By a letter dated February 22, 2001, the Ministry of Justice of the Russian Federation refused to register the Bank of Russia’s Regulation No. 120-P dated September 8, 2000 “On non-cash payments in the Russian Federation.” After this, the Central Bank of the Russian Federation developed and registered two regulations with the Ministry of Justice: dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation” and dated April 1, 2003 No. 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation.” The first of them regulates the procedure for non-cash payments by legal entities, the second - by individuals. Regulation of the Central Bank of the Russian Federation dated April 1, 2003 No. 222-P came into force on July 1, 2003. This is a new document that previously had no analogues and is being used by commercial banks for the first time. In connection with the entry into force of Regulation No. 222-P, the Directive of the Central Bank of the Russian Federation dated June 20, 2003 No. 1294-U introduced from July 1, 2003 the corresponding changes and additions to the Regulation of the Central Bank of the Russian Federation dated December 5, 2002 No. 205-P “On the Rules of Accounting in credit institutions located on the territory of the Russian Federation.” // V.V. Omelchenko, BDO UniconRuf CJSC, leading consultant. Journal "Taxation, accounting and reporting in a commercial bank." No. 10 (October) for 2003

Payment procedure

Let's consider some key points of the Regulation of the Central Bank of the Russian Federation dated 04/01/2003 No. 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation” (hereinafter referred to as the Regulation).

The Regulations establish the procedure for non-cash payments by individuals in the currency of the Russian Federation and on the territory of the Russian Federation on bank accounts opened on the basis of a bank account agreement, as well as the procedure for settlements without opening a bank account. Note that in connection with the adoption of the Regulation of the Central Bank of the Russian Federation dated 04/01/2003 No. 222-P, from July 1, 2003, the Directive of the Central Bank of the Russian Federation dated 09/27/99 No. 646-U “On the procedure for maintaining accounting records of transactions for the transfer of funds on behalf of individuals persons without opening bank accounts.”

The provision applies not only to Russians, but also to foreign citizens in terms of their use of the forms of non-cash payments and settlement documents provided for by the Regulations on the territory and in the currency of Russia in the event that foreign citizens carry out transactions that do not affect the application of currency legislation (Information letter of the Central Bank of the Russian Federation dated June 27, 2003 No. 24).

We emphasize that the Regulations do not apply to the procedure for opening and using accounts of individuals opened to reflect transactions made using bank cards.

The provision allowed individuals to implement the norms of the current legislation of Russia, namely the Civil Code of the Russian Federation and the Federal Law “On Banks and Banking Activities”, which provide for the possibility of individuals opening bank accounts and making payments on them, as well as making transfers on behalf of individuals without opening bank accounts accounts.

Bank accounts provide individuals with the opportunity to use all forms of non-cash payments established by Art. 862 of the Civil Code of the Russian Federation: settlements by payment orders, letters of credit, checks, collection settlements. These forms of settlements in relation to a deposit account are available to the client only within the framework of settlement transactions allowed for execution on an account of this type by law, that is, by transferring funds from the account or crediting funds received in the name of the depositor, if this is provided for in the bank deposit agreement.

By individuals, the Regulations understand citizens whose non-cash payments are not related to business activities.

The Regulations introduced the concept of “individual”. It is through the current account that non-cash payments are made by individuals.

This is a bank account for an individual, which is opened for an individual in a bank on the basis of a bank account agreement, which provides for settlement transactions not related to business activities.

The regulation establishes that when making non-cash payments on current accounts, individuals can use such forms of non-cash payments established by law as payments by payment orders, letters of credit, checks, and collections.

The bank debits funds from the current account of an individual by order of the account owner on the basis of settlement documents within the limits of funds available in the account. In some cases, provided for by law, funds are written off from the current account of an individual by the bank without his order (for example, when collecting under enforcement documents).

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 the agreement between the bank and the individual, the settlement documents are not subject to execution and are returned to the payers.

