A credit institution opens a bank account for a client based on the latter providing a set of documents and conducting proper identification of the client.

The list of documents provided by a potential client depends primarily on its status: legal entity, individual entrepreneur, individual.

legal entity – resident The following are submitted to the bank:

• b) constituent documents of a legal entity;
• c) licenses (permits) issued for the right to carry out activities subject to licensing, if these licenses (permits) are directly related to the client’s legal capacity to enter into a bank account agreement of the appropriate type;
• d) a card with samples of signatures and seal impressions;
• e) documents confirming the authority of the persons indicated in the card to dispose of funds in a bank account, and in cases where the agreement provides for certification of the rights to dispose of funds in the account using an analogue of a handwritten signature, documents confirming the authorities of the persons , entitled to use an analogue of a handwritten signature;
• f) documents confirming the powers of the sole executive body of a legal entity (protocol (decision) on appointment, order on taking office);
• g) certificate of registration with the tax authority.

Since until now the application form for opening a bank account has not been normatively established, each bank develops the application form independently. The application shall indicate the type and currency of the bank account. It is signed by the head and chief accountant (or a person authorized to conduct accounting by order (instruction) of the head of the legal entity) and sealed with the seal of the legal entity. If the legal entity does not have an employee on staff with the right of second signature, the application is signed only by the manager.

In particular, to open a current account a legal entity - non-resident, including a correspondent account of a credit organization - non-resident, to a bank in addition to the above list are presented:

• a) documents confirming the legal status of a non-resident legal entity under the laws of the country on the territory of which this legal entity was created, in particular documents confirming the state registration of a non-resident legal entity (Certificate of Incorporation) and an extract (copy of an extract) from the trade register of the country of registration non-resident legal entity (Incumbency Certificate);
• b) a card, instead of which a non-resident credit institution can provide an album of sample signatures of persons authorized to manage funds in the account.

To open a current account separate division A resident legal entity (branch, representative office) submits to the bank:

• a) documents included in the “main set”;
• c) documents confirming the powers of the head of a separate division of a legal entity;
• d) a document confirming the registration of a legal entity with the tax authority at the location of its separate division.

To open a current account a separate division of a legal entity - non-resident In addition to the above, the following must be submitted to the bank:

• a) documents provided for non-resident legal entities;
• b) regulations on a separate division of a legal entity;
• c) documents confirming the powers of the head of a separate division of a legal entity.

To open a current account embassies and consulates, as well as other diplomatic and equivalent representations of foreign states The following are submitted to the bank:

• a) constituent documents of a legal entity;
• d) certificate of registration with the tax authority.

To open a current account international organizations, In addition to the above, documents confirming the powers of the sole executive body of the legal entity are also submitted to the bank.

To open a current account individual entrepreneur or an individual engaged in the procedure established by the legislation of the Russian Federation private practice, The following are submitted to the bank:

• b) a card with samples of signatures and seal impressions;
• c) documents confirming the authority of the persons indicated on the card to manage funds in the bank account;
• d) certificate of registration with the tax authority;
• e) certificate of state registration as an individual entrepreneur;
• f) licenses (patents) issued to an individual entrepreneur or a person engaged in private practice, in the manner established by the legislation of the Russian Federation, for the right to carry out activities subject to licensing (regulation by issuing a patent).

Notary submits an order from the judicial authority of a constituent entity of the Russian Federation on appointment as a notary, as well as a license for the right to notarial activity.

Advocate submits a certificate in the form of Appendix No. 2 to Order of the Ministry of Justice of Russia dated 02/05/2008 No. 20 (for certificates issued before March 1, 2008 - in the form approved by Order of the Ministry of Justice of Russia dated 08/16/2005 No. 133).

To open budget account for a legal entity Along with the documents that make up the “basic set” (with the exception of licenses (permits)), the bank is also presented with a document confirming the legal entity’s right to service at the bank.

To open correspondent account A resident credit organization is presented to the bank, along with the documents constituting the “main set”, a letter from the territorial institution of the Bank of Russia confirming the approval of candidates for employees of the credit organization, the appointment of which, in accordance with the legislation of the Russian Federation, is subject to approval by the Bank of Russia, indicating these persons on the card.

To open to the trustee accounts for settlements related to activities related to trust management (trust management accounts), the following are submitted to the bank:

• a) a “basic set” of documents or a set of documents provided for opening a current account for an individual entrepreneur or an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation;
• b) the agreement on the basis of which trust management is carried out.

