Special account for the state defense order in the bank - what is it. Special account Special bank account

As a rule, enterprises have their own current account. However, one account for the correct distribution of finances is not always enough. For these purposes, special accounts are opened, to which funds are transferred from other accounts, from suppliers, customers, paying agents.

The most common types of accounts:

Deposits. Used for storage and expansion Money;
Letters of credit. This is a deposit account to which a certain amount is transferred to pay for goods, transactions. The transfer of money from it is carried out after the fulfillment of the terms of the contract by the supplier;
Check books. The company's money is periodically transferred to this account to pay for certain needs. Payment is by check.

When do I need to open a special account?

It's necessary:

to the supplier - to attract a paying agent to receive payments;
payment agent - to receive payments individuals;
bank payment agent (subagent) - to accept cash from an individual, including using payment terminals and ATMs.

How to open a special account?

It depends on the type of account. For example, to open a letter of credit, the buyer and the supplier first agree on how the settlements will take place. Then contact the bank and open a current account. After studying the details, the bank will open a letter of credit. You can open a special account if the company already has a main account.

What happens if the special account is not used?

For this, administrative responsibility is provided (part 2 of article 15.1 of the Code of Administrative Offenses of the Russian Federation). Namely, if:

the obligation to hand over the cash received from the payers when accepting payments to the credit institution in order to be credited in full to its special bank account (accounts) is not observed;
the account is not used by payment agents, suppliers, bank payment agents, bank payment sub-agents of special bank accounts for making respective settlements.

For this offense, an administrative fine is provided:

for officials: from 4 thousand to 5 thousand rubles;
for legal entities: from 40 thousand to 50 thousand rubles.

General provisions on special accounts and their types

The principles of servicing and using accounts opened with a bank (including special ones) are formulated in the Instruction of the Bank of Russia dated May 30, 2014 No. 153-I. Depending on the purpose of opening, operations performed on the account and the category of the business entity, special accounts are distinguished (clause 2.8 of the Instructions):

suppliers;
debtors;
banking payment agents (subagents);
collateral;
guarantee funds of payment systems;
nominal;
clearing;
escrow;
trading.

Regardless of the type of account, an appropriate application is submitted to the bank with the application of the necessary conditions credit institution package of documents. In some cases, it is possible to open an account by virtue of another previously concluded agreement containing the relevant condition.

Dedicated supplier bank account

The use of this type of accounts is regulated by the Law “On Acceptance Activities ...” dated 03.06.2009 No. 103-FZ. Unlike others, it can only be opened to organizations and individual entrepreneurs that are directly suppliers of goods and services if payments are accepted through payment agents.

Within the framework of paragraph 18 of Art. 4 of the Law of 03.06.2009 No. 103-FZ, a person supplying goods or services does not have the right to use other types of accounts for mutual settlements with payment intermediaries. Receiving and crediting money to other accounts opened by suppliers is impossible.

Don't know your rights?

In paragraph 19 of Art. 4 of the law dated 03.06.2009 No. 103-FZ formulated a list of operations that are allowed for the considered group of accounts:

receiving money from special accounts, including from payment intermediaries;
transfer of money to other accounts belonging directly to the supplier.

Note that this list is exhaustive and other operations in this case are not allowed.

Special bank account of the debtor

The legal basis for the use of bank special accounts by debtors is Art. 138 of the Law "On Insolvency (Bankruptcy)" dated October 26, 2002 No. 127-FZ. Their opening is necessary to credit part of the funds remaining after the sale of property and settlements with creditors, whose interests were secured by collateral.

In accordance with paragraph 3 of Art. 138 of the Law of October 26, 2002 No. 127-FZ, only the bankruptcy trustee can open and dispose of funds on such a special account. After opening, the following operations are available:

writing off money in favor of creditors of the first and second priority to pay off debts to them;
transfer of funds for payment court costs(including remuneration of persons involved in the bankruptcy case);
payment in the prescribed manner.

The disposal and write-off of money in favor of creditors or third parties is carried out only by the bankruptcy trustee. The performance of other transactions and operations is unacceptable.

Thus, special accounts are created for a specific purpose, and their opening is mandatory by law. The legislation defines many grounds for opening this kind of accounts, some of which we have given in the article.

It's amazing how many questions and problems can be caused by a single phrase in normative act Bank of Russia.

