Order of the Federal Treasury (Treasury of Russia) dated September 7, 2005 N 17n On approval of the Procedure for opening and maintaining personal accounts for accounting by territorial bodies of the Federal Treasury

The concept of a personal account

The current law provides for a number of responsibilities assigned to one or another body when exercising tax control. In addition, when taxpayers open bank accounts, the latter must transfer a whole set of information to the tax office.

The law provides for similar responsibilities of treasury authorities and other structures maintaining personal accounts in accordance with the norms of budgetary law. The procedure for their execution is set out in Art. 85.1 NK.

Basic rules for opening and maintaining personal accounts are established by budget legislation. To obtain a suitable definition of this term, it is necessary to use Art. 220.1 BC. It sets out the following features of personal accounts:

• the purpose of their opening is to record each budget transaction. In addition to the adoption of the main public financial document, the legislation provides for the approval of its execution by an act of the appropriate level. This requires control. The body that approves the relevant budget receives the necessary data from the structures maintaining personal accounts;
• the circle of subjects who have the right to conduct them is limited. The procedure for opening and maintaining personal accounts provides for the corresponding powers in relation to the federal treasury and a number of other bodies, depending on the level of the budget or functional focus;
• types of personal accounts depend on the status of a particular participant in the budget process.

Using these characteristics, we can obtain the following definition. A personal account is a means of accounting for the receipt and expenditure of budget funds, maintained by a body determined by regulatory enactments, with types depending on the status of clients.

According to the law, the procedure for opening and maintaining personal accounts is determined by an act of the Federal Treasury in relation to the federal budget.

In terms of the regional or local budget, these rules are established by the body entrusted with the relevant functions.

The procedure for opening a personal account in the treasury

The procedure for opening and maintaining personal accounts in the territorial body of the Federal Treasury is regulated by Order of the Federal Code of the Russian Federation No. 21n.

Important! A personal account is opened separately for each government contract; documents for its opening should be submitted to the territorial treasury body at the location of the organization (separate unit).

To open a personal account in the treasury, the following package of documents is submitted:

1. Application for opening a personal account . Here, in addition to filling out the details (name, OKPO code, INN and KPP), the organization must indicate the opening of a “personal account to record the transactions of a non-participant in the budget process”, as well as provide the details of the government contract. The application must be signed by the head of the organization, chief accountant or other person vested with appropriate authority, indicating the position and a description of the signature (Application form for KFD 0531752);
2. Card with sample signatures . The rules for drawing up the Card are formulated in clauses 15 – clause 19, clause 120 of the order, the main ones are as follows: drawn up on one sheet with the reverse side, submitted to the treasury in one copy; the date of its formation, the name of the organization, OKPO code, address, INN, KPP and contact telephone number of the organization, the name of the treasury body in which the personal account is opened are indicated; provides an indication of the right of the first (the head of the organization) and the second (chief accountant, other authorized person) to sign financial documents for settlements on a personal account; on the reverse side in the section “Note on certification of powers and signatures”, the authenticity of the signature of the manager/chief accountant must be notarized (Card form according to KFD 0531753);
3. Petition from the parent organization (in case of opening a personal account in the treasury for a separate division). The petition does not have an approved form and must be submitted in simple written form; the content should indicate a request to open a personal account signed by the head of the parent organization and the chief accountant. The petition of the parent organization must be completed since a separate division of the organization does not have the status of a legal entity and cannot independently apply to the treasury to open a personal account;
4. A copy of the government contract or an extract from it. A copy of the contract must be submitted to “link” the personal account being opened to a specific contract, the copy must be certified by the head of the organization or notarized, if the contract is submitted electronically, additionally with information containing information about electronic signatures of authorized persons;
5. Other documents. When applying to the treasury, you may also need to submit additional documents not directly named in the order: Certificate of state registration of the organization (Unified State Register of Legal Entities, Certificate of tax registration of the organization, Charter of the organization in the current version at the time of applying to the treasury, Document in confirmation powers of the head of the organization, Extracts from the Unified State Register of Legal Entities in relation to the organization applying to open a personal account.

In practice, situations often arise in which territorial treasury authorities, after an inspection, suspend the opening of a personal account, and sometimes even refuse to open it for a formal reason - due to the discrepancy between the submitted documents and the information from state registers and public data sources.

Therefore, before submitting documents to the treasury, we recommend that you carry out a counterparty check in relation to your organization, i.e. verify the accuracy of the information in the submitted documents, information from the Unified State Register of Legal Entities, the absence of records about the unreliability of the company’s address and other grounds for refusal to open a personal account.

Types of personal accounts and client code

The basis for the classification of personal accounts is laid down in Art. 220.1 BC. According to these standards, the following types are distinguished:

• open to deficit financing administrators;
• open to chief administrators for financing budget deficits;
• created for chief stewards;
• open to stewards;
• created for recipients.

The procedure for opening and maintaining personal accounts, approved by Order of the Federal Treasury No. 24n, involves more detailed regulation. They can be divided into 2 groups. The first includes personal accounts assigned to participants in the budget process, and the second includes those assigned to organizations that are not such.

From the point of view of tax legislation, the 2nd group is of interest. Any organization participating in competitions for the conclusion of a state or municipal contract is required to open an appropriate account. Like a bank, payments are transferred to it, and the treasury or other authority carries out these transactions.

The procedure for opening and maintaining personal accounts (clause 8) establishes a rule according to which each account is assigned a number. The first 2 digits represent the code. It indicates the type of entity for which the account is opened.