To open current account for an individual The following are submitted to the bank:

• a) an identity document of an individual;
• b) a card with samples of signatures and a seal imprint (except for cases where the legislation of the Russian Federation requires the opening of a bank account, a deposit account, to be due to the presence of documents not specified in the instructions of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I);
• c) documents confirming the authority of the persons indicated in the card, with samples of signatures and a seal imprint, to dispose of funds located in a bank account (if such authorities are transferred to third parties), and in the case where the agreement provides for certification of the rights to dispose of funds located on the account, by third parties using an analogue of a handwritten signature, documents confirming the authority of persons authorized to use an analogue of a handwritten signature;
• d) certificate of registration with the tax authority (if available).

Individual – non-resident

For opening to an individual deposit accounts The following are submitted to the bank:

• a) an identity document of an individual;
• b) certificate of registration with the tax authority (if available).

If the bank deposit agreement provides for the possibility of making payments using the deposit account, a card is presented. At the same time, documents are submitted confirming the authority of the persons indicated on the card to manage the funds in the account (if such authority is transferred to third parties).

If the agreement provides for certification of the rights to dispose of funds in the account by third parties using an analogue of a handwritten signature, documents confirming the authority of the persons authorized to use an analogue of a handwritten signature are submitted.

Individual – non-resident (except for citizens of the Russian Federation) in addition to the above documents, submit a migration card, a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation.

To open legal entity – resident of the deposit account The following are submitted to the bank:

• a) certificate of state registration of a legal entity;
• b) certificate of registration with the tax authority.

To open legal entity – non-resident deposit account documents are submitted to the bank confirming the legal status of a non-resident legal entity under the laws of the country in whose territory this legal entity was created, in particular documents confirming the state registration of a non-resident legal entity.

To open court deposit account The following are submitted to the bank:

• a) a document defining the legal status of the court division for which the account is opened;
• b) a card with samples of signatures and seal impressions;

To open deposit account of departments of the bailiff service, law enforcement agencies and notary The following are submitted to the bank:

• a) a document on the legal status of the account owner (bailiff service unit, law enforcement agency, for a notary - an identity document);
• b) a card with samples of signatures and seal impressions;
• c) documents confirming the authority of the persons indicated on the card to manage funds in the bank account.

The basis for opening a bank account or deposit account is the conclusion of a bank account agreement, a bank deposit agreement and the submission of all necessary documents. A bank account (deposit account) is opened for a client only if the bank has identification of the client (beneficiaries) in accordance with the Anti-Money Laundering Law.

Thus, in addition to providing the above documents, the bank has the right to request from a potential client additional documents that allow him to be identified. At the same time, the credit institution is obliged to take reasonable and accessible measures to identify beneficiaries, regardless of the civil legal consequences of transactions with cash or other property (see paragraph 5 of the information letter of the Central Bank of the Russian Federation dated August 31, 2005 No. 8 “Generalization of the practice of applying the Federal Law “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism” and the regulations of the Bank of Russia adopted in pursuance of it).

In accordance with the Regulations approved by the Central Bank of the Russian Federation on August 19, 2004 No. 262-P, a credit institution is obliged to develop and apply its own program for identifying clients and beneficiaries, including when concluding bank account (deposit) agreements. At the same time, the concepts of “account” and “deposit” should be used in the context of Art. 834, 845 Civil Code and Art. 11 NK. According to “the meaning of Law No. 115-03, accounts should not be considered as “accounts”, the opening of which is not related to the conclusion of a new bank account (deposit) agreement, but is caused by technical necessity,” therefore, the obligation of credit institutions to carry out a set of measures to identify the client in There is no connection with the opening of a loan or transit foreign currency account for him.

Considering that the legislation does not specify a list of documents subject to request from a credit institution in order to identify clients and beneficiaries, as a rule, the client fills out questionnaire according to the form recommended by the Bank of Russia, in which it discloses information about the beneficiary, as well as other information (for more details on the list of information requested by the credit institution for the purpose of identifying clients and beneficiaries, see § 3 of Chapter V) not contained in the “main set” of documents .

Certain features are associated with order of presentation potential client documents for the purpose of opening an account.

To open a bank account, deposit invoices are submitted to the bank original documents or their copies, certified in the manner established by the legislation of the Russian Federation.

In the case of submitting copies of documents certified by a client who is a legal entity, the bank is obliged to request the originals from him and carry out the necessary reconciliation. On the copy accepted from the client, the authorized bank employee must put the inscription “verified with the original”, put his signature with a transcript, as well as an imprint of the bank’s seal or stamp established for these purposes by the bank’s administrative act. The bank is obliged to systematically update the information provided about clients and beneficiaries.

If the client submits original documents, an authorized bank employee has the right to make and certify copies of the documents submitted by the client (his representative). In this case, an authorized employee of the bank puts on the made copy of the document the inscription “the copy is correct” and affixes his signature indicating the last name, first name, patronymic and position, as well as the seal or stamp of the bank. It is allowed to provide notarized copies of documents.

