements and their direction to the main office for reporting.

What is the result?

Is it worth it to open a current account in a separate division , if it is able to work according to a simpler scheme? Here the decision is made by the manager, taking into account the tasks assigned to the new structure, the number of employees and the volume of operations. In the case of opening a special account, accounting can be kept both in the main institution and in a separate subdivision.

Our organization is engaged in the rental of premises. The tenant is an organization that is a supplier of products for the Ministry of Defense, according to federal law 159-FZ that their further mutual settlements with counterparties can only be carried out through a separate account with Sberbank. They say that we should open such an account. Is it true or not

No, the current legislation of the Russian Federation does not contain the obligation to open an account with a particular credit institution. Settlements may well be carried out through your current account.

And further. If the partner requires to open a separate account, then ask him to argue his request with the norms of the law.

Rationale

Oleg Khoroshiy, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to open (close) a current account in Russia

Typically, a bank account is opened immediately after the establishment of the organization. It is needed for settlements with counterparties, for paying taxes and contributions. Although there is no obligation to open an account immediately after registration. The legislation does not prohibit making payments only in cash within the limit.

You can open a current account later, at any time. Moreover, an organization may have several such accounts.*

How to open an account

A person applying for opening an account must submit a passport (another identity card) to the bank (clauses 1.7–1.10 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I). The package of documents that must be submitted to conclude an agreement depends on which department of the organization the account is opened - the head or separate division.*

head office

To conclude a bank account agreement (i.e. open a bank account), submit the following documents to the bank:

• certificate of state registration of the organization;
• founding documents. In LLCs and joint-stock companies, such a document is the charter (clause 3, article 89, clause 3, article 98 of the Civil Code of the Russian Federation). In practice, if changes were made to the constituent documents, some banks also require documents making changes and certificates of registration of changes;
• licenses, if they are directly related to the legal capacity of the organization to enter into a bank account agreement;
• documents that confirm the authority of persons entitled to sign;
• documents that confirm the right to use an analogue of a handwritten signature (for example, an electronic signature), if the use of such an analogue is provided for by the contract;
• documents that confirm the powers of the sole executive body of the organization;
• certificate of registration with the tax inspectorate or a document issued by the tax inspectorate for the purpose of opening an account (for example, a certificate of registration of a foreign organization marked "For opening an account").

Such a list of documents is established by paragraph 4.1.

Also, the rules of the bank may provide for the condition that the organization must submit a certified extract from its internal documents or documents that are directly related to its activities. This procedure is established by clause 1.11.3 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I.

Separate subdivision

If an organization opens a current account for its separate division (branch, representative office), then it must submit to the bank all the documents that it submits when opening an account for the head office. Additionally, you need to attach:

• documents confirming the powers of the head of a separate subdivision;
• notification of registration with the tax office at the location of the separate subdivision.

What other information may the bank request?

Such rules are contained in paragraph 7.5 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I.

There is no unified form of the order to grant the right to sign, so it can be drawn up in any form. The power of attorney can also be issued in any form. However, the power of attorney must contain such mandatory details as the date of issue, the signature of the head (clause 4 of article 185.1, paragraph 2 of clause 1 of article 186 of the Civil Code of the Russian Federation).

).

Situation: what documents, when opening a current account in Russia, confirm the right to dispose of funds in a bank account using an analogue of a handwritten signature

With an electronic signature, such a document is a certificate of the electronic signature verification key.*

An agreement with a bank may allow the use of an analogue of a handwritten signature (facsimile, electronic signature) when making transactions on a current account (clause 2, article 160 of the Civil Code of the Russian Federation, subparagraph “e”, clause 4.1 of Instructions of the Bank of Russia dated May 30, 2014 No. 153 -AND). In banking practice, the most common analogue is electronic signature. A certificate of the electronic signature verification key can confirm the right of a person to use an electronic signature. This document contains data that identifies the owner of the signing key certificate. This follows from the Law of April 6, 2011 No. 63-FZ.

In addition, a person who applied to a bank to open a current account of an organization must present a passport (another identity card) (clause 1.7 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I).

Situation: what documents, when opening a current account in Russia, confirm the authority of the sole executive body of the organization

Protocol or extract from the protocol general meeting participants (shareholders) on the appointment of a manager to the position.

To open a settlement account, an organization must submit to the bank, including documents that confirm the authority of the sole executive body of the organization (subparagraph “e”, paragraph 4.1 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I). In LLCs and joint-stock companies, such a document may be a protocol or an extract from the minutes of the general meeting of participants (shareholders) on the appointment of a manager to a position (

…Violations prevented by banks amounted to 10% to 20% of the total order amount.
The biggest inconsistencies were identified during the construction of the new stage of the Mariinsky Theatre.
The most common violations are sending money to objects not provided for by contracts
and overspending on consumables.
State-owned banks earned several million rubles on the new service ...

