How to open 41 accounts in the treasury. Types of personal accounts

08.05.2020

Ministry of Finance Russian Federation
FEDERAL TREASURY

On changing account numbers 40101 UFK for Moscow and UFK for the Moscow Region

The Federal Treasury in connection with the implementation of organizational and technical measures for the transfer of settlement and cash services of bank accounts opened by the Federal Treasury Administration for Moscow and the Federal Treasury Administration for the Moscow Region (hereinafter, respectively - the Federal Treasury for Moscow, the Federal Treasury for the Moscow Region), at the Bank of Russia Main Directorate for the Central Federal District(hereinafter referred to as the Roadmap for the transfer of accounts to the GU Central Bank in the Central Federal District), reports the following.

From 02/06/2017, the details of the accounts opened by the UFC in Moscow and the UFC in the Moscow Region on balance sheet account N 40101 "Incomes distributed by the Federal Treasury bodies between budgets" have been changed budget system Russian Federation" (hereinafter referred to as accounts 40101 UFK).

1. New account details 40101 UFK for Moscow:

Account number: 40101810045250010041

Bank BIC: 044525000

Name of the bank:

2. New details of account 40101 UFK in the Moscow region:

Account number: 40101810845250010102

Bank BIC: 044525000

Name of the bank:

full - Main Directorate Central Bank Russian Federation for the Central Federal District,

abbreviated - GU of the Bank of Russia for the Central Federal District.

In accordance with roadmap on the transfer of accounts to the Main Directorate of the Central Bank for the Central Federal District of the UFK in Moscow and the UFK in the Moscow Region posted information on the change in the details of accounts 40101 and the date of transition to their use on the official websites and informed customers, including the territorial bodies of the Federal Treasury, about the change in account details 40101 UFK.

At the same time, there continue to be cases of submission of Notifications on the offset of overpaid (collected) amounts of taxes and fees, other receipts, penalties, fines on them, as well as tax amounts subject to reimbursement, carried out by administrators of budget revenues subordinate to one chief administrator of budget revenues, located in the territories of various constituent entities of the Russian Federation (hereinafter referred to as the Notice of Interregional Offset) (KFD code 0531451), indicating the details of outdated (old) accounts 40101 UFK.

Please note that the Notices of interregional offset submitted by administrators of budget revenues to the territorial bodies of the Federal Treasury after 02/06/2017 must contain new account details 40101 UFK for Moscow and UFK for the Moscow Region.

The Federal Treasury instructs the territorial bodies of the Federal Treasury to bring the details of accounts 40101 UFK for Moscow and UFK for the Moscow Region to the administrators of budget receipts and ensure the receipt of Notifications of interregional offset strictly in accordance with current details accounts 40101 UFK in Moscow and UFK in the Moscow region.

R.E. Artyukhin

Electronic text of the document
prepared by Kodeks JSC and verified against:
official site
Treasury of Russia
Altai Territory
http://altay.roskazna.ru
as of 03/06/2017

Budgetary funds are subject to special control by the state. For these purposes, public sector institutions open special personal accounts with the Federal Treasury. And why open such a personal account for a commercial organization and how to do it correctly, we will tell in our article.

What is a treasury account

An account with the Treasury for legal entities, or a treasury SC, is a separate settlement account opened at a territorial branch of the Federal Treasury of the Russian Federation. Such accounts are used exclusively by recipients budget funds, as well as participants budget process. It is not necessary for a commercial firm to tear off such a DMC.

Therefore, a treasury account for a commercial organization - what is it? This is a regular DMC, which is open in TOFK if commercial organization is a participant (customer, performer or contractor) in the conclusion or execution of a public contract. In other words, if the firm is related to a government contract, then get budget financing she can only to an account in the Treasury (what it is, we defined above).

Why do you need a Treasury account?

For institutions in the public sector, the CSC is an obligation, that is, state employees can receive and spend budget funds only through such DMCs. Otherwise, state funding will not be received. But what about the commercial realm?

Let us determine what role the Federal Treasury plays in this matter. First of all, this total control over the correctness, legality and expediency of spending money received from the state budget. Since the recipients of public money can be not only budgetary state institutions, but also non-profit organizations and commercial firms, then control is necessary in this area of relationships.

What controls TOFK:

State contracts for the provision of state needs (purchase of goods, works, services) worth more than 100 million rubles, under the terms of which an advance payment is provided.
Contracts and agreements on the provision of contributions to the authorized capital or property of legal entities, if these investments are sources of financing for investors.
In terms of concluded agreements for the provision of subsidies and other budget investments to legal entities.
Subsidizing recipients of budget funds, as well as participants in the budget process.
In terms of control over the fulfillment of the conditions of state (municipal) contracts and agreements of organizations.

Therefore, if a company has become one of the participants in a state or municipal contract, then it will have to open a CSC.

How to open a treasury account: step by step instructions

The current procedure for opening and maintaining personal accounts with TOFC is established by the Federal Treasury of Russia. To date, the procedure is regulated in a special order of October 17, 2016 No. 21n (as amended on December 28, 2017).

To open KSCH for a legal entity, follow the instructions.

Prepare two key documents: an application for the opening of a front MF and a signature sample card. If KSCH is planned to open for separate subdivision firms, then in addition to the required documents, prepare a petition from the parent organization with a request to open this DMC in the Pacific Fleet. Draw up such a petition in any form, assure it from the head and chief accountant of the parent institution. Or request an up-to-date form at territorial body treasury.

Application form 05311752

Signature sample card form 05311753

The signature sample card will have to be notarized.

