The disclosure of bank accounts to individuals allows the implementation of the norms of the Civil Code of the Republic of Kazakhstan, which establishes in Article 1 the equality of participants in civil legal relations, that is, the provided Regulations of the Central Bank equalize citizens and legal entities. At the same time, this rule allows the transfer to the bank account of an individual of all the circumstances of the agreement that are currently provided by credit institutions for clients - legal entities. As well as circumstances arising from the agreement on the obligations of the credit institution to transfer funds from the account of an individual or to receive funds in favor of a client - an individual.

The legislator provided for the organization of opening bank accounts for individuals, showed a list of necessary documents, including a card with sample signatures. So point 1.1.4. The Regulations “On the procedure for making non-cash payments by individuals in the Republic of Kazakhstan” states:

To open a current account, an individual must submit the following documents:

• - passport or other document certifying identity in accordance with the legislation of the Republic of Kazakhstan;
• - “Card with samples of signatures and seal impressions”;
• - other documents provided for by law or bank account agreement.

The Regulations also provide for the possibility of carrying out transactions on an individual’s account on the basis of a settlement document drawn up both by the individual himself and by the credit institution on behalf of the client, provided that there is a provision in the bank account agreement that gives the credit institution the right to synthesize a settlement document on his behalf.

Clause 1.1.7. provides for the right of an individual to ensure the disposal of funds in the account to a second individual on the basis of a power of attorney drawn up in accordance with the requirements of the law. Also, depending on the circumstances of the agreement, long-term instructions from individuals to transfer funds from the account may be provided.

The organization and conditions for the implementation of non-cash payments on orders from individuals without opening a bank account, containing the configuration of the order, the system for enrolling and confirming the enrollment of orders of citizens, the content of the bank’s obligations to transfer funds, as well as the system for paying for settlement services are established by the bank.

The system and conditions for the execution of non-cash payments by credit institutions must be brought to the attention of individuals in one configuration or another, including by posting information in customer service areas.

Clause 1.2.1. The provisions determine that without opening a bank account, operations are carried out to move funds taken from individuals that are not associated with the implementation of their business activities in favor of legal entities and individuals. Such money transfer operations can be carried out when citizens pay utility bills, make tax and other payments without limiting the amount.

A document form specialized for filling out by individuals for the purpose of transferring funds without opening a bank account is developed by banks independently or in coordination with relevant departments. Such departments can be utilities, heat and power complex enterprises, telephone and mobile communications, gas supply organizations and many others.

An invariable circumstance for the approval by credit institutions of documents that are the basis for the implementation of transactions for the movement of funds on behalf of individuals without opening bank accounts is the presence in them of all the necessary details, on the basis of which the institutions carry out payment orders of form 0401060, determined by the Bank of Kazakhstan, for the transfer of borrowed funds. funds for their intended purpose.

Payment orders for the transfer of funds from the current account of an individual, filled out and executed by the individual, are taken by the bank or drawn up by it at the request of the individual when there are funds in his current account. A bank account agreement may provide for the payment of payment orders presented by an individual if there are insufficient funds in his current account due to the loan provided by the bank. Partial payment of payment orders is not allowed.

An individual may give the bank the right to periodically transfer funds from a current account if this is stipulated in the bank account agreement. In this case, the individual submits an application to the bank in two copies, in which he entrusts the bank to transfer funds to the appropriate bank accounts during the established period. Such an application must contain all the necessary details, such as: full name of the payer, current account number of the payer, TIN of the recipient, date of transfer and frequency of payments, validity period of the application, and other additional details necessary for the implementation of the application, and additional circumstances at the request of the client, in including giving the bank the right to correct the amount of funds written off when transforming tariffs for services, subscription fees, and more.

When executing a funds transfer based on an individual’s application for a periodic transfer of funds, the bank draws up a payment order in the number of copies required to implement the settlement transaction. The payment order is filled out in accordance with requests for filling out payment documents, taking into account certain specifics that are specified in the Regulations “On the procedure for making non-cash payments by individuals in the Republic of Kazakhstan.”

The account holder may cancel his application giving the bank the right to periodically transfer funds from his current account by submitting an appropriate application to the bank. The submitted application is contained in the procedure established by the bank.

Payment orders can be made:

• 1. transfer of funds for goods supplied, work performed, services rendered;
• 2. transfers of funds to budgets of all levels and to extra-budgetary funds;
• 3. transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them;
• 4. transfer of funds for other purposes provided for by law or agreement.

Payment orders are accepted by the bank regardless of the availability of funds in the payer's account.

The following types of payment documents are used on the territory of the Republic of Kazakhstan:

• · payment order - a method of making a payment and (or) transfer of money, which requires the sender to present an instruction to the receiving bank to transfer the amount of money specified in this instruction in favor of the beneficiary;
• · payment request-order - a method of making a payment in which the sender’s bank submits a demand to the sender of money for the payment of money in the amount specified in such a request, on the basis of and with the attachment of documents confirming the specified demand. The payment request-order is subject to execution by the bank of the sender of the money only if there is acceptance by the sender of the money;
• · direct debit of a bank account - a method of making a payment in which money is withdrawn from the sender of the money and transferred to the benefit of the beneficiary on the basis of the prior permission of the sender of the money for the specified withdrawal, valid for a certain period of time and (or) within a certain amount of money. Payment by direct debit to a bank account is carried out on the basis of an agreement between the sender of money and his bank, according to which the sender of money agrees to the withdrawal of money from his bank account based on the beneficiary's claims for goods delivered, work performed or services rendered, with the relevant documents attached to the above agreement;
• · payment card - a means of accessing money through electronic terminals or other devices, which contains information that allows the holder of such a card to make payments, receive cash, exchange currencies and other operations determined by the issuer of the payment card and on its terms;
• · check - a payment document containing a written order from the drawer to the receiving bank, based on an agreement between them to pay the amount of money specified in such an order to the check holder;
• · bill of exchange - a payment document of a strictly established form, containing a unilateral unconditional monetary obligation.
• · collection order - a payment method used to withdraw money from the bank account of the sender of money without his consent.