We were aware that this would not end well, but curiosity won out.
We understood that some kind of poop was waiting for us, and so that it would not be so insulting, we decided to limit ourselves to a one-time delivery,
so to speak, "see what will happen" and with a 100% margin.

Providence has repeatedly tried to warn us.
The false start occurred at the very first stage.
We spent several times less time on agreeing on the specification and quality of delivery than the procedure for opening an account lasted.

Firstly, Sberbank immediately opened an ordinary account for us.
We learned about this after the first attempt of the customer to make a payment using the new details.
The customer struggled for three days, demanding delivery from us after providing us with a payment order.

The money did not reach us all, and we held back the onslaught, expecting any trick.

(Looking ahead, I want to focus your attention on the waiting period. IN THREE DAYS!
A regular payment after signing at the client bank is credited to the recipient's account on the same day, or at least the next day.
But this is not the case for a separate account. The minimum time period for any transaction with separate account was at least three days.
All this time, in the client bank, the status of the operation being performed was “IN PROCESSING”!
Moreover, the bank had a separate, specially dedicated specialist attached to our operations on the account.
Why he was attached, we did not understand. Probably so that it would not be so boring to while away the time, waiting for the completion of the operation.
She gave lengthy answers to all our questions, which boiled down to one thing - IT IS NECESSARY TO TRY.
As a result, when we were already completely related to her, we found out that although she was a specialist in separate accounts, our attempts were for her
With the same debut, many employees of the bank followed and cheered us.
They got sick, made bets.)

After three days, it turned out that the payment did not go through for the reason that we were not opened a SEPARATE ACCOUNT, but a regular one.
…

And the customer, meanwhile, needed a delivery, because of which the construction practically stopped.

It took a couple of days to find out who is to blame and what to do.
Mamedovna once again cursed us and completely refused to participate in the ungodly event.

It took a couple more days to clear up the misunderstanding. At the same time, it turned out that to work with a separate account, it is required
a special client bank that did not want to launch for a long time. While technical delays were being eliminated, by joint efforts
with the attached employee of the savings bank and the financial director of the customer, we studied the instructions for working with payments,
frantically assured and submitted to the bank all contracts and specifications for future payments.

Finally, all the delays were eliminated and the second three-day round of waiting began.
This time, after the third day, the funds arrived on our current account and, to the cries of jubilation, the first batch of goods went
to the construction site. After a short scandal accompanying the acceptance of the goods, the customer wanted to take full revenge
us for the shame they endured in the form of an advance payment for the delivery of the FIRST TIME FOR THEIR PRACTICE. We exchanged primary documents and it even seemed to us that
which is not so terrible at all, this isolated account. The customer has already placed a new order with us, production and purchasing have received orders for
processing and procurement of raw materials, suppliers received invoicing requests for payment, funds in the segregated account were planned,
filled with payment orders, which were signed for payment in the bank-client system.

It remained to wait three days.
We were not quite used to this sticking of the bank at that moment. The customer was hysterical, demanding the goods, suppliers, having received a payment order from us,
but not seeing the arrival of money in their current account, they were nervous.

Three days have passed.
The status in the client's bank changed from the status IN PROCESSING to REFUSED.
Something vile and sticky weighed heavily on my heart.
Our friend from Sberbank did not answer the phone for a day.

A day later, she herself got in touch and happily informed us that we were denied payment.
We politely asked why the fuck?
The lady explained that she did not immediately pay attention, but it could not be otherwise.
After all, judging by the invoice and the purpose of the payment, we are going to pay for a different product than the one specified in the customer's specification for which we received the funds!
…

Excuse me, we were taken aback, but why the hell does it matter to the bank what we want to spend our hard-earned money on? By no means did not agree
with us is a lady, in the case of a separate account, she, a bank employee, is entrusted with control powers over all operations on the account. To make sure everything is clear!
Well, we did not reconcile ourselves, let's go in order.
The customer wanted a product from us, which at that time was not only ALREADY purchased by us, but also meticulously selected by the customer. Immediately after
as soon as the payment was made, the customer received the goods and was quite happy, he has no complaints against us, as evidenced by the signed invoices.
That's how it is, but according to the rules for working with a separate account, it is necessary to submit a special application form to the bank, which describes in detail:
how much, where and for what you want to pay funds; then obtain permission from the customer by obtaining his visa.
…

