Cashless payments: application. Features of the use of non-cash payment forms by individuals How to open a non-cash payment for individuals

Content

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What is a non-cash payment and what are the methods for making it?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of non-cash payments implies the use of payment cards, bills and checks to carry out transactions. The transfer of payments occurs between the parties to the property relationship or with the help of an additional entity represented by a credit institution.

Essence

Organizing financial transactions using this type of payment is beneficial to banks and the state, because allows you to avoid a sharp increase in treatment delays. The essence of non-cash payments is the implementation of payments by transferring currency to accounts intended to replace cash. By using a non-cash form of payment at an enterprise, you can get rid of cash registers and comply with the rules for their use.

Advantages and disadvantages

The main advantage of this payment method is its flexibility. Non-cash money can be stored in special accounts for an unlimited time. Bank documents can be connected to the transaction at any time. They establish and confirm the fact of the transaction. Enterprises that use non-cash payments are freed from the need to constantly transfer money to the bank.

The main disadvantage of the method is its dependence on the bank. A non-cash transfer cannot be carried out if the holder of the funds has problems with their turnover. Owners of regular and special accounts will have to pay the bank a commission for transactions performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

The characteristics, structure, and meaning of payment transactions are determined by their type. Depending on the variety, they can be used by enterprises and individuals. In the Russian financial system, the following forms of non-cash payments are distinguished:

• transfers using payment requests and orders;
• letter of credit payments;
• payments through check books;
• collection settlements;
• payments by electronic money transfer;
• money transfers by direct debit.

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. Funds transferred within the state are divided depending on the region and locality. The following types of non-cash payments are also distinguished:

• guaranteed, in which the collateral is the funds reserved in the budget account;
• non-guaranteed;
• transfers with instant debiting of funds from the account;
• payments with deferred transfer of money.

Methods

Payment documents represent legally formalized demands, instructions and orders for the transfer of funds for the receipt of goods, services, and works. They can be implemented in the form of collection orders, bank transfers, letters of credit. Depending on the type of payment document, contact and contactless methods of non-cash payments are distinguished. These include:

• payments using a bank card through POS terminals;
• transferring money from cards using Pay Wave/PayPass technology;
• payments using card details, often used to pay for services via the Internet and purchase goods in stores;
• sending money through online wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or transfers from bank cards are used to top up the balance;
• Internet banking services offered to users of Sberbank and other financial organizations;
• payments using NFS technology via smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The non-cash payment system must work as quickly as possible in order to quickly execute payment orders, open accounts for new clients, and maintain a continuous flow of funds. If economic authorities come to an agreement, then payments can be made bypassing the bank.

Principles of organization

The presented payment method is one of the important tools for the development of the country's market economy. It is voluntary in nature, allowing you to transfer and receive wages, savings from deposits and other income without visiting financial institutions. Continuity of money transfers is ensured by the principles on which the organization of non-cash payments is based:

1. Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
2. The client's rights to manage funds are not limited.
3. Transactions are implemented on a first-come, first-served basis.
4. Payments are transferred from account to account if funds are available.

Implementation principles

Compliance by business firms and banks with established rules ensures that this type of payment meets modern requirements such as reliability, efficiency, and speed of transactions. For this purpose, principles for implementing wire transfers were developed. The procedure for making non-cash payments is determined by the following principles:

• The principle of acceptance. Without obtaining the consent or notification of the cash account holder, funds cannot be debited. This rule even applies to requests from government agencies.
• The principle of freedom of choice. Payment participants can conduct transactions in any form convenient for them. Financial organizations cannot influence the choice of non-cash payment methods.
• The principle of legality. All operations must be carried out within the framework of current legislation and regulated by it.
• The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then sanctions fall on the bank.

These principles not only lie in making payments without withdrawing currency, but also in their implementation. The payer's current account must always have the required amount of funds to carry out transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if a new contract is concluded with the client.

Rules for non-cash payments

Financial law regulates all monetary transactions between entrepreneurs, individuals and legal entities, shops, and other institutions. For these purposes, rules for non-cash payments were developed, the main one of which states that money should be debited from the client’s account only by his order. Payment documents used for transactions must contain:

• TIN of the account owner;
• name and account number of the credit institution;
• name of the payer's bank;
• account number and BIC of the transfer recipient.

Payment by bank transfer

Money transfer is carried out using one of the methods listed above. The correspondent account reflects the details of the sender and recipient of the funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller does not fulfill his obligations, the non-cash payment will be returned to the buyer with the exception of the banking system commission.

Refund to buyer

The customer has the right to return or replace goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon presentation of the product, receipt, warranty card, and identity documents. Scans of the listed documents must be sent to the store’s mail. The transfer of funds to a client may be refused in the following situations:

• the product is a food product and is of good quality;
• documents on the transfer of funds are lost;
• the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the store warehouse. The return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the costs of sending the goods if such a clause is included in its rules. Non-cash forms of payment involve the transfer of money to the buyer's current account immediately after sending the products back to the seller.

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Cashless payment: application

Individuals in banks for settlements not related to their business activities should open current accounts.

These accounts do not imply strictly targeted spending of funds, i.e. they are not special (targeted). Funds from these current accounts can be spent for any purpose not prohibited by law and regulations of the Bank of Russia.

The main restriction on conducting settlement transactions on them is that the transactions carried out on them should not be related to business activities.

Accordingly, current accounts of individuals, since they are not special (targeted), are subject to the provisions of Chapter. 45 of the Civil Code of the Russian Federation.

At the same time, since these are accounts of individuals who are not entrepreneurs, they are not subject to the requirements of Art. 86 of the Tax Code of the Russian Federation on the obligation of credit institutions to report to the tax authorities about the opening and closing of these accounts, about the provision of information on them that constitutes bank secrecy, as well as enshrined in Art. 76 of the Tax Code of the Russian Federation powers tax authorities to suspend transactions on these accounts.

Considering that we are talking about non-cash payments with the participation of individuals who are not related to their business activities, a problem arises with distinguishing payments by individuals into those related and not related to their business activities.

In this case, it is necessary to take into account that the property of an individual entrepreneur is not legally distinguished between that which he uses to carry out business activities and that which he uses for personal consumption. Such division is the meaning of the formation of a legal entity.

According to Art. 24 of the Civil Code of the Russian Federation, a citizen is liable for his obligations with all the property belonging to him, with the exception of property on which, in accordance with the law, cannot be levied. The list of citizens' property, which cannot be foreclosed on, is established by Art. 446 Code of Civil Procedure of the Russian Federation.

Based on this, an individual entrepreneur, by his legal status, is an individual. Therefore, the rules governing the activities of legal entities can be applied to it only in cases expressly specified in the legislation, provided that they can be applied to it at all. An example of the expression of such an approach is the already mentioned paragraph 3 of Art. 23 Civil Code of the Russian Federation.

Therefore, we can draw the following conclusion.