1. Regulation No. 222-P provides for the possibility of settlements by payment orders not only for current accounts, but also for deposit accounts (clause 1.3). Moreover, securing this opportunity in relation to deposit accounts does not mean it is impossible to carry out other settlement operations on these accounts.

It is also necessary to take into account that under a bank deposit agreement of any type concluded with an individual, the bank is obliged to issue the deposit amount or part thereof upon the first request of the depositor. Moreover, the condition of the agreement on the citizen’s renunciation of the right to receive a deposit upon first demand is void (clause 2 of Article 837 of the Civil Code of the Russian Federation). The same approach should apply to the transfer of the contribution or part of it to other persons.
Regulation No. 222-P does not allow partial payment of payment orders (clause 2.2), that is, if there is no agreement between the bank and an individual on crediting an account, a payment order can only be issued for an amount not exceeding the balance in the account.
However, it is allowed for an individual to grant the bank the right to periodically transfer funds from his current account (clause 2.3 of Regulation No. 222-P). This operation is convenient, for example, for an individual to pay utility bills and other payments that are made for a certain period.
It can be carried out if there is a provision in the bank account agreement regarding the bank’s right to draw up a settlement document on behalf of an individual. In this case, in
The bank is provided with an application for periodic transfer of funds (clause 2.42.5 of Regulation No. 222-P). This application can be canceled by an individual at any time (clause 2.7).

1. The main features of payments by individuals under letters of credit are related to the execution of documents, given that an individual can transfer to the bank the right to draw up a letter of credit, which must be based on the conditions specified by this individual in the application for opening a letter of credit (clause 3.2.3 of Regulation No. 222 -P).

Unlike payment orders, partial payments under a letter of credit are allowed (clause 3.5.2 of Regulation No. 222-P), unless in the letter of credit or in the application for opening a letter of credit the payer has not directly indicated the prohibition of partial payments under the letter of credit (clause 3.2 of Regulation No. 222-P) P).
Regulation No. 222-P establishes that when making non-cash payments, individuals can use all types of letters of credit established by law (clause 3.1).
A letter of credit used by individuals is intended for settlements with one recipient: an individual, an individual entrepreneur or a legal entity (clause 3.1.2 of Regulation No. 222-P). In this case, the recipient, an individual, when receiving funds under a letter of credit, is exempt from the need to draw up a register of accounts, and simply submits a list of documents provided for by the terms of the letter of credit in any form (clause 3.5 of Regulation No. 222-P).
Payment of funds under a letter of credit is made only by bank transfer (clause 3.5.2 of Regulation No. 222-P), that is, by transferring funds to the recipient’s bank account.
In the latter case, it is necessary to take into account that settlements with the participation of citizens not related to their business activities can be made in cash without limiting the amount (clause 1 of Article 861 of the Civil Code of the Russian Federation).
Therefore, in my opinion, the specified obligation to pay funds under a letter of credit only by bank transfer means the following.
An individual can pay his creditors in cash for the main obligation; the Bank of Russia cannot prohibit this. However, if the parties to this obligation have chosen such a form of non-cash payments as payments by letters of credit, they must comply with the relevant requirements of the Bank of Russia.

1. When making non-cash payments with the participation of individuals, checks that are issued by banks and are not used for settlements through divisions of the Bank of Russia settlement network can also be used (clauses 4.2 and 4.6 of Regulation No. 222-P).

In this case, individuals can act both as a drawer and as a check holder (clause 4.4 of Regulation No. 222-P).
If an individual acts as a check drawer, he must have funds in the bank that he has the right to dispose of by issuing checks (clause 4.4 of Regulation No. 222-P).
If an individual acts as a check holder, then, based on the fact that Regulation No. 222-P regulates non-cash payments, the amount of payments on the check must be credited to his bank account.
Therefore, the check holder can present the check directly to the bank servicing the drawer if he has an account with this bank.
If he does not have an account with this bank, the check must be presented through the bank servicing the check holder's account. Accordingly, this will already be the use of checks in interbank relations.
However, given the absence of instructions from the Bank of Russia to pay checks only by non-cash payment, this procedure, in my opinion, does not exclude the possibility of paying checks in cash.

1. Only a collection order is used as a payment document for collection payments involving individuals (clause 5.1 of Regulation No. 222-P).

Regulation No. 222-P, as it relates to settlements for collection, is subject to application when collecting under enforcement documents if they are presented through the bank serving the recoverer, that is, through the issuing bank (clause 5.2).
However, there are two exceptions to consider:
If a legal entity acts as a recoverer, then Regulation No. 2-P (clause 5.4) is subject to application;
If the writ of execution is presented directly to the bank servicing the debtor, which collectors and individuals have the right to do, then Bank of Russia Regulation No. 221-P dated March 26, 2003 “On the procedure for receiving and
execution by credit institutions and divisions of the settlement network of the Bank of Russia of enforcement documents presented by creditors and individuals,” which came into force on April 27, 2003.
In addition, Regulation No. 222-P is used in cases provided for by the main agreement, subject to the provision of the servicing bank with the right to write off funds from the payer’s account without his order (clause 5.2).
It is impossible to write off from the accounts of individuals in an indisputable manner on the basis of the provisions of the law without receiving a writ of execution. This procedure can only apply to legal entities.
When making collection payments with the participation of individuals, partial execution of collection orders is allowed (clause 5.5 of Regulation No. 222-P).

More on the topic Features of the use of non-cash payment forms by individuals:

1. Forms of non-cash payments: payment orders, payment requests-orders, debit transfers, checks, bills, letters of credit
2. Forms of non-cash payments: settlements by payment requests, payment orders, payment requests by orders, checks, letters of credit, through bills of exchange, plastic cards and others

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individuals

1.1. Implementation of non-cash payments by individuals on a current account.

1.1.1. For the purposes of these Regulations, a current account of an individual means a bank account opened for an individual in a bank on the basis of a bank account agreement providing for settlement transactions not related to business activities.

1.1.2. When making non-cash payments on current accounts by individuals, the forms of non-cash payments established by law may be used, taking into account the features provided for in this Regulation.

1.1.3. The bank writes off funds from the current account of an individual by order of the account owner or without his order in cases provided for by law, on the basis of settlement documents within the limits of funds available in the account.

A file of unpaid settlement documents for an individual’s current account is not maintained.

If there are no funds in the current account of an individual at the time of debiting the funds, as well as the right to receive a loan, including an overdraft, provided for in an agreement between the bank and the individual, settlement documents are not subject to execution and are returned to payers or collectors in the manner established by the Regulations of the Bank of Russia dated October 3, 2002 N 2-P “On non-cash payments in the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on December 23, 2002 N 4068; March 21, 2003 N 4300; June 30, 2004 N 5880; May 25, 2007 N 9547 ("Bulletin of the Bank of Russia" dated December 28, 2002 N 74, dated April 2, 2003 N 17, dated July 7, 2004 N 39, dated June 6, 2007 N 33) (hereinafter referred to as the Regulations of the Bank of Russia N 2-P).

(see text in the previous edition)

1.1.4 - 1.1.5. No longer in force on December 29, 2011. - Directive of the Bank of Russia dated December 12, 2011 N 2748-U.

(see text in the previous edition)

1.1.6. If the data specified by an individual in the bank account agreement changes, he notifies the bank about this in the manner and within the time frame established by the agreement. When changing the last name, first name or patronymic, an individual presents to the bank a new identification document, on the basis of which a new “Card with sample signatures and seal imprints” is issued, form N 0401026 of the All-Russian Classifier of Management Documentation OK 011-93 (hereinafter referred to as card f. 0401026 ) in accordance with the procedure established by the Bank of Russia. A copy of the identification document is placed in the client's legal file.

(as amended by Bank of Russia Directive No. 2748-U dated December 12, 2011)

(see text in the previous edition)

1.1.7. Lost force on December 29, 2011. - Directive of the Bank of Russia dated December 12, 2011 N 2748-U.

(see text in the previous edition)

1.1.8. Settlement documents used when making non-cash payments by individuals on their current accounts are filled out by the individual in accordance with the requirements of the Bank of Russia for filling out settlement documents established by Bank of Russia Regulation N 2-P, taking into account the features established by this Regulation, on document forms, included in the All-Russian Classifier of Management Documentation OK 011-93 (class "Unified System of Banking Documentation").

1.1.9. Payment documents are filled out by individuals using office equipment, a computer, or by hand with a pen with paste or black, blue or purple ink. When filling out settlement documents using office equipment or by hand, the second and subsequent copies of settlement documents can be made using black, blue or purple carbon paper. It is permitted to use the second and subsequent copies of settlement documents obtained using duplicating equipment, provided that the copying is made without distortion.

1.1.10. Payment documents filled out by individuals are accepted by the bank for execution if the first copy of the payment document contains the signature of the individual stated in the card f. 0401026.

1.1.11. An individual may grant the bank the right to draw up a settlement document on his behalf, if this is provided for in the bank account agreement.

The bank fills out a settlement document on behalf of the client on the basis of the client’s application, drawn up in the form established by the bank, containing all the details necessary for the transfer of funds, taking into account the specifics established by these Regulations in relation to the applicable forms of non-cash payments. The specified application, together with the settlement document, is placed in the documents of the day as the basis for debiting funds from the client’s account. In this case, the settlement document filled out by the bank is drawn up with the signatures of bank officials who have the right to sign settlement documents and with the bank's seal.

1.1.12. Payment documents can be issued in the form of a document on paper or electronically using analogues of a handwritten signature in the manner established by law, regulations of the Bank of Russia and a bank account agreement between the bank and an individual.

1.1.13. When the bank accepts payment documents, they are checked in accordance with the requirements established by Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” registered by the Ministry of Justice of the Russian Federation on March 29 2007 N 9176; October 23, 2007 N 10390 ("Bulletin of the Bank of Russia" dated April 16, 2007 N 20-21; dated October 31, 2007 N 60) (hereinafter referred to as Bank of Russia Regulation N 302-P), Bank of Russia Regulation N 2-P and by this Regulation. Payment documents executed in violation of established requirements will not be accepted.

(clause 1.1.13 as amended by Bank of Russia Directive No. 1965-U dated January 22, 2008)

(see text in the previous edition)

1.1.14. When transferring funds by an individual from his current account to the bank account of a legal entity or to the current account of an individual, as well as to other accounts (deposit account, account for settlements using bank cards), including the accounts of the payer himself, as well as legal person from his bank account to the current account of an individual (deposit account, account for settlements using bank cards) in the payment document in the "Payer" field, if the individual is a payer, in the "Recipient" field, if the individual is a recipient , the full surname, name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name) of the individual from whose account (to the account) the funds are transferred are indicated. When transferring funds by an individual, the payer's taxpayer identification number (TIN) (if any) is also indicated in the payment document in the payment document, and in the cases provided for in Article 7.2 of the Federal Law of August 7, 2001 N 115-FZ " On combating the legalization (laundering) of proceeds from crime and the financing of terrorism" (Collected Legislation of the Russian Federation, 2001, N 33, Art. 3418; 2002, N 30, Art. 3029; N 44, Art. 4296; 2004, N 31, Art. 3224; 2005, N 47, Art. 4828; 2006, N 31, Art. 3446, Art. 3452; 2007, N 16, Art. 1831; N 31, Art. 3993, Art. 4011; N 49 , Art. 6036; 2009, N 23, Art. 2776; N 29, Art. 3600) (hereinafter referred to as the Federal Law), in the “TIN” field of the payer the taxpayer identification number (TIN) of the individual (if any) is indicated or in field "Payer" after full name of an individual - address of place of residence (registration) or place of stay. When indicating the address of residence (registration) or place of stay, it is allowed to use abbreviations that make it possible to definitely establish this information about the payer.

(as amended by Bank of Russia Directives No. 1965-U dated January 22, 2008, No. 2281-U dated August 26, 2009)

(see text in the previous edition)

Information about the payer - an individual can be communicated by the bank - the sender of the payment to the recipient bank in another way agreed with it, including using software and hardware.

To highlight information about an individual specified in the “Payer” field, the “//” symbol is used. Information about an individual in this field is indicated in the following sequence: Full name. of an individual, symbol "//", address of place of residence (registration) or place of stay, symbol "//".

(paragraph introduced by Bank of Russia Directive No. 2281-U dated August 26, 2009)

1.1.15. Transfer by a legal entity of funds from its bank account in favor of several individuals who are clients of one bank (amounts of wages, social payments and in other cases in accordance with the legislation of the Russian Federation) is carried out in accordance with the terms of the agreement concluded by the legal entity with a bank serving individual recipients, or a bank account agreement concluded by a legal entity with the bank serving it. In this case, the transfer of funds is carried out in the total amount by payment order of a legal entity using the register. The register, drawn up in a form agreed with the bank, must contain bank details, full name, account details of individuals, amounts to be credited to the accounts of individuals, signed by authorized persons of the legal entity who have the right to sign settlement documents, and certified stamp or issued in electronic form using an analogue of a handwritten signature.

(as amended by Bank of Russia Directive No. 2748-U dated December 12, 2011)

(see text in the previous edition)

Payment order on form f. 0401060 is filled out by a legal entity in accordance with the requirements of Bank of Russia regulations on filling out settlement documents established by Bank of Russia Regulation N 2-P, taking into account the following features:

The "Recipient" field indicates the name and location of the bank in which individuals' accounts are opened;

The "Amount" field indicates the total amount to be transferred to the accounts of individuals;

In the "Purpose of payment" field, the purpose of the payment is indicated, and also a link is made to the transfer of funds according to the register, its number, and date.

The transfer of the register to the recipient's bank is carried out by a legal entity independently or by the bank servicing it (if there is this condition in the bank account agreement) in accordance with the agreement between the payer's bank and the recipient's bank, by any means, including using communication means that make it possible to reliably establish that the information or the document comes from a party to the contract. The transfer of the register to the recipient's bank must be carried out within a time period that ensures that the bank credits funds received to its correspondent account (sub-account) under a payment order to the accounts of individuals (current accounts, deposit accounts, accounts for settlements using bank cards) in separate amounts, not later than the day following the day of receipt of the settlement document.

If the register is not received within the prescribed period, the funds are reflected in the account for the amounts received in correspondent accounts until it is clarified to take measures to credit the funds for their intended purpose. After the expiration of the period established by Bank of Russia Regulation No. 302-P for clarification, the amounts of the unexplained purpose must be returned to the payer’s bank.

(as amended by Bank of Russia Directive No. 1965-U dated January 22, 2008)

(see text in the previous edition)

If there is a bank account of a legal entity and accounts of individuals to which funds are to be transferred, in one bank the register can be submitted to the bank along with a payment order for the transfer of funds in the total amount.

1.2. Carrying out operations to transfer funds on behalf of individuals without opening a bank account.

1.2.1. Without opening a bank account, operations are carried out to transfer funds received from individuals that are not related to their business activities in favor of legal entities and individuals.

1.2.2. The procedure and conditions for carrying out transactions for transferring funds on behalf of individuals without opening a bank account, including the procedure for paying for settlement services, as well as the bank’s obligations to transfer funds, are established by the bank in accordance with the requirements of legislation and regulations of the Bank of Russia.

The procedure and conditions for carrying out transactions for the transfer of funds on behalf of individuals without opening a bank account are brought to the attention of individuals in a form accessible for review, including by posting information at customer service points, including internal structural divisions of the bank, and are considered accepted by the individual when he signs a document for the transfer of funds.

1.2.3. Banks carry out operations to transfer funds on behalf of an individual without opening a bank account on the basis of a document submitted by the individual. The form of the document intended to be submitted (filled out) by individuals when transferring funds without opening a bank account is established by banks or the relevant recipients of funds to whom payments are sent, and is applied provided that the document or the agreement of the bank with the recipient of funds provides for all details necessary for transferring funds, the taxpayer identification number (TIN) of the individual (if available), and in cases provided for in Article 7.2 of the Federal Law, a unique assigned transaction number (if available), the taxpayer identification number (TIN) of the individual (if available) or the address of the place of residence (registration) or place of stay, on the basis of which banks fill out a payment order on the form f. 0401060.

Cashless payments- these are settlements (payments) made without the use of cash, that is, by transferring a certain amount from one account of a credit institution to another, which are accompanied by the offset of mutual claims. Banks are intermediaries in such operations, that is, such payments are transferred to their accounts.

This form of payment speeds up the turnover of funds and reduces the amount of cash that is needed for circulation. This form of payment is the most preferable for doing business today.

According to the current legislation, settlements between legal entities, as well as settlements with the participation of citizens related to their business activities, are made by bank transfer.

Settlements between these persons can also be made in cash. But there is an essential condition for this provision: the maximum amount of cash settlements between legal entities under one transaction is equal to 60 thousand rubles.

Thus, if an organization makes cash payments under one agreement, these payments should not exceed 60 thousand rubles. At the same time, she has the opportunity to pay for this transaction by bank transfer, for which no limits have been established. If cash payments are made under several agreements, the maximum amount of cash payments should not exceed 60 thousand rubles. for each contract separately. Therefore, if the contract amount exceeds the specified amount of 60 thousand rubles, the payment must be made in cashless form.

Now let's move on to the types of non-cash payments. You can choose one of the following types of calculations:

• settlements by payment orders;
• settlements under a letter of credit;
• payments by checks;
• collection settlements;
• settlements with payment requirements.

To carry out such calculations, the following payment documents are used, corresponding to each type of such calculations:

• money orders;
• letters of credit;
• checks;
• payment requirements;
• collection orders.

The total period for making non-cash payments should not exceed:

• two operational days within the territory of a subject of the Federation;
• five operational days within the territory of the Russian Federation.

If we talk about the advantages and disadvantages of such payment systems, we can highlight the following provisions:

Pros:

1. Flexibility of payments, since “chains” of transactions with various additional payments can be serviced.
2. Availability of bank documents, i.e. easy provability of calculations.
3. Impossibility of fraud with counterfeit money, “dolls”, etc.
4. Reducing costs associated with the transportation of cash, its accounting and storage;
5. Unlimited period of storage of funds in bank accounts;
6. Lack of a cash register and the need for its maintenance;
7. All cash is subject to mandatory delivery to the Bank after three days from the moment it is received at the cash desk (with the exception of funds for paying employees - salaries, which can be kept in the cash register for no more than 5 days), that is, cash is still subject to mandatory transfer in a non-cash form, so the initial non-cash payment will allow you to avoid making additional transactions with the bank and save time and money.

Minuses:

1. There is a danger of encountering or becoming dependent on the Bank’s “problems”, that is, difficulties or even the impossibility of transferring or withdrawing money from the account.
2. Increase in expenses associated with the appearance of various additional payments to the Bank for transactions performed.
3. A regular cash flow is required to pay for bank services and pay salaries to employees, which is not very convenient for starting small entrepreneurs;
4. Constant interaction with the bank is required, which includes certain costs;

Basically, this type of payment has clear advantages over cash payment, and the disadvantages can be eliminated if you carefully approach the issue of choosing a Bank and work within the framework of current legislation. Good luck!

What is cashless payment? What does non-cash payment mean?

What is cashless payment?

What does non-cash payment mean?

Cashless payments– a payment made without the use of cash, that is, money is credited to the recipient’s Bank account from the payer’s bank account through the bank. Non-cash payments are carried out through the bank, using mutual offsets, clearing settlements, credit cards, checks, bills. The functions that non-cash payments perform: accelerates the circulation of funds, reduces the need for cash when making transactions; reduces cash circulation costs. The non-cash movement of money is difficult to hide from regulatory authorities, therefore the state promotes the growth of the share of non-cash payments in the country's monetary circulation.

To make most non-cash payments, an individual must open a current account with a bank. The bank can make a money transfer on behalf of an individual and without opening an account (this option will be discussed below), with the exception of postal transfers. A current account is opened on the basis of a bank account agreement, which provides for settlement transactions not related to business activities. To open a current account (conclude a bank account agreement), an individual submits the following documents to the bank:

— passport or other document proving identity in accordance with the legislation of the Russian Federation;

— “Card with samples of signatures and seal imprints” of form 0401026 of the All-Russian Classifier of Management Documentation OK 011-93 (hereinafter referred to as f. 0401026), drawn up in the manner established by the Bank of Russia (Instruction of the Central Bank of June 21, 2003 No. 1297-u “On the procedure for issuing cards with samples of signatures and seal impressions");

— other documents provided for by law and/or bank account agreement.

If the data specified by an individual in the bank account agreement changes, he notifies the bank about this in the manner and within the time frame established by the agreement. When changing the last name, first name or patronymic, an individual presents to the bank a new identification document, on the basis of which a new f. card is issued. 0401026.

An individual has the right to grant another individual (trusted person) the right to dispose of funds in his current account on the basis of a power of attorney, which is certified by the bank in the presence of the principal and certified by the bank's seal. The power of attorney can also be certified by a notary. If a power of attorney is used, an additional card f. is provided to the bank. 0401026. The principal can terminate the power of attorney to manage the current account by submitting a corresponding application to the bank.

The bank writes off funds from the current account of an individual by order of the account owner or without his order (for example, by court decision) on the basis of settlement documents within the limits of funds available in the account. If there are no funds in the current account of an individual at the time of debiting the funds, as well as the right to receive a loan, including an overdraft, provided for in an agreement between the bank and the individual, settlement documents are not subject to execution and are returned to payers or collectors in the manner established by Regulation No. 2 -P.

The ability of an individual to make non-cash transfers in foreign currency directly depends on whether such a person is a resident of the Russian Federation for the purposes of currency regulation. In turn, citizens of the Russian Federation are recognized as residents, with the exception of those permanently residing or temporarily staying (on the basis of a work or study visa) in a foreign country for at least a year (subclause “a”, paragraph 6, part 1, article 1 of the Law of December 10, 2003 N 173-FZ).

Cases when non-cash transfers in foreign currency are permitted and prohibited

Transfers in foreign currency between residents and non-residents, as well as between non-residents, are carried out without restrictions (Articles 6, 10 of Law No. 173-FZ).

Transfers in foreign currency between residents are prohibited, except in established cases, including (clauses 12, 13, 17, part 1, article 9 of Law No. 173-FZ):

• transfer from the Russian Federation in favor of resident individuals to their accounts in banks outside the territory of the Russian Federation, subject to restrictions on the amount;
• transfer by a resident in the Russian Federation from a bank account outside the territory of the Russian Federation in favor of resident individuals to their bank accounts in the territory of the Russian Federation;
• transfer from your bank accounts in the territory of the Russian Federation in favor of resident spouses or close relatives to their bank accounts in the territory of the Russian Federation or abroad.

Residents can also make transfers of foreign currency to their own bank accounts both in the Russian Federation and abroad. There are no restrictions on the amount in this case.

Non-cash transfers in foreign currency can be carried out either from an account opened with a bank or without opening such an account.

Non-cash transfers from an account opened with a bank

When making a wire transfer in foreign currency from your account, you need to contact the bank where you have an account and submit certain documents.

So, you will need to present a document proving your identity and provide information about the recipient of the transfer (full name, name and details of the bank in which the recipient has an account, and the recipient’s account number). In addition, you will need to submit documents that the bank may request from you in order to implement currency control, including (Part 4 of Article 12 of Law No. 173-FZ; Clause 1 of Bank of Russia Directive No. 1868-U dated July 20, 2007 ):

1) when making a transfer for an amount exceeding USD 5,000 (or the equivalent at the Bank of Russia exchange rate on the date the funds were written off), information on confirmation of the recipient’s currency and accounting status (that the recipient is a non-resident). Banks independently determine in what form such information should be provided. This could be, for example, a copy of the recipient’s foreign citizen’s passport or an indication of the recipient’s non-resident status in the “Purpose of payment” column of the payment document;

2) when making a transfer to your bank account outside the territory of the Russian Federation - a notification submitted by the resident to the tax authority at the place of his registration about the opening of this account with a mark from the tax authority on its acceptance. This notification is provided only when making the first transfer. In the future it is not required;

3) when making a transfer to your spouse or close relative - documents (copies thereof) confirming the relationship, in particular a citizen’s passport, birth or marriage certificate.

The specified documents are not required if you are making a transfer to your spouse or relative to his account opened in a bank outside the territory of the Russian Federation for an amount not exceeding $5,000 (or the equivalent at the Bank of Russia exchange rate on the date the funds were written off).

Wire transfers without opening an account

Non-cash transfers without opening an account to individuals are carried out through money transfer systems.

To implement them, you need to make sure that there are service points of the selected system in the country and city where the recipient of the money transfer is located. As a rule, service points are banks with which payment systems have contractual relations.

At the payment system service point, you will need to present a document proving your identity and provide information about the recipient of the transfer (full name of the transfer recipient, country, city). After depositing funds into the cashier, you will be given a control code or other transfer identifier. This information will need to be passed on to the recipient of the transfer so that he can receive the funds.

A transfer without opening a bank account is carried out within no more than three working days from the date of provision of cash for such a transfer (Part 5 of Article 5 of the Law of June 27, 2011 N 161-FZ).

When making a transfer from the Russian Federation without opening a bank account through an authorized bank, there is also a restriction on the transfer amount. Thus, a transfer within one business day through one bank cannot exceed an amount equivalent to $5,000 at the Bank of Russia exchange rate on the date of application for the transfer (clause 5, 9, part 3, article 14 of Law No. 173- Federal Law; Directive of the Bank of Russia dated March 30, 2004 N 1412-U).

Note!

When a foreign state introduces bans on payment systems whose operators are registered by the Bank of Russia, a non-cash transfer without opening an account can be carried out from the Russian Federation to such a state if the payment system operators, payment infrastructure service operators, foreign organizations (except for foreign banks and credit organizations), on the basis of agreements with which the translation is made, are under the control of Russian organizations (Parts 1, 2, Article 19.1 of Law No. 161-FZ).

Features of electronic money transfer

Non-cash transfer without opening a bank account is also possible when transferring electronic funds (hereinafter referred to as EMF) using electronic payment systems (for example, WebMoney, Yandex.Money and Qiwi). At the same time, EMF transfers in foreign currency are subject to the requirements of the currency legislation of the Russian Federation (Part 3 of Article 5, Part 24 of Article 7 of Law No. 161-FZ).

Help.Electronic money

Electronic means are those funds that are previously provided by an individual to the EDS operator to fulfill his monetary obligations to third parties and in respect of which this individual has the right to transmit orders exclusively using electronic means of payment (clause 18 of Article 3 of Law N 161-FZ) .

In this case, an individual can provide funds to the e-money operator with or without using a bank account.

Also, funds in his favor can be provided to the EDS operator by organizations or individual entrepreneurs, if such a possibility is provided for in an agreement between an individual and the EDS operator. In turn, the latter creates a record of the amount of funds provided to him (Part 2, 4, Article 7 of Law No. 161-FZ).

The transfer of EDS in favor of their recipients is usually carried out on the basis of an order from an individual - the payer, and in some cases - at the request of EDS recipients. At the same time, EMF payers and recipients can be clients of one or several EMF operators (Parts 7, 8, Article 7 of Law No. 161-FZ).

As a rule, a transfer is carried out by simultaneous acceptance by the e-money operator of the payer’s order, reducing its e-money balance and increasing the recipient’s e-money balance by the amount of the transfer. A transfer using a payment card specially designed for this purpose is carried out within no more than three working days after the EDS operator accepts the payer’s order. A shorter period may be provided for by an agreement between the e-money operator and the payer or by the rules of the payment system. After this, the EDS transfer becomes irrevocable and the payer’s monetary obligations to the EDS recipient are terminated (Clause 26, Article 3, Parts 10, 11, 15, 17, Article 7 of Law No. 161-FZ).

The regulation on non-cash payments in the Russian Federation was approved by the instruction of the Central Bank of the Russian Federation on October 3, 2002 No. 2-P. does not apply to the procedure for making non-cash payments involving individuals. The procedure for making non-cash payments with individuals is established by Part 2 of the Civil Code of the Russian Federation, the Federal Laws “On the Central Bank of the Russian Federation (Bank of Russia)”, “On Banks and Banking Activities” and the Regulations on the procedure for making non-cash payments by individuals in the Russian Federation, approved by the Central Bank RF 01.04.2003 No. 222-P.

Non-cash payments are carried out by individuals through credit institutions and their branches licensed by the Central Bank of the Russian Federation, which provides for the opening and maintenance of bank accounts for individuals and (or) the implementation of money transfers on behalf of individuals without opening bank accounts (with the exception of postal transfers).

When making non-cash payments on current accounts by individuals, the forms of non-cash payments established by law (settlements by payment orders, settlements under letters of credit, settlements by checks, settlements for collection) may be used, taking into account the features provided for by the above-mentioned Regulations.

The bank writes off funds from the current account of an individual by order of the account owner or without his order in cases provided for by law, on the basis of settlement documents within the limits of funds available in the account.

Without opening a bank account, operations are carried out to transfer funds received from individuals that are not related to their business activities in favor of legal entities and individuals 11 Shupletsova, Yu. I. Financial law: lecture notes. -- 3rd ed. add. and processed - M.: Yurait-Izdat, 2009. -P.160.

Forms of non-cash payments

Forms of non-cash payments and the conditions for their use are discussed in Chapter 1 of the Regulations on non-cash payments in the Russian Federation, approved by the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P. The legal basis for non-cash payments is defined in Chap. 46 Civil Code of the Russian Federation - Calculations.

In accordance with Art. 862 of the Civil Code of the Russian Federation “Forms of non-cash payments”, non-cash payments between business entities can be made in the following forms: settlements by payment orders; settlements under a letter of credit; payments by checks; collection settlements; in other forms provided for by law, banking rules established in accordance with it and business customs applied in banking practice.

Let's take a closer look at some of these forms.

Settlements by payment orders (Fig. 1).

This form of non-cash payments allows the organization - the owner of the current account to transfer funds to the account of the organization - the recipient of the funds, for example, to the bank account of a supplier of goods or services. The conditions for the bank to execute payment orders, liability for non-execution or improper execution are defined in Article 863 of the Civil Code of the Russian Federation and Article 866 of the Civil Code of the Russian Federation.

Rice. 1.

A payment order is an order from the account owner (payer) to the bank servicing him, documented as a settlement document, to transfer a certain amount of money to the recipient's account opened in this or another bank.

Payment orders can be made:

Transfers of funds for goods supplied, work performed, services rendered;

Transfers of funds to budgets of all levels and to extra-budgetary funds;

Transfers of funds for the purpose of returning / placing credits (loans) / deposits and paying interest on them;

Transfers of funds for other purposes provided for by law or agreement.

The payment order is valid for 10 days, not counting the day it is issued.

Payments by payment orders are the simplest form of payment. Currently, about 90% of settlement transactions in the Russian Federation are carried out using payment orders.

Settlements under letters of credit. Legal regulation of settlement by letters of credit is carried out in § 3 Ch. 46 of the Civil Code of the Russian Federation and Ch. 4 - 6 parts I of the Regulations on non-cash payments in the Russian Federation

A letter of credit is a conditional monetary obligation accepted by a bank (hereinafter referred to as the issuing bank) on behalf of the payer to make payments in favor of the recipient of funds upon presentation by the latter of documents that comply with the terms of the letter of credit, or to authorize another bank (hereinafter referred to as the executing bank) to make such payments. A letter of credit is intended for settlements with one recipient of funds.

