The order of debiting funds from the current account. The order of debiting funds from the current account: instructions The procedure for debiting funds from the client’s account

It is a sequence of withdrawal of finances for several documents whose maturity date has arrived. The norm provides two rules for its determination. Let us next consider Article 855 of the Civil Code of the Russian Federation in the new edition.

General rules

If there is an amount on the account sufficient to pay off all submitted claims, withdrawals are made in the order in which administrative and other documents are received. This order of debiting funds from the account is called calendar. This rule applies unless otherwise provided by law. If the amount is insufficient, another deadline for fulfillment of obligations is established.

Non-calendar sequence

If the amount on the account is insufficient, debt repayment is carried out primarily according to the enforcement documentation, which provides for transfer/issuance to satisfy claims for compensation for harm caused to health/life, as well as for the collection of alimony. After this, severance pay and salaries are paid to persons working or working under a contract, and remuneration to the authors of intellectual work products. In the third place, write-off is carried out according to settlement documents providing for the issuance/transfer of wages to persons involved in the enterprise in accordance with the contract, instructions from control authorities to pay off debts to the budget. The latter, in particular, includes overdue taxes and fees, as well as insurance premiums. In the fourth place, amounts are written off to satisfy other requirements. After this, debts are repaid as documents are received.

Explanations

The rules formulated in the norm apply both to the current account for an LLC (credit institution) and to its clients. The first provision applies in cases where the amount on the account is sufficient to satisfy all the claims presented. In this situation, repayment is carried out in the order in which the documents were received, if the deadline for fulfilling the obligations has arrived (with an acceptance form or if there is an indication of the date in the paper itself). Exceptions to this rule may be provided for by law.

Second rule

It applies to cases where the amount to satisfy all claims is insufficient. For correct application of the sequence established in Art. 855 of the Civil Code of the Russian Federation, it is necessary to take into account judicial practice and other norms. The first and second groups of requirements are determined by paragraphs 2 and 3 of paragraph two. Paragraph 4 By the resolution of the Constitutional Court it was found to be inconsistent with constitutional provisions. According to Part 3 of Art. 79 Federal Law No. 1, norms that contradict the Basic Law lose force. It must be remembered that when adopting the resolution, the Constitutional Court was guided by the need to repay wage arrears and to the budget at the same time. Since the corresponding changes have not been made to the Civil Code, the absence of the third group of deductions is made up for every year by the federal law on the state budget.

Nuances of the norm

A current account for an LLC acts as a fund in which capital is concentrated and intended to be spent on various needs. These include wages, mandatory contributions to the budget, and insurance premiums. In accordance with Art. 855 of the Civil Code of the Russian Federation, withdrawal of these amounts is carried out after repayment of the debts specified in paragraph. 1 and 2. It follows from this rule that non-tax and tax deductions, as well as wages, are made in the order in which the relevant documentation is received. Contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund are considered contributions to the budget, in accordance with Articles 144 and 10 of the Budget Code.

Controversial point

It concerns the presence of the fourth stage in Art. 855. Lawyers often disagree about its existence. The lack of a unified position on this issue entails, in turn, contradictions in determining the number of groups in the sequence. In one case there are 6 of them, in the other - 5. The fourth group, provided for by norm 855 of the Civil Code of the Russian Federation, is preserved in a somewhat truncated form. Here you should refer to Art. 5 Federal Law No. 308. According to the norm, contributions to the budget and extra-budgetary state funds are classified in the third group. However, the provisions of paragraph. 5 clause 2 of the considered Article 855 of the Civil Code of the Russian Federation allows us to conclude that as a result of the “subtraction” indicated above, a category remains that is not included in the structure of the sequence. She is They move to the 4th group. Stages 5 and 6 are defined in paragraph 2 without additions or adjustments.