It is impossible to legally differentiate between the property of an individual, including money in bank accounts, into that which he uses to carry out business activities, and that which is used for personal consumption. Therefore, for example, when collecting debt from individuals related to the implementation of business activities by these individuals, on the basis of executive documents, such collection can be made from the current accounts of this individual.

Also, in most cases, it will be impossible to differentiate between payments by an individual. For example, if an individual makes a payment under a purchase and sale agreement, or, conversely, payment under such an agreement has been received in his current account, then the bank has neither legal authority nor real opportunities to verify what was actually acquired (sold) and for what purposes ) by an individual under this agreement.

Based on the foregoing, it turns out that the division in the acts of the Bank of Russia of the accounts of individuals and the payments they make into those related and not related to the implementation of entrepreneurial activities is of an organizational and technical nature for the purposes of accounting, statistical and other types of accounting and largely depends on the will of this individual faces.

Non-cash payments are carried out by individuals who are not individual entrepreneurs through credit organizations or their branches (banks) licensed by the Bank of Russia, which provides for the opening and maintenance of bank accounts for individuals and (or) the implementation of money transfers on behalf of individuals without opening bank accounts (excluding postal transfers). Currently, the legal regime for these calculations is established by the Regulations approved by the Central Bank of the Russian Federation on April 1, 2003 No. 222-P.

The adoption by the Bank of Russia of the above regulatory act provided citizens with the opportunity to use all provided for in Art. 862 of the Civil Code of the forms of non-cash payments, which in relation to the deposit account are available to the client only within the framework of settlement transactions allowed for execution on the account of this type by law, i.e. by transferring funds from the account or crediting funds received by the bank in the name of the depositor.

Unlike legal entities, non-cash payments are carried out by citizens using a current account, opened by banks taking into account the requirements of Ch. 46 of the Civil Code and instructions of the Central Bank of the Russian Federation dated September 14, 2006 No. 28-I.

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

A file of unpaid settlement documents for an individual’s current account is not maintained. Thus, if there are no funds in the account at the time of debiting, as well as the right to receive a loan (including an overdraft), settlement documents are not subject to execution and are returned to payers or collectors in the manner established by the Regulations on non-cash payments in the Russian Federation.

Using a current account, it is possible to carry out non-cash payments in all four forms (payment orders, letters of credit, checks, collections) with the features established by the Regulations on the procedure for making non-cash payments by individuals in the Russian Federation.

Transfer by an individual of his rights to dispose of funds in the account is permitted on the basis of a power of attorney drawn up in accordance with the requirements of Art. 185 Civil Code. Such a power of attorney can be certified by an authorized employee of the bank and certified by the bank's seal. The powers of the trustee are terminated by submitting a corresponding application to the bank by the trustee.

A citizen can grant the bank the right to draw up a settlement document on his behalf (if there is a similar condition in the bank account agreement). In practice, this opportunity is used to transfer periodic payments for predetermined amounts (for example, alimony, subscription fees for telephone, Internet, satellite television, etc.). In this case, the bank fills out settlement documents on behalf of the client based on the client’s application filled out according to the form developed by the bank. The settlement document drawn up by the bank on behalf of the client is documented with the signatures of bank officials and the bank's seal.

Payment documents can be issued in the form of a document on paper or in electronic form using analogues of a handwritten signature in the manner established by the Regulations on non-cash payments in the Russian Federation, as well as a bank account agreement between the bank and an individual.

When the bank accepts payment documents, they are checked in accordance with the requirements established by the Regulations approved by the Central Bank of the Russian Federation dated March 26, 2007 No. 302-P, dated October 3, 2002 No. 2-P and dated April 1, 2003 No. 222-P. Payment documents executed in violation of the established rules will not be accepted by the bank.

The transfer by a legal entity of funds from its bank account in favor of several individuals who are clients of one bank (amounts of wages, social payments and other payments provided for by the legislation of the Russian Federation) is carried out in accordance with the terms of the agreement concluded by the legal entity with the bank servicing individuals - recipients, or a bank account agreement concluded by a legal entity with the bank serving the hundred ("payroll projects").

Transfer of funds is carried out in the total amount by payment order of a legal entity using a register compiled in a form agreed with the bank. The transfer of the register to the recipient's bank is carried out by a legal entity independently or by its servicing bank by any means, including the use of communication means that make it possible to reliably establish that the information or document comes from a party to the agreement. The transfer of the register to the recipient's bank must be carried out within a time period that ensures that the bank credits funds received to its correspondent account (sub-account) under a payment order to the accounts of individuals in separate amounts no later than the day following the day of receipt of the settlement document.

If the register is not received within the prescribed period, the funds are reflected in the account for the amounts received in correspondent accounts until it is clarified to take measures to credit the funds for their intended purpose. After the expiration of the period for clarification established by the Regulations of the Central Bank of the Russian Federation dated March 26, 2007 No. 302-P (five working days), the amounts of the unknown purpose are subject to return to the payer’s bank.

Banking operations for the transfer of funds (not related to the implementation of entrepreneurial activities by citizens) on behalf of individuals in favor of both legal entities and individuals can be carried out and without opening a current account.

The procedure and conditions for carrying out such operations (including the procedure for paying for settlement services, as well as the bank’s obligations to transfer funds) are established by the bank independently in accordance with the requirements of legislation and regulations of the Bank of Russia and are brought to the attention of individuals in a form accessible for review.

Operations for the transfer of funds on behalf of an individual are carried out on the basis of a document submitted by the individual, the form of which is established by banks or the relevant recipients of funds to whom payments are sent, provided that the document or the agreement between the bank and the recipient of funds provides for everything necessary for the transfer cash details, TIN of an individual (if available), and in cases provided for in Art. 7.2 of the Anti-Money Laundering Law - a unique assigned transaction number (if any), NNN of an individual (if any) or address of residence (registration) or place of stay, on the basis of which banks fill out a payment order on form 0401060.

Certain features are typical for citizens to use payment documents within non-cash payments.

Money orders accepted by the bank or drawn up by it at the request of an individual only if there are funds in the client’s current account (or through an overdraft provided by the bank).

If there is a provision in the bank account agreement that gives the bank the right to draw up a settlement document on its behalf, an individual may grant the bank the right to periodically transfer funds from the current account. In this case, the individual submits an application to the bank in two copies in the form established by the bank, in which he instructs the bank to transfer funds to the appropriate bank accounts within a certain time. Both copies of the application are signed by an individual, after which a bank stamp is affixed to them indicating the date of receipt and the signature of the responsible executor. One copy of the application is returned to the individual as confirmation of its receipt. The second copy of the application must be kept in the bank.

Partial payment of payment orders is not allowed.

Letter of Credit can be used to carry out non-cash payments with one recipient of funds (an individual, including an individual entrepreneur or legal entity).