In addition to the required documents, the Treasury authorities have the right to request additional information. Therefore, prepare the following documentation in advance:

A copy of the state contract, on the basis of which there was a need to open a KSCh.
Extract from the Unified State Register of Legal Entities on making an entry on the creation of this legal entity (copy).
A copy of the Charter of the economic entity.
A copy of the certificate from the Federal Tax Service on the registration of the taxpayer.
Certificate from the Foundation social insurance what the company pays insurance premiums(in the presence of).

TOFK specialists are required to request this information in the relevant state bodies and compare it with the documents provided. The FC is obliged to notify its decision within 5 working days.

Commercial enterprises in Russia have the opportunity to receive and fulfill government orders. The purpose of the state contract is to meet the needs of the state. For example, you can get a government contract for the construction or repair of a road surface, the production of goods and services necessary for carrying out work aimed at the benefit of the whole society. The peculiarity of such cooperation is that legal entities receive funding from state budget, and, therefore, selected cash are under special control. In order to determine the intended use of funds as efficiently as possible, opening an account with the treasury for legal entities is a mandatory event.

What is a treasury account

To begin with, it must be said that an account in the treasury is an ordinary personal account, its peculiarity is that it is intended for receiving budget payments. If legal entities can freely dispose of a current account, then in this case this is not entirely true, because the money for it will come from the treasury for the execution of government orders and contracts.

This account is required only if legal entities receive a state order for the performance of certain types of work. Budget funds will be transferred to this personal account in the future. There are no other special notes for this account.

Please note that if legal entities receive a state order, then money can only be transferred to an account opened with the Treasury for its execution.

Personal account features

It is necessary for a legal entity to open an account in the Treasury in order to ensure control by state bodies over the targeted use of funds from the Federal budget. Therefore, all operations on it are strictly controlled, and in order to ensure control, the treasury is involved, it is it that monitors strict compliance with the terms of the contract, compliance with current legislation and the expedient use of funds.

What are the grounds for exercising control over the spending of budgetary funds:

state order for an amount exceeding 100 million rubles;
agreement on the provision of subsidies and public investment;
a normative act, under the terms of which state subsidies are provided and the procedure for its issuance;
government orders related to the defense complex;
any contracts related to the execution of a government contract.

The Federal Treasury is obliged to check the amount of work performed in accordance with the state contract, monitor the timing of the fulfillment of its obligations, compare the funds spent on the cost of a particular service or work, and actually check whether the work was performed under the state contract. That is, in fact, an account in the treasury is necessary solely for the execution of government orders, namely, the money for it will come from the budget and be spent exclusively on the needs specified by the contract.

The procedure for opening a personal account

Now we will answer the main question, how to open an account in the treasury for a legal entity. In fact, in order to get an answer to it, you need to refer to legislative acts, namely the Order of the Federal Treasury No. 21 of October 17, 2016, which regulates the procedure for opening an account with the Treasury.

So, if you explain the content of the document in simple words, then legal entities must first of all prepare documents. Among them, an application and a card with samples of signatures and seals of the founders are mandatory. If a current account is opened for a branch of the company, then you need to submit an application from the main office with a request to open an account with the treasury, the document can be drawn up in free form.

One of the most important documents is an application in the form number 05311752. This document contains all the basic information about the legal entity, including details of the company, its name and so on. Second the most important document is a card with sample signatures, document form 05311753. This document is necessary so that the employees of the treasury know what the signatures of the main persons of the enterprise look like. The presence of samples of signatures of the founders, as well as prints of the seal of the enterprise, are a necessary security measure insofar as, when it comes to government contracts, quite a few large sums.

Further, legal entities will be required to have all the documents they have, including the charter, TIN, extract from the Unified state register legal entities, etc. You need to contact the representative office of the Federal Treasury at the place of registration of the legal entity, the official website of the Federal Treasury is located at the Internet address http://www.roskazna.ru/. Here you can get information of interest on the registration of a personal account for the execution of government contracts.

Please note that after the submission of a complete package of documents, 5 working days are allotted for their consideration and decision-making, after the expiration of the specified period, legal entities will receive a notification.

How spending is controlled

As you can see, it is not so difficult to open a treasury account in practice, the main thing is to correctly prepare and submit all the necessary documents for this. And what will happen next? Funds will be credited to the personal account only after the signing of the state contract, and even in this case it will be impossible to get them just like that. In order to receive funds, it will be necessary to send documents to the treasury confirming the intended use of funds, these include invoices, payment orders, etc.

Please note that each state contract has its own identifier: in order to receive funds, an identification number must be attached to the application for their debit.

Insofar as, as already mentioned, the above government contract is usually concluded for large sums, which is why government bodies should carefully monitor the use of allocated funds. On all documents related to the execution state order, must be signed by key persons of the enterprise and the signatures must necessarily correspond to those indicated in the card. If employees of the Federal Treasury identify any violations, then the receipt of funds will be denied.

Among other things, funds are allocated only for the performance of those works or services that were prescribed in government contract. For example, items of expenditure might include the purchase of materials or tools, wage employees hiring contractors and subcontractors. But at the same time, money cannot be deposited into authorized capital contractor, purchase materials for the needs of their own company and transfer to any bank accounts.

To summarize, in this case, if you need to open an account with the Federal Treasury, then the money is needed to fulfill the state order. That is, here the funds allocated from federal budget should be directed exclusively to those needs that are provided for by the contract. And the fulfillment of obligations is closely monitored by representatives of the state regulatory body.