Special bank account No. 40821

It turns out that this happens if this phrase is a characteristic of a new account.

Account No. 40821 “Paying agent, bank paying agent” is entered into the Chart of Accounts by Bank of Russia Ordinance No. 2343-U dated November 25, 2009 “On Amendments to Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the Rules for Maintaining accounting in credit institutions located in the territory Russian Federation which entered into force on January 1, 2010.

The description of the account looks rather succinctly. This is a “separate bank account opened for payment agents, bank payment agents to account for credited cash received from payers and make settlements when receiving payments in accordance with federal law dated June 3, 2009 No. 103-FZ "On the activity of accepting payments from individuals carried out by payment agents" and Article 13.1. Federal Law "On Banks and Banking Activity".

In addition, it is only indicated that the account is passive, and analytical records are kept on accounts opened for each agent.

Oddly enough, on January 1, there were no long queues of banking and non-banking payment agents in the operating rooms of credit institutions, who wanted to immediately open “separate bank accounts” for themselves. However, they can be understood: Regulation No. 302-P, together with all its changes and additions, is of little interest to them, and in Laws No. 103-FZ and No. 395-1, indications of the obligation of agents to open and maintain these accounts look rather vague. Besides, they probably had other important things to do on the first of January. As well as the second, third and further - through the thirteenth inclusive.

Well, banks (and especially bank accountants) have nowhere to go - for them, scrupulous implementation of Regulation No. 302-P and other legal acts of the Bank of Russia is much more important than new year holidays. Even, perhaps, more important than the implementation of all sorts of federal laws.

The bill itself and its characteristics, in fact, did not raise any questions from the bankers at the first reading. As is usually the case, problems arose during the practical implementation phase.

Firstly, a credit organization cannot open an account No. 40821 for a client on its own, like any other bank account. And clients, as already mentioned, do not crowd at the door, waving applications for opening accounts. They continue to calmly hand over the cash extracted from the terminals to their existing bank accounts.

How many banks will take the liberty of refusing to accept cash from an agent in such a situation? We have to get out: print and sign for customers to sign an application for opening accounts or make additional agreements to contracts for cash management services.

Secondly, it is not clear what to do if the paying agent delivers the proceeds to another credit institution - not the one where his account is maintained. With them, payment agents, this happens all the time: they poke their terminals in all settlements within a radius of 300 km, but they do not want to take the proceeds to their own bank. So they rent it to the nearest branch of Sberbank.

The possibility for clients to deposit cash for crediting to an account opened with another credit institution is provided for in clause 3.1. Regulations of the Bank of Russia dated April 24, 2008 No. 318-P “On the procedure for conducting cash transactions” (we discussed its originality a year and a half ago). And now a new problem arises: if account No. 40821 is maintained by a different bank that accepted the cash, then the funds to this account will be received by non-cash payment. And this contradicts the purpose of the account - "to account for credited cash received from payers."

Then, perhaps, account No. 40821 should be maintained by a bank that accepts cash? But this is a completely different story, worthy of separate consideration ...

Thirdly, many banking agents work on a prepaid basis. That is, they pay with service providers (for example, mobile operators) with their money available in a bank account. And then they replenish the account by handing over the proceeds extracted from the terminals. This means, strictly speaking, that if account No. 40821 is replenished only at the expense of proceeds from the terminals, then it must have an “active” sign: first - payment, then - replenishment of the account.
But since account No. 40821 is unequivocally passive (where did you see an active bank account?!), we have to assume that not only cash received from payers, but also other receipts to the agent’s account are credited to it - bank loans, for example. But this contradicts both the term "separate" and the existing characterization of the account.

A third option is also possible: prepayment is made from the main bank account (for example, 40802 “Individuals - individual entrepreneurs”), on which a certain irreducible balance rests for these purposes. Then funds from account No. 40821 should be transferred to account No. 40802 to replenish this balance. And what then is the point in opening a separate bank account in addition to the main one?

What is a special bank account?

And what is this operation? What is the accounting document? Or is it not settlement document at all - after all, settlements are carried out between two different persons, and in our case - between two accounts of the same person?

And in general, if the Bank of Russia had in mind this particular option, then it should have been directly written in the description of account No. 40821. Isn't it?