When making payments under a letter of credit, a citizen (payer) submits to the bank serving him a letter of credit on form 0401063 or an application for opening a letter of credit, in which he instructs the bank to open a letter of credit on the agreed terms and gives it the right to draw up a letter of credit on the above form. A letter of credit or an application for opening a letter of credit must contain:

• – type of letter of credit (if there is no indication that the letter of credit is irrevocable, it is considered revocable);
• – the number of the individual’s current account with the issuing bank from which funds are transferred under the covered (deposited) letter of credit;
• – account number opened by the executing bank for depositing funds under a covered (deposited) letter of credit;
• – validity period of the letter of credit indicating the date of its closure;
• – the full and exact name of the documents upon presentation of which payment is made under the letter of credit (if there is a large number of documents, an annex to the letter of credit is drawn up, which is referred to in the letter of credit and which is an integral part of it);
• – the purpose of opening a letter of credit (payment for goods, work, services, real estate, other purposes in accordance with the law), number and date of the main agreement, deadlines for fulfilling obligations under the main agreement.

The following additional conditions may be included in a letter of credit or an application for opening a letter of credit:

• – submission of documents confirming the transaction;
• – prohibition of partial payments under a letter of credit;
• – method of transportation;
• – other conditions provided for in the main agreement.

Based on an individual’s application to open a letter of credit, no later than the business day following the day of receipt of the application, the bank fills out a letter of credit on form 0401063, into which the information specified in the application is transferred.

If violations are established regarding the submission of documents provided for by the terms of the letter of credit, as well as the correctness of the register of accounts, the list of documents, payment under the letter of credit is not made, the documents are returned to the recipient of the funds. Before the letter of credit expires, the recipient of funds has the right to re-submit the documents provided for by the terms of the letter of credit.

If the documents submitted by the recipient of funds comply with the terms of the letter of credit, the executing bank makes payment to the letter of credit. The procedure for the executing bank's actions related to the execution of the letter of credit, including its revocation and closure, is regulated by the Regulations on Non-Cash Payments in the Russian Federation.

For non-cash payments by individuals, only checks, issued by banks. However, they are not used for settlements through divisions of the Bank of Russia settlement network. The form of the check is determined by each bank independently.

An individual can act as a check holder or drawer. In the latter case, the check is paid by the paying bank serving the citizen at the expense of the drawer’s funds, which he has the right to dispose of by issuing checks.

Collection orders are used when making non-cash payments by individuals with a current account:

• a) for collection under enforcement documents, if they are presented through the servicing bank - the issuing bank;
• b) in cases provided for in the main agreement, subject to the provision of the servicing bank with the right to write off funds from the payer’s account without his order.

The procedure for the acceptance and execution by banks of enforcement documents presented by collectors - individuals directly to the banks in which bank accounts of debtors are opened is regulated by the Regulations approved by the Central Bank of the Russian Federation on April 10, 2006 No. 285-P.

When writing off funds from an individual’s account on the basis of collection orders, the rules established by:

• – Regulations on the procedure for making non-cash payments by individuals in the Russian Federation - if the collector is an individual;
• – Regulations on non-cash payments in the Russian Federation – if the claimant is a legal entity.

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

Carrying out settlement transactions by an individual by bank deposit is carried out in the manner established by the Regulations on the procedure for making non-cash payments by individuals in the Russian Federation for settlements by payment orders.

CENTRAL BANK OF THE RUSSIAN FEDERATION

POSITION

On the procedure for making non-cash payments by individuals in the Russian Federation

(as amended on December 12, 2011)

Lost force on July 9, 2012 based on
Regulations of the Bank of Russia dated June 19, 2012 N 383-P
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____________________________________________________________________
Document with changes made:
(Bulletin of the Bank of Russia, No. 9, 02/20/2008);
(Bulletin of the Bank of Russia, N 60, October 21, 2009) (came into force on December 7, 2009);
(Bulletin of the Bank of Russia, N 72, December 21, 2011) (came into force on December 29, 2011).
____________________________________________________________________

General provisions

This Regulation has been developed in accordance with part two of the Civil Code of the Russian Federation (Collection of Legislation of the Russian Federation, 1996, N 5, Art. 410; 1996, N 34, Art. 4025; 1997, N 43, Art. 4903; 1999, N 51, Art. 6228; 2002, N 48, Art. 4737; 2003, N 2, Art. 160, 167), Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” (Collection of Legislation of the Russian Federation, 2002, N 28, Art. .2790; 2003, N 2, Art. 157), Federal Law “On Banks and Banking Activities” (Gazette of the Congress of People's Deputies of the RSFSR and the Supreme Council of the RSFSR, 1990, N 27, Art. 357; Collection of Legislation of the Russian Federation, 1996, N 6, Art. 492; 1998, N 31, Art. 3829; 1999, N 28, Art. 3459, 3469; 2001, N 26, Art. 2586; N 33 (Part I), Art. 3424; 2002, N 12 , Art. 1093), 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), other legislative acts of the Russian Federation (hereinafter referred to as legislation), and approved by the Board of Directors of the Bank of Russia on March 28, 2003 (Minutes No. 6), and regulates the implementation of non-cash payments by individuals in the currency of the Russian Federation on the territory of the Russian Federation on bank accounts opened on the basis of a bank account agreement or without opening a bank account, unless otherwise provided for by these Regulations.
Directive of the Bank of Russia dated December 12, 2011 N 2748-U.

For the purposes of these Regulations, individuals are understood to be citizens whose non-cash payments are not related to business activities.

Non-cash payments are carried out by individuals through credit organizations (branches) (hereinafter referred to as banks) that have a license from the Bank of Russia, which provides for the opening and maintenance of bank accounts for individuals and/or the implementation of money transfers on behalf of individuals without opening bank accounts (with the exception of postal transfers ).

Chapter 1. Conditions for non-cash payments by individuals

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

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

1.1.2. When making non-cash payments on current accounts by individuals, the forms of non-cash payments established by law may be used, taking into account the features provided for in this Regulation.
Directive of the Bank of Russia dated December 12, 2011 N 2748-U.

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

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

If there are no funds in the current account of an individual at the time of debiting the funds, as well as the right to receive a loan, including an overdraft, provided for in an agreement between the bank and the individual, settlement documents are not subject to execution and are returned to payers or collectors in the manner established by the Regulations of the Bank of Russia dated October 3, 2002 N 2-P “On non-cash payments in the Russian Federation”, registered by the Ministry of Justice of the Russian Federation on December 23, 2002 N 4068; March 21, 2003 N 4300; June 30, 2004 N 5880; May 25, 2007 N 9547 ("Bulletin of the Bank of Russia" dated December 28, 2002 N 74, dated April 2, 2003 N 17, dated July 7, 2004 N 39, dated June 6, 2007 N 33) (hereinafter referred to as the Regulations of the Bank of Russia N 2-P) (paragraph as amended, put into effect on March 2, 2008 by order of the Bank of Russia dated January 22, 2008 N 1965-U.

1.1.4. The subclause has lost force since December 29, 2011 - ..

1.1.5. The subparagraph became invalid as of December 29, 2011 - Bank of Russia Directive No. 2748-U dated December 12, 2011.