This form of payment is a method of non-cash payments between counterparties, in which, when making payments under a letter of credit, the bank acting on behalf of the payer to open a letter of credit (issuing bank) undertakes to make payments in favor of the recipient of funds upon presentation of documents that comply with all the conditions of the letter of credit, or grant authority to another bank (executing) to make such payments. The executing bank may be the issuing bank, the recipient bank, or another bank.

A letter of credit is one of the most complex and at the same time reliable forms of payment, which, due to various inconsistencies in legislation, is little used in Russia. Meanwhile, in international trade it is one of the most popular forms of non-cash payments, allowing counterparties to feel protected from improper actions of the other party. With optimally formulated conditions and requirements for the documents against which it is paid, a letter of credit provides the buyer with the maximum guarantee of receiving the goods (works, services) specified in it. Responsibility for the correct issuance of funds lies with the executing bank, which is obliged to check the availability and compliance with the letter of credit of the documents specified as the basis for the payment of funds. To strengthen control over the correct payment of funds, the main agreement and the application for a letter of credit may provide for a condition on the acceptance of the letter of credit given by the buyer’s representative to the executing bank. The buyer's representative, located at the place of shipment, personally verifies the fact and correctness of the shipment and accepts payment under the letter of credit 11 Trade turnover. Right. Practice. Regulatory trends. Meteleva Yu. A. Jurisprudence. 2008. -P.88.

Banks can open the following types of letters of credit:

Covered (escrowed) and uncovered (guaranteed);

Revocable and irrevocable (can be confirmed).

When opening a covered (deposited) letter of credit, the issuing bank transfers, at the expense of the payer's funds or the loan provided to him, the amount of the letter of credit (coverage) at the disposal of the executing bank for the entire validity period of the letter of credit. When opening an uncovered (guaranteed) letter of credit, the issuing bank grants the executing bank the right to write off funds from the correspondent account maintained by it within the amount of the letter of credit.

Revocable (clause 1 of Article 868 of the Civil Code of the Russian Federation) is a letter of credit that can be changed or canceled by the issuing bank on the basis of a written order of the payer without prior agreement with the recipient of funds. Irrevocable (clause 1 of Article 869 of the Civil Code of the Russian Federation) is a letter of credit that can be canceled only with the consent of the recipient of funds.

The duties and responsibilities of the bank when working with revocable and irrevocable letters of credit are defined in Article 867 of the Civil Code of the Russian Federation - Article 873 of the Civil Code of the Russian Federation.

The terms of the letter of credit may provide for acceptance by a person authorized by the payer. The recipient of funds may refuse to use the letter of credit before its expiration, if the possibility of such refusal is provided for by the terms of the letter of credit. The procedure for settlements under a letter of credit is established in the agreement. Figure 2 shows a diagram of the letter of credit payment form.

Rice. 2.

The requirements for the letter of credit form are established in clause 5.2 of the Regulations on non-cash payments in the Russian Federation only for a letter of credit on paper. Letter of the Central Bank of the Russian Federation dated August 18, 2010 N 14-27/447 11 Letter of the Central Bank of the Russian Federation dated August 18, 2010 N 14-27/447 “On issues of settlements under letters of credit in rubles” notes that when transferring a letter of credit in electronic form, the requirements of the Regulations must also be observed on non-cash payments in the Russian Federation to the details of the letter of credit and ensure the reliability of the information. The procedure for transmitting a letter of credit electronically is determined by agreement between the issuing bank and the executing bank. Payments by checks (Fig. 3). A check is a security containing an unconditional order to the bank to pay the amount specified in it to the counterparty in whose favor the check was issued (the check holder who presented the check for payment). A check can be issued by a counterparty (drawer) who has funds in the bank. The procedure for payment, transfer of rights by check, payment guarantees, liability for failure to fulfill obligations are regulated by Article 877 of the Civil Code of the Russian Federation - Article 885 of the Civil Code of the Russian Federation and Ch. 7 Regulations on non-cash payments in the Russian Federation.

Rice. 3.

The drawer is a legal entity that has funds in the bank, which he has the right to dispose of by issuing checks, the check holder is the legal entity in whose favor the check was issued, the payer is the bank in which the drawer's funds are located. The check is paid by the payer at the expense of the drawer's funds. The drawer does not have the right to revoke a check before the expiration of the established period for its presentation for payment.

Payments for collection. Collection settlements are a banking operation through which the bank (hereinafter referred to as the issuing bank), on behalf and at the expense of the client, on the basis of settlement documents, carries out actions to receive payment from the payer.

This form of non-cash payments allows an organization to receive funds from the payer through the servicing bank, both by order of the payer (with acceptance) or without his order (without acceptance), and with the help of collection orders, payment of which is made without the order of the payer (in an indisputable manner) 11 Shvakov E.E. Financial law. Educational and methodological complex - Gorno-Altaisk: GAGU, 2008.-P.184-187. The legal basis for collection payments is regulated by Article 874 of the Civil Code of the Russian Federation - Article 876 of the Civil Code of the Russian Federation and Ch. 8 Regulations on non-cash payments in the Russian Federation.

The listed forms of non-cash payments are used at the discretion of bank clients in accordance with the terms of the banking service agreement.