The financial director of the customer was not much surprised, saying that he expected something like this.
It took a couple of days to draw up and approve the paperwork, then another three days of waiting came.
…

REFUSAL.
Our censor was the first to get in touch, briefly summarizing: “Didn’t work,” adding that, according to the logic of the procedure conceived in the bowels of the Ministry of Economic Development
some scientific rabbit, there is no option when the goods are already ready for shipment even before the funds are received.
Say, according to the logic of the procedure, everything is sharpened for a certain competition / project, in which the customer first sets out his wishes, and the contractor agrees with him the estimate,
which takes into account all the nuances, for design, survey work, production, purchase of raw materials and even wages and taxes; after receiving funds,
begins to act, coordinating all expenses according to the signed plan, estimates and specifications with the customer. And the customer is watching
whether his money is being spent on business. And since there is no particular hope for the customer, just in case, in order to avoid collusion and theft, he monitors all this
responsible manager of the authorized bank.
In general, she said, you can only pay for what is specified in the specification.
…

Hmm...
At first, of course, we demanded that the customer return the delivered pipes to us.

(I forgot to mention, we specialize in the dismantling, processing and restoration of pipes of various diameters used for oil transit,
gas for recycling.
These pipes are widely used in civil and infrastructure construction.
From piles for foundations and communications to complex metal structures. A striking example of such an application is the Crimean bridge.)

The customer, swallowing nervously, refused to return the pipe, referring to the fact that it had long been sunk into the ground and filled with concrete, and a building was already standing in this place ...

We pulled ourselves together, smoked and decided that since the normal logic in our question does not work, then in order to defeat the system, you just need to
conform to its formal logic.
Should I buy what is in the specification? Shitty question, we ask the supplier to indicate in the invoice what we need, we reconcile all the plates with the customer,
we hand over everything to the bank and after a couple of days a new payment order with the status “IN PROCESSING” is activated in the system.
The move in our chess game has been made and we have three whole days to work on other issues.

Three more days passed.
The status in the client bank from the status “IN PROCESSING” was still changed to “REJECTED”.
The intrigue grew and it became even interesting to us, this time why?
The Sberbank censor got ahead of us and went on the attack first.
- Are you out of your mind? Have you delivered a BU pipe to the customer?
- Well, yes, what the customer wished, then they put it, does it matter whether a new or used pipe is buried in the ground? You may not be aware, but these are the latest trends
decades in construction - to use recycled raw materials for secondary use. And besides the price, two times less, used pipe after restoration
nothing different from the new one. And in the contract, and in the application, and in the specification of the customer, there is clearly a “BU pipe” !!!
- I don’t know how it is in the whole world, but I won’t let you build from shit! Let the customer provide me with project documentation, which indicates that it is permissible to build buildings out of shit! In a word, do what you want, but so that I don’t see this BU of yours!
…

We transferred our conversation to the customer, asking if there were options to come up with something with project documentation, and at the same time asking if it was still possible
dig our pipe out of the foundation? The customer twisted his finger at his temple, let us explain that this nonsense will not even be conveyed to the designers, because
no idiot will prescribe any nonsense in the documentation for various madmen.
We were ready for such an answer and we already had a more working version ready. We have redone all the contracts, invoices, applications and specifications, blacking out the combination
letters BU, wherever she met. True, in two days this time we did not meet.
The manager who was responsible for these shipments had to wander around all the construction sites where we put the pipe, re-sign all the technical specifications and acts with foremen and supply managers. And just a week later, all the renegotiated shit was handed over to the bank, and another payment order was activated in the client's bank
with the status "IN PROCESSING".
…

Three more days passed.
…

Refusal…
From, bitch, KAZ!
This time our curator of the bank was positive.
She agreed that the idea of ​​blotting out BU wherever possible is awesome, and everything would have passed, but ...
… but the payment is blocked due to a violation of the procedure for working with segregated accounts.
And the violation is that money transferred from one separate account can only be transferred to another separate account,
and in the same bank.
…

Only, bitch, on the other, bitch, SEPARATE ACCOUNT!
We asked where and for what we can transfer funds other than a separate account?
- Only in the budget, - answered the curator, - you can pay taxes or wages, within the agreed specification with the customer, if he does not mind.
We asked, what if the supplier does not have a separate account?
- It does not matter, - she answered, - let him open it.
We asked why the supplier should open a separate account and accept money from us, if further he will also be able to pay from it only to a separate account?
And to be even more precise, we asked who, according to the diabolical plan of the creator of segregated accounts, is meant to be the final, final recipient of funds passed through segregated accounts?
- Actually, the curator answered thoughtfully, - it's not clear yet. It’s a new thing, we ourselves are interested in how it all should end, but so far
precedents other than the return of money to BUDGET NO.
…

Carl, this is GREAT!
I want to meet this person who came up with this system named after the postman Pechkin. This is a closed eco-system of budget financing.
All allocated virtual budgetary funds enter the system and do not leave it anywhere, jumping inside one pocket, from one current account to another, in the end, they either return to the budget or get stuck, essentially being in the budget. And not to steal, they are generally impossible to use.
It's just some KIN-DZA-DZA!