1.1.6. If the data specified by an individual in the bank account agreement changes, he notifies the bank about this in the manner and within the time frame established by the agreement. When changing the last name, first name or patronymic, an individual presents to the bank a new identification document, on the basis of which a new Card with samples of signatures and seal impressions is issued" form N 0401026 of the All-Russian Classifier of Management Documentation OK 011-93 (hereinafter - card f. 0401026) in the manner established by the Bank of Russia. A copy of the identification document is placed in the client’s legal file.*1.1.6)
(Subclause as amended, put into effect on December 29, 2011 by Bank of Russia Directive No. 2748-U dated December 12, 2011.

1.1.7. The subparagraph became invalid as of December 29, 2011 - Bank of Russia Directive No. 2748-U dated December 12, 2011.

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

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

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

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

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

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

1.1.13. When the bank accepts payment documents, they are checked in accordance with the requirements established by Bank of Russia Regulation No. 302-P dated March 26, 2007 “On the rules of accounting in credit institutions located on the territory of the Russian Federation,” registered by the Ministry of Justice of the Russian Federation on March 29 2007 N 9176; October 23, 2007 N 10390 ("Bulletin of the Bank of Russia" dated April 16, 2007 N 20-21, dated October 31, 2007 N 60) (hereinafter referred to as Bank of Russia Regulation N 302-P), Bank of Russia Regulation N 2-P and by this Regulation. Payment documents executed in violation of the established requirements are not subject to acceptance (subclause as amended, put into effect on March 2, 2008 by the Bank of Russia’s directive dated January 22, 2008 N 1965-U.

1.1.14. When transferring funds by an individual from his current account to the bank account of a legal entity or to the current account of an individual, as well as to other accounts (deposit account, account for settlements using bank cards), including the accounts of the payer himself, as well as legal person from his bank account to the current account of an individual (deposit account, account for settlements using bank cards) in the payment document in the "Payer" field, if the individual is a payer, in the "Recipient" field, if the individual is a recipient , the full surname, name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name) of the individual from whose account (to the account) the funds are transferred are indicated. When transferring funds by an individual, the payer's taxpayer identification number (TIN) (if any) is also indicated in the payment document in the payment document, and in cases provided for by No. 115-FZ of August 7, 2001 "On Anti-Legalization ( laundering) proceeds from crime and the financing of terrorism" (Collected Legislation of the Russian Federation, 2001, No. 33, Art. 3418; 2002, No. 30, Art. 3029; No. 44, Art. 4296; 2004, No. 31, Art. 3224; 2005, N 47, Art. 4828; 2006, N 31, Art. 3446, Art. 3452; 2007, N 16, Art. 1831; N 31, Art. 3993, Art. 4011; N 49, Art. 6036 ; 2009, N 23, Art. 2776; N 29, Art. 3600) (hereinafter referred to as the Federal Law), in the “TIN” field of the payer the taxpayer identification number (TIN) of the individual (if any) is indicated or in the “Payer” field after full name of an individual - address of place of residence (registration) or place of stay. When indicating the address of residence (registration) or place of stay, it is allowed to use abbreviations that make it possible to definitely establish this information about the payer (subparagraph as amended, put into effect on March 2, 2008 by the instruction of the Bank of Russia dated January 22, 2008 N 1965-U by instruction of the Bank of Russia dated August 26, 2009 N 2281-U.

Information about the payer - an individual can be communicated by the bank - the sender of the payment to the recipient bank in another manner agreed upon with it, including using software and hardware (paragraph additionally included from December 7, 2009 by the Bank of Russia instruction dated August 26, 2009 N 2281 -U).

To highlight information about an individual specified in the “Payer” field, the “//” symbol is used. Information about an individual in this field is indicated in the following sequence: Full name. an individual, symbol "//", address of place of residence (registration) or place of stay, symbol "//" (paragraph additionally included from December 7, 2009 by Bank of Russia instruction dated August 26, 2009 N 2281-U).

1.1.15. Transfer by a legal entity of funds from its bank account in favor of several individuals who are clients of one bank (amounts of wages, social payments and in other cases in accordance with the legislation of the Russian Federation) is carried out in accordance with the terms of the agreement concluded by the legal entity with a bank serving individual recipients, or a bank account agreement concluded by a legal entity with the bank serving it. In this case, the transfer of funds is carried out in the total amount by payment order of a legal entity using the register. The register, drawn up in a form agreed with the bank, must contain bank details, full name, account details of individuals, amounts to be credited to the accounts of individuals, signed by authorized persons of the legal entity who have the right to sign settlement documents, and certified stamp or issued in electronic form using an analogue of a handwritten signature.*1.1.15)
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

A payment order on form 0401060 is filled out by a legal entity in accordance with the requirements of Bank of Russia regulations for filling out settlement documents established by Bank of Russia Regulation N 2-P

- in the “Recipient” field the name and location of the bank in which individuals’ accounts are opened are indicated;

- in the “Amount” field the total amount to be transferred to the accounts of individuals is indicated;

- in the “Purpose of payment” field, the purpose of the payment is indicated, and also a link is made to the transfer of funds according to the register, its number, date.

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

If the register is not received within the prescribed period, the funds are reflected in the account for the amounts received in correspondent accounts until it is clarified to take measures to credit the funds for their intended purpose. After the expiration of the period established by the Regulation of the Bank of Russia N 302-P for clarification of the amount of the unexplained purpose, they are subject to return to the payer’s bank (paragraph as amended, put into effect on March 2, 2008 by the instruction of the Bank of Russia dated January 22, 2008 N 1965-U.

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

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

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

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

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

1.2.3. Banks carry out operations to transfer funds on behalf of an individual without opening a bank account on the basis of a document submitted by the individual. The form of the document intended to be submitted (filled out) by individuals when transferring funds without opening a bank account is established by banks or the relevant recipients of funds to whom payments are sent, and is applied provided that the document or the agreement of the bank with the recipient of funds provides for all details necessary for transferring funds, the taxpayer identification number (TIN) of the individual (if available), and in cases provided for in Article 7.2 of the Federal Law, the unique assigned transaction number (if available), the taxpayer identification number (TIN) of the individual ( if available) or the address of the place of residence (registration) or place of stay, on the basis of which banks fill out a payment order on form f. 0401060 (paragraph supplemented from March 2, 2008 by the instruction of the Bank of Russia dated January 22, 2008 N 1965-U; as amended , put into effect on December 7, 2009 by order of the Bank of Russia dated August 26, 2009 N 2281-U.*1.2.3)

When making a transfer of funds received from individuals to the address of one recipient, a payment order can be filled out by the bank sending the payment for the total amount, with the subsequent transfer of documents filled out by individuals in accordance with the terms of the agreement, which provides for the obligation of the bank sending the payment to send documents to the payee, as well as the responsibility of the sending bank for failure to fulfill the obligation. The payment order is filled out and executed by the bank sending the payment in accordance with the requirements for filling out payment documents established by Bank of Russia Regulation No. 2-P. Information about individual payers, including that established by Article 7.2 of the Federal Law, is communicated by the sending bank to the receiving bank in a manner agreed upon with it, including using software and hardware. In the absence of such an opportunity to provide information, the sending bank fills out payment orders for each payment by an individual, taking into account the following: in the “Payer” field, indicate the name (full or abbreviated) of the sending bank, full name. of an individual, the taxpayer identification number (TIN) of the individual (if any), and in cases provided for in Article 7.2 of the Federal Law, in the “Payer” field - the unique assigned transaction number (if any), the taxpayer identification number (TIN) of the individual person (if any) or address of place of residence (registration) or place of stay (paragraph as amended, put into effect on December 7, 2009 by the Bank of Russia instruction dated August 26, 2009 N 2281-U.