Remuneration

It is assigned to the second group in the sequence established by Article 855 of the Civil Code of the Russian Federation. When determining the semantic content of the concept of remuneration, it is necessary to use different legal sources. These, in addition to the Labor Code, include the Tax Code, as well as court decisions. Meanwhile, the sources cited contain different lists of payments. In addition, these documents, as a rule, are narrowly applied in nature and are used to resolve specific issues (payroll calculation, unified social tax, and so on). It is also worth saying that these sources contain open lists of categories. Employers, in turn, have the right to establish a payment system at their enterprises at their own discretion. As for the use of the term “wages” in paragraph 3 of clause 2 of Article 855 of the Civil Code of the Russian Federation, the legislator provided for the formation of a preferential group for contributions made by the employer to the employee for the latter’s activities under the contract (agreement). This instruction allows you to exclude other amounts not related to employment relationships.

Contributions to the budget

They are not limited to non-tax and tax amounts, contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund. These deductions include all payments sent to the budget account. They are determined by the column "Recipient's account" in the order document. Budget allocations may include, for example, rent to be transferred to an account opened in the treasury register. In practice, however, some problems arise when determining the composition of budget allocations. First of all, difficulties arise when establishing the sequence of writing off the collection amount according to the order of the bailiff. They are determined by the following circumstances. The Law “On Enforcement Proceedings” does not contain a detailed mechanism for collecting and deducting fees. However, it is known that it is subject to transfer to the federal budget. But first it must be credited to the FSSP deposit account along with other funds to repay the debt. The total amount is distributed according to the rules established by Article 110 of the above Law. In this case, the collection is transferred to the federal budget in the third place. It follows from this that in practice a situation is likely where the amount collected from the debtor will actually be used to satisfy the creditor’s claims. This, in turn, indicates that the bailiff’s resolution will, apparently, order the banking organization to transfer the fee, not to the budget, but to the FSSP account, which is opened in a regular financial structure. Accordingly, it appears that this deduction relates to the fifth group in the sequence. In this case, the bank should not make any corrections to the documentation provided by the bailiff. In this case, it is enough to make the payment in the order prescribed by law.

Tax amounts

In practice, there are differences in determining the sequence of debt removal according to the requirements of the Federal Tax Service, depending on the procedure chosen by the inspectorate for executing the decision. In cases where it is implemented by sending an order from the tax structure to the bank, the amounts from the payer’s account are written off directly to the budget of the Russian Federation. These operations belong to the third group in the sequence. If the decision is executed with the involvement of a bailiff, the amounts are debited to the FSSP account and then transferred to the budget. In this case, there is a problem with identifying the group in the withdrawal sequence. In accordance with the informal approach, it is taken into account that the amount written off to the FSSP account is ultimately subject to credit to the budget. From this we can draw the following conclusion. Collected payments act as deductions to the budget, regardless of the fact that they are transferred to it indirectly. For the correct application of the norm, it is necessary to use a formal sign - the type of account to which the funds are to be written off. The FSSP account is not included in the structure of the funds on which the amounts of the budget system are taken into account. In this regard, the collection of fines and arrears is carried out in fifth place.

Practical application of the provisions

The formal approach discussed above allows us to overcome certain difficulties. For example, the bailiff in the resolution indicated not only the arrears to the budget by decision of the tax inspectorate, but also fines and enforcement fees. The document thus contains amounts relating to different groups in the sequence. Let’s say a measure was applied to the debtor’s account to block transactions. This event, in accordance with Art. 76, part 1 of the Tax Code, does not create obstacles to the transfer of funds to the budget. In this regard, any instructions from the tax inspectorate or the owner of the account to send the appropriate amounts are executed without taking into account this measure. The same deductions, but collected by order of the bailiff, must first be credited to the FSSP account. Accordingly, in this case they cannot be classified as budget allocations. If we are guided by the formal principle, then both payments belong to the fifth group.

It follows from this that a measure that involves blocking operations will “freeze” them too. With an informal approach, fines and arrears are written off from the account regardless of the established restrictions. In this case, the performance fee will be delayed.

The Civil Code of Russia provides that if there are funds in the account, the amount of which is sufficient to satisfy all the requirements presented to the account, the debit of these funds from the account is carried out in the order of receipt of client orders and other documents for debiting (calendar priority).

If there is insufficient funds, they are written off in the order provided for in clause 2 of Art. 855 of the Civil Code of the Russian Federation.

Comment

Civil legislation allows the debiting of funds from a bank account not only by order of the client himself, but also by court decision, as well as in other cases provided for by law. If there are enough funds to satisfy all the requirements for the account, then these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority). But if there are not enough funds in the account, then the funds are written off in the order of priority specified in clause 2 of Art. 855 of the Civil Code of the Russian Federation.

There are 5 queues in total. Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents. The demands of the next queue are satisfied only after the claims of the previous queues have been satisfied. For example, debts on taxes and fees, as well as to state extra-budgetary funds, are repaid in the third place.

- first of all

- secondarily

- thirdly

- fourthly according to executive documents providing for the satisfaction of other monetary claims;

- in fifth place according to other payment documents in calendar order.

Article 856 of the Civil Code of the Russian Federation establishes the bank’s liability for improper execution of transactions on the account. In cases of untimely crediting of funds received to the client’s account or their unjustified debiting by the bank from the account, as well as failure to comply with the client’s instructions to transfer funds from the account or to issue them from the account, the bank is obliged to pay interest on this amount in the manner and in the amount provided for in Article 395 Civil Code of the Russian Federation.

Definitions from regulations

Article 855 "The order of debiting funds from the account" of the Civil Code of the Russian Federation

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:

- first of all according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;

- secondarily according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;

- thirdly according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, as well as instructions from authorities control over the payment of insurance premiums for write-off and transfer of insurance premiums to the budgets of state extra-budgetary funds;

Reasons for debiting funds from the account. Funds are debited from the account by the credit institution based on the client’s order.

Without the client's order, debiting funds on the account is permitted by a court decision, as well as in cases established by law or provided for by an agreement between the bank and the client. (Article 854 of the Civil Code of the Russian Federation.)

Art. 46 of the Tax Code of the Russian Federation stipulates in which cases a write-off can be made without the client’s order.

According to the amendments made to the Tax Code and the Federal Law “On Compulsory Pension Insurance in the Russian Federation”, from January 1, 2006, tax authorities received the right to write off small fines in an indisputable manner (5 thousand rubles - from individual entrepreneurs, 50 thousand. rub. - from organizations) from debtors’ accounts without a court decision. It is believed that these innovations will make it possible to relieve and optimize the work of the judicial system of the Russian Federation by partially abandoning the procedures and rules under which public authorities must exercise some of their powers only through the court, while administrative procedures can be used for their implementation.

The order in which funds are debited from the account. The legislation establishes two types of priority for debiting funds from an account: calendar priority and mandatory priority.

Calendar sequence means that the client’s orders to debit funds from the account are executed in the order they are received by the bank. Calendar priority applies when there are sufficient funds in the account to satisfy all requirements placed on the account.

Mandatory order is used when the funds in the account are not enough to satisfy all claims made on the account. For such cases, the law establishes priority levels for various types of requirements.

Civil legislation (Article 855 of the Civil Code of the Russian Federation) established the following mandatory order of debiting funds from the account:

  • - first stage: write-off according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the collection of alimony;
  • - second stage: write-off according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, for the payment of remuneration under copyright agreements;
  • - third stage: write-off according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment contract, as well as contributions to the Pension and other state extra-budgetary funds of the Russian Federation;
  • - fourth stage: write-off on payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third stage;
  • - fifth stage: write-off according to executive documents providing for the satisfaction of other monetary claims;
  • - sixth stage: write-off for other payment documents in calendar order.

Subsequently, the order established by the Civil Code of the Russian Federation became the subject of consideration in the Constitutional Court of the Russian Federation, as a result of which a conclusion was made about the unconstitutionality of paragraph. 4 p. 2 tbsp. 855 of the Civil Code of the Russian Federation (third stage).

Federal Law No. 186-FZ of December 23, 2003 “On the Federal Budget for 2004” established that if there are insufficient funds in the taxpayer’s account of all claims made against him, the funds are written off according to payment documents providing for payments to the budgets of all levels of the budget system of the Russian Federation and state extra-budgetary funds, as well as the transfer of funds for settlements of wages are carried out in the calendar order of receipt of the specified documents after satisfaction of the requirements of the first and second priority. bank account agreement

The order of debiting funds from the budget account and personal accounts of recipients of budget funds is shown in Art. 255 of the Budget Code of the Russian Federation.

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order in which the client’s orders and other documents for write-off are received (calendar priority), unless otherwise provided by law.

2. If there are insufficient funds in the account to satisfy all demands placed on it, funds are written off in the following order:

first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life or health, as well as claims for the collection of alimony;

secondly, according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working or who worked under an employment agreement (contract), for the payment of remuneration to the authors of the results of intellectual activity;

thirdly, according to payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for the payment of taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions from the bodies monitoring the payment of insurance premiums to write off and transfer the amounts of insurance contributions to the budgets of state extra-budgetary funds;

fourthly, according to executive documents providing for the satisfaction of other monetary claims;

fifthly according to other payment documents in calendar order.

Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.



Comments to Art. 855 Civil Code of the Russian Federation


1. Sequence of payments - the sequence determined by law for debiting funds from bank accounts according to several payment documents, the payment deadline for which has already arrived. Article 855 of the Civil Code establishes two rules for determining the priority of payments from accounts belonging to both clients and credit institutions.

The first refers to those cases when the account balance allows you to fully settle all claims made on the account. In this situation, the payment documents presented to the account must be paid in the order of the calendar order of payments, i.e. in the order in which they are received by the payer’s bank (payment is due). Exceptions to this rule may be provided by law, which does not yet exist.

2. The second rule will change if there are insufficient funds in the payer’s account to satisfy all the requirements presented to him. For this case, the article establishes six payment priority groups. The first, second and fifth stages include certain requirements, the validity of which is confirmed by the relevant executive document (Article 339 of the Civil Code). Similar claims that are not based on a writ of execution are subject to payment in sixth place.

3. Documents not paid on time due to lack of funds in the account are placed by the bank in a file cabinet in off-balance sheet account No. 9929 “Settlement documents not paid on time” (card file No. 2). In the event of a change in the legislation on the priority of payments, documents located in card file No. 2 and not paid on the date of entry into force of the relevant law must in the future be paid only taking into account the new priority of payments, and card file No. 2 must be properly revised.

4. Payments assigned to a specific group must be made after full repayment of all previous groups. In accordance with the letter of the Central Bank of the Russian Federation dated 01.03.96 N 245, debiting funds from the account for claims relating to one queue is carried out in the calendar order of receipt of documents or the occurrence of payment deadlines. This regulatory act does not determine the sequence in which payment documents assigned to one queue must be paid if, by law, they must be submitted to the bank at the same time (wages, payments to the Pension Fund of the Russian Federation, income tax, payments to the Federal Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation) . This problem has been partially solved by clause 31 of the State Tax Service Instruction dated June 29, 1995 No. 35 “On the application of the Law of the Russian Federation “On Personal Income Tax” and clause 50 of the USSR State Bank Instruction dated November 26, 1984 No. 27 “On the cash execution of the state budget of the USSR.” These regulations establish the following: If there are not enough funds in the employer’s account to pay wages in full and transfer the withheld income tax to the budget, then the tax is transferred to the budget in an amount proportional to the amount of funds paid to individuals for wages. payment orders for the transfer of withheld income tax in the column “Purpose of payment” it is indicated that taxes are transferred in amounts proportional to the balance of funds in the account. Payment orders for the transfer of social insurance contributions are issued by payer organizations in full. These orders are executed by banks after full satisfaction of the requirements. wages and transfer of taxes withheld from wages.

5. In the second and third places, settlement documents on the issuance or transfer of funds for wages are subject to payment. The list of payments included in the concept of “wages” should be determined on the basis of Instruction of the State Statistics Committee of the Russian Federation dated July 10, 1995 N 89 “On the composition of the wage fund and social payments.”

6. In practice, the question often arises of which document should be placed in file cabinet No. 2 if the client’s account does not have the funds necessary to issue funds for wages. In a letter dated November 19, 1996 No. 17-2-11/978, the Department of Methodology and Organization of Settlements of the Central Bank of the Russian Federation explained that in this case, a client’s application for the issuance of funds indicating the terms for which wages are paid can be placed in file cabinet No. 2.

7. Rule paragraph 2 of Art. 855 of the Civil Code is used to determine the priority of payments for the debts of the account owner. Therefore, it should not be used in cases where the employer’s account is used to pay the debts of its employee. The transfer of these payments can be entrusted to the organization by legislation (alimony under writs of execution, income tax, payments to the Pension Fund) or by order of the employee (voluntary alimony, payments for goods purchased on credit, etc.). The question arises in what order the corresponding settlement documents should be paid. If these deductions from the employee’s salary had not been made, he would have received the amounts due to him in the third place and would have had the opportunity to pay his debts on his own. Therefore, it would be illogical to make such payments in the sixth place. Consequently, the amounts of deductions made by the employer from the employee’s salary must be transferred to the same queue as funds for wages, i.e. to the third. The only exceptions are transactions involving the transfer of alimony amounts on the basis of writs of execution - the first stage.

8. In practice, there are many cases when tax inspectorates make demands on taxpayers and their banks to transfer taxes not in the fourth place, but in the first place. They base their claims on the norm of the joint letter of the Ministry of Finance of the Russian Federation (N 76), the State Tax Service of the Russian Federation (N VG-6-09/597) and the Central Bank of the Russian Federation (N 318) dated 08.22.96. Meanwhile, this letter contradicts paragraph 2 of Art. 855 of the Civil Code and therefore is not subject to application (see Resolutions of the State Duma of October 11, 1996 N 682-II GD and N 683-II GD // RG. 10.22.96).

9. Practitioners often experience quite serious difficulties when determining the order of debiting from the account the amounts of penalties to be paid into the budget and extra-budgetary funds. These sanctions can be considered as a “payment” or “deduction” to the budget or to the corresponding extra-budgetary fund, which is discussed in paragraph. third and fourth paragraph 2 of Art. 855 GK. Therefore, these amounts must be transferred to the same queue to which the urgent payment or arrears are to be transferred (i.e., respectively, to the third or fourth, and not to the sixth priority).

10. The order of payments established by Art. 855 of the Civil Code, applies only to non-cash payments, incl. when foreclosure is applied to the debtor's non-cash funds. When foreclosure is applied to other property of the debtor, the order established by Art. Art. 420 - 423 Civil Procedure Code. If a legal entity is declared bankrupt, payments from its account are made in the order provided for in Art. 64 Civil Code.

11. If the payer has several accounts in the same bank, the order of payments established by Art. 855 of the Civil Code, applied to each account separately.

Write-off of funds from the debtor's current account carried out in accordance with the provisions of the Civil Code. The basic rules are established by Article 855 of the Code. In practice, difficulties may arise when writing off amounts based on payment documents received by the bank. Problems arise especially often if the account is frozen by order of the executive authorities. Often bank employees do not know what to do with funds received from a blocked account. Let us further consider the specifics of the provisions of Article 855 and the features of their application.

General information

If there is an amount on the account sufficient to repay the claims presented by creditors, the transfer is made as the client’s orders and other payment documents are received. In this case, there is a calendar sequence of debiting funds from the current account. If other rules are provided for a particular case, then Art. 855 does not apply.

The order of debiting funds from the current account

It is applied if there is insufficient amount on the account to pay off all the claims presented. Article 855 establishes the following procedure for writing off funds from the current account of an enterprise or individual:

  1. According to writs of execution involving the transfer or issuance of amounts as compensation for harm to health/life, as well as containing demands for the collection of alimony.
  2. According to IL drawn up for the payment of severance pay and earnings to persons who worked or are working under contracts. In the same queue there are writs of execution issued for writing off funds for transferring remuneration to the authors of intellectual work products.
  3. According to payment documents involving the issuance/transfer of wages to persons working under a contract, on instructions from the tax inspectorate for the payment of arrears to the budgets of all levels and control authorities for the payment of insurance premiums.
  4. According to writs of execution providing for the payment of other claims.
  5. For other payment documents. In this case, the calendar will apply.

Transfers within one group are made as payment documents are received.

Explanations

The order of debiting funds from the current account represents a certain sequence established by law. It is necessary for the timely and complete repayment of claims on documents that have already become due. Article 855 provides for two write-off rules. The first applies to cases where the balance of the amount on the account allows you to pay off all the claims presented. In such a situation, payments are made as payment papers arrive. A similar rule applies when satisfying the requirements of one group.

The order of debiting funds from a current account upon arrest

Difficulties often arise when deciding whether a banking organization is obliged to continue to implement the decision to block the account if at first the amounts are missing or insufficient, but subsequently begin to arrive and accumulate. At the same time, payment orders begin to arrive in the financial structure or there are already documents containing the requirements of groups 1-3. Federal Law No. 389 supplemented the provisions. In particular, changes were made to Article 81 (Part 6). According to the norm, if there are no necessary amounts on the account or there are not enough of them, the financial structure suspends operations or continues blocking until the decision is fully executed or the arrest is lifted. These additions have been in effect since January 1, 2012. According to Article 76 of the Tax Code, the suspension of transactions on a bank account implies the termination of all payments. However, there is a clause in the legislation. Blocking of transactions does not apply to claims, the repayment of which, according to the law, is carried out before the fulfillment of obligations to pay debts on taxes and fees, insurance premiums, fines, and penalties.

Important point

Another question that often arises in practice is whether the bank should postpone the execution of payment orders belonging to groups 1-3 until the required amount has accumulated on the account? If you answer this question positively, it turns out that it will be violated. This is due to the fact that in this case, payment documents of group 5 will receive priority over orders related to compensation for harm to health, payment of benefits, earnings, royalties under copyright agreements, as well as tax deductions. The arrest must not violate the order established by Article 855. If it is imposed by an employee of the FSSP on the amounts provided for payment in group 5, payment documents related to 1-3 gr. are first executed.

Accounting

How is the procedure for debiting funds from a current account reflected? On loan account 51 go through all expense transactions. The postings will be like this:


Additional group

There is currently debate about the existence of a fourth phase of payments. Accordingly, the ambiguity of this point gives rise to ambiguity of opinions on the issue of the number of groups themselves. According to most experts, the additional queue is present, but in a somewhat truncated form. Taking into account the wording of Article 5 of Federal Law No. 308, we can conclude that budget payments and contributions to extra-budgetary funds are classified in the 3rd group. But as a result of “exclusion” from the fourth stage, a category of payments arises that does not fall into other groups, including the third. These are contributions to off-budget non-state funds. Thus, an additional group appears - in practice it is a fourth. The 5th and 6th stages are determined by article 855 without changes.

Features of documentation

Debiting funds from a current account drawn up with different papers. Among them there is also For this document a form is provided. 0401060. Filling out rules are given in Appendix 1 to Central Bank Regulation No. 383-P. When accepting an order, the banking structure is obliged to check:


Sender Notifications

If the order is correctly executed and there are sufficient funds in the account for electronic settlements, the financial institution accepts the document for execution. In this case, the bank notifies the sender of the paper about the start of the procedure. If the order is issued on paper, the employee of the financial institution puts the date of receipt, signature and stamp. The copy containing the marks is returned to the sender no later than the next day (working day). If the order is executed incorrectly, the bank sends an electronic notification about the cancellation of the transaction. In this case, the notice must indicate the reason for cancellation. If the order is executed on paper, appropriate marks are placed on it. The document is certified by the signature of the responsible employee and a stamp.

Features of payments

If there are insufficient funds in the account, orders are not accepted for execution and are canceled (returned) no later than the next day. Exceptions are the amounts to be transferred:

  1. Budgets, extra-budgetary funds, as well as other amounts established by Article 855 in paragraph 2.
  2. At the request of claimants.
  3. Based on an agreement with a banking structure.

The specified documents are placed in the group of those not executed on time. Funds are written off for them in accordance with Article 855.

Partial transfer

For its implementation, a form f. 0401060. On the front side of the paper in the upper right corner, the bank employee places the appropriate mark (“Partial payment”). On the back of the order you must indicate:

This information may be included in an appendix to the order. It is compiled in any form. The corresponding rules are present in paragraphs 4.4 and 2.10 of the Central Bank Regulation No. 383.

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