Priority of debiting funds from the current account: instruction

осуществляется в соответствии с положениями ГК. Write-off of funds from the settlement account of the debtor is carried out in accordance with the provisions of the Civil Code. The basic rules are established by Article 855 of the Code. In practice, there may be difficulties in processing the writing-off of amounts on incoming payment documents to the bank. Especially often, problems arise if the p / s is frozen by an executive order. Often bank employees do not know what to do with funds coming in for a blocked account. Let us further consider the specifics of the provisions of Article 855 and the peculiarities of their application.

General information

If there is sufficient funds to pay off claims submitted by creditors, the transfer is made as the client's instructions and other payment documents arrive. . In this case there is a calendar about the alternation of writing-off of funds from the settlement account . If other rules are provided for an individual case, Art. 855 does not apply.

Priority of debiting funds from the current account

It is applied if there is an insufficient amount on the p / s, to pay off all claims made. 855 clause establishes the following procedure for writing off funds from the settlement account of the enterprise or physical entity:

1. According to the executive sheets, which presume the transfer or issue of amounts as compensation for harm to health / life, as well as containing demands for recovery of alimony.
2. According to IL, drawn up for the payment of severance pay and earnings to persons who worked or worked under contracts. In the same queue, there are executive sheets drawn up for writing off funds for transferring remuneration to the authors of products of intellectual labor.
3. On payment documents that presuppose the issuance / transfer of amounts of remuneration of labor to persons working under the contract, on behalf of the tax inspection for payment of arrears for mandatory contributions to budgets of all levels and control bodies for payment of insurance premiums.
4. On executive sheets providing for the repayment of other claims.
5. On other payment documents. . In this case, there will be a calendar sequence for writing off cash from a settlement account .

Transfers in the same group are made as soon as payment documents are received.

Explanations

представляет собой определенную последовательность, установленную законодательством. The order of debiting money from a settlement account is a certain sequence established by law. It is necessary for timely and full repayment of claims on documents, the period of which has already come. The 855 article provides for two cancellation rules. The first applies to cases where the balance of the amount on p / s allows you to pay off all the claims made. In this situation, payments are made as the payment papers arrive. A similar rule applies to meeting the requirements of one group.

Priority of debiting funds from the settlement account at the time of arrest

Often there are difficulties in deciding whether the banking organization is obligated to continue the execution of the decision to block the r / c, if at first the amounts are either missing or insufficient, and then start to arrive and accumulate. At the same time, payment orders begin to arrive in the financial structure or documents containing requirements of 1-3 groups already exist. FZ No. 389 supplemented the provisions of Law No. 229. In particular, changes were made to Article 81 (Part 6). According to the norm, if there are no necessary amounts or not enough for p / c, the financial structure suspends operations or continues blocking until the execution of the ruling is completed or the arrest is lifted. These additions are effective from 01.01.2012. According to Article 76 of the Tax Code, the suspension of operations at the p / s implies the termination of all payments. In this case, there is a reservation in the legislation. Blocking of operations does not apply to claims, the repayment of which, under the law, is carried out until the fulfillment of obligations for payment of tax arrears, insurance premiums, fines, penalties.

An Important Moment

Another question that often arises in practice is whether the bank should postpone the execution of payment orders relating to groups 1-3 before the required amount is accumulated on the bank. будет нарушен. If the answer to this question is yes, then it turns out that the procedure for writing off money from the settlement account at the time of arrest will be violated. This is due to the fact that in this case, payment documents of the 5th group will receive priority over assignments related to compensation for harm to health, payment of benefits, earnings, royalties, as well as tax deductions. The arrest should not violate the priority set by article 855. In case of its imposition by employees of the FSSP on the amounts envisaged for payment in group 5, first payment documents relating to 1-3 gr. Are executed.

Accounting

How is the procedure for writing off funds from a current account? On the loan ac. 51 pass all expenditure operations. Postings will be as follows:

1. Db cc. 60 (66, 91.2, 76, and so on). 51 - payment of obligations under the terms of the contract.
2. Db cc. 68 Cd. 51 - deduction of budget payments.
3. Db cc. 69 Cd. 51 - payment of contributions. At the same time, separate subaccounts are opened for settlements with the FSS, FFOMS, and the FIU.
4. Db cc. 70 (71, 73) Cd. 51 - repayment of obligations to employees.
5. Db cc. 75.1 Cd. 51 - payment of dividends to participants.

Additional group

At present, disputes are being held about the existence of the fourth stage of payments. Accordingly, the ambiguity of this moment gives rise to ambiguity of opinions on the question of the number of the groups themselves. According to most experts, the additional queue is present, however in a somewhat truncated form. Taking into account the revision of Article 5 of Federal Law No. 308, it can be concluded that budget payments and deductions to off-budget funds are attributed to the 3rd gr. 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 deductions to non-budget non-state funds. Thus, an additional group appears - in practice being the fourth. The 5th and 6th lines are determined by Article 855 without any changes.

Features of documenting

оформляется разными бумагами. Write-off of funds from the settlement account is made out by different papers. Among them there is a payment order. For this document is provided f. 0401060. The rules for completion are given in Appendix 1 to the Regulation of the Central Bank No. 383-P. When accepting an order, the banking structure must check:

1. The reliability of the digital signature (in electronic form) or the correspondence of the seal and the autograph of the responsible person to the available samples.
2. Absence of adjustments to the document.
3. Presence of obligatory requisites, correctness of their instructions.
4. The sufficiency of the amount for p / s to meet the requirements.

Sender notifications

In case of correct execution of the instruction and availability of funds on the account in sufficient quantity in electronic settlements, the financial organization accepts the document for execution. In this case, the bank notifies the sender of the paper about the beginning of the procedure. If the instruction is executed on paper, the employee of the financial structure sets the date of receipt, signature and stamp. The instance containing the marks is returned to the sender no later than the next day (the worker). If the instruction is not executed correctly, the bank sends an electronic notification of the cancellation of the transaction. In this case, the notice must indicate the reason for the cancellation. If the instruction is executed on paper, the appropriate notes are placed on it. The document is certified by the signature of the responsible employee and stamp.

Features of payments

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

1. Budgets, off-budget funds, as well as other amounts established by Article 855 in paragraph 2.
2. At the request of the collectors.
3. Based on the agreement with the banking structure.

These documents are placed in a group of unexecuted in time. Write-offs for them are made in the order of 855 articles.

Partial transfer

For its implementation, the form f is also used. 0401060. On the front side of the paper in the upper corner on the right, the bank's employee is marked with a corresponding mark ("Partial payment"). On the reverse side of the order, you must specify:

1. The number of the payment.
2. The date and number of the order.
3. The amount of payment and balance at the r / c.
4. Signature.

This information can be included in the attachment to the instruction. It is made in an arbitrary form. Corresponding rules are present in clauses 4.4 and 2.10 of the Central Bank Regulation No. 383.