1. Question: If there is insufficiency Money on the payer's account, are payment requests accepted by the payer or with a pre-given acceptance subject to return?

Answer: Based on clause 2.10 of Bank of Russia Regulation N 383-P, if there is a condition in the agreement with the payer regarding the acceptance for execution of orders in the event of insufficient funds in the bank account, orders, including payment requests, with a positive result of monitoring the presence of a pre-given acceptance or receipt acceptance are placed in the queue of orders not executed on time.

If there are insufficient funds in the payer's bank account and there is no provision in the agreement with the payer regarding the acceptance for execution of orders in the event of insufficient funds in the payer's bank account, payment requests are not accepted by the bank for execution and are returned (cancelled) to the senders of orders (clause 2.10) no later than one day , following the day of receipt of the order or the day of receipt of the payer’s acceptance.

2. Question: Is it permissible to use a one-time key as a way to certify the right to manage funds?

Answer: In accordance with clause 2.3 of Bank of Russia Regulation N 383-P, certification of the right to dispose of funds when accepting an order for execution in electronic form is carried out by the bank by checking an electronic signature, an analogue of a handwritten signature and (or) codes, passwords, and other means that allow confirmation that the order in electronic form was drawn up by the person (persons) specified in paragraph 1.24 of Bank of Russia Regulation No. 383-P.

3. Question: Is it possible to write off funds from bank account client when using payment card in case of suspension of transactions on the account, when the issuing credit institution has completed the procedure for monitoring the sufficiency of funds in the bank account of the payer of the credit institution and confirmed to the acquirer the possibility of carrying out the operation?

Answer: Suspension of account transactions in accordance with federal law means the credit institution terminates all expense transactions, except for cases established by law. Accordingly, debiting funds from the account immediately after authorization is possible before suspending operations on the account.

4. Question: Is it possible to change the status of orders in remote control systems? banking services, is the interim or final account statement considered as a notice confirming the acceptance of the order for execution and its execution?

Answer: According to clause 2.13 of Bank of Russia Regulation N 383-P, if the results of the procedures for accepting an order for execution in electronic form are positive, the bank accepts the order for execution and sends to the sender of the order a notification in electronic form about the acceptance of the order for execution, indicating information that allows the sender of the order to identify the order and the date of its acceptance for execution.

Based on clause 4.6 of Bank of Russia Regulation N 383-P, a notice from the payer’s bank can simultaneously confirm the acceptance for execution of an order in electronic form and its execution.

In this regard, sending an interim or final account statement to the client, changing the status of the order in remote banking systems, for example, by changing the information available to the client from “accepted” to “executed”, can be considered as a notification confirming acceptance of the order for execution and its execution.

5. Question: Does the bank have the right not to send a notice to the sender of the order about the impossibility of revoking the order if an application for revocation is received and the transfer becomes irrevocable?

Answer: Clause 2.14 of Bank of Russia Regulation N 383-P contains the obligation of the credit institution to send the sender of the order a notification in electronic form about the revocation, indicating the date, possibility (impossibility due to the irrevocability of the funds transfer) of revocation of the order no later than the business day following the day receipt of an application for revocation.

6. Question: Is the payer’s bank obliged, when receiving funds directly from the recipient or through the recipient’s bank, under the terms of a pre-given acceptance, to verify the powers of the persons presenting payment request To bank account payer on the terms of a pre-given acceptance?

Answer: The payer’s bank, upon receipt of a payment request under the terms of a pre-given acceptance, carries out procedures for accepting orders for execution in the manner established by the credit institution in accordance with clauses 1.8, 2.2 of Bank of Russia Regulation N 383-P, incl. monitoring the presence of a pre-given acceptance of the payer in relation to the received request of the recipient of funds, as well as checking the compliance of the received payment request with the conditions of the pre-given acceptance of the payer. In accordance with subclause 2.9.1 of clause 2.9 of Bank of Russia Regulation No. 383-P, the conditions of a pre-given acceptance, along with the information provided for in the subclause, may provide for the indication of other information, incl. on the procedure for confirming the powers of persons who have the right to submit orders to the payer’s bank account on the terms of a pre-given acceptance.

In 2017, changes were again introduced in the design and preparation of payment documents for the transfer of taxes and insurance premiums. Below are the rules for filling out the fields new payment order- payment cards - for transferring personal income tax, UTII, simplified taxation system and insurance contributions to the Federal Tax Service of the Russian Federation and the Social Insurance Fund - social insurance. As well as the use of cash register systems in non-cash payments.

NEW PAYMENT ORDER - PAYMENT in 2019

When paying taxes and insurance contributions to the budget, use standard payment forms. The form and fields of the payment order, numbers and names of its fields are given in Appendix 3 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P.

What kind of estimate item should be filled out in the payment slip? The rules for filling out new payment orders in 2019 when transferring tax payments to the budget were approved by order of the Russian Ministry of Finance dated November 12, 2013. No. 107n. These rules apply to everyone who transfers payments to budget system RF:

• payers of taxes, fees and insurance premiums;
• tax agents;
• payers of customs and other payments to the budget.

A cash register is required for all non-cash payments.

The requirement for which payment methods must be used is changed. The law introduced the concept of “non-cash payment procedure”. Before the amendments, it required the use of cash register systems only for cash payments and non-cash payments using electronic means payment (ESP). The definition of ESP is in the Law of June 27, 2011 No. 161-FZ “On the National Payment System”. This is for example:

• bank card;
• any electronic wallets;
• online banking, etc.

CCP for non-cash payments: what has changed

Was

Cash register systems are used when accepting or paying funds using cash and (or) electronic means of payment for goods sold, work performed, services provided...