Transfer of funds on behalf of individuals without opening a bank account between bank divisions is carried out in a similar manner (paragraph additionally included from March 2, 2008 by the instruction of the Bank of Russia dated January 22, 2008 N 1965-U; as amended, entered into force on December 7, 2009 year by the instruction of the Bank of Russia dated August 26, 2009 N 2281-U.

To highlight the information specified in the "Payer" field, the "//" symbol is used. Information in the “Payer” field is indicated in one of the following sequences (the paragraph was additionally included from December 7, 2009 by the Bank of Russia’s instruction dated August 26, 2009 N 2281-U):

- name of the sending bank, symbol “//”, full name. an individual, symbol "//", TIN of an individual (if any), symbol "//" (paragraph additionally included from December 7, 2009 by Bank of Russia instruction dated August 26, 2009 N 2281-U);

- name of the sending bank, symbol “//”, full name. individual, symbol “//”, unique assigned transaction number (if any), symbol “//”, TIN of the individual (if available), symbol “//” (paragraph additionally included from December 7, 2009 by the Bank’s instructions Russia dated August 26, 2009 N 2281-U);

- name of the sending bank, symbol “//”, full name. individual, symbol "//", unique assigned transaction number (if any), symbol "//", address of place of residence (registration) or place of stay, symbol "//" (paragraph additionally included from December 7, 2009 indicating Bank of Russia dated August 26, 2009 N 2281-U).

When indicating the address of residence (registration) or place of stay, it is allowed to use abbreviations that make it possible to definitely establish this information about the payer (the paragraph was additionally included from December 7, 2009 by the Bank of Russia instruction dated August 26, 2009 N 2281-U).

1.3. Transactions by individuals on accounts opened on the basis of a bank deposit agreement are carried out in a manner similar to that established by Chapter 2 of these Regulations.

Chapter 2. Settlements by payment orders

2.1. Payment orders are used by individuals to transfer funds in accordance with the legislation of the Russian Federation for settlements not related to business activities.*2.1)

2.2. Payment orders for the transfer of funds from the current account of an individual, filled out and executed by the individual, are accepted by the bank or drawn up by it at the request of the individual if there are funds in his current account. A bank account agreement may provide for the payment of payment orders submitted by an individual if there are insufficient funds in his current account through a loan (overdraft) provided by the bank.*2.2)

Partial payment of payment orders is not allowed.

2.3. If there is a provision in the bank account agreement that gives the bank the right to draw up a settlement document on its behalf, an individual may grant the bank the right to periodically transfer funds from the current account. In this case, the individual submits an application to the bank in two copies in the form established by the bank, in which he instructs the bank to transfer funds to the appropriate bank accounts within a certain time. Both copies of the application are signed by an individual.*2.3)

2.4. In an application for periodic transfer of funds from an individual’s current account, it is recommended to indicate:

- FULL NAME. of an individual, the taxpayer identification number (TIN) of the individual (if any), and in cases provided for in Article 7.2 of the Federal Law, the taxpayer identification number (TIN) of the individual (if any) or the address of the place of residence (registration) or place of stay individual. When indicating the address of residence (registration) or place of stay, it is allowed to use abbreviations that make it possible to definitely establish this information about the payer (paragraph as amended, put into effect on December 7, 2009 by the Bank of Russia’s instruction dated August 26, 2009 N 2281-U;

- payer’s current account number;

- taxpayer identification number of the recipient (TIN) of a legal or individual person (if any), name and account number of the recipient of funds or full name. and current account (deposit account, account for settlements using bank cards), if the recipient is an individual);

- name and details of the recipient's bank, bank identification code (BIC);

- the amount of payment or the conditions determining it;

- date of transfer and frequency of payments;

Purpose of payment;

Validity period of the application;

- date of drawing up the application;

- additional details necessary to execute the application (for example, indicating a telephone number when transferring telephone fees in accordance with the recipient’s requirements);

- additional conditions at the request of the client, incl. granting the right to the bank to adjust the amount of funds written off when tariffs for services, subscription fees, etc. change.

2.5. Both copies of the application are issued with a bank stamp indicating the date of receipt and the signature of the responsible executor. One copy of the application is returned to the individual as confirmation of receipt of the application. The second copy of the application must be stored in the manner determined by the bank.

2.6. When making a transfer of funds based on an individual’s application for periodic transfer of funds, the bank draws up a payment order on form 0401060 in the number of copies required to carry out the settlement transaction. The payment order is filled out in accordance with the requirements for filling out settlement documents established by Bank of Russia Regulation N 2-P, taking into account the following features:

- in the "Payer" field, indicate your full name. of an individual, in the "TIN" field of the payer - the taxpayer identification number (TIN) of the individual (if any), and in the cases provided for in Article 7.2 of the Federal Law, in the "TIN" field of the payer the taxpayer identification number (TIN) of the individual is indicated ( if available) or in the “Payer” field after full name. of an individual - address of place of residence (registration) or place of stay (paragraph as amended, put into effect on December 7, 2009 by the Bank of Russia’s instruction dated August 26, 2009 N 2281-U;

- in the “Account N” field of the payer, the current account number of the individual is indicated;

- in the “Purpose of payment” field, the bank makes an entry about the preparation of a payment order based on the client’s application, indicating the date of the application and the purpose of the payment;

- the first copy of the payment order is drawn up with the signatures of bank officials who have the right to sign settlement documents, and with the bank’s seal.

When transferring funds in favor of another individual:

In the "Recipient" field, indicate your full name. an individual recipient, in the "TIN" field of the recipient - the taxpayer identification number (TIN) (if any) (paragraph supplemented from March 2, 2008 by the Bank of Russia instruction dated January 22, 2008 N 1965-U;

- in the “Account N” field of the recipient, the number of the current account of an individual, a deposit account, an account for payments using bank cards is indicated.

2.7. The account owner may cancel his application granting the bank the right to periodically transfer funds from his current account by submitting a corresponding application to the bank. The specified application is stored in the manner determined by the bank.

Chapter 3. Settlements under letters of credit

3.1. When making non-cash payments, individuals can use all types of letters of credit established by law, in accordance with the requirements of Bank of Russia Regulation No. 2-P, taking into account the features provided for by this Regulation.*3.1)

3.1.1. Individuals have the right to use letters of credit for non-cash payments in accordance with the legislation of the Russian Federation for payments not related to business activities.

