The order of write-off of funds insufficiency. The order of debiting funds from the current account: instructions. Payments under writ of execution

Since December 14, 2013, changes have been made to. Has changed the sequence of debiting money from a bank account.

Article 855
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 debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.
2. If the funds on the account are not enough to satisfy all the claims made against it, the funds are debited in the following order:
first of all, under executive documents providing for the transfer or issuance of funds from an account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;
secondly, under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance benefits and wages with persons working or working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity;
thirdly, under payment documents providing for the transfer or issuance of funds for payroll settlements with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for paying taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions of the bodies controlling the payment of insurance premiums to write off and transfer the amounts of insurance premiums to the budgets of state non-budgetary funds;
V fourth turn on executive documents providing for the satisfaction of other monetary claims;
in the fifth place for other payment documents in the order of calendar priority.
Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.

The first and second stages are executive documents (compared to the existing norms, the content of the purpose of writing off funds has not undergone fundamental changes).

The third stage is the write-off of funds for wages, collection orders of tax authorities and the authorities of the Pension Fund of the Russian Federation and the FSS of Russia for the payment of taxes and insurance premiums, respectively.

In this case, we mean the forced repayment of debts on the payment of mandatory payments.

The fourth stage is other executive documents.

Fifth priority - other voluntary payments, including payment orders for the payment of taxes, fees, insurance premiums, penalties and fines for transfer to the budget of the Russian Federation (early tax payments were processed with the third priority).

Therefore, from January 01, 2014, banks do not accept for execution payment orders issued with the wrong order.

A taxpayer who learns that due to an error made in the payment order, the tax is not reflected in the personal account, must take certain actions. Read the topic "" about them.

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 debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.

On December 23, 1997, the Constitutional Court of the Russian Federation, having considered the case at the request of the Presidium of the Supreme Court of the Russian Federation to verify the constitutionality of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and part six of Article 15 of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation", adopted a Resolution which recognized the provision of paragraph four of clause 2 of Article 855 of the Civil Code of the Russian Federation as inconsistent with the Constitution of the Russian Federation, establishing the priority of debiting funds from bank accounts according to payment documents for settlements on wages with citizens in relation to writing off funds for payments to the budget. The adoption of the said Decree resulted in the abolition of the benefits in the payment of wages established by Federal Law No. 110-FZ of August 12, 1996 "On Amendments and Additions to Paragraph 2 of Article 855 of the Civil Code of the Russian Federation".

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, there may be difficulties in processing the write-off of amounts for payment documents received by the bank. Especially often problems arise if the account is frozen by order of the executive authorities. Often, bank employees do not know what to do with funds coming 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 pay off the claims presented by creditors, the transfer is made as the client's instructions 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 any particular case, Art. 855 does not apply.

The sequence of debiting funds from the current account

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

According to writ of execution involving the transfer or issuance of amounts as compensation for harm to health / life, as well as containing requirements for the recovery of alimony.
According to IL compiled for the payment of severance pay and earnings to persons who worked or are working under contracts. In the same queue there are writ of execution issued to write off funds for the transfer of remuneration to the authors of products of intellectual work.
According to payment documents involving the issuance / transfer of wages to persons working under a contract, on behalf of the tax inspectorate for the payment of debts to the budgets of all levels and control bodies for the payment of insurance premiums.
Writs of execution providing for the repayment of other claims.
For other payment documents. In this case, the calendar will apply.

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

Explanations

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

The sequence of debiting funds from the current account upon arrest

Difficulties often arise when deciding whether a banking organization is obliged to continue the execution of the decision to block the account, if at first the amounts are not available or they are not enough, and then they begin to flow and accumulate. At the same time, payment orders begin to arrive in the financial structure or there are already documents containing requirements of groups 1-3. Federal Law No. 389 supplemented the provisions. In particular, changes were made to 81 articles (part 6). According to the norm, if there are no necessary amounts or there are not enough of them on the account, the financial institution suspends operations or continues blocking until the decision is fully executed 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 settlement account implies the termination of all payments. However, there is a caveat in the law. The 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 is accumulated on the account? If the answer to this question is positive, then it will turn out that it will be violated. This is due to the fact that in this case, payment documents of the 5th group will receive priority over instructions related to compensation for harm to health, payment of benefits, earnings, remuneration under copyright agreements, as well as tax deductions. Arrest must not violate the order established by Article 855. In the event of its imposition by an employee of the FSSP on the amounts provided for payment in group 5, payment documents related to 1-3 gr.