• For example, a brokerage license is required when opening a special brokerage account; license for the right to carry out notarial activities - when opening a notary deposit account.
• Filimonov, M. I. Problems associated with client identification when opening an account in a commercial bank / M. I. Filimonov // Methodological journal "Legal work in a credit organization". 2005. No. 4.

Banking Law Rozhdestvenskaya Tatyana Eduardovna

3. Bank accounts: types, procedure for opening and closing

Types of accounts

According to Bank of Russia Instruction No. 28-I dated September 14, 2006 “On opening and closing bank accounts, deposit accounts,” banks open in the currency of the Russian Federation and foreign currencies:

– current accounts;

– current accounts;

– budget accounts;

– correspondent accounts;

– correspondent sub-accounts;

– trust management accounts;

– special bank accounts;

– deposit accounts of courts, divisions of the bailiff service, law enforcement agencies, notaries;

– deposit accounts.

Current accounts are opened for individuals to carry out settlement transactions not related to business activities or private practice.

Calculated accounts are opened for legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, to make payments related to business activities or private practice.

Budget accounts are opened in cases established by the legislation of the Russian Federation, to persons carrying out transactions with funds from budgets of all levels of the budget system of the Russian Federation and state extra-budgetary funds of the Russian Federation.

Correspondent accounts open to credit institutions. The Bank of Russia opens correspondent accounts in foreign currencies.

Correspondent subaccounts are opened by branches of credit institutions.

Trust accounts are opened to the trustee for settlements related to trust management activities.

Special bank accounts are opened to legal entities and individuals in cases and in the manner established by the legislation of the Russian Federation for the implementation of transactions of the relevant type provided for by it.

Deposit accounts of courts, bailiff service units, law enforcement agencies, notaries are opened accordingly to courts, divisions of the bailiff service, law enforcement agencies, and notaries for the transfer of funds received at temporary disposal when they carry out activities established by the legislation of the Russian Federation.

Deposit accounts are opened to individuals and legal entities to account for funds placed with credit institutions (branches) in order to receive income in the form of interest accrued on the amount of funds placed.

Procedure for opening accounts

Grounds for opening a bank account, deposit account is the conclusion of a bank account agreement or a bank deposit agreement after the submission of all documents specified by the legislation of the Russian Federation and the identification of the client. In case of failure to provide information or provision of false information, the client may be refused to open a bank account.

Authorized officials of the bank:

1) receive documents necessary to open an account of the appropriate type, check the proper execution of documents, the completeness of the information provided and their reliability.

Thus, to open a current account, a resident legal entity must submit to the bank:

a) certificate of state registration of a legal entity;

b) constituent documents of a legal entity. Legal entities operating on the basis of a standard charter,

approved by the Government of the Russian Federation; operating on the basis of standard provisions on organizations and institutions of relevant types and types, approved by the Government of the Russian Federation, and charters developed on their basis; acting on the basis of the standard regulations and charter, submit the specified documents.

State authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local self-government bodies represent legislative and other regulatory legal acts adopted in the manner established by the legislation of the Russian Federation, decisions on their creation and legal status.

Diplomatic and equivalent missions of foreign states (with the exception of embassies and consulates) submit documents confirming the status of the mission.

International organizations submit an international treaty, charter or other similar document confirming the status of the organization;

c) licenses (permits) issued to a legal entity in the manner prescribed by the legislation of the Russian Federation for the right to carry out activities subject to licensing, if these licenses (permits) are directly related to the client’s legal capacity to enter into a bank account agreement of the appropriate type;

d) card;

e) documents confirming the authority of the persons indicated in the card to dispose of funds in the bank account, and in cases where the agreement provides for certification of the rights to dispose of funds in the account using an analogue of a handwritten signature, documents confirming the authority of the persons, entitled to use an analogue of a handwritten signature;

f) documents confirming the powers of the sole executive body of a legal entity;

g) certificate of registration with the tax authority.

The original documents or their copies, certified in accordance with the procedure established by law, are submitted to the bank. Copies of documents certified by a client - a legal entity, are submitted to the bank provided that the bank establishes their compliance with the original documents and must contain the signature of the person who certified the copy of the document, his last name, first name, patronymic (if any) and position, as well as a seal impression (if any). absence – stamp) of the client.

A bank official can make and certify copies of documents submitted by the client (his representative) for opening a bank account, deposit account, on the bank premises. In this case, the bank official puts on the made copy of the document the inscription “the copy is correct” and affixes his signature indicating the last name, first name, patronymic (if any) and position, as well as an imprint of the bank’s seal or stamp established for these purposes by the bank’s administrative act.

Documents drawn up in a foreign language must be accompanied by a translation into Russian, certified in accordance with the procedure established by law;

2) draw up a card with samples of signatures and seal impressions. The card may not be presented when opening a bank account or deposit account for an individual, if the agreement stipulates that the transfer of funds from the specified account is carried out solely on the basis of an application from the client - an individual, and the payment documents necessary for carrying out the specified banking transaction are drawn up and signed by the bank.