It became

Cash register systems are used when accepting (receiving) and paying funds in cash and (or) by bank transfer for goods, work, services...

Since July 3, 2018, the law requires the use of cash register systems for any method of non-cash payment. For example, when paying by receipt or payment order through a bank. But additional checks will need to be punched only from July 1, 2019. Non-cash payments, except for electronic means, were exempted from cash register until July 1, 2019 (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018).

Answers to frequently asked questions

Is it now necessary to use cash register systems for non-cash payments with individuals?

Yes need. From July 1, 2018, it is necessary to use cash register systems, but only when making payments using electronic means of payment. For example, when paying through electronic wallets and online banking. For new non-cash payment methods there is a deferment until July 1, 2019. That is, when paying receipts and payment orders through an operator at a bank, cash register will need to be used only from July 1, 2019. This follows from paragraph 1 of Article 1.2, paragraph 21 of Article 1.1 of the Law of May 22, 2003 No. 54-FZ, paragraph 4 of Article 4 of the Law of July 3, 2018 No. 192-FZ.

Is it necessary to use cash register systems for non-cash payments with organizations and individual entrepreneurs?

No, for non-cash payments with organizations and individual entrepreneurs, it is not necessary to use cash register systems in principle. An exception is settlements with the presentation of an electronic means of payment. For example, when making payments using a card. If payments are made through the Client-Bank system, then cash register is not required. This cashless payment without presenting an electronic means of payment. This is stated in the Law of May 22, 2003 No. 54-FZ.

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From June 2018, new rules for non-cash payments

These changes apply to all organizations and entrepreneurs.

From June 1, 2018, the rules for non-cash payments are changing (Law No. 212-FZ dated July 26, 2017). Previously, the bank could ask the client to clarify the payment order. The bank only rejected the payment if the customer did not respond. Now, after the bank has accepted the payment order, it must:

• make sure that the payer has the right to dispose of the money;
• check whether the payment meets the established requirements;
• find out whether there is enough money in the account for payment;
• carry out other procedures according to bank instructions.

According to the new rules, the bank cannot ask the client to clarify the contents of the payment. This means that from June 1, 2018, the bank formally has the right to refuse due to any error in the payment order (). The error can be corrected only if there is an internal instruction of the bank that allows you to request clarification from the client. For late payment due to inaccuracies in the payment, counterparties will have to pay a penalty or legal interest, and the Federal Tax Service - penalties.

New rules for filling out payment orders for personal income tax from August 1, 2016

In field 110 When transferring taxes from 2015, you will not need to fill out field “110” and indicate the type of payment (penalties, interest, fine, debt). Tax authorities and funds can identify the type of payment by KBK.

Payment amount in words field 6 indicated only in paper payments, in electronic version The amount is not indicated in words.

In field 21 " " you need to write a number 5 , and before there were 3.

Note: Changes have been made to . The bank should not refuse to accept a paper payment order if the “Payment order” detail is filled in incorrectly. If your servicing bank refused to execute the payment for this reason, you can report this to the Central Bank. (Letter of the Ministry of Finance dated October 4, 2017 No. 05-09-06/64623)

In field 22 props" Code" instructions for transfer of funds indicate a unique accrual identifier WIN.
The value 0 is written instead of UIN if you transfer the payment yourself and not on demand.

The requirement to fill in the “Code” details applies to orders for the transfer of funds, the forms of which are established by Bank of Russia Regulation No. 383-P.

Note: . It is explained what UIN value to add to the CODE detail in field 22 of the payment order.

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Paying taxes for third parties: how to fill out a payment form

From November 30, 2016, it became possible to transfer taxes to the budget for another person (both legal and physical). The Federal Tax Service said.

Legal entities can transfer taxes from their account to other organizations, and managers have the right to pay off the company's tax obligations from their own funds. This is also true for fees, penalties, fines, insurance premiums and applies to fee payers, tax agents and the responsible participant in the consolidated group of taxpayers.

Note: The Federal Tax Service of Russia, in a letter dated January 25, 2018 No. ZN-3-22/478@, explained how in such cases it is necessary to fill out the “TIN”, “KPP” and “Payer” fields of payment documents.

In filling out the payment field 24 « Purpose of payment» additional information related to the transfer of funds to the budget and extra-budgetary funds is indicated.

For example, when paying insurance premiums, in this field you can indicate the short name of the extra-budgetary fund (FSS, FFOMS or Pension Fund) and the registration number of the organization.

If tax is transferred, indicate the name of the tax and for what period the payment is made. For example: “Payment of VAT for the first quarter of 2017”, “Payment of income tax for the first quarter of 2017”.

In this case, the total number of characters in the “Purpose of payment” field should not exceed 210 characters (Appendix 11 to the regulation approved by the Bank of Russia dated June 19, 2012 No. 383-P).

For your information

When transferring insurance premiums for current periods, in the “Purpose of payment” field, be sure to indicate the month for which the premiums are paid. Otherwise, if an organization has an overdue debt, the tax office will use the funds received to pay off this arrears.

If the payment order for the transfer of insurance premiums does not allow you to determine the purpose of the payment and the period for which the payment is made, then the fund will first credit the contributions to repay the debt that was formed earlier. And only after that the remaining amount will be counted towards current payments.

Individual Entrepreneurs (IP) When filling out a payment order, new payment orders for 2019, you must also indicate the address of your registration or place of residence, enclosed in the symbols “//”.

In field 8 on the payment form, the entrepreneur fills out the last name, first name, patronymic and in brackets - “IP”, as well as the registration address at the place of residence or the address at the place of stay (if there is no place of residence). Before and after the address information you must put a “//” sign.