Fourth, it is not entirely clear whether the specified "separate account" bank account in understanding Civil Code And tax code. And this is important, since the fulfillment of the requirements of each of the listed documents in relation to account No. 40821 will inevitably raise a bunch of questions. Offhand - are transactions on this account subject to suspension tax authorities? And the funds in the account - arrest bailiffs? Can bank charges be debited from this account? If this is a bank account in terms of the Civil Code, then why does Regulation No. 302-P, contrary to the said code, restrict the possibilities of using such an account? If this is a different account, how is it different from a regular bank account?

And here you can read about the problems payment agents faced when trying to open a "special account". As it turned out, many banks refuse to open such an account to an agent, citing the lack of instructions regarding the mode of use of the "special account".

This is an archive of the Kiosks.ru website. A new version- at http://kiosks.ru

Special account for a paying agent - expert opinion bankir.ru

It is simply amazing how many questions and problems can be caused by a single phrase in a Bank of Russia regulation. It turns out that this happens if this phrase is a characteristic of a new account.

Account No. 40821 “Paying agent, bank paying agent” is entered into the Chart of Accounts by Bank of Russia Ordinance No. 2343-U dated November 25, 2009 “On Amendments to Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the Rules for Maintaining Accounting accounting in credit institutions located on the territory of the Russian Federation”, which entered into force on January 1, 2010.

The description of the account looks rather succinctly. This is a “separate bank account opened for paying agents, bank paying agents to account for credited cash received from payers and make settlements when receiving payments in accordance with Federal Law No. payments of individuals made by paying agents” and Article 13.1. Federal Law "On Banks and Banking Activity".

In addition, it is only indicated that the account is passive, and analytical records are kept on accounts opened for each agent.

Well, banks (and especially bank accountants) have nowhere to go - for them, the scrupulous implementation of Regulation No. 302-P and other regulatory legal acts of the Bank of Russia is much more important than the New Year holidays. Even, perhaps, more important than the implementation of all sorts of federal laws.

The bill itself and its characteristics, in fact, did not raise any questions from the bankers at the first reading. As is usually the case, problems arose during the practical implementation phase.

Secondly, it is not clear what to do if the paying agent delivers the proceeds to another credit institution - not the one where his account is maintained.

A special bank account is...

With them, paying agents, this happens all the time: they poke their terminals in all settlements within a radius of 300 km, but they don’t want to take the proceeds to their own bank. So they rent it to the nearest branch of Sberbank.

Then, perhaps, account No. 40821 should be maintained by a bank that accepts cash? But this is a completely different story, worthy of separate consideration ...

A third option is also possible: prepayment is made from the main bank account (for example, 40802 “Individuals - individual entrepreneurs”), which holds a certain minimum balance for these purposes. Then funds from account No. 40821 should be transferred to account No. 40802 to replenish this balance. And what then is the point in opening a separate bank account in addition to the main one? And what is this operation? What is the accounting document? Or is it not a settlement document at all - after all, settlements are carried out between two different persons, and in our case - between two accounts of the same person?

And in general, if the Bank of Russia had in mind this particular option, then it should have been directly written in the description of account No. 40821. Isn't it?

Fourth, it is not entirely clear whether the said “separate account” is a bank account within the meaning of the Civil Code and the Tax Code. And this is important, since the fulfillment of the requirements of each of the listed documents in relation to account No. 40821 will inevitably raise a bunch of questions. Offhand - are transactions on this account subject to suspension by the tax authorities? And the funds in the account - to be arrested by bailiffs? Can bank charges be debited from this account? If this is a bank account in terms of the Civil Code, then why does Regulation No. 302-P, contrary to the said code, restrict the possibilities of using such an account? If this is a different account, how is it different from a regular bank account?

This is an archive of the Kiosks.ru website. The new version is available at http://kiosks.ru

What is a special bank account

Special bank account- this is an account to which cash funds received from payers when receiving payments are credited. Besides, special account use payment agents, suppliers, bank payment agents and bank payment sub-agents to perform the respective settlements.

Which companies are considered paying agents

Paying agents include companies that, under an agreement, accept payments from physicists and transfer them to providers of relevant services (clauses 3-5 of article 2, part 1 of article 3 of the Federal Law of 03.06.09 No. 103-FZ). To accept such funds and transfer them to the provider, you must open special account(h.

The whole truth about account No. 40821

14-16 Art. 4 of Law No. 103-FZ).