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

3.1.3. When using letters of credit in the agreement between the payer and the recipient of funds (hereinafter referred to as the main agreement), it is recommended to reflect the following data:

- name of the issuing bank;

- name of the bank serving the recipient of funds;

- name of the recipient of funds or full name, identification document details, residential address of the recipient, if he is an individual;

- amount of the letter of credit;

- type of letter of credit;

- method of notifying the recipient of funds about the opening of a letter of credit;

- a method of notifying the payer about the account number for depositing funds opened by the executing bank;

- a complete list and characteristics of documents submitted by the recipient of funds;

- validity period of the letter of credit, submission of documents confirming fulfillment of the terms of the letter of credit (performance of work, provision of services, etc.), and requirements for the execution of these documents;

- liability for non-fulfillment (improper fulfillment) of obligations.

The main agreement may include other conditions regarding the payment procedure under the letter of credit.

3.2. When making payments under a letter of credit, an individual (payer) submits to the servicing bank in which his current account is opened (issuing bank), a letter of credit on form 0401063 or an application for opening a letter of credit in two copies, in which he instructs the bank to open a letter of credit on the terms agreed with the bank conditions and grants him the right to draw up a letter of credit on form 0401063. The bank develops the application form for opening a letter of credit independently.*3.2)

A letter of credit or an application for opening a letter of credit must contain:

Type of letter of credit (if there is no indication that the letter of credit is irrevocable, it is considered revocable);

- number of the current account of an individual with the issuing bank from which funds are transferred under the covered (deposited) letter of credit;

- account number opened by the executing bank for depositing funds under a covered (deposited) letter of credit;

- validity period of the letter of credit indicating the date (day, month and year) of its closure;

- full and exact name of the documents upon presentation of which payment is made under the letter of credit (if there is a large number of documents, an annex to the letter of credit is drawn up, which is referred to in the letter of credit and which is its integral part);

- purpose of opening a letter of credit (payment for goods, work, services, real estate, other purposes in accordance with the law), number and date of the main agreement, deadlines for fulfilling obligations under the main agreement.

The following additional conditions may be included in a letter of credit or an application for opening a letter of credit:

- submission of documents confirming the transaction;

- prohibition of partial payments under a letter of credit;

- method of transportation;

- other conditions provided for in the main agreement.

3.2.1. To make payments under a covered (deposited) letter of credit, the payer indicates in the letter of credit or application for opening a letter of credit the account number for depositing funds opened by the executing bank on the balance sheet account for recording the amounts of letters of credit for payment based on the application of the recipient of funds drawn up in any form. The account number is brought to the attention of the recipient of funds by the executing bank, and by the recipient of funds to the attention of the payer.

3.2.2. If an individual submits an application to the bank, both copies of the application for opening a letter of credit are issued with the bank’s stamp indicating the date of acceptance and the signature of the responsible executor. One copy of the application is returned to the individual as confirmation of receipt of the application.

The second copy of the client's application for opening a letter of credit is registered by the issuing bank in the journal of open letters of credit and is stored in the documents of the day along with the letter of credit drawn up in accordance with clause 3.2.3 of these Regulations.

3.2.3. Based on an individual’s application to open a letter of credit, no later than the business day following the day of receipt of the application, the bank fills out a letter of credit on form 0401063, into which the information specified in the application is transferred.

The letter of credit is filled out by the bank in accordance with the requirements for filling out settlement documents established by Bank of Russia Regulation N 2-P, taking into account the following features (the paragraph was supplemented from March 2, 2008 by the Bank of Russia instruction dated January 22, 2008 N 1965-U:

- in the "Payer" field, indicate your full name. of an individual, the taxpayer identification number (TIN) of the individual (if any), and in cases provided for in Article 7.2 of the Federal Law, the taxpayer identification number (TIN) of the individual (if any) or the address of the place of residence (registration) or place of stay an individual (paragraph as amended, put into effect on December 7, 2009 by order of the Bank of Russia dated August 26, 2009 N 2281-U;

- in the “Account N” field of the payer, the number of the current account of the individual from which funds are transferred is indicated;

- in the field of the letter of credit “Name of goods (work, services), N and date of the contract, term of shipment of goods (performance of work, provision of services), consignee and destination”, the bank, along with the necessary information, additionally makes a record of drawing up a letter of credit based on an application from an individual indicating the date of submission of the application.

The first copy of the letter of credit is drawn up with the signatures of bank officials who have the right to sign settlement documents and with the bank's seal.

3.2.4. Accounting for the amounts of covered (deposited) letters of credit is carried out by the issuing bank in an off-balance sheet account for recording the amounts of issued letters of credit.

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

3.2.6. When issuing an uncovered (guaranteed) letter of credit, the field "Account N (40901)" in the letter of credit is not filled in.

3.2.7. In case of revocation (full or partial) or change of the terms of the letter of credit, the payer submits to the bank a corresponding order, drawn up in any form in three copies and signed on all copies with a handwritten signature. On each copy of the order accepted by the issuing bank, the bank's executive officer affixes the date, bank stamp and signature.

One copy of the order is placed in the off-balance sheet account for recording the amounts of issued letters of credit at the issuing bank. Two copies of the order no later than the business day following the day of its receipt are sent to the executing bank. One copy of the order is transmitted by the executing bank to the recipient of the funds, the other serves as the basis for the return of funds or changes in the terms of the letter of credit.

3.3. Funds received from the issuing bank under covered (deposited) letters of credit are credited by the executing bank to a separate personal balance sheet account opened for settlements under the letter of credit for recording the amounts of letters of credit payable.

3.4. When uncovered (guaranteed) letters of credit are received from the issuing bank, the amount of the letter of credit is recorded in an off-balance sheet account for accounting for the amounts of guarantees and guarantees received by the bank.

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

If the recipient of funds under a letter of credit is a legal entity or individual entrepreneur, they submit to the executing bank a register of accounts compiled and executed in accordance with the requirements of Bank of Russia Regulation N 2-P, shipping and other documents provided for by the terms of the letter of credit.

The specified documents must be presented within the validity period of the letter of credit.

3.5.1. To pay funds under a letter of credit, the executing bank is obliged to check:

- compliance of the documents submitted by the recipient of funds with the documents provided for by the terms of the letter of credit, correctness of the register of accounts, compliance of the signatures and seal of the recipient of funds in the register of accounts with the samples stated in the card form 0401026, if the recipient is a legal entity or individual entrepreneur;

- compliance of the documents presented by the recipient of funds with the documents provided for by the terms of the letter of credit, as well as compliance of these documents with the documents specified in the inventory, compliance of the signature of the recipient of funds in the inventory of documents with the sample stated in the form card 0401026, full name. and details of an identity document if the recipient of the funds is an individual.