For an organization that is not a participant in the budget process, code 41 is provided. In turn, an autonomous institution has code 30. You can find out this parameter using your personal account number. It consists of 11 digits, and the first 2 digits indicate the client code.

Another important value in the number is the relationship to the budget level. This code is located in the 5th digit of the account number.

What does a personal account look like?

This is a unique combination of numbers, the order of which is strictly individual for each person and is not repeated anywhere else. Personal account number or payer code, the same one from which funds will be debited or credited.

In the general definition, what a personal account is is an accounting register for each specific carrier, taking into account the main functions of legal entities, individuals and organizations. The account reflects all financial actions of its owner. Opens a personal banking institution or accounting department to take into account financial settlements on an individual basis with different individuals or companies. It records the movement of funds on receipt and expenditure orders, the receipt of deposits, the accrual of interest, etc. In other words, it reflects the statistics of any financial and credit relations.

Who is authorized to maintain personal accounts?

At the national level, such powers have been transferred to the Federal Treasury. This body is part of the Ministry of Finance and carries out budget operations.

At the regional level, such powers are exercised in a similar way. The structure of the executive branch must have a body that manages the execution of the budget. It may be called the treasury or have another name.

At the municipal level, these functions are also carried out by a specially designated body. Its status is determined by decisions of local authorities.

The rights to maintain personal accounts are also granted to extra-budgetary funds. Such operations have the right to be carried out by their governing bodies.

The specified circle of entities is obliged to report personal accounts in the manner prescribed by Art. 85.1 NK.

What is a personal account number

The identification number covers several areas of application. Let's look at them in more detail:

1. The taxpayer's personal account contains records of salary accruals, payments, and all transactions on it are carried out according to the bank's special classification. Each item of the transaction performed is designated with a unique code.
2. For the tax authority, l/s is a register for analytics and accounting of tax collections made.
3. For the Pension Fund, l/s is a summary of information about the receipt of pension contributions and other identification information about the insured person. Each individual personal account number has a special part - a section on the receipts of insurance investments for accumulating a labor pension.

Responsibilities of authorities for opening and maintaining personal accounts related to taxpayer registration

If the taxpayer actively participates in competitions related to state and municipal contracts, then transactions on the personal account will take place with the same frequency as in a bank. That is why Art. 85.1 of the Tax Code essentially equated the status of accounts in treasuries with the use of the services of credit institutions.

In this regard, the authorized body is obliged to report the following facts:

• data on the opening of personal accounts by taxpayers;
• information about their closure;
• information about changes in personal account details.

The period within which the relevant notification must be submitted is 3 days.

It starts flowing on the day following the opening, closing or data change date. The shorter term, in comparison with banks, is associated with a smaller number of accounts serviced by such bodies.

Deadline for opening a personal account

5 (five) working days to check the submitted documents ; after this period, within 1 (one) working day, in the absence of grounds for suspension/refusal to open a personal account, it is opened.

A personal account is considered open from the moment an entry is made in the Treasury Personal Account Registration Book; upon opening, the organization is sent an Extract from the personal account, which indicates its details.

Forms and formats of messages about opening, closing, changing details of personal accounts

At present, the Federal Tax Service has not approved the procedure for submitting the relevant information. For this reason, the body conducting budget operations should be guided by the recommended form for sending information. It is an attachment to the letter from the Federal Tax Service.

This form was adapted to the standards of the Federal Treasury by letter from the latter.

Art. 85.1 obliges all bodies conducting budget transactions to report personal accounts in electronic form. Since the file format has not yet been approved, any transfer method is allowed. However, the data exchange process must ensure compliance with both tax and any other protected secrecy.

The adoption of a general procedure requires the coordination of a large number of bodies not only at the federal, but also at the regional and local levels. For this reason, the format has continued to remain inconsistent since 2014. We should expect changes soon.

Examples of personal accounts

The type and purpose determine the information that will be reflected on the client’s personal information.

Typical employee's personal account

It is drawn up by an accountant and serves to record salaries in all its types. The following primary documents will be required to fill out:

• production data;
• information about hours worked;
• assessment of the amount of work performed.

In reality, the practical value of l/s is a reflection of the employee’s monthly earnings received during the calendar year. It also includes information about deductions, compensation and taxes, bonuses, benefits and swearing. help.

Bank account

A personal bank account is a combination of 20 digits that provides access to information about the client, his credit obligations, transactions performed, interest accrual, the number of banking products in personal use, and so on. Everything that a client does and uses that has any connection with a specific financial institution.

All information on the personal account is strictly confidential, and the bank is responsible for this. Employees have the right to provide information from the account only to the holder of the personal account. However, the legislation of the Russian Federation provides for cases of disclosure of information at the request of authorized bodies. There are different types of personal bank accounts:

• operating rooms;
• settlement;
• savings;
• investment.

When opening a personal account, data about the owner is placed in the bank’s database and stored there forever.

There are also personal numbers. Let's list them:

1. Personal identification number of the taxpayer. Opens when the payer registers with the tax structure as an agent (payer).
2. Personal identification number of the insured person. Opens upon issuance of SNILS and assignment of a unique number for the insured citizen. Contains information required in the future for calculating pensions.
3. L/n in housing and communal services. Assigned to the homeowner to reflect utility bills (energy, water, heating, telephony, Internet, etc.).
4. Shareholder's name. To record the issue, value, quantity, category, etc. of securities and transactions with them.
5. L/n of the manager. Reflection of actions related to the distribution of budget funds.

Remember! The personal account number is the main object of accounting, control, services, financial movement and other individual information.