True, some courts refer to paying agents companies that receive money from "physicists" through the mail (decree of the Thirteenth Arbitration Court of Appeal dated June 23, 2014 No. A56-49287 / 2013). For such a violation, a fine on the company up to 50 thousand rubles is possible under Part 2 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation. Therefore, if the company is not ready to argue, it is safer to open a special account for mail receipts.

When to open a special bank account

Obligation to use special account accounts arise:

at the supplier in case of engaging a paying agent to receive payments;
with a paying agent in case of accepting payments from individuals;
from a banking paying agent (subagent) in case of accepting cash from an individual, including using payment terminals and ATMs.

What happens if you do not use a special bank account

Liability for non-use special bank account, as well as for non-compliance with the obligation to hand over to a credit institution cash received from payers when accepting payments for crediting to their special bank account, established by part 2 of article 15.1 of the Code of Administrative Offenses of the Russian Federation. Violators face a fine of 4,000 to 5,000 rubles for officials, and 40,000 to 50,000 rubles for legal entities.

Question: The main thing in the work of a paying agent is work through a special bank account. An LLC can be recognized as a NON-PAYING AGENT if it does not operate on a special account. What is the specialty of the account? Please check if there are any references in the laws to the differences in opening this account compared to a regular current account legal entity.

Answer: A special bank account is an account to which cash funds received from payers when accepting payments are credited, as well as used by payment agents, suppliers, bank payment agents and bank payment sub-agents to carry out the corresponding settlements. However, the legislation of the Russian Federation does not provide for a clear definition of a special account.

The obligation to use a special bank account arises for the supplier if a paying agent is involved to accept payments, for a paying agent in case of accepting payments from individuals, for a bank paying agent (subagent) in case of accepting cash from an individual, including using payment terminals and ATMs.

Responsibility for non-compliance with the obligation to hand over to a credit institution the cash received from payers when accepting payments for crediting in full to their special bank account (accounts), as well as non-use of special bank accounts by payment agents, suppliers, bank payment agents, bank payment subagents for the implementation of the relevant calculations, Part 2 is established. art.15.1. Code of Administrative Offenses of the Russian Federation.
Violation by payment agents operating in accordance with Federal Law No. 103-FZ of 03.06.2009 “On the activity of accepting payments from individuals carried out by payment agents”, by bank payment agents and bank payment sub-agents operating in accordance with the Federal Law “On national payment system”, obligations to hand over to a credit institution cash received from payers when accepting payments for crediting in full to their special bank account (accounts), as well as non-use by payment agents, suppliers, bank payment agents, bank payment subagents of special bank accounts for the implementation of the relevant calculations entail the imposition of an administrative fine on officials in the amount of 4,000 to 5,000 rubles; for legal entities - from 40,000 to 50,000 rubles.

Based on the foregoing, we can conclude that a special account is opened and used strictly in certain cases of the legislation of the Russian Federation. In this case, the special account is a bank account.

A bank current account is different from a special one. This follows from paragraphs 2.1 and 2.8 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I. A bank current account as a whole is intended to account for the funds of the account holder, while a special bank account is intended for accounting and separating funds from other funds of the account holder.
Accordingly, the grounds for opening a bank account and a special bank account also differ. If the first one is opened on the basis of a bank account agreement, according to which the bank undertakes to accept and credit funds incoming to the client’s account, fulfill the client’s instructions to transfer and issue the appropriate amounts from the account and conduct other operations on the account (clause 1 of article 845 of the Civil Code), then a special bank account is opened on the basis of a special account agreement, the unified definition of which is not contained in the legislation.

Rationale

How to draw up, conduct, reflect in accounting operations on bank special accounts

Opening special accounts

To perform certain operations, organizations on their own initiative can open special accounts with banks (, clauses 2.1 and 2.8 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I).

Funds are credited to special accounts from settlement or foreign currency accounts of organizations. Also, a loan provided by a bank can be a source of funds in a special account.

Usually special bank accounts are opened:

for settlements under letters of credit;
for payments by checks;
for the accounting of deposits (deposits);
for payments using bank cards.

In addition, on their own initiative, banks open to organizations:

loan accounts - for the movement of funds provided under loan agreements;
transit currency accounts - to account for receipts in foreign currency. Regardless of the desire of the organization, a transit currency account is opened simultaneously with a current currency account.

A special account can be opened both in rubles and in foreign currency. To do this, you need to submit an application to the bank (in the form approved by the bank) and attach to it payment order for the transfer of funds.