accounting

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

Additional group

Currently, there are disputes 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 groups themselves. According to most experts, an additional queue is present, but in a somewhat truncated form. Taking into account version 5 of article FL No. 308, we can conclude that budget payments and contributions to extra-budgetary funds are assigned to the 3rd gr. But as a result of "exclusion" from the fourth order, a category of payments arises that does not fall into other groups, including the third. These are deductions to off-budget non-state funds. Thus, an additional group appears - in practice being the fourth. The 5th and 6th queues are determined by 855 articles without changes.

Documentation Features

Write-off of funds from the current account issued with different papers. Among them is present and For this document f. 0401060. The rules for filling out are given in Appendix 1 to the Regulation of the Central Bank 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 on 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 beginning of the procedure. If the order is issued on paper, the employee of the financial structure puts the date of acceptance, signature and stamp. An instance containing marks is returned to the sender no later than the next day (working). If the order is executed incorrectly, the bank sends an electronic notification about the cancellation of the operation. The notice must state the reason for the cancellation. If the order is issued on paper, appropriate marks are put on it. The document is certified by the signature of the responsible employee and a stamp.

Features of making payments

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

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

These documents are placed in the group of non-executed on time. Write-off of funds for them is carried out in the order of Article 855.

Partial enumeration

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

This information may be included in the annex to the order. It is in any form. The relevant rules are contained in paragraphs 4.4 and 2.10 of the Regulations of the Central Bank No. 383.

Federal Law No. 345-FZ of December 2, 2013 "On Amendments to Article 855 of Part Two of the Civil Code of the Russian Federation" (entered into force on December 14, 2013)

The Civil Code of the Russian Federation is supplemented with provisions that funds for paying off tax debts and for calculating wages are debited from the account within the same queue

Federal Law No. 345-FZ of December 2, 2013 amended the provisions of Art. 855 of the Civil Code of the Russian Federation, the order of debiting funds from the debtor's account if they are not enough to satisfy all the requirements. Now the Civil Code of the Russian Federation has been supplemented with a rule that, in order to satisfy the requirements of both a public law and a private law nature, funds are debited from a bank account as part of the third stage.

Thus, from December 14, 2013, as part of the third stage under paragraph 2 of Art. 855 of the Civil Code of the Russian Federation satisfies the requirements:
- according to payment documents on the transfer or issuance of funds for settlements with persons working under an employment contract (contract);
- on instructions from tax authorities to write off and transfer debts on payment of taxes and fees to the budgets of the Russian Federation;
- on instructions from the bodies of control over the payment of insurance premiums for writing off and transferring these amounts to the budgets of state non-budgetary funds.

In addition, the Law provides for the fourth and fifth stages of debiting funds. As part of the fourth queue, write-offs are now made under executive documents providing for the satisfaction of monetary claims that were not included in the first, second and third queues, as part of the fifth - write-offs under other payment documents in the order of calendar priority.

Previously, the legislator attributed to the third priority the write-off of wages of persons working under an employment contract, and deductions to some extra-budgetary funds: PFR, FSS, MHIF (paragraph 4, clause 2, article 855 of the Civil Code of the Russian Federation). Payments to the budget (tax arrears) and extra-budgetary funds not included in the third priority were made within the fourth priority.

According to the Decree of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P, the procedure in accordance with which the write-off of salaries and deductions to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Compulsory Medical Insurance Fund has priority in the queue in relation to arrears in tax payments was declared unconstitutional. Part 3 of Art. 79 of the FKZ of 21.07.1994 N 1-FKZ provides that provisions recognized as inconsistent with the Constitution of the Russian Federation become invalid.

To eliminate the resulting gap, a mechanism was developed that takes into account the legal position of the Constitutional Court of the Russian Federation and regulates the sequence of debiting funds from the account in case of their insufficiency to cover all claims. The provision on this priority order was contained in the Federal Law of March 26, 1998 N 42-FZ "On the Federal Budget for 1998" and for 16 years passed from one federal law on the budget to another.

According to this provision, before amendments are made to the Civil Code of the Russian Federation, the write-off of the wages of employees under labor contracts and tax arrears should be reduced to a single third queue, within which deductions are made in the order of receipt of settlement documents. This provision is enshrined in the amended version of the Civil Code of the Russian Federation, which entered into force on December 14, 2013.

It should be noted that the legislation provides for a procedure according to which, in the event of liquidation of an organization, payment of wages under employment contracts has priority over tax payments (Article 64 of the Civil Code of the Russian Federation).

A more detailed commentary on the Law can be found in the material "Document of the week of December 17, 2013".

"Document of the week of December 17, 2013":
THE ORDER OF WRITE-OFF FROM A BANK ACCOUNT IS CHANGED WHEN THERE IS INSUFFICIENT CASH ON IT (FEDERAL LAW OF 02.12.2013 N 345-FZ)

In accordance with Federal Law No. 345-FZ of December 2, 2013 "On Amendments to Article 855 of Part Two of the Civil Code of the Russian Federation" (hereinafter referred to as Law No. 345-FZ), in case of insufficient funds in a bank account, payments are made according to the requirements of the budget and extra-budgetary funds will be written off in the third place, as well as funds for settlements of wages with persons working under an employment contract (contract), and for the payment of insurance premiums.

In this situation, all the requirements of the budget and off-budget funds will be satisfied within the third stage of payments, and not the third and fourth stages, as previously envisaged.

The order of debiting funds from the account in case of their insufficiency to satisfy the requirements has been brought into line with the decision of the Constitutional Court of the Russian Federation

Law N 345-FZ establishes that in the event of insufficient funds in a bank account, funds are written off in the third place according to payment documents providing for the transfer or issuance of funds for settlements with persons working under an employment contract (contract), instructions from tax authorities for write-off and transfer of debts on payment of taxes and fees to the budgets of the Russian budgetary system, as well as instructions from the bodies of control over payments! oh insurance premiums for writing off and transferring the amounts of insurance premiums to the budgets of state non-budgetary funds (new version of paragraph 4, clause 2, article 855 of the Civil Code of the Russian Federation).

According to Law N 345-FZ, in the fourth place there will be a write-off under executive documents providing for the satisfaction of other monetary claims.

Recall that earlier, in the third place, write-offs were made according to payment documents on the transfer or issuance of funds for settlements on wages with persons working under an employment contract (contract), as well as on instructions to write off funds to the Pension Fund of the Russian Federation, the FSS of the Russian Federation and the Compulsory Medical Insurance Fund. In the fourth queue, write-offs were made according to payment documents providing for those payments to the budget and extra-budgetary funds that are not provided for in the third queue.

These norms were somewhat vague, since the issue of delimiting the order of payments to the budget and extra-budgetary funds could be resolved in various ways, depending on whether it was possible to make third place only those not paid in the charter! the statutory deadlines for the amount of taxes and payments of an indisputable nature (arrears) on instructions from the tax authorities, or voluntary payments can also be made according to the requirements of the budget and extra-budgetary funds (in order of calendar priority).

The need to amend the rules on the order in which funds are debited from a bank account in case of insufficient funds arose long ago. According to the Decree of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P, these provisions (paragraph 4, paragraph 2, article 855 of the Civil Code of the Russian Federation in the previous version) are recognized as inconsistent with the Constitution of the Russian Federation, since, within the meaning of paragraph. 5 p. 2 art. 855 of the Civil Code of the Russian Federation (in the previous version) excluded the possibility of making voluntary tax transfers on a priority basis, the payment deadline! which has not yet expired.

In accordance with the indicated position of the Constitutional Court of the Russian Federation, a clause was introduced into the annual laws on the federal budget that if there is a shortage of funds in the payer's bank account, payments to the budget and extra-budgetary funds are subject to write-off in the third place (see, for example, Part 1 of Art. 5 of the Federal Law of 03.12.2012 N 216-FZ "On the federal budget for 2013 and for the planning period of 2014 and 2015").

There were no difficulties in judicial practice either. when applying the legal norms on the order of debiting funds from the payer's bank account in the situation provided for in par. 1 p. 2 art. 855 of the Civil Code of the Russian Federation.
Judicial practice on the application of the law on the order of debiting funds from a bank account:
- Decision of the FAS of the North-Western District of 09/06/2012 in case N A52-4197 / 2011;
- Decree of the Federal Antimonopoly Service of the Volga District of 03.02.2011 in case N A55-11156/2010;
- Decree of the Federal Antimonopoly Service of the Moscow District dated September 28, 2010 N KA-A40 / 10420-10 in case N A40-134038 / 09-112-1021.

In fact, in accordance with Law N 345-FZ, the annual "amendment" in paragraph 2 of Art. 855 of the Civil Code of the Russian Federation, contained in the laws on the federal budget, is included directly in the named norm of the Code.

Exceptions to this rule may be provided for by law, which is not yet in place. The same rule (calendar order of payments) is established for debiting funds from the account for claims relating to one queue (see the last part of paragraph 2 of the commented article). 2. The second rule is applied in case of insufficient funds on the payer's account to satisfy all the claims made against him. In this case, paragraph 2 of Art. 855 of the Civil Code establishes six groups of order of payments. For its correct application, it is necessary to take into account judicial practice and subsequent legislation. The first and second stages of payments are determined by the second and third paragraphs of paragraph 2 of Art. 855 GK. The fourth paragraph (the third order of payments) was declared inconsistent with the Constitution (part 1 of article 19) by the Resolution of the Constitutional Court of the Russian Federation of December 23, 1997

Article 855 of the Civil Code of the Russian Federation. sequence of debiting funds from the account

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 22.08.96.
Meanwhile, this letter contradicts paragraph 2 of Art. 855 of the Civil Code and therefore is not applicable (see Resolutions of the State Duma dated 11.10.96 N 682-II of the State Duma and N 683-II of the State Duma // RG.

22.10.96). 9.

Practitioners often experience quite serious difficulties in determining the order of debiting from the account of the amounts of penalties to be paid to the budget and extrabudgetary funds. These sanctions can be considered as a "payment" or "deduction" to the budget or to the relevant off-budget fund, referred to in para.

the third and fourth paragraphs of 2 Art. 855 GK.

Article 855

In addition, the payment of royalties. 3 Current remuneration of employees. In the same queue - writing off debts on mandatory payments, but precisely by order of the tax authority (off-budget fund). 4 Deductions on the basis of executive documents for other monetary claims 5 All other payments in order of priority on the calendar date. For example, current (voluntary) payments on taxes and insurance premiums.

Including those made by tax agents for personal income tax. We note right away that the procedure for writing off funds, enshrined in Article 855 of the Civil Code of the Russian Federation, fully corresponds to the value of the order of payment in the payment order for personal income tax in 2018.
Thus, in a standard situation - when the company has enough funds in its settlement accounts - there should not be a problem with the priority.

We are talking about the rules for filling out the "Priority of payment" field in the payment order for personal income tax in 2018. What does this income tax payment field mean and what rules apply to it.

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1 Where on the form
2 What to specify
3 Priority according to the Civil Code of the Russian Federation
4 How to avoid rejection

Where on the form According to the law, filling out a payment order in 2018 for personal income tax is performed on a form, which is enshrined in Appendix No. 2 of the Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P. As you can see, the "Priority of payment" in the payment order for personal income tax in 2018 is field 21.
What to specify As a general rule, the field in question can take one of five values - from "1" to "5". Let's explain why.

Online journal for an accountant

Documents not paid on time due to lack of funds on the account are placed by the bank in a card index to off-balance account N 9929 “Settlement documents not paid on time” (card file N 2). In the event of a change in the legislation on the order of payments, documents that are in card file No. 2 and not paid for on the date of entry into force of the relevant law, in the future should be paid only taking into account the new order of payments, and card file No. 2 should be properly reviewed.
4.

Payments assigned to a certain group must be made after the 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, funds are debited from the account for claims related to one queue, made in the order of the calendar order of receipt of documents or the maturity of payment.

The sequence of payments, clause 2, article 855 of the Civil Code of the Russian Federation

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

Info

Therefore, the accountant of the organization in the field "Priority of payment" in the payment order for personal income tax in 2018 calmly puts down the value "5". Since income tax is included in the 5th line after deductions for executive documents and salary payments that the accounting department of the enterprise must make (see.

table).

Attention

How to avoid refusal In practice, some divisions of banks, when accepting payments for personal income tax, may refuse to accept them due to incorrect indication of the order of payment. However, this position is against the law. There is a Regulation on the rules for transferring money, which was approved by the Central Bank of Russia on June 19, 2012 No. 383-P.

According to it, credit institutions independently approve internal documents on the procedure for accepting for execution (revoking, returning, canceling) orders and payment orders. However, they should not run counter to Regulation No. 383-P.
N 21-P "In the case of checking the constitutionality of paragraph 2 of Article 855 of the Civil Code of the Russian Federation and part six of Article 15 of the Law of the Russian Federation "On the fundamentals of the tax system in the Russian Federation" in connection with the request of the Presidium of the Supreme Court of the Russian Federation" (collection of laws of the Russian Federation. 1997. N 52. St. 5930). Therefore, this rule should not apply. It should be remembered that the Constitutional Court proceeded from the need to make payments to the budget and wages at the same time. Given that the legislator has not yet made changes to the Civil Code that correspond to the position of the Constitutional Court of the Russian Federation indicated above, the sequence of payments to be applied is specified annually in the federal law on the federal budget.

For 2006, it was established by Art. 26 of the Federal Law of December 26, 2005 N 189-FZ "On the federal budget for 2006" (SZ RF.

Article 855 of the Civil Code of the Russian Federation, the order of payments in 2018

the Russian Federation, as well as instructions from the bodies controlling the payment of insurance premiums to write off and transfer the amounts of insurance premiums to the budgets of state extra-budgetary funds; fourthly, according to executive documents providing for the satisfaction of other monetary claims; in the fifth place for other payment documents in the order of calendar priority. Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents. Commentary on Art. 855 of the Civil Code of the Russian Federation Judicial practice. By Resolution of the Constitutional Court of the Russian Federation of December 23, 1997 N 21-P, the provision of the fourth paragraph of paragraph 2 of Article 855 of the Civil Code of the Russian Federation was recognized as inconsistent with the Constitution of the Russian Federation, Article 19 (part 1) (third priority). Another commentary on Art. 855 of the Civil Code of the Russian Federation 1.
Otherwise, even if there is a total balance on the personal account that exceeds the amount of the requirements, these requirements cannot be met. In addition, the write-off of funds from budget accounts is unacceptable in accordance with Art. 239

of the Budget Code (see: Commentary on the Budget Code of the Russian Federation / Under the editorship of A.N. Kozyrin. M .: EKAR, 2002. P. 555 - 559. Author of the commentary to Art.

D.L. Komyagin). 6. The rule of the commented article on the priority of payments is applied only when making non-cash payments, incl. when foreclosing on non-cash funds of the debtor, which is carried out through a bank. When foreclosing the debtor's property through a bailiff, the sequence established by Art.

In practice, the question often arises of which document should be placed in card index No. 2 if the client’s account does not have the funds necessary for issuing funds for wages. In a letter dated November 19, 1996 N 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 can be placed in card file No. 2 indicating the terms for which wages are paid. 7. The rule of paragraph 2 of Art. 855 of the Civil Code is used to determine the priority of payments for the debts of the account holder. Therefore, it should not be used in cases where the account of the employing organization is used to pay the debts of its employee.