When opening current accounts for individuals to make payments exclusively using payment cards, the bank has the right to obtain a sample of the client’s handwritten signature in the manner established by banking rules, without issuing a card.

In the cases established by Bank of Russia Instruction No. 28-I, instead of a card, an album of sample signatures may be submitted in the form established by the agreement or business customs;

3) identify the client, and also check whether the client has legal capacity (capacity). The opening of bank accounts and deposit accounts for clients is carried out by banks, provided that the client has legal capacity (capacity). A transaction made by an individual who does not have such legal capacity is void by virtue of Art. 171 and 172 of the Civil Code of the Russian Federation. The bank’s obligation to verify whether a client – ​​an individual – has legal capacity will be considered fulfilled when checking that the citizen has reached the age prescribed by law and the occurrence of circumstances with which the law connects the onset of full legal capacity of citizens (marriage, emancipation);

4) establish whether the client acts in his own interests or in the interests of the beneficiary. If the client acts in the interests of the beneficiary, bank officials must identify the beneficiary;

5) establish whether the person who applied to open an account is acting on his own behalf or on behalf of another person who will be a client. If the person who applied to open an account is a representative of the client, bank officials are obliged to establish the identity of the client’s representative, as well as obtain documents confirming that he has the appropriate authority;

6) establish the identity of the person (persons) vested with the right of the first or second signature, as well as the person (persons) authorized to manage the funds in the account, using an analogue of a handwritten signature, codes, passwords and other means confirming the presence of these powers.

A bank account, deposit account is considered open from the moment an entry on the opening of a bank account, deposit account is made in the Open Account Registration Book, which must be entered no later than the business day following the day of conclusion of the relevant agreement in the manner established by the legislation of the Russian Federation and banking rules.

Procedure for closing accounts

Grounds for closing a deposit account is the termination of the deposit agreement, including its execution.

The exclusion of a deposit account from the Register of Open Accounts is carried out by the bank on the day a zero balance appears on the deposit account, unless otherwise established by the deposit agreement.

The basis for closing a bank account is the termination of the bank account agreement.

Closing of a bank account is carried out by making an entry on the closure of the corresponding bank account in the Register of Open Accounts no later than the business day following the day of termination of the relevant agreement.

It is not considered the closure of a bank account or a deposit account if a record is made in the Open Account Registration Book about the closure of a personal account in connection with a change in the personal account number due to the requirements of the legislation of the Russian Federation, including regulations of the Bank of Russia (in particular, due to a change in the procedure accounting, changes in the Chart of Accounts).

If there are no funds in the bank account, the specified account is subject to exclusion from the Register of Open Accounts no later than the business day following the day of termination of the bank account agreement. The presence of restrictions provided for by the legislation of the Russian Federation on the disposal of funds in a bank account in the absence of funds on it does not prevent the exclusion of the bank account from the Register of Open Accounts.

If there are funds in the bank account on the day of termination of the bank account agreement, the specified account is excluded from the Register of Open Accounts no later than the business day following the day the funds are written off from the account.

The balance of funds in the account is issued to the client or, upon his instructions, is transferred to another account in full no later than seven days after receiving the corresponding written application from the client. Thus, the legislator provides for the possibility of a bank’s monetary obligation to return (transfer) funds to the client in the amount of the balance of funds in the client’s bank account after termination of the bank account agreement with the client and, accordingly, accounting for this monetary obligation in the bank’s accounting documents.

The specified account balance is transferred by a bank payment order, which is drawn up by the bank on its own behalf based on the details specified by the client upon termination of the bank account agreement in order to dispose of the balance of funds in the account.

After termination of the bank account agreement, other debit and credit transactions on the client’s account are not carried out. Funds received by the client after termination of the bank account agreement are returned to the sender. From the moment of termination of the bank account agreement, the bank must not execute any settlement documents presented to the corresponding bank account, including orders from tax authorities to write off and transfer funds to the budget system of the Russian Federation from the relevant accounts in accordance with clause 2 of Art. 46 of the Tax Code of the Russian Federation. Since, within the meaning of the Tax Code of the Russian Federation, under account means settlement (current) and other bank accounts opened on the basis of a bank account agreement, to which funds of organizations and individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices are credited and from which funds can be spent (Article 11 of the Tax Code RF), the practice of a bank executing an order from a tax authority to write off funds from an account after termination of a bank account agreement cannot be considered appropriate.

In connection with the termination of the bank account agreement, the client is obliged to return to the bank unused cash check books with the remaining unused cash checks and counterfoils.