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

The regulation establishes the procedure for opening a current account by an individual. To open a current account, an individual must first present to the bank a passport or other document that, in accordance with the current legislation of Russia, proves his identity. Currently these documents are:
- for citizens of Russia - an internal civil passport or a document replacing it, as well as a general foreign passport;
- for Russian military personnel - a military personnel identification card or military ID;
- for foreign citizens and stateless persons, if they permanently reside on the territory of the Russian Federation, - a residence permit in Russia;
- for foreign citizens temporarily staying in Russia - a national foreign passport or a document replacing it.
But just an identity document is not enough. To open a current account, an individual must also submit to the bank:
- a card with sample signatures (form No. 0401026 according to OKUD), drawn up in the manner established by the Bank of Russia;
- other documents provided for by law or bank account agreement.

Please note that the procedure for issuing a card with specimen signatures is established by the Directive of the Central Bank of the Russian Federation dated June 21, 2003 No. 1297-U “On the procedure for issuing a card with specimen signatures and a seal imprint.” It came into force on July 1, 2003.
All documents submitted by an individual are checked by a bank operational employee. Then a bank account agreement is concluded with the individual and a copy of the identity document is made in his presence. All documents for opening an account, including a copy of an identity document, are stored in the legal file of the client - an individual.

In the future, all settlement documents filled out by individuals are accepted by the bank for execution if the first copy of the settlement document contains the signature of the individual stated in the card with sample signatures (form No. 0401026 according to OKUD).

We emphasize that settlement documents can be issued both in the form of a document on paper and in electronic form 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.

An individual may grant the bank the right to draw up a settlement document on his behalf. This condition must be contained in the bank account agreement. In this case, the bank fills out a settlement document on behalf of the client based on the client’s application, which contains all the details necessary for transferring funds. 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. The specified application and settlement document are placed in the documents of the day as the basis for debiting funds from the client’s account.

The regulation establishes that 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.

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 by the bank 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 individuals person when he signs a document for the transfer of funds. The form of the document intended to be filled out by individuals when transferring funds without opening a bank account is established either by banks or by recipients of funds to whom payments are sent. This document or the bank’s agreement with the recipient of funds must provide all the details necessary for the transfer of funds, on the basis of which banks fill out a payment order on form No. 0401060.

Accounting

In accounting, transactions involving the transfer of funds on behalf of an individual without opening a bank account are reflected as follows.

Reception of funds from individuals without opening bank accounts for transfer to other banks is done by posting:
D-t 20202 “Cash desk of credit organizations”
Kit 40911 “Transit accounts”.

The transfer of funds received from individuals for their intended purpose is done by posting:
Dt 40911 “Transit accounts”
K-t correspondent account.

Crediting funds received by transfer from individuals without opening a bank account:
D-correspondent account.
K-account of the recipient of funds.

As can be seen from these entries, the Regulations left unchanged the procedure for accounting for transactions involving the transfer of funds on behalf of an individual without opening a bank account.

Money orders

Chapter 2 of the Regulations establishes the features of settlements by individuals with payment orders.

Payment orders for the transfer of funds from the current account of an individual, filled out and executed by the individual, are accepted by the bank or drawn up by it at the request of the individual if 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 through a loan (overdraft) provided by the bank. Partial payment of payment orders is not allowed.

An individual may grant the bank the right to periodically transfer funds from his current account. This provision must be contained in the bank account agreement. In this case, the individual submits to the bank a signed application in two copies in the form established by the bank, in which he instructs the bank to transfer funds to the appropriate bank accounts within a certain time. Both copies of the application are issued with a bank stamp indicating the date of receipt and the signature of the responsible executor. One copy of the application is returned to the individual as confirmation of receipt of the application. The second copy of the application must be kept in the bank.

When making a transfer of funds based on an application from an individual for a periodic transfer of funds, the bank draws up a payment order on Form No. 0401060 in the number of copies required to carry out the settlement transaction. The first copy of the payment order is drawn up with the signatures of bank officials who have the right to sign settlement documents and with the bank's seal.

An individual may at any time cancel his application granting the bank the right to periodically transfer funds from his current account by submitting a corresponding application to the bank.

Letters of credit

Chapter 3 of the Regulations regulates the procedure and features of payments by individuals under letters of credit.

When making non-cash payments, individuals can use all types of letters of credit established by law.