How to open (close) a current account in Russia

Typically, a bank account is opened immediately after the establishment of the organization. It is needed for settlements with counterparties, for paying taxes and contributions. Although there is no obligation to open an account immediately after registration. The legislation does not prohibit making payments only in cash within the limit.

You can open a current account later, at any time. Moreover, an organization may have several such accounts.

Prepare everything required documents and open a current account as soon as possible will help a step-by-step scheme.

How to open an account

A person applying for opening an account must submit a passport (another identity card) to the bank (paragraphs 1.7-1.10 of Instructions of the Bank of Russia dated May 30, 2014 No. 153-I). The package of documents that must be submitted to conclude an agreement depends on which department of the organization the account is opened - the head or separate division.

How to lead cash transactions paying agents

In the article, we will consider the situations faced by taxpayers who work within the framework of the state defense order, guided by the Federal Law of December 29, 2012 No. 275-FZ “On the State Defense Order” (hereinafter Law No. 275-FZ) and apply a special account.

Situation 1. Which bank to open?

In accordance with paragraphs. 6 p. 1 and pp. 6 p. 2 art. 8 Law No. 275-FZ, the head contractor and contractors determine in contracts concluded with other contractors a mandatory condition for making settlements using for each contract a separate account opened with an authorized bank selected by the head contractor.

At the same time, before the conclusion of the contract, the executors included in the cooperation of the head executor must be notified of the need to conclude an agreement on banking support with the authorized bank chosen by the head executor (clause 3, clause 1 and clause 3, clause 2, article 8 of Law No. 275-FZ).

When fulfilling the state defense order, the prime contractor and contractors under the state defense order use for settlements under the contract only separate accounts opened by contractors with whom contracts are concluded in an authorized bank (clause 7, clause 1 and clause 7, clause 2, article 8 of Law No. 275-FZ).

Taking into account the above provisions of Law No. 275-FZ, a subcontractor organization that is included in the cooperation of the prime contractor for the implementation of the state defense order is obliged to conclude an agreement on banking support and opening a special account with an authorized bank selected by the prime contractor. Therefore, she is not entitled to open a special account in another bank, except for the one specified in the contract with the contractor and his notification.

Situation 2. Is the bank authorized to refuse the organization to open an account?

The organization (Contractor) faced a situation when the Authorized Bank refused to open a special account for it on the grounds that, according to the bank, the Company carried out suspicious and dubious operations aimed at legalizing (laundering) proceeds from crime. Let's see if the bank is right?

According to Art. 11 of the Tax Code of the Russian Federation accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement. At the same time, the Bank is obliged to conclude a bank account agreement with the client who proposed to open an account on the conditions announced by the bank for opening accounts of this type that meet the requirements provided for by law or banking rules established in accordance with it (clause 2 of article 846 of the Civil Code of the Russian Federation) .

In accordance with paragraph 2 of Art. 8 of Law No. 275-FZ, the Contractor concludes with an authorized bank, selected by the head contractor, an agreement on banking support (clause 2, clause 2, article 8 of Law No. 275). In addition, the Contractor notifies (before concluding contracts) other contractors of the need to conclude an agreement on banking support with an authorized bank selected by the head contractor (clause 3, clause 2, article 8 of Law No. 275-FZ).

In its turn authorized bank is obliged to conclude agreements on banking support with the head executor, the executor and open separate accounts for them (clause 1, clause 2, article 8.2 of Law No. 275-FZ). At the same time, a separate account is an account opened for the head executor, the executor in an authorized bank for making payments under the state defense order (clause 10, article 3 of the Federal Law of Law No. 275-FZ). Therefore, the Executing Organization is obligated to open a special account with an authorized bank by Law No. 275-FZ.

According to par. 2 p. 2 art. 846 of the Civil Code of the Russian Federation, the Bank is not entitled to refuse to open an account, the performance of relevant operations on which is provided for by law.

However, it should be taken into account that the credit institution (bank) has the right to refuse to conclude a bank account (deposit) agreement in accordance with the internal control rules of the credit institution if it has suspicions that the purpose of concluding such an agreement, in pursuance of which the account is opened , is the performance of operations for the purpose of legalization (laundering) of proceeds from crime, or the financing of terrorism (clause 5.2, article 7 of the Federal Law of 07.08.2001 No. 115-FZ “On counteracting the legalization (laundering) of proceeds from crime, and financing of terrorism” (hereinafter Law No. 115-FZ).