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

3.5.3. If violations are established regarding the submission of documents provided for by the terms of the letter of credit, as well as the correctness of the register of accounts, the list of documents, payment under the letter of credit is not made, the documents are returned to the recipient of the funds. Before the letter of credit expires, the recipient of funds has the right to re-submit the documents provided for by the terms of the letter of credit.

3.6. If the documents submitted by the recipient of funds comply with the terms of the letter of credit, the executing bank makes payment under the letter of credit. The procedure for the executing bank's actions related to the execution of the letter of credit, including its revocation and closure, is regulated by Bank of Russia Regulation N 2-P.

Chapter 4. Payments by checks

4.1. The procedure and conditions for the use of checks by individuals are regulated, and in the part not regulated by it, by other laws and bank rules established in accordance with them. * 4.1)

4.2. To make non-cash payments, individuals use checks issued by banks.

4.3. Checks issued by banks must contain all mandatory details established by the Civil Code of the Russian Federation, and may also contain additional details determined by the purposes of their use. The form of the check is determined by the bank independently.*4.3)

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

4.5. The payer of the check is obliged to verify by all means available to him the authenticity of the check presented. The procedure for assessing damages arising as a result of payment by the payer of a forged, stolen or lost check is regulated by law.*4.5)

4.6. Checks issued by banks are not used for settlements through divisions of the Bank of Russia settlement network.

Chapter 5. Settlements with payment requests and collection orders

(Name as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

5.1. Settlements of payment requests and collection orders are carried out in accordance with the requirements established by Bank of Russia Regulation N 2-P, taking into account the specifics established by this Regulation.*5.1)
Directive of the Bank of Russia dated December 12, 2011 N 2748-U.

5.2. The clause has lost force since December 29, 2011 - instructions of the Bank of Russia dated December 12, 2011 N 2748-U..

5.3. Payment requests and collection orders for debiting funds from the payer's account are filled out by an individual on forms f.0401061 and f.0401071, respectively, in accordance with the requirements of subclauses 1.1.8-1.1.10 of clause 1.1 of these Regulations.
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

If a settlement document is drawn up by a bank on behalf of a client, the payment request and collection order are filled out in accordance with the requirements for filling out settlement documents established by Bank of Russia Regulation No. 2-P, taking into account the following features:
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

- in the "Recipient" field, indicate your full name. of an individual, in the "TIN" field of the recipient - the taxpayer identification number (TIN) of the individual (if any) (paragraph as amended, put into effect on March 2, 2008 by the Bank of Russia order dated January 22, 2008 N 1965-U;

- in the “Account N” field of the recipient, the current account number of the individual is indicated;

- in the “Purpose of payment” field, the bank serving the individual recipient of the funds makes an entry about the preparation of a payment request or collection order based on the client’s application, indicating the date of the application, as well as the client’s surname and initials, the name of the body that issued the executive document, details of the executive document, including the number of the case, the decision on which is the basis for issuing a writ of execution, or the date, number and clause of the main agreement providing for the right to write off;
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

- the first copy of the settlement document is drawn up with the signatures of bank officials who have the right to sign settlement documents, and with the bank's seal.
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

5.4. When writing off funds from an individual's account on the basis of payment requests and collection orders, the rules established by this section of the Regulations are applied if the recipient (collector) is an individual, and Bank of Russia Regulation N 2-P if the recipient (collector) is a legal entity.
(Clause as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

5.5. If there are insufficient funds in the current account of an individual, funds are written off according to a payment request or collection order within the limits of the funds available in the account.
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

A payment request or collection order, the execution of which was not carried out or was partially executed, as well as an executive document (when collecting funds under an executive document) are subject to return in the manner established by Bank of Russia Regulation N 2-P.
(Paragraph as amended, put into effect on December 29, 2011 by order of the Bank of Russia dated December 12, 2011 N 2748-U.

Chapter 6. Final provisions

6.1. Settlement transactions are reflected in the accounting records of banks in accordance with the appendix to these Regulations.*6.1)

Chairman
Bank of Russia
S.M. Ignatiev

Registered
at the Ministry of Justice
Russian Federation
April 29, 2003,
registration N 4468

Application

to the Bank of Russia Regulations
"On the procedure for implementing
non-cash payments
individuals
In Russian federation"
dated April 1, 2003 N 222-P

1. The procedure for reflecting in accounting transactions of funds transfers on behalf of individuals without opening bank accounts

1.1. Acceptance of funds from individuals without opening bank accounts for transfer to other banks:

D-t account N 20202 "Cash desk of credit organizations"

Account set N 40911 “Transit accounts”.

1.2. Transfer of funds received from individuals for their intended purpose:

Dt account N 40911 "Transit accounts"

Set of correspondent account.
_______________
When making settlements through LORO, NOSTRO accounts and through inter-branch settlement accounts, the procedure established by Bank of Russia Regulation N 2-P is applied.

1.3. Crediting funds received by transfer from individuals without opening a bank account:

D-t correspondent account

Settlement account of the recipient of funds (accounts of legal entities, accounts for accounting funds from budgets of all levels, N 40905 “Current accounts of authorized persons and unpaid transfers”, current accounts of individuals, accounts for accounting deposits, accounts for settlements using bank cards).

2. The procedure for reflecting in accounting transactions for the transfer of funds by a legal entity from its bank account to the accounts of individuals who are clients of one bank, according to the register

2.1. Write-off of funds from legal entities' accounts at the payer's bank:

a) for transfer to accounts of individuals opened in another bank:

D-account of a legal entity

Correspondent account set

b) for transfer to the accounts of individuals in the same bank

D-account of a legal entity

2.2. Crediting funds to individuals' accounts at the recipient's bank according to the received register:

D-t correspondent account

Set of accounts of an individual (current accounts of individuals, accounts for recording deposits, accounts for settlements using bank cards).

2.3. If the recipient bank does not receive the register within the prescribed period:

D-t correspondent account

Account set No. 47416 “Amounts received to correspondent accounts pending clarification.”

2.4. Upon receipt of the register within the established period for clarification, the recipient’s bank reflects the following:



Set of accounts of an individual (current accounts of individuals, accounts for recording deposits, accounts for settlements using bank cards).

2.5. If the register is not received within the established period for clarification, the outstanding amounts are transferred to the payer’s bank:

D-account N 47416 "Amounts received to correspondent accounts before clarification"

Set of correspondent account.

3. The procedure for reflecting transactions under letters of credit in accounting

3.1. At the issuing bank

3.1.1. Transfer of the letter of credit amount (coverage) to the executing bank for the entire validity period of the letter of credit on the same day:



Set of correspondent account.

3.1.2. Opening a covered (deposited) letter of credit with the issuing bank:

Account number No. 90907 "Issued letters of credit"

Account set No. 99999.

3.1.3. Receipt of a register (inventory) with attached goods, transport and other documents required by the terms of the letter of credit from the executing bank:

Account number No. 99999

Account set No. 90907 “Issued letters of credit”.