In the event of termination of a bank account agreement in the presence of restrictions provided for by the legislation of the Russian Federation on the disposal of funds in a bank account and the availability of funds in the account, the exclusion of the corresponding account from the Register of Open Accounts is carried out after the cancellation of these restrictions no later than the business day following the day the funds are written off from the account .

The presence of unfulfilled settlement documents does not prevent the termination of the bank account agreement and the exclusion of the bank account from the Register of Open Accounts.

Security questions

1. What is the banking operation of “opening and maintaining bank accounts for individuals and legal entities”?

2. Give a general description of the bank account agreement.

3. Name the parties to the bank account agreement.

4. List the rights and obligations of the parties under the bank account agreement.

5. Is there a fee for the bank account agreement?

6. Is the bank account agreement public?

7. What is the form of a bank account agreement?

8. Name the types of bank accounts opened in accordance with the legislation of the Russian Federation.

9. What is the procedure for opening bank accounts?

10. What is the procedure for closing bank accounts?

11. In what cases are funds written off from accounts without dispute?

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101. Bank accounts Banks can open current accounts for clients. Current accounts are used by legal entities and entrepreneurs to credit proceeds from the sale of products (works and services), account for their income from non-sales transactions and other transactions,

4.1. To open a current account, a legal entity created in accordance with the legislation of the Russian Federation must submit to the bank:

A) constituent documents of a legal entity. Legal entities operating on the basis of a standard charter approved by the Government of the Russian Federation; operating on the basis of standard provisions on organizations and institutions of relevant types and types, approved by the Government of the Russian Federation, and charters developed on their basis; acting on the basis of the standard regulations and charter, submit the specified documents. State authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local self-government bodies represent legislative and other regulatory legal acts adopted in the manner established by the legislation of the Russian Federation, decisions on their creation and legal status;

b) licenses (permits) issued to a legal entity, if these licenses (permits) are directly related to the client’s legal capacity to enter into an agreement on the basis of which an account is opened;

d) documents confirming the authority of the persons indicated in the card to dispose of funds in the account, and in cases where the agreement provides for certification of the rights to dispose of funds in the account, using an analogue of a handwritten signature, documents confirming the authority of the persons, entitled to use an analogue of a handwritten signature;

e) documents confirming the powers of the sole executive body of a legal entity.

4.2. To open a current account for a legal entity created in accordance with the legislation of a foreign state and located outside the territory of the Russian Federation, the following must be submitted to the bank:

b) documents confirming the legal status of a legal entity under the laws of the country on the territory of which this legal entity was created, in particular, documents confirming its state registration;

(see text in the previous edition)

4.2.1. To open a correspondent account of a credit organization established in accordance with the legislation of a foreign state and located outside the territory of the Russian Federation, the following must be submitted to the bank:

b) documents confirming the legal status of a credit organization under the laws of the country in which the credit organization was created, in particular, documents confirming its state registration;

c) certificate of registration with the tax authority in cases provided for by the legislation of the Russian Federation.

The Bank has the right to provide in the banking rules that when opening a correspondent account of a credit organization established in accordance with the legislation of a foreign state - a member of the Financial Action Task Force (FATF) and located in the territory of such a foreign state, as well as included in the list (register) of operating credit institutions of the relevant foreign state, the documents provided for in subparagraphs “b” and (or) “e” of paragraph 4.1 of this Instruction and (or) subparagraph “b” of this paragraph are not submitted.

To open a correspondent account for a credit organization established in accordance with the laws of a foreign state and located outside the territory of the Russian Federation, the bank has the right to accept an album instead of a card. Establishing the identity of the persons indicated in the album, as well as persons authorized to manage funds located in the correspondent account, using an analogue of a handwritten signature, is not required, unless otherwise determined by the bank in the banking rules.

To open a correspondent account for the central (national) bank of a foreign state, the bank shall submit to the bank legislative and (or) other regulatory legal acts on its legal status, an album, as well as the document provided for in subparagraph “c” of this paragraph, adopted in the manner established by the legislation of the relevant foreign state, if in accordance with the legislation of the Russian Federation it must be received.

4.3. To open a current account for a legal entity created in accordance with the legislation of the Russian Federation, to carry out transactions as its separate division (branch, representative office) the following must be submitted to the bank:

b) regulations on a separate division of a legal entity;

c) documents confirming the powers of the head of a separate division of a legal entity;

(see text in the previous edition)

4.4. To open a current account for a legal entity created in accordance with the legislation of a foreign state and located outside the territory of the Russian Federation, for transactions by its separate division (branch, representative office), as well as a foreign non-profit non-governmental organization operating on the territory of the Russian Federation through the branch, the following are submitted to the bank:

b) regulations on a separate division of a legal entity or a document defining the status of a branch of a foreign non-profit non-governmental organization;

c) documents confirming the authority of the head of a separate division of a legal entity or a branch of a foreign non-profit non-governmental organization.