According to paragraph 6.2 of Ch. 6 "Regulations on the requirements for the internal control rules of a credit institution in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism" (approved by the Bank of Russia on March 2, 2012 N 375-P), (hereinafter - Regulation No. 375-P ), the factors, individually or in combination, influencing the adoption of such a decision by a credit institution may be the following circumstances:

- a legal entity has a size authorized capital equal to or slightly greater than minimum size of the authorized capital established by law ((clause "a" clause 6.2 of Regulation No. 375-P.

- less than six months have passed since the date of registration of a legal entity (clauses "b", clause 6.2 of Regulation No. 375-P);

— according to the data tax service as the legal address of the legal address, the address of mass registration is indicated (clause "c", clause 6.2 of Regulation No. 375-P).

— absence at the address of the legal entity specified in the unified state register legal entities, a body or a representative of a legal entity (“d”, clause 6.2 of Regulation No. 375-P);

- one and the same individual is a founder (participant) of a legal entity, its head and) maintains accounting records (clauses “e”, clause 6.2 of Regulation No. 375-P);

- there is information from the Bank of Russia that, in relation to the Organization, the presence of debts of non-residents under contracts was revealed under which the Organization closed transaction passports in connection with their transfer for servicing to another authorized bank (clauses "f", "clause 6.2 of Regulation No. 375-P);

- in relation to the legal entity, there is a decision of the interdepartmental coordinating body that performs the functions of combating the financing of terrorism to freeze (block) funds or other property (clauses "and" clause 6.2 of Regulation No. 375-P);

— other factors independently determined by the credit institution (clause “k”, clause 6.2 of Regulation No. 375-P.

Considering the foregoing, despite the fact that the opening of a special account by the Contractor as part of the execution of the state defense order is provided for by law, the credit institution has the right to refuse to conclude a bank account agreement in accordance with the internal control rules of the credit institution, if there are reasons to believe that the Organization is performing operations aimed at for the legalization (laundering) of proceeds from crime or the financing of terrorism.

However, upon receipt of a refusal, the Contracting Authority has the right to apply to the court, and it is possible that the judicial authorities, in case of failure to prove the existence of grounds for opening a bank account, provided for in clause 5.2 of Art. 7 of Law No. 115-FZ, will take the side of the Organization and recognize the actions of the bank as unlawful (Decision of the Arbitration Court of the Nizhny Novgorod Region of 10/14/2016, Resolution of the First Arbitration Court of Appeal of 12/22/2016, Resolution of the Arbitration Court of the Volga-Vyatka District of 04/19/2017 No. Ф01 -878/2017 in case No. A43-15183/2016).

So Supreme Court The Russian Federation, considering a similar situation in its Ruling No. 301-ES17-10939 dated August 25, 2017 in case No. A43-15183 / 2016, noted that despite the fact that in order to refuse to open an account for a bank, only suspicions about the possible commission of a legalization operation by the client are sufficient proceeds of crime, when considering a case to challenge the refusal to open an account in court, the bank must confirm and prove that such suspicions were reasonable at the time of the refusal to open an account. In addition, the court noted that the funds from federal budget, aimed at the execution of the state defense order, cannot, by their legal nature, be considered as income obtained by criminal means.

Thus, in view of the foregoing, to refuse to open an account for a bank, only suspicions about the possible commission by the client of an operation to legalize income obtained by criminal means are sufficient. However, if the Organization goes to court, the bank will have to confirm and prove that such suspicions were reasonable at the time of refusal to open an account.

Situation 3. Is the Implementing Organization entitled to transfer money to the supplier from its special account to its settlement account?

In this situation, the executing organization, included in the cooperation of the prime contractor as part of the execution of the state defense order, entered into a regular supply agreement for the purchase of materials that will later be used by it to fulfill the state defense order. The amount of the contract is 400,000 rubles. and the supplier does not have a special account opened with an authorized bank. How to be?

In accordance with paragraphs. 6 p. 1 and pp. 6 p. 2 art. 8 of Law No. 275-FZ, the prime contractor and contractors determine in contracts concluded with other contractors a mandatory condition for making settlements under such contracts using for each contract a separate account opened with an authorized bank selected by the prime contractor.