…
We smoked in complete prostration, comprehending what had been created with our own hands.
Being in a constant cash gap, feeding suppliers and partners with promises and payment orders from a separate account for a whole quarter,
that they are about to come to you, to freeze money so mediocre and hopelessly.
Mechanically, I figured out how many years ahead we could pay taxes from this money, weighed the reasonableness of the discovery salary project in the savings bank
in order to speed up the rescue of his own, he went through the options in his head what to say to the suppliers.

The financial director of the customer brought us out of the stupor. He called to ask how we were doing and whether we would soon be ready to take on a separate account
another tranche for goods.
…
We had something to answer him ...

After listening to our story, the customer's finder summarized that they had not slipped through, and gave us hope.
In secret, he said that he was actively communicating with a circle of the same poor fellows who got into a story with a separate account. According to him, while people like us
yet a little, and everything, sorting through various options, share with each other information on new attempts. So, he said in a whisper, there are rumors
that there is a hole in the system and formally it is possible to transfer money from a separate account to a simple one in the amount of no more than 500,000 rubles, but once.
It’s not yet clear, he added, once in a while or once a year, since this garbage has just been introduced ...

We got so good at reframing contracts and specifications that the very next day a package of documents was in Sberbank, and the first, test payment
the errand flickered with hope status “IN PROCESSING”…

This time the status did not change for five days.
Something was clearly not going according to the standard scenario.
We did not call the curator and tried not to discuss it among ourselves. The whole office waited with anxiety and hope for news from behind the door of the accounting department.
Everyone was afraid to frighten off luck ...

- FUCKED!
This cry, which was heard from Mamedovna's body, was interpreted unambiguously by everyone ...
- Andrey Abramych, Andrey Albertych, colleagues, fucked up!!! God is still with us!

We hugged and kissed, congratulating each other in a frenzy.
Some were crying, some were laughing hysterically.

The curator of Sberbank was very surprised.
- I don't know how you did it, but the system missed the payment. But I want to warn you that you still have to do something with the price.
For the price, it is still clear that the pipe is BU. - She warned, not missing the opportunity to spit in the direction of our holiday.
- Do not worry, we will buy it much more expensive than we sold it, so that the system does not have any more questions.
…

Not immediately, but we still scratched our funds out of the bank. The curator gave us a nightmare a couple more times, refusing a couple of trenches, citing
that, by indirect signs, she did not like the recipient, but we have already built a pontoon crossing, since there were enough suppliers.

Subsequently, we refused to pay the customer for deliveries to a separate account. The customer was not very upset, saying that he would still find fools,
and continued to place orders with us with payment to a normal account.
We closed the isolated account itself, although not immediately. It turned out that there is no explicit procedure for closing a separate account
in the standard contract, but we also solved this problem.

The results of the experiment were assessed by the Ministry of Economic Development as satisfactory.
The Ministry of Economic Development proposes to impose on agent banks the obligation to monitor whether the minimum rate of attraction is met
to the execution of all government contracts of small businesses: they must get at least 15% of the total amount of purchases of the state customer.
Although the participation of state-owned banks in the experiment was originally supposed to be free of charge, they did not work in vain.
In fact, the agency fees of Sberbank and VTB Bank for maintaining a segregated account ranged from 0.04 to 0.2% of the amount,
passed through a separate account.
Sberbank earned 81 million rubles on the experiment.
Moscow. February 27. 2013 FINMARKET.RU

On June 8, Forbes wrote that the contractor for the construction of the Kerch bridge - Arkady Rotenberg's Stroygazmontazh - is testing
problems with financing the project due to the transfer of the state contract from banking to treasury support. In particular, the publication refers
to a letter from SGM Director General Andrey Kirilenko to First Deputy Minister of Transport Yevgeny Ditrikh and Head of Rosavtodor Roman Starovoit,
where he points to the delay in amending the government decree on the Kerch bridge and the inability to continue work
project in the absence of funding.

Problems with financing the construction of the Kerch bridge are excluded, TASS was told in the press service of the Ministry of Transport of the Russian Federation.
MOSCOW, June 8, 2016. TASS.