Example: Petrov Ivan Petrovich (IP) //Moscow, Petrovka 38, room 35//

Install the checkpoint and OKTMO of that separate division, for whose employees the company transfers personal income tax

By letter Federal Treasury the time from 01/01/2014 to 03/31/2014 is designated as a transition period during which it is possible, but not necessary, to indicate the UIN. From April 1, 2014, the procedure for specifying identifiers will be mandatory.

Number of characters in fields 8 and 16: “payer” and “recipient” should not be more than 160.

Note: See letter of the Pension Fund of Russia No. AD-03-26/19355 dated 12/05/13

Rules for processing all other payments, except taxes, contributions and payment of municipal and public services, remain the same.

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

Note: A section has been opened for organizations and individual entrepreneurs on all taxes and fees. Come in any time. Download completed examples of payment slips 2019.

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Details for filling out payment slips for taxes and contributions will change in 26 regions

From February 4, 2019, you need to be more careful when filling out payment slips for taxes, fees, fines and other payments. The Federal Tax Service of Russia announced that in a number of regions the number of the federal treasury department will change. The table of correspondence between old and new bank accounts is given in the letter of the Federal Tax Service dated December 28, 2018 No. KCH-4-8/25936@.

New UFK numbers will need to be indicated on payments as of February 4. At the same time, the Central Bank established a “transition” period. Thus, when filling out payment slips, two bank accounts (old and new) are allowed to function until April 29, 2019. After this date, payers will only need to provide new details (letter of the Federal Treasury dated December 13, 2018 No. 05-04-09/27053).

ADDITIONAL LINKS on the topic

1. Examples of FILLING PAYMENTS TO THE TAX OFFICE
   The rules for filling out payment orders when transferring payments to the budget were approved by Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. They apply to everyone who makes payments: payers of taxes, fees and insurance premiums.
2. 
   Rules are provided for specifying information in details 104 - 110, “Code” and “Purpose of payment” when drawing up orders for the transfer of funds for the payment of taxes, insurance fees and other payments to the budget system of the Russian Federation.
3. 
   Rules are given for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation. Code in field 101 of the payment card.
4. 
   A taxpayer who learns that due to an error made in a payment order, the tax is not reflected in the personal account must take the following actions...

1

The article discusses changes in the conduct of payment transactions by commercial banks in connection with the introduction of a new regulatory document of the Bank of Russia - Regulation No. 383P, put into effect in connection with the adoption of the Law “On the National Payment System” in 2011. The changes made by the Regulator to the operation of non-cash payment forms were analyzed in detail: they were supplemented. Banking operations related to settlements using electronic funds have been legalized. Settlements using letters of credit and transfers of funds at the request of the recipient - direct debit - have become even closer to international standards. However, despite the changes introduced to the legal component of settlement transactions, commercial banks sometimes they are faced with different interpretations of the same concepts in different legal acts. As a result, in practice, banks sometimes have to resolve problems in the courts regarding the legality of their actions. The study reveals what problems exist in the current legislation regarding payment transactions and how to solve them.

settlements and payments.

electronic money

non-cash payments

direct debit

money transfer

payment systems

1. Civil Code Russian Federation (Civil Code of the Russian Federation). Part 2 dated January 26, 1996 No. 14-FZ Chapter 46. (http://www.grazkodeks.ru/glava/gzk-glava-46/).

2. Law “On the National Payment System” No. 161 Federal Law dated June 27, 2011. – “Rossiyskaya Gazeta” dated 06/30/2011, Federal Issue No. 5515.

3. Law “On financial lease (leasing)” No. 83FZ dated 05/08/2010. – “ Russian newspaper» dated 05/12/2010, Federal Issue No. 5179.

4. Regulations of the Central Bank of the Russian Federation No. 222-P “On non-cash payments by individuals in the Russian Federation” dated 04/01/2002.

5. Regulation of the Central Bank of the Russian Federation No. 383-P “On the rules for transferring funds” dated June 29, 2012.

6. Report by A. V. Zhadobin at the meeting of the Committee on Payment Systems and bank transfers Association of Banks of the North-West, held on October 31, 2012.

7. Directive of the European Parliament and of and the Concil 2000|46|EC of18/09/2000 “On the tak-ing up, Prudential supervision of the business of the business of electronic money institutions”//OJL.275, 27.10.2000)Art.1).

More than a year ago, Federal Law No. 161 FZ “On the National Payment System” came into force, which gives broad powers to participants in the payment market. The regulator, in turn, this summer issued a number of regulatory documents relating to various issues regarding the functioning of systemically important payment system Bank of Russia, and all other payment systems.

As part of the issued package of regulations, one of the fundamental documents relating to almost all subjects of settlement legal relations is Regulation No. 383-P “On the rules for the transfer of funds,” which replaced Regulation No. 2-P “On non-cash payments in the territory of the Russian Federation” . Analyzing the new standard, first of all, it should be concluded that using the new modern technologies, which have affected all sectors of the economy today, and banking system is no exception; the basis of all activities of payment systems is not the service of non-cash payments, but the transfer of funds by payment system operators carried out in one form or another. Thus, there has been an expansion of the range of activities of banks in the field of payment systems, which is now enshrined at the legislative level, namely the procedure for making payments with electronic money. In addition, this document clearly defined the list of organizations that can carry out “transfer of funds”, because This term, introduced by Law 161 Federal Law, was not previously designated in any way in the Russian legal field.