(see text in the previous edition)

4.5. To open a current account, the embassy, ​​consulate, as well as other diplomatic and equivalent representation of a foreign state must submit the documents provided for in subparagraphs “c” and “d” of paragraph 4.1 to the bank.

(see text in the previous edition)

To open a current account, a diplomatic and equivalent representative office of a foreign state must additionally submit documents confirming the status of the representative office.

4.6. To open a current account for an international organization, an international agreement, charter or other similar document confirming the status of the organization, as well as the documents provided for in subparagraphs “c” - “d” of paragraph 4.1 of these Instructions, as well as a certificate of registration with the tax authority, are submitted to the bank .

(see text in the previous edition)

To open a current account for a separate division of an international organization to carry out transactions by this separate division (branch, representative office) located on the territory of the Russian Federation, the documents provided for in subparagraphs “b” and “c” of paragraph 4.3 of these Instructions are additionally submitted to the bank.

4.7. To open a current account, an individual entrepreneur submits to the bank:

a) an identity document of an individual;

c) documents confirming the authority of the persons indicated in the card to dispose of funds in the account (if such authorities are transferred to third parties), and in cases where the agreement provides for certification of the rights to dispose of funds in the account by third parties using an analogue of a handwritten signature, documents confirming the authority of persons authorized to use an analogue of a handwritten signature;

d) licenses (patents) issued to an individual entrepreneur in the manner established by the legislation of the Russian Federation for the right to carry out activities subject to licensing (regulation by issuing a patent), if these licenses (patents) are directly related to the client’s legal capacity to enter into an agreement on the basis of which the check.

To open a current account, an individual entrepreneur who is a foreign citizen is additionally presented with a migration card and (or) a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, if their availability is provided for by the legislation of the Russian Federation.

(see text in the previous edition)

4.8. To open a current account, an individual engaged in private practice in accordance with the legislation of the Russian Federation must submit to the bank the documents specified in subparagraphs “a” - “c” of paragraph 4.7 of this Instruction, as well as a certificate of registration with the tax authority.

To open a current account, an individual engaged in private practice in accordance with the legislation of the Russian Federation, who is a foreign citizen, is additionally presented with a migration card and (or) a document confirming the right of a foreign citizen or stateless person to stay (reside) in the Russian Federation, in the case if their presence is provided for by the legislation of the Russian Federation.

To open a current account, a notary or lawyer is additionally presented with a document confirming the conferment of powers on the notary (appointment to a position), issued by the justice authorities of the constituent entities of the Russian Federation, in accordance with the legislation of the Russian Federation, or a document certifying the registration of the lawyer in the register of lawyers, and a document confirming the establishment lawyer's office, respectively.

(see text in the previous edition)

4.9. To open a budget account for a legal entity, along with the documents provided for in subparagraphs “a”, “c” - “e” of paragraph 4.1 of this Instruction, in cases established by the legislation of the Russian Federation, a document confirming the right of the legal entity to service at the bank is submitted to the bank.

(see text in the previous edition)

4.10. To open a correspondent account of a credit organization established in accordance with the legislation of the Russian Federation, the documents provided for in subparagraphs “c” and “d” of paragraph 4.1 of this Instruction are submitted to the Bank of Russia.

(see text in the previous edition)

To open a correspondent account of a credit organization established in accordance with the legislation of the Russian Federation, the credit organization must submit, along with the documents specified in paragraph 4.1 of this Instruction, confirmation of the approval by the Bank of Russia of persons appointed to positions (assigned responsibilities) in accordance with the legislation of the Russian Federation. Federation is subject to agreement with the Bank of Russia, when indicating these persons on the card.

4.11. To open a correspondent sub-account for a branch of a credit institution established in accordance with the legislation of the Russian Federation, the credit institution is presented in the cases established by regulations of the Bank of Russia, along with the documents specified in paragraph 4.3 of this Instruction, a message about entering information about the opening of a branch in the State Book registration of credit institutions and assigning a serial number to it, as well as confirmation of the approval by the Bank of Russia of persons whose appointment to positions (assignment of responsibilities) in accordance with the legislation of the Russian Federation is subject to agreement with the Bank of Russia, when indicating these persons on the card.

To open a correspondent sub-account, a branch of a credit institution established in accordance with the legislation of the Russian Federation must submit the documents required by the Bank of Russia.

On November 25, 2006, the new Instruction of the Bank of Russia dated September 14, 2006 No. 28-I “On opening and closing bank accounts, deposit accounts” came into force, which extends its effect to accounts opened within the framework of concluded bank account agreements , contribution (deposit).

The basis To open a bank account, a deposit account, is the conclusion of a bank account agreement, a bank deposit agreement and the submission of all documents.