A letter of credit is intended for settlements with one recipient of funds (an individual, including an individual entrepreneur or legal entity).

When making payments under a letter of credit, an individual (payer) submits to the bank in which his current account is opened a letter of credit on form No. 0401063 or an application for opening a letter of credit. The bank develops the application form for opening a letter of credit independently. An application in which an individual instructs the bank to open a letter of credit on the terms agreed with the bank and grants him the right to draw up a letter of credit on form No. 0401063, is drawn up in two copies.

Both copies of the application for opening a letter of credit are issued with a bank stamp indicating the date of acceptance and the signature of the responsible executor. One copy of the application is returned to the individual as confirmation of receipt of the application. The second copy of the application for opening a letter of credit is registered by the bank in the journal of open letters of credit.

Based on an individual’s application to open a letter of credit, no later than the business day following the day of receipt of the application, the bank fills out a letter of credit on form No. 0401063, into which the information specified in the application is transferred. The first copy of the letter of credit is drawn up with the signatures of bank officials who have the right to sign settlement documents and with the bank's seal.

To make payments under a covered (deposited) letter of credit, an individual indicates in the letter of credit or application for opening a letter of credit the account number for depositing funds opened by the executing bank on the balance sheet account for recording the amounts of letters of credit for payment based on the application of the recipient of funds drawn up in any form. The account number is brought to the attention of the recipient of funds by the executing bank, and by the recipient of funds to the attention of the payer. Funds received from the issuing bank under covered (deposited) letters of credit are credited by the executing bank to a separate personal balance sheet account opened for settlements under the letter of credit for recording the amounts of letters of credit payable.

The issuing bank records the amounts of covered (deposited) letters of credit in an off-balance sheet account for recording the amounts of issued letters of credit. Accounting for the amounts of guarantees for uncovered (guaranteed) letters of credit is carried out by the issuing bank in an off-balance sheet account for accounting for the amounts of guarantees issued by the bank.

In case of revocation (full or partial) or change of the terms of the letter of credit, the payer submits to the bank a corresponding order, drawn up in any form in three copies and signed on all copies with a handwritten signature. On each copy of the order accepted by the issuing bank, the bank's executive officer affixes the date, bank stamp and signature. One copy of the order is placed in the off-balance sheet account for recording the amounts of issued letters of credit at the issuing bank. Two copies of the order no later than the business day following the day of its receipt are sent to the executing bank. One copy of the order is transmitted by the executing bank to the recipient of funds, the second copy serves as the basis for the return of funds or changes in the terms of the letter of credit.

To receive funds under a letter of credit, an individual submits to the executing bank a list of documents drawn up in any form and signed with his own signature, with the attachment of documents provided for by the terms of the letter of credit.

If the recipient of funds under a letter of credit is a legal entity or an individual entrepreneur, they submit to the executing bank, within the validity period of the letter of credit, a register of accounts drawn up and executed in accordance with the requirements of the Regulations of the Central Bank of the Russian Federation No. 2-P, shipping and other documents provided for by the terms of the letter of credit.

To pay funds under a letter of credit, the executing bank is obliged to check:
- compliance of the documents submitted by the recipient of funds with the documents provided for by the terms of the letter of credit, correctness of the register of accounts, compliance of the signatures and seal of the recipient of funds in the register of accounts with the samples stated in the form card No. 0401026, if the recipient is a legal entity or individual entrepreneur;
- compliance of the documents presented by the recipient of funds with the documents provided for by the terms of the letter of credit, as well as the compliance of these documents with the documents specified in the inventory; compliance of the signature of the recipient of funds in the list of documents with the sample stated in the form card No. 0401026 (last name, first name and patronymic, as well as details of the identity document if the recipient of funds is an individual).

Payment under a letter of credit is made by bank transfer by transferring the amount of the letter of credit to the account of the recipient of the funds when the terms of the letter of credit are met. Partial payments under a letter of credit are allowed if they are provided for by the terms of the letter of credit.