According to this document, payment system operators can now determine the form of payment and settlement documents depending on the status of the client’s transition. Those. the client gives an order to transfer funds, which can be presented in the following forms of payment documents: payment order; collection order; payment request and payment order. However, taking into account that 6 forms of non-cash payments are defined (previously 4 forms), namely: settlements by payment orders; settlements under a letter of credit; settlements by collection orders; payments by checks; settlements in the form of transfer of funds at the request of the recipient of funds (direct debit); settlements in the form of electronic money transfer, the operator can choose the form of the client’s order, provided that the transfer order does not involve the use of the above standard forms of settlement documents. The form of the order must be described in internal bank documents (this norm comes into force from 07.2013). Thus, credit institutions are given great opportunities to meet the needs of clients to provide the latter with all payment services available on the market.

In addition, since the letter of credit form of payment no longer requires the use of a strictly defined specific format of the payment document, banks can use the whole variety of conditions for this form of payment, including using international standards settlements under a letter of credit (Universal Rules and Customs for Documentary Letters of Credit UPS 600). Thus, the regulator provided the opportunity for banks to determine their own capabilities in providing this type of settlement services.

As for such a form of payment as direct debit, here the Regulator, similar to the letter of credit form of payment, tried to define it in accordance with international approach to money transfer operations at the request of the recipient. In general, this form still applies to collection settlements, however, there are changes in the conceptual apparatus of payment instruments and partly directly in the form of settlements itself, namely: the format of the letter of credit document has been abolished, its form has become arbitrary, only the presence of mandatory details is required for its compliance.

Let's consider new uniform non-cash payments - settlements in the form of transfer of electronic funds. Let us clarify that direct operations with such a tool as transfer electronic money, appeared on the market for a relatively long time. However, this form of payment has acquired legal status only today. The widespread development of this form of payment in banks began with the advent of remote banking. Today, the turnover of the electronic money market is about 60 billion rubles. Regarding the regulatory and legislative basis of this form of payment, the following can be said. Law 161FZ defines 2 concepts: electronic money and electronic means of payment. What is the difference between these concepts?

According to Article 3 of Law 161 Federal Law, electronic money is, first of all, electronic money, which has its own characteristics, namely:

1. they must be previously provided by the client (potential payer) to another person;
2. this other person may be a bank, financial institution or another payment system operator who will act as a potential intermediary in settlements. Moreover, he will carry out this operation without opening a bank account for the paying client;
3. and lastly, the transfer of electronic money to third parties is possible only on the condition that the subject of payment legal relations, namely the recipient of these funds, has the right to use this form of payment.

In general, we must agree that, despite the difficulty of defining this concept, there is finally a definition of electronic money at the legislative level.

Let us clarify that according to the EU Directive, the concept of electronic money includes: monetary value, which is a claim on the issuer, which:

1. stored on electronic device;
2. issued after receipt of funds in an amount not less than the volume of obligations assumed;
3. accepted as a means of payment not only by the issuer, but also by other companies."

In our opinion, it is more understandable and more clearly reflects the essence of this payment instrument. It concentrates both the composition of a given medium and its economic content.

Let us return, however, to Russian legislation. As mentioned above, Law 161-FZ defines another concept relating to this form of payment - the concept of electronic means of payment. The Law states that an electronic means of payment is a means and (or) method that allows a client of a money transfer operator to draw up, certify and transmit orders for the purpose of transferring funds within the framework of applicable forms of non-cash payments using various telecommunications means of information transmission, including including payment cards, as well as other technical devices. Thus, we see that the concept of electronic money, according to Russian legislation, is determined by the combination of these two concepts: the transfer of electronic money using electronic means of payment.

Transfer of funds (including electronic) credit organizations carried out in two ways: with the opening of bank accounts and without opening them (clause 1.4 of the Regulations of the Central Bank of the Russian Federation No. 383P - hereinafter referred to as: Rules...). In positions 3, 4, 5, 6 of this paragraph, the list of banking operations performed using electronic money is clearly defined and named, namely:

• for the transfer of electronic money, they can be accepted in cash exclusively from individuals and, conversely, when transferring electronic money, the bank can issue them in cash, again only to individuals;
• in addition, provided that there is a balance of electronic funds, banks do not have the right to charge interest on them (in this case, an operation to place funds must be carried out). Although other cash balances held in bank accounts, such as current accounts, demand accounts, etc., may accrue interest.

You should also dwell on the following changes made to the conceptual apparatus of payment relationships. This document (Regulation No. 383P) identifies the concepts of payment (settlement) documents, however, if we turn to the international practice of conducting payment and settlement transactions, it should be remembered that there is the concept of payment as the fulfillment by the debtor of his obligations through the irrevocable transfer to the creditor of a claim acceptable to him. And the concept of settlement as the final settlement of the obligations of the parties and representing the completion payment transaction, i.e. receipt of funds to the lender's bank account. The question arises: why are the different interpretations of these concepts not taken into account in the analyzed document?!

The Civil Code includes the concept of settlement transactions (Part 2, Chapter 46, Articles 866, 874, etc.), in some regulatory documents similar transactions are called payment. In Regulation No. 383, these transactions are identified so that there are no disagreements. Most likely, the developers of this document were guided by these aspects.

You should also dwell on the definition of a client’s standing order (clause 1.15). This provision existed previously in the Regulation of the Central Bank of the Russian Federation No. 222P and applied only to individuals. Now this norm applies to all subjects of settlement legal relations, both individuals and legal entities. As part of further regulation of this issue, it was determined that an event (condition) regarding a long-term order from the payer client to the payer bank can be either one-time or periodic in nature. There may also be a long-term order from the recipient client to the recipient bank to credit funds to the recipient client. Moreover, these instructions are not an obligation, but a right of the Bank.