At the same time, before the conclusion of the contract, the executors included in the cooperation of the head executor must be notified of the need to conclude an agreement on banking support with the authorized bank chosen by the head executor (clause 3, clause 1 and clause 3, clause 2, article 8 of Law No. 275-FZ).

In accordance with paragraphs. “h”, paragraph 2, part 1, art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts for the purpose, in particular, of paying expenses by the head contractor in the amount of not more than five million rubles a month and paying executor of expenses in the amount of not more than three million rubles a month.

Since it is possible to write off funds from a separate account of the contractor to other bank accounts in order to pay other expenses in the amount of not more than three million rubles per month, and in the issue under consideration we are talking about the amount of 400,000 rubles, the executing organization operating under GOZ has the right to transfer money to the supplier from his special account to his current account.

Situation 4. We transfer an advance to employees from a special account

The mode of using a separate account implies the obligation of the Organization to provide the authorized bank with documents that are the basis for drawing up orders for the transfer of wage amounts to employees' accounts, as well as orders for the payment of relevant taxes, in particular personal income tax as a tax agent. Does the Organization have to comply with these requirements when making an advance payment to employees (RF for the first part of the month)?

In accordance with paragraphs. "g" paragraph 1 of Art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for the performance of permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Art. 8.4 of Law No. 275-FZ.

At the same time, according to paragraphs. "a" paragraph 3 of Art. 8.4 of Law No. 275-FZ on a separate account, it is not allowed, in particular, to carry out transactions in the form of transfer (issuance) of funds to individuals, with the exception of wages, subject to the simultaneous payment of relevant taxes, insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance.

In accordance with paragraph 1 of Art. 8.2 of Law No. 275-FZ, an authorized bank, in particular, has the right to: request from the head executor, executor the documents and information provided for by this Federal Law (clause 1, clause 1, article 8.2 of Law No. 275-FZ); control orders in the manner prescribed by Art. 8.5 of Law No. 275-FZ (clause 4, clause 1, article 8.2 of Law No. 275-FZ).

When accepting an order for execution, the authorized bank controls: in particular, the compliance of the purpose of the payment specified in the order with the content of the documents submitted by the owner of a separate account and which are the basis for drawing up the order (clause 3, clause 1, article 8.5 of Law No. 275-FZ), as well as compliance with the regime for using a separate account established by Law No. 275-FZ (clause 4, clause 1, article 8.5 of Law No. 275-FZ).

At the same time, when transferring the RFP, including for the first half of the month (advance), the Contracting Authority must provide the authorized bank with settlement and payment statements (another form of primary accounting documentation for accounting for labor and its payment established by the legislation of the Russian Federation on accounting ), on the basis of which the contractor issued an order to transfer funds (Letter of the Bank of Russia dated December 2, 2015 N 12-1-5 / 2822, dated December 14, 2016 No. 12-1-5 / 2793).

It should be added that paragraph 3 of Art. 8.4 of Law No. 275-FZ regulates the procedure for transferring (issuing) funds from a separate account to individuals and cannot regulate the procedure for transferring, in particular, personal income tax (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948 ).

Russian organizations from which the taxpayer received income indicated in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, are obliged to calculate, withhold from the taxpayer and pay the amount of personal income tax, taking into account the features provided for by Art. 226 of the Tax Code of the Russian Federation (clause 1 of article 226 of the Tax Code of the Russian Federation). At the same time, the date of actual receipt by the taxpayer of income in the form of wages is the last day of the month for which he was accrued income (clause 3, article 226 of the Tax Code of the Russian Federation).

Tax amounts are calculated by tax agents on the date of actual receipt of income, in this case, regarding the payment of salary - on the last day of the month (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, clause 3 of article 226 of the Tax Code of the Russian Federation).

Therefore, taking into account the foregoing, the tax agent on the last day of the month for which the income in the form of wages was accrued to the taxpayer, calculates personal income tax and cannot do this before.

In this regard, before the end of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948).

Thus, the Contractor Organization, when paying the RFP for the first half of the month, must provide the authorized bank with payroll statements (another form of primary accounting documentation for the accounting of labor and its payment established by the legislation of the Russian Federation on accounting), on the basis of which the contractor drew up an order on money transfer.

However, at the same time, simultaneously with the advance order, the Organization should not provide orders for payment of personal income tax as a tax agent, because before the end of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget.