Write-off of funds from the debtor's current account is carried out in accordance with the provisions of the Civil Code. The basic rules establish 855 article 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 the funds coming in for a blocked account. Let us further consider the specifics of the provisions of Article 855 and the features of their application.

priority of debiting funds from a current account

General information

If there is a sum on p / c that is sufficient forrepayment of claims presented by creditors, the transfer is made as the client's orders and other payment documents arrive. In this case, there is a calendar yearalternation of debiting funds from a current 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 a p / cinsufficient amount to pay off all claims made. 855 clause establishes the following procedure for debiting funds from the company's current account or physical entity:

  1. According to the executive sheets, which presume the transfer or issue of amounts as compensation for harm to health / life, and also containing demands for the recovery of alimony.
  2. For IL, drawn up for the payment of severance payand earnings for 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. According to payment documents, includingthe issuance / transfer of amounts of remuneration of labor to persons working under the contract, on behalf of the tax inspectorate for payment of arrears for mandatory deductions 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, the calendar priority of debiting funds from a current account.

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

the order of debiting money from the settlement account at the time of arrest

Explanations

Priority of debiting funds from the current account represents a specificconsistency established by law. It is necessary for timely and full repayment of claims on documents, the period of which has already come. In 855 the article provides for two rules for writing off. The first applies to cases where the balance of the amount on p / s allows you to pay off all the claims made. In such a 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 resolving the issue ofwhether the banking organization is obliged to continue the execution of the decision to block the r / s, if at first the amounts are absent 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 p / c does not have the necessary amounts or is insufficient, 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 on the river account implies the termination of all payments. In this case, there is a reservation in the legislation. Blocking of operations does not apply to claims that, according to the legislation, are repaid before fulfillment of obligations for payment of debts on taxes and fees, insurance premiums, fines, penalties.

the procedure for debiting funds from the settlement account at the time of arrest

Important point

Another issue that often arises in thepractice - should the bank postpone the execution of payment orders related to the 1-3 groups, before the required amount is accumulated on the bank account? If the answer is yes, then it turns out that the procedure for debiting funds from the settlement account at the time of arrest will be violated. The reason is that in this case the payment documents of the 5th group will receive priority over assignments related to compensation for harm to health, payment of benefits, earnings, royalties, and 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.

Accounting

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

  1. Db cc. 60 (66, 91.2, 76, etc.) Cd. 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. In this case, separate subaccounts are opened for settlements with the FSS, FFOMS, and the FIU.
  4. Db cc. 70 (71, 73) Cd count. 51 - repayment of obligations to employees.
  5. Db cc. 75.1 Cd. 51 - payment of dividends to participants.
    procedure for debiting funds from a current account for a loan

Additional group

Currently there is a debate about the availability offourth line 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, an 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, there is an additional group - in practice being the fourth. The 5th and 6th lines are determined by Article 855 without any changes.

Features of documenting

Write-off of funds from your current account it 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 (with electronic form) or the correspondence of the seal and autograph of the responsible person to the available samples.
  2. No correction of the document.
  3. Presence of obligatory requisites, correctness of their instructions.
  4. Sufficiency of the amount for p / s to meet the requirements.
    the procedure for debiting funds from the company's current account

Sender notifications

In case of correct execution of the instruction andavailability 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 puts 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. Thus in the notice the reason of cancellation should be underlined. 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.

writing off of money from the settlement account is made out

Features of payments

In case of insufficient funds on 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 on 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.
    write-off of funds from the debtor's current account

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.