It is necessary to dwell separately on paper and electronic forms of payment (settlement) documents. The form of the document when transferring funds is determined by the payment initiator. If there is electronic form document when carrying out a payment transaction, all information about the payment is stored in the bank in electronic form and can be reproduced on paper if necessary, for example, upon request (clause 1.23 of the Rules...). Let us clarify that Regulation 383P defines the standards for settlement documents (Appendices 2-10 of the Rules...). However, in the practice of Sberbank of Russia payment document is not generated in a specific form of non-cash payments, such as a payment order, defined for documents of this type, but a receipt for the transaction is printed. This form is provided for by the availability of individual internal technologies for transferring funds. However, if necessary, Sberbank also generates a payment document with all the details inherent in this type of a certain form of non-cash payments.

According to clause 2.3 of the Rules, the client’s order can be certified by the right of a handwritten signature, its analogue, electronic signature, various codes or passwords. Starting from the new year 2013, according to the new law on accounting, payment documents of legal entities will be valid without the signature of the chief accountant. Thus, the control signature of the chief accountant on payment documents is canceled. We see a reform of the institution of the second signature; it will exist independently and can be provided to any responsible person.

The changes affected the validity period of settlement documents. The documents are now valid for 10 days, including the day of issue. Previously it sounded: “...not counting the day of his discharge.”

A broader effect is defined for a payment order, which can be used by both the client and the bank when conducting settlement transactions by mutual agreement.

When making collection payments, the approach to accepting payment documents has changed. When using a form such as direct debit (clause 5.10 of the Rules...), acceptance has become necessary. Acceptance can be given in two forms: 1) pre-given acceptance; 2) subsequent acceptance. The mechanism used in this case is exclusively contractual and is determined by the parties to the transaction being concluded.

When using collection orders in calculations, you should pay attention to the following circumstances. If the main agreement concluded between the client and the bank does not provide for granting the bank the right to execute this banking transaction, the bank has the right not to fulfill it.

However, clause 1 of Article 13 of the Law “On Leasing” states that if leasing payments are late, you can send demands for payment from the lessee client to the lessee’s Bank. An unauthorized person may issue a payment document for repayment of lease payments; in this case, the bank has the right to request additional documents regarding this leasing transaction, in order to verify the legality of this write-off, and only in this case can it decide to pay or reject the submitted claim.

In the practice of banks, there have been cases when banks fulfilled the requirements for lease payments, and then had lawsuits from their clients regarding the incompetence of these write-offs. Unfortunately, according to existing legislation, the bank is obliged to fulfill the demand set for writing off lease payments (clause 7.4 of the Rules...), but in the event of presentation of forged documents, the bank is in no way protected and will be forced to resolve this issue of the eligibility of the write-off in court, therefore, before To carry out this operation, it is necessary to carefully check the eligibility of the documents to be written off.

The changes also affected the card index. Previously, there was file cabinet No. 1, related to the peculiarities of document flow, and it took into account documents awaiting acceptance, and file cabinet No. 2, which contained documents that were not paid on time due to the lack of funds in the payer’s account. Now there are 3 types of accounting: instead of card index No. 1, you can keep unsystematic accounting, since according to Regulation No. 383P, an acceptance of payment must be given.

Another priority is related to the suspension, in accordance with federal law, of transactions on the payer’s bank account. Those orders that are in the queue of orders not executed on time and subject to suspension are placed in the queue of orders awaiting permission to carry out transactions. Now it's a separate queue. The last queue is still associated with waiting for the payer's acceptance.

Let us dwell on one more form of non-cash payments - checks. Regulation No. 383P now also does not define the form of this document, as for a letter of credit, however, a set of mandatory details for these forms of payment is still defined.

And the last thing I would like to draw your attention to. When identifying the payer/recipient of electronic funds, according to the Regulations, there must be 2 details, one of which is the account number, and the second is determined by the bank. This detail can be your full name, TIN, etc. Previously mandatory requisite the client's last name, first name, and patronymic were considered, and many banks today advocate returning to the previous conditions.

In addition, there are disagreements between Regulation No. 383P and 161FZ regarding the storage periods for information when transferring electronic funds, which, of course, requires uniformity.

Many public organizations, such as, for example, the Committee on Payment Systems at the Association of Banks of the North-West, today come up with proposals to introduce a unified approach to standards for payment transactions, which is certainly justified, and banks will have fewer risks associated with payments.

Reviewers:

Radkovskaya N.P., Doctor of Economics, Professor, Professor of the Department of Banking of St. Petersburg State University of Economics and Finance, St. Petersburg.

Lebedeva M.E., Doctor of Economics, Associate Professor, Professor of the Department of Banking of St. Petersburg State University of Economics and Finance, St. Petersburg.

According to 383P, one of the forms of settlements is now officially listed as settlements using electronic money transfers

Clause 1.10 of Regulation No. 383 P. Document forms are given in Appendices 1 and 8 to this Regulation. These orders are applied within the framework of non-cash payment forms provided for in paragraph 1.1 of these Regulations. Forms of payment order, collection order, payment request, payment order on paper are given in Appendices 2, 4, 6 and 9 to Regulation No. 383P

RBS - remote banking service.

Electronic funds - funds that are previously provided by one person (the person who provided the funds) to another person, taking into account information about the amount of funds provided without opening a bank account (the obligated person), for execution monetary obligations the person who provided the funds, before third parties and in respect of which the person who provided the funds has the right to transmit orders exclusively using electronic means of payment. At the same time, funds received by organizations carrying out professional activity On the market valuable papers, clearing activities and (or) management activities investment funds, mutual investment funds and non-governmental pension funds and recording information on the amount of funds provided without opening a bank account in accordance with the legislation regulating the activities of these organizations.

Bibliographic link

Baidukova N.V. COMMENT ON THE APPLICATION OF BANK OF RUSSIA REGULATIONS No. 383P “ON THE RULES FOR FUNDS TRANSFERS” IN THE PRACTICE OF CREDIT INSTITUTIONS // Contemporary issues science and education. – 2013. – No. 1.;
URL: http://science-education.ru/ru/article/view?id=8382 (access date: 06/29/2019). We bring to your attention magazines published by the publishing house "Academy of Natural Sciences"

CENTRAL BANK OF THE RUSSIAN FEDERATION

POSITION

ABOUT THE RULES FOR FUNDS TRANSFER

(as amended by Bank of Russia Directive No. 3025-U dated July 15, 2013)

This Regulation was developed on the basis of the Federal Law of June 27, 2011 N 161-FZ "On the National Payment System" (Collection of Legislation of the Russian Federation, 2011, N 27, Art. 3872), Federal Law of July 10, 2002 N 86-FZ " ABOUT Central Bank Russian Federation (Bank of Russia)" (Collected Legislation of the Russian Federation, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; N 52, Art. 5032; 2004, No. 27, Art. 2711; N 31, Art. 3233; 2005, N 25, Art. 2426; N 30, Art. 3101; 2006, N 19, Art. 2061; N 25, Art. 2648; 2007, N 1, Art. 9, Art. 10; N 10, Art. 1151; N 18, Art. 2117; 2008, N 42, Art. 4696, Art. 4699; N 44, Art. 4982; N 52, Art. 6229, Art. 6231; 2009, N 1, Art. 25; N 29, Art. 3629; N 48, Art. 5731; 2010, N 45, Art. 5756; 2011, N 7, Art. 907; N 27, Art. 3873; N 43, Art. 5973; N 48, Art. 6728), Federal Law "On Banks and banking"(as amended by Federal Law No. 17-FZ of February 3, 1996) (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1990, No. 27, Art. 357; Collection of Legislation of the Russian Federation, 1996, No. 6, Art. 492; 1998, N 31, article 3829; 1999, N 28, article 3459, article 3469; 2001, N 26, article 2586; N 33, article 3424; 2002, N 12, article 1093; 2003, N 27, Art. 2700; N 50, Art. 4855; N 52, Art. 5033, Art. 5037; 2004, N 27, Art. 2711; N 31, Art. 3233; 2005, N 1, Art. 18, Art. 45; N 30, Art. 3117; 2006, N 6, Art. 636; N 19, Art. 2061; N 31, Art. 3439; N 52, Art. 5497; 2007, N 1, Art. 9; N 22, Art. 2563; N 31, Art. 4011; N 41, Art. 4845; N 45, Art. 5425; N 50, Art. 6238; 2008, N 10, Art. 895; N 15, Art. 1447; 2009, N 1, Art. 23; N 9, Art. 1043; N 18, Art. 2153; N 23, Art. 2776; N 30, Art. 3739; N 48, Art. 5731; N 52, Art. 6428 ; 2010, N 8, article 775; N 19, article 2291; N 27, article 3432; N 30, article 4012; N 31, article 4193; N 47, article 6028; 2011, N 7, Art. 905; N 27, Art. 3873, Art. 3880; N 29, Art. 4291; N 48, Art. 6730; N 49, Art. 7069; N 50, Art. 7351) and in accordance with the decision of the Board of Directors of the Bank of Russia (minutes of the meeting of the Board of Directors of the Bank of Russia dated June 15, 2012 N 11) establishes the rules for the transfer of funds by the Bank of Russia, credit institutions (hereinafter referred to collectively as banks) on the territory of the Russian Federation to currency of the Russian Federation.

Chapter 1. General provisions

1.1. Banks transfer funds through bank accounts and without opening bank accounts in accordance with federal law and regulations of the Bank of Russia (hereinafter jointly referred to as legislation) within the framework of the applicable forms of non-cash payments on the basis of the provided clauses 1.10 And 1.11 of this Regulation of orders for the transfer of funds (hereinafter referred to as orders) drawn up by payers, recipients of funds, as well as persons, bodies entitled, on the basis of law, to submit orders to the bank accounts of payers (hereinafter referred to as fund collectors), banks.

Transfer of funds is carried out within the framework of the following forms of non-cash payments:

settlements by payment orders;

settlements under a letter of credit;

settlements by collection orders;

payments by checks;

settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);

settlements in the form of electronic money transfer.

Transfer of electronic funds is carried out in accordance with legislation and agreements, taking into account the requirements of these Regulations.

Forms of non-cash payments are chosen by payers and recipients of funds independently and may be provided for in agreements concluded by them with their counterparties (hereinafter referred to as the main agreement). 1.2. Payers and recipients of funds are legal entities, individual entrepreneurs, individuals engaged in private practice in accordance with the legislation of the Russian Federation, individuals (hereinafter referred to as clients), banks. Collectors of funds may be recipients of funds. According to the orders of debt collectors, including enforcement authorities, tax authorities, the recipient of the funds may also be the body to which, in accordance with federal law, the collected funds are transferred.

The recoverer of funds, in the order sent with the writ of execution on collection, indicates as the recipient of the funds himself or the body to which, in accordance with federal law, the collected funds are transferred.