Order opening an account

The basis opening a bank account or deposit account is the conclusion of an appropriate agreement and the submission of all established documents. According to the previously in force Instruction of the State Bank of the USSR No. 28, an account was opened with the permission of an authorized official of the bank on the application for opening an account.

The client may be refused to open an account if documents confirming the information necessary to identify the client are not provided, or false information is provided, as well as in other cases provided for by law. When opening an account, bank officials identify the client and also check whether the client has legal capacity (capacity).

The procedure for opening accounts is regulated by the State Bank Instruction “On Current Accounts”.

In accordance with Section 2 of the above State Bank Instructions, in order to open an account and, accordingly, conclude a bank account agreement at a bank institution, the following must be submitted:

1) an application for opening an account (f. 0401025), signed by the entrepreneur - the creator of the legal entity or a private entrepreneur;

2) document on state registration of a legal entity or private entrepreneur;

3) a notarized copy of the charter (regulations) of a legal entity, approved by the entrepreneur-creator of the legal entity;

4) a card with samples of signatures and seal imprint f. (0401026), certified by a notary.

There is no special list of documents that must be submitted to a legal entity - a resident of the Russian Federation to open a current foreign currency account in an authorized bank.

Therefore, when opening a foreign currency account, banks request from the client the same list of documents that are presented when opening ruble accounts. However, if the same bank already has a ruble account, then it is enough to submit a certificate from the tax authority stating that he knows the legal entity’s intention to open a foreign currency account.

Among the shortcomings of the State Bank Instruction “On Current Accounts,” it is necessary to emphasize the virtual absence of norms aimed at regulating the opening of a bank account by citizens of the Russian Federation.

The procedure for opening an account for an individual to make non-cash payments is regulated by the Regulation of the Central Bank of Russia dated April 1, 2003 N 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation.” In accordance with Art. 1.14 of this Regulation, in order to open a current account, an individual must submit the following documents:

1) application for opening an account (f. 0401025), signed by an individual;

2) passport or other document proving identity in accordance with the legislation of the Russian Federation;

3) card with samples of signatures and seal impressions (f. 0401026).

The current legislation provides for a special procedure for opening an account and concluding an agreement for credit institutions. This procedure is enshrined in the Regulations of the Central Bank of October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation.” Chapter 6 of Part II of this Regulation establishes the procedure for opening and closing correspondent accounts (sub-accounts) of credit institutions (branches) with the Bank of Russia.

A credit organization (branch) has the right to open a correspondent account (sub-account) from the date of making the corresponding entry in the Book of State Registration of Credit Organizations and assigning a registration (serial) number to it. The basis for opening a correspondent account (sub-account) of a credit institution (branch) with the Bank of Russia is the conclusion of an Account Agreement. Such a correspondent account (sub-account) is opened by order of the head of the Bank of Russia settlement network unit.

To open a correspondent account, a credit institution submits the following documents to the Bank of Russia settlement network division:

1) application for opening a correspondent account;

2) a copy of the license to carry out banking operations, certified in the prescribed manner;

3) copies of constituent documents, certified in the prescribed manner:

Charter of the credit organization;

Certificate of state registration of a credit organization;

4) a letter from the territorial institution of the Bank of Russia confirming the approval of the candidates for the head and chief accountant of the credit organization;

5) certificate of registration with the tax authority;

6) a card certified in accordance with the established procedure with sample signatures of the manager, chief accountant and authorized officials of the credit institution and the seal of the credit institution.

To open a correspondent sub-account for a branch, along with the documents listed above, the credit institution (branch, if the manager has a power of attorney) additionally submits to the division of the Bank of Russia settlement network at the location of the branch:

1) a copy of the Bank of Russia’s message about the inclusion of the branch in the Book of State Registration of Credit Institutions and the assignment of a serial number to it, certified in the prescribed manner;

2) a copy of the Regulations on the branch, certified in the prescribed manner;

3) the original of the power of attorney issued by the credit institution to the head of the branch to open a correspondent sub-account and conduct transactions on this account, or a duly certified copy of the power of attorney issued by the credit organization to the head of the branch, certifying the authority of the branch manager to open an account and conduct transactions on it and the right to sign contracts (if the contract and application for opening an account are signed by the head of the branch).

Also, the procedure for opening accounts, and, consequently, concluding an agreement for non-residents, that is, foreign legal entities, individual entrepreneurs and citizens, is especially regulated. (Appendix No. 3)

The opening of accounts in the currency of the Russian Federation for non-residents is regulated by the Bank of Russia Instruction “On the procedure for opening by authorized banks of non-resident bank accounts in the currency of the Russian Federation and conducting transactions on these accounts” dated October 12, 2000 No. 93-I. (hereinafter referred to as Instruction No. 93-I).

According to clause 1.2. According to this instruction, authorized banks can open the following types of bank accounts in the currency of the Russian Federation for non-residents:

Account type "K" ("convertible account") - opened to non-resident individuals, non-resident legal entities, including non-resident banks, and official representative offices for settlements in the currency of the Russian Federation. Funds in type "K" accounts can be used to purchase foreign currency on the domestic foreign exchange market of the Russian Federation in the manner established by the Bank of Russia;

Account type "N" ("non-convertible account") - opened to non-resident individuals, non-resident legal entities, including non-resident banks, and official representative offices for settlements in the currency of the Russian Federation. Funds in type "N" accounts can be used to purchase foreign currency on the domestic foreign exchange market of the Russian Federation, subject to a number of conditions established by clause 3.8 of these instructions;

Account type "F" ("individual account") - is opened to non-resident individuals for settlements in the currency of the Russian Federation. Funds in “F” type accounts can be used to purchase foreign currency on the domestic foreign exchange market of the Russian Federation in the manner established by the Bank of Russia.

In the modern world, it is difficult to find a person who does not use the services of credit institutions, and it is completely unrealistic for an organization to exist and engage in any activity without. The task of banks is to provide clients with their services in a high-quality and timely manner. But the procedure for opening a bank account will directly depend on what kind of service is needed and who the client is.

Accounts are a commercial product, and each banking institution tries to expand the range of services provided as much as possible, to stand out from the total number of financial organizations with something special, beneficial or interesting to the client. This could be free service for a specified period or the provision of bank-client services for free, promotions or bonuses.

Basic package of services

The activities of any bank are controlled by the Central Bank and regulated by Instruction No. 153-I dated May 30, 2014, according to which a credit institution has the right to open the following accounts:

• Settlement.

This service is used to make mutual settlements by non-cash transfer. Most often, clients are legal entities, individuals and individual entrepreneurs related to private practice (lawyers, lawyers, doctors, etc.).

• Current.

Intended for calculations not related to making a profit, since the interest on the balance is either absent or has a negligible amount. Typically, the user of such an account is an individual. For the convenience of clients, the procedure for opening a bank account by an individual has been made simpler than for other types of services.

• Budget.

Designed for legal entities that use public money in the course of their activities.

• Correspondent.

Necessary for servicing credit institutions.

• Correspondent sub-account.

Used to service branches of credit institutions

• Deposit accounts of courts, bailiffs, law enforcement agencies, notaries.

Used to place material assets for temporary storage. Opened by law enforcement agencies and judicial services, notaries.

• Trust management.

Trustee service form for conducting activities under a power of attorney.

• Special bank accounts.

Accounts for carrying out specific banking operations, for example, escrow, collateral, clearing. They are more related to internal banking accounting and are practically not used by clients.

• Deposit.

Designed for accumulating and preserving money of individuals or legal entities. Interest accrues on the balance of funds in deposit accounts.

To open a suitable account, you should contact a banking organization.

How to open a bank account: Video

Measures to receive an invoice

Each financial institution has its own procedure for opening and closing bank accounts. Although this procedure is legally regulated by the Instruction, each bank can (and does) introduce additional requirements into it.

An organization, enterprise or individual has the right to contact any banking institution of its choice to receive the necessary service. For a credit institution, the basis for opening an account is the provision of a complete package of documents and the conclusion of a banking service agreement, which is valid only if there are seals and signatures of both parties.

The procedure for opening a bank account necessarily goes through the stage of preliminary identification of the future client and his representatives. This is done in accordance with the official order of the Central Bank as part of the fight against money laundering. Banks strictly comply with this requirement, otherwise they will lose their license.

The instructions regulating banking activities legalized the use of an electronic signature as a full-fledged analogue of a signature made with one’s own hand, in order to be able to work with one’s assets.

Those wishing to become bank clients must obtain a list of required documents from the financial institution to open an account. For individuals and legal entities, the conditions for opening a bank account are different.

To an individual

To provide an account to a citizen, banks require only three documents:

• passport or other identification document;
• a personally written statement, necessarily certified by a personal signature;
• bank card with a sample personal signature.

Legal entity

The requirements for enterprises and organizations are more stringent and the package of documents is much larger:

The cost of services for opening and maintaining an account will vary for different types of accounts and services for their maintenance.

Reasons for bank refusal

A lending institution may...

The most common reasons are the following:

• the organization is not located at the address specified in the constituent documents;
• any difficulties in determining the location of a legal entity;
• the head of the organization or his authorized representative appears in the bank’s information as fraudsters.

Complications will also arise if several companies are registered at the address indicated in the documents. The bank will definitely request a copy of the lease agreement or a document confirming ownership of the specified building. The absence of a contract will also cause a refusal of service.