If the documents submitted by the recipient of funds comply with the terms of the letter of credit, the executing bank makes payment under the letter of credit. If violations are established regarding the presentation of documents provided for by the terms of the letter of credit, as well as the correctness of the register of accounts, the list of documents, payment under the letter of credit is not made and the documents are returned to the recipient of the funds. The recipient of funds may resubmit the documents required by the terms of the letter of credit before the expiration of the letter of credit.

It should be noted that the Appendix to the Regulations provides a detailed list of accounting entries for reflecting in the accounting records of transactions of individuals under letters of credit both in the issuing bank and in the executing bank.

Checks

Chapter 4 of the Regulations provides for the procedure for settlements by checks. To make non-cash payments, individuals use checks issued by banks. Checks issued by banks must contain all the mandatory details established by the Civil Code of the Russian Federation. But they may also contain additional details determined by the purposes of their use. The form of the check is determined by the bank independently.

The regulation establishes that an individual can act as a drawer or holder of a check. If an individual is the drawer of the check, the check is paid by the paying bank serving him at the expense of the drawer’s funds, which he has the right to dispose of by issuing checks.

It is worth emphasizing that checks issued by banks are not used for settlements through divisions of the Bank of Russia settlement network.

The regulation establishes the following procedure for reflecting transactions in accounting when paying by check.

The posting of check forms is reflected in accounting by the following posting:
D-t 91207 “Strict reporting forms”
Kit 99999.
The issuance of checks is done by posting:
Dt 99999
Kit 91207 “Strict reporting forms.”

Depositing funds of individuals for settlements by checks is reflected in the accounting records by posting:
D-current account of an individual
Kit 40903 “Cash checks”.

Payment for received checks is made depending on the type of client using one of the following transactions.

Payment of checks received from clients of another bank:
D-t 40903 “Cash checks”
K-t correspondent account.

Payment of checks received from clients of our bank:
D-t 40903 “Cash checks”

The return of unused deposited funds is done by posting:
D-t 40903 “Cash checks”
K-current account of an individual.

Collection

Chapter 5 of the Regulations is devoted to collection payments. Such settlements with the participation of individuals are carried out on the basis of collection orders. Collection orders are used when making non-cash payments by individuals who have a current account:
a) for collection under enforcement documents, if they are presented through the servicing bank - the issuing bank;
b) in cases provided for in 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.

If there are insufficient funds in the current account of an individual, funds are written off under a collection order within the limits of the funds available in this account.

Changes to the Regulations of the Central Bank of the Russian Federation dated December 5, 2002 No. 205-P

In connection with the entry into force of Regulation No. 222-P, the Directive of the Central Bank of the Russian Federation dated June 20, 2003 No. 1294-U introduced from July 1, 2003 the corresponding changes and additions to the Regulation of the Central Bank of the Russian Federation dated December 5, 2002 No. 205-P “On the Rules of Accounting in credit institutions located on the territory of the Russian Federation.”

In particular, a new passive balance sheet account 40817 “Individuals” has been introduced into the current chart of accounts in credit institutions. The purpose of this account has been determined: accounting for funds of individuals not related to their business activities. The account is opened in the currency of the Russian Federation on the basis of a bank account agreement. The credit of the account reflects the amounts deposited in cash; amounts received in favor of an individual by bank transfer from the accounts of legal entities and individuals, deposits (deposits); amounts of loans provided and other receipts of funds provided for by regulations of the Bank of Russia.

The debit of the account reflects the amounts received by an individual in cash; amounts transferred by an individual by bank transfer to the accounts of legal entities and individuals, to deposit accounts; amounts aimed at repaying debt on granted loans and other operations provided for by regulations of the Bank of Russia. Analytical accounting is maintained on personal accounts opened for individuals in accordance with bank account agreements.

Estimate:

1 0

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.: Yurayt-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 terms 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.

Evgenia Kotova, General Director of Audit-Eureka LLC:

In order to streamline non-cash payments, the Central Bank of the Russian Federation approved Regulations dated April 1, 2003 No. 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation,” which came into force on July 1, 2003.

This Regulation regulates the specifics of non-cash payments by individuals on the territory of Russia in its national currency, i.e. in rubles, for bank accounts opened on the basis of a bank account agreement, or without opening them.
In accordance with Article 861 of the Civil Code of the Russian Federation, settlements involving citizens that are not related to their business activities can be made in cash without limiting the amount or by bank transfer.
To open a current account at a bank, an individual must, in particular, present an identification document and a card with sample signatures and seal imprints in a special, approved form. After this, a bank account agreement is concluded with the individual.
This Regulation establishes that when making non-cash payments on current accounts by individuals, such forms of non-cash payments as established by law, such as payments by payment orders, payments under a letter of credit, payments by checks and payments for collection, can be used.
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. This paragraph applies to payments between legal entities and individuals via credit cards.
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 the agreement between the bank and the individual, settlement documents are not subject to execution. Such documents must be returned to payers or collectors in the manner established by Bank of Russia Regulation No. 2-P dated October 3, 2002 “On non-cash payments in the Russian Federation.”
An individual may grant another individual the right to dispose of funds in his current account on the basis of a power of attorney. A power of attorney to manage a current account of an individual in the presence of the principal is certified by an authorized bank employee and certified by a seal. The power of attorney can also be certified by a notary. An individual who has issued a power of attorney to manage a current account may terminate its validity by submitting a corresponding application to the bank.
Payment documents used when making non-cash payments by individuals on their current accounts are filled out by the individual in accordance with the aforementioned Bank of Russia Regulation No. 2-P dated October 3, 2002, taking into account the specifics established by the Regulation in question.
Meanwhile, a citizen can 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 based on the client’s application.
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.
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 transferring 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.

In order to streamline non-cash payments, the Central Bank of the Russian Federation approved Regulations dated April 1, 2003 No. 222-P “On the procedure for making non-cash payments by individuals in the Russian Federation,” which came into force on July 1, 2003.

This Regulation regulates the specifics of non-cash payments by individuals on the territory of Russia in its national currency, i.e. in rubles, for bank accounts opened on the basis of a bank account agreement, or without opening them.

In accordance with Article 861 of the Civil Code of the Russian Federation, settlements involving citizens that are not related to their business activities can be made in cash without limiting the amount or by bank transfer.

To open a current account at a bank, an individual must, in particular, present an identification document and a card with sample signatures and seal imprints in a special, approved form. After this, a bank account agreement is concluded with the individual.

This Regulation establishes that when making non-cash payments on current accounts by individuals, such forms of non-cash payments as established by law, such as payments by payment orders, payments under a letter of credit, payments by checks and payments for collection, can be used.

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. This paragraph applies to payments between legal entities and individuals via credit cards.

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 the agreement between the bank and the individual, settlement documents are not subject to execution. Such documents must be returned to payers or collectors in the manner established by Bank of Russia Regulation No. 2-P dated October 3, 2002 “On non-cash payments in the Russian Federation.”

An individual may grant another individual the right to dispose of funds in his current account on the basis of a power of attorney. A power of attorney to manage a current account of an individual in the presence of the principal is certified by an authorized bank employee and certified by a seal. The power of attorney can also be certified by a notary. An individual who has issued a power of attorney to manage a current account may terminate its validity by submitting a corresponding application to the bank.

Payment documents used when making non-cash payments by individuals on their current accounts are filled out by the individual in accordance with the aforementioned Bank of Russia Regulation No. 2-P dated October 3, 2002, taking into account the specifics established by the Regulation in question.

Meanwhile, a citizen can 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 based on the client’s application.

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.

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 transferring 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.

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Non-cash payments are payments between entities without using

cash (banknotes), by transferring funds from

accounts of banking (other credit) organizations for the purpose of offsetting mutual claims.

The Central Bank of the Russian Federation in the field of non-cash payments: carries out interbank non-cash payments

through its institutions; acts as a coordinating, regulating and licensing body

organization of settlement, including clearing, systems in the Russian Federation; sets

rules, forms, terms and standards for non-cash payments. With this

With the aim of almost every year, the Bank of Russia approves the Regulations on non-cash payments

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

two business days if the specified payment is made within the territory

subject of the Russian Federation and five business days, if the specified payment is made in

within the territory of the Russian Federation.