1.3. Banks transfer funds to bank accounts through:

debiting funds from the bank accounts of payers and crediting funds to the bank accounts of recipients;

debiting funds from bank accounts of payers and issuing cash to recipients - individuals;

debiting funds from bank accounts of payers and increasing the balance of electronic funds of recipients.

1.4. Credit organizations transfer funds without opening bank accounts, including using electronic means of payment, through:

acceptance of cash, payer's instructions - individual and crediting funds to the bank account of the recipient of funds;

accepting cash, orders from the payer - an individual and issuing cash to the recipient - an individual;

accepting cash, orders from the payer - an individual and increasing the balance of electronic funds of the recipient;

reducing the balance of the payer’s electronic funds and crediting funds to the recipient’s bank account;

reducing the balance of electronic funds of the payer and issuing cash to the recipient of funds - an individual;

reducing the balance of electronic funds of the payer and increasing the balance of electronic funds of the recipient.

1.5. The transfer of funds can be carried out by the bank with subsequent reimbursement in accordance with the agreement by the payer's bank of funds in the amount of the amounts of orders executed by the recipient's bank.

1.6. The transfer of funds can be carried out with the participation of a bank that is not the payer’s bank and the recipient’s bank (hereinafter referred to as the intermediary bank).

1.7. Irrevocability, unconditionality, finality of the transfer of funds occurs in accordance with federal law.

1.8. Credit institutions approve internal documents containing:

the procedure for drawing up orders;

the procedure for performing the procedures for acceptance for execution, recall, return (cancellation) of orders;

the procedure for executing orders;

other provisions on the organization of activities of credit institutions to transfer funds.

Internal documents cannot contain provisions that contradict the law, including these Regulations.

1.9. Transfers of funds are carried out by banks on the orders of clients, fund collectors, banks (hereinafter referred to as the senders of orders) in electronic form, including using electronic means of payment, or on paper.

1.10. The list and description of the details of orders - payment order, collection order, payment request, payment order are given in applications 1 And 8 to this Regulation. These orders are applied within the framework of non-cash payment forms provided for clause 1.1 of this Regulation.

Forms of payment order, collection order, payment request, payment order on paper are given in applications 2, 4 , 6 And 9 to this Regulation.

The details of the payment order, collection order, payment request, payment order are given in applications 3, 5 , 7 And 10 to this Regulation.

The maximum number of characters in the details of a payment order, collection order, payment request, payment order compiled electronically is established Appendix 11 to this Regulation.

1.11. Orders for which a list of details and forms are not established by these Regulations are drawn up by the senders of orders indicating the details established by the bank that allow the bank to transfer funds, and according to the forms established by the bank or the recipient of funds in agreement with the bank. These orders are applied within the framework of non-cash payment forms provided for clause 1.1 of these Regulations, and must contain names of orders different from those specified in clause 1.10 of this Regulation.

The provisions of this paragraph apply to applications, notifications, notices drawn up in cases provided for by these Regulations, to applications drawn up in accordance with federal law for the purpose of collecting funds.

The provisions of this paragraph apply to documents compiled legal entity in electronic form or on paper, orders to receive cash from the bank account of a legal entity if there are insufficient funds in its bank account.

1.12. Payment orders, collection orders, payment requests, payment orders, bank orders are settlement (payment) documents.

1.13. Form of the order on paper specified in paragraphs 1.10 And 1.11 of these Regulations, should not exceed an A4 sheet. If the form of the order specified in clause 1.11 of these Regulations, consists of several sheets, each of the sheets is drawn up in the manner established by the bank, taking into account the requirements stipulated by these Regulations.

The number of copies of orders on paper is established by the bank.

1.14. Banks apply orders in accordance with this Regulation in the following cases:

debiting (crediting) funds from a bank account if the bank is the recipient of the funds (payer);

transfer of funds without opening a bank account, including transfer of electronic funds if the bank is the recipient of the funds.

1.15. Based on the payer’s order, including in the form of an application, or an agreement with him, the payer’s bank may draw up an order (instructions) and carry out one-time and (or) periodic transfers of funds through the payer’s bank account or without opening a bank account to the payer, including using an electronic means of payment, on a certain date and (or) period, upon the occurrence of conditions specified by order or agreement in an amount determined by the payer, to the recipient of funds in this or another bank.

1.16. Based on the order of the recipient of funds, including in the form of an application, or an agreement with him, the bank of the recipient of funds may draw up an order (instructions) and carry out one-time and (or) periodic presentation of orders of the recipient of funds to the payer’s bank account opened in this or another bank, or for the purpose of transferring electronic funds of the payer on a certain date and (or) period, upon the occurrence of conditions specified by order or agreement in an amount determined by the recipient of the funds.

1.17. The payer may, in accordance with the agreement, draw up an order for a total amount with a register, which includes orders of one priority group, in order to transfer funds to several recipients of funds serviced by one bank.

In cases provided for by the agreement, the payer may draw up an order for the total amount with the register in order to transfer funds to several recipients of funds serviced by different banks.

1.18. The recipient of funds may, in accordance with the agreement, draw up an order for the total amount with a register that includes orders of one priority group, which indicates payers serviced by one bank.

In cases provided for by the agreement, the recipient of funds may draw up an order indicating information about payers serviced by different banks.

1.19. The register contains information about the banks of recipients of funds (payer banks), recipients of funds (payers), amounts for recipients of funds (payers), dates, order numbers and purpose of payment (payment purposes), as well as the total number of orders. If the register is sent separately from the order for the total amount, then it shall indicate the total amount of orders included in the register, as well as the number and date of the order for the total amount. The amount indicated in the register must correspond to the amount indicated in the order for the total amount. In the register, the payer (recipient of funds) can, in agreement with the bank, indicate additional information.

1.20. The bank, on the basis of orders accepted for execution, orders for the total amount with registers submitted to the bank, can draw up an order for the total amount with the register, which includes orders of one priority group. The register indicates the total amount and total number of orders, information about payers or the payer (in cases provided for by federal law or agreement), recipients of funds or recipient of funds serviced by this or another bank, containing the details provided for in the agreement, sufficient for crediting funds to bank accounts recipients of funds, issuance of cash to recipients of funds, the amount of each order. Dates, order numbers and information about the purpose of payment (payment purposes) are indicated in the register if they are included in the orders.

1.21. The procedure for sending orders, transferring registers specified in paragraphs 1.17, 1.18 And 1.20 of these Regulations is determined by banks taking into account the deadline for the transfer of funds in accordance with federal law.

1.22. In order to transfer funds, the Bank has the right to draw up orders in electronic form, on paper based on orders in electronic form, on paper accepted for execution from the senders of orders. At the same time, the bank ensures the immutability of the details of the orders specified by the senders of the orders, with the exception of the details of the payer’s bank (when drawing up the order), intermediary banks, as well as cases provided for by the Directive of the Bank of Russia dated March 15, 2010 N 2410-U “On working with settlement documents, payment orders when changing the details of banks and their clients", registered by the Ministry of Justice of the Russian Federation on April 2, 2010 N 16792 (Bulletin of the Bank of Russia dated April 14, 2010 N 20).

1.23. The Bank provides the ability to reproduce, including upon request, in electronic form and on paper (in the forms established for the relevant orders) orders accepted for execution and executed in electronic form.

1.24. The payer's order in electronic form, the register (if any) is signed with an electronic signature (electronic signatures), an analogue of a handwritten signature (analogues of handwritten signatures) and (or) certified by codes, passwords and other means that allow confirming that the order (register) has been drawn up (drawn up) ) the payer or an authorized person (persons).

The order of the recipient of funds, the recoverer of funds in electronic form, the register (if any) is signed with an electronic signature (electronic signatures), an analogue of a handwritten signature (analogues of handwritten signatures) and (or) certified by codes, passwords, and other means to confirm that the order (register ) drawn up (drawn up) by the recipient of funds, the recoverer of funds or an authorized person (persons).

When reproducing orders in electronic form in accordance with clause 1.23 of these Regulations it must be possible to identify the person(s) specified in this paragraph.

The provisions of this paragraph apply to orders in electronic form and registers compiled by banks.

1.25. Banks do not interfere in the contractual relations of clients. Mutual claims between the payer and the recipient of funds, except those arising through the fault of banks, are resolved in the manner prescribed by federal law without the participation of banks.

1.26. Transfer of funds using payment cards is carried out taking into account the features provided for by the Regulation of the Bank of Russia dated December 24, 2004 N 266-P “On the issue of bank cards and on transactions performed using payment cards", registered by the Ministry of Justice of the Russian Federation on March 25, 2005 N 6431, October 30, 2006 N 8416, October 8, 2008 N 12430, December 9, 2011 N 22528 ("Bulletin of the Bank of Russia" dated March 30, 2005 No. 17, November 9, 2006 No. 60, October 17, 2008 No. 58, December 19, 2011 No. 71).

1.27. Transfer of funds using a bank order is carried out taking into account the specifics provided for by the Bank of Russia Directive No. 2360-U dated December 11, 2009 “On the procedure for drawing up and applying a bank order”, registered by the Ministry of Justice of the Russian Federation on December 24, 2009 No. 15812 (Bulletin of the Bank Russia" dated December 30, 2009 N 78).

1.28. This Regulation applies to the transfer of funds with the participation of the state corporation "Bank for Development and Foreign Economic Affairs" (Vnesheconombank).

Banks transfer funds through bank accounts without opening bank accounts.

Transfer of funds is carried out within the framework of the following forms of non-cash payments: settlements by payment orders; settlements under a letter of credit; settlements by collection orders; payments by checks; settlements in the form of transfer of funds at the request of the recipient of funds (direct debit); settlements in the form of electronic money transfer.

Payment orders, collection orders, payment requests, payment orders, bank orders are settlement (payment) documents. Orders. The procedures for accepting orders for execution include: certification of the right to dispose of the DS; control of the integrity of orders; structural control of orders; control of order details values; control of cash sufficiency. If there is insufficiency, the bank will not accept them for execution and will return (cancel) the queue of orders not executed on time for the bank accounts of payers - individuals. The order can be revoked before the funds transfer becomes irrevocable. Partial execution of the order is possible.

When making payments by payment orders, the payer's bank undertakes to transfer funds through the payer's bank account or without opening a bank account of the payer - an individual to the recipient of the funds specified in the payer's order.

When making payments under a letter of credit, the bank acting on the payer's order to open a letter of credit and in accordance with its instructions (hereinafter referred to as the issuing bank) undertakes to transfer funds to the recipient of the funds, subject to the receipt by the recipient of the funds of the documents provided for by the letter of credit and confirming the fulfillment of its other conditions ( hereinafter - execution of the letter of credit), or grants authority to another bank (hereinafter - the executing bank) to execute the letter of credit.

Collection orders are used in settlements for collection in cases stipulated by the agreement, and settlements according to the orders of fund collectors. The recipient of the funds may be a bank, including the payer's bank. The collection order of the collector of funds can be presented to the payer's bank through the recipient's bank.

Payments by checks

Payments in the form of funds transfer at the request of the recipient of funds (direct debit)

Attachments: list and description of the details of the payment order, collection order, payment request (Maximum number of characters in the details).