3.1.4. Opening an uncovered (guaranteed) letter of credit with the issuing bank:

Account number No. 99998

Account set No. 91404 “Guarantees issued by the bank.”

3.1.5. The issuing bank grants the executing bank the right to write off funds from the correspondent account maintained by it within the amount of the letter of credit. Reimbursement of funds from the payer's account to the correspondent account of the issuing bank opened with the executing bank:

D-account "Current accounts of individuals"

Set of correspondent account.

3.1.6. Receipt of a register (inventory) with attached goods, transport and other documents required by the terms of the letter of credit from the executing bank:



Account set No. 99998.

3.1.7. The issuing bank is obliged, no later than the business day following the day of return of the amount of the unused, revoked fully or partially covered (deposited) letter of credit, to credit it to the payer’s account from which the funds were transferred to cover the letter of credit:

D-t correspondent account

3.1.8. Revocation (full or partial) or change of terms and conditions of a letter of credit:

a) under a covered (deposited) letter of credit

Account number No. 99999

Account set No. 90907 “Issued letters of credit”

b) under a guaranteed letter of credit

D-account N 91404 "Guarantees issued by the bank"

Account set No. 99998.

3.1.9. Restoration of amounts written off from the correspondent account of the issuing bank under an uncovered (guaranteed) letter of credit (if it is established that the documents accepted by the executing bank from the recipient of funds do not comply with the terms of the letter of credit):

D-t correspondent account

Set of accounts "Current accounts of individuals."

3.2. At the executing bank

3.2.1. Opening a letter of credit with the executing bank:

a) crediting funds received from the issuing bank under a covered (deposited) letter of credit:

D-t correspondent account

Account set No. 40901 “Letters of credit for payment”

b) Receipt from the issuing bank of an uncovered (guaranteed) letter of credit:

D-account N 91305 "Guarantees, guarantees received by the bank"

Account set No. 99999.

3.2.2. If you are in doubt about the correctness of the letter of credit details:

a) in the case of a covered (deposited) letter of credit, funds received from the issuing bank are credited to the amounts account until the following is determined:

D-t correspondent account

Account kit N 47416 “Amounts received to correspondent accounts before clarification”

b) upon receipt of confirmation of the letter of credit details from the issuing bank:

D-account N 47416 "Amounts received to correspondent accounts before clarification"

Account set No. 40901 “Letters of credit for payment”.

3.2.3. Crediting funds under a letter of credit to the recipient's account:

a) with a covered letter of credit:

Dt account N 40901 “Letters of credit for payment”.



b) with an uncovered (guaranteed) letter of credit:

D-t correspondent account

Account number of the recipient of funds - accounts of legal entities, accounts of individuals

c) at the same time, the amount of the used uncovered (guaranteed) letter of credit is written off from the off-balance sheet account:

Account number No. 99999

Account set No. 91305 “Guarantees, sureties received by the bank.”

3.2.4. Closing of an unused covered (deposited) letter of credit in the executing bank is carried out:

- upon expiration of the letter of credit;

- on the basis of an application by the recipient of funds to refuse further use of the letter of credit, if the possibility of such refusal is provided for by the terms of the letter of credit;

- by order of the payer on full or partial revocation of the letter of credit, if such revocation is possible under the terms of the letter of credit:

D-account N 40901 "Letters of credit for payment"

Set of correspondent account.

4. The procedure for reflecting transactions when paying by check in accounting

4.1. Check forms received:

D-account N 91207 "Strict reporting forms"

Account set 99999.

4.2. Checks issued:

D-t 99999

Account set No. 91207 “Strict reporting forms”.

4.3. Funds of individuals have been deposited for settlements by checks:

D-account "Current accounts of individuals"

Account set No. 40903 "Cash checks".

4.4. Received checks paid:

a) from clients of another bank



Correspondent account set

b) from clients of this bank

Dt account N 40903 "Cash checks"

Set of accounts "Current accounts of individuals."

4.5. Unused deposited funds returned:

Dt account N 40903 "Cash checks"

Set of accounts "Current accounts of individuals."

Revision of the document taking into account
changes and additions prepared
CJSC "Kodeks"

Individuals are understood as citizens whose non-cash payments are not related to business activities.

Non-cash payments are carried out by individuals through credit organizations (branches) (hereinafter referred to as banks) that have a license from the Bank of Russia, which provides for the opening and maintenance of bank accounts for individuals and/or the implementation of money transfers on behalf of individuals without opening bank accounts (with the exception of postal transfers ).

Non-cash payments by individuals are carried out using a current account.

Under current account of an individual means a bank account opened for an individual in a bank on the basis of a bank account agreement providing for settlement transactions not related to business activities.

When making non-cash payments on current accounts by individuals, the forms of non-cash payments established by law (settlements by payment orders, settlements under letters of credit, settlements by checks, settlements for collection) can be used.

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

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

• - passport or other document identifying the individual in accordance with the legislation of the Russian Federation (hereinafter referred to as the identity document);
• - “Card with samples of signatures and seal imprints” of form 0401026 of the All-Russian Classifier of Management Documentation OK 011-93 (hereinafter referred to as card f. 0401026), issued in the manner established by the Bank of Russia;
• - other documents provided for by law and/or bank account agreement.

After checking the documents, a bank account agreement is concluded with him.

An individual may grant another individual (hereinafter referred to as a proxy) the right to dispose of funds in his current account on the basis of a power of attorney drawn up in accordance with the requirements of the law.

A power of attorney to manage a current account of an individual in the presence of the principal is certified by the bank (an authorized employee of the bank) and certified by the bank's seal. The power of attorney can be certified by a notary.

40817 “Individuals” is a passive balance sheet account and is maintained for each individual who opens a current account with the bank.

The credit of this account takes into account the amounts deposited into the account in cash, received in favor of individuals by bank transfer from the accounts of legal entities and individuals, as well as from the deposit accounts of individuals, and the amount of the loan received.

The debit of the account records amounts received by individuals in cash, transferred by an individual by bank transfer to the accounts of legal entities and individuals and for loan repayment.

Settlement documents used when making non-cash payments by individuals on their current accounts are filled out by the individual in accordance with the requirements of the Bank of Russia for filling out settlement documents.

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

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

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

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

When transferring funds by an individual from his current account to the bank account of a legal entity, or to the current account of an individual, as well as to other accounts (deposit account, account for settlements using bank cards), including the accounts of the payer himself, as well as legal entity from its bank account to the current account of an individual (deposit account, account for settlements using bank cards) in the payment document in the "Payer" field, if the individual is a payer, in the "Recipient" field, if the individual is the recipient indicates the full last name, first name, patronymic (unless otherwise follows from the law or national custom) (hereinafter - full name) of the individual from whose account (to the account) the funds are transferred. When transferring funds by an individual, in the payment document the taxpayer identification number (TIN) of the individual (if any) is also indicated in the "TIN" field of the payer, or in the "Payer" field - after the full name. in brackets is the address of the place of residence (registration) or place of stay, or the date and place of birth (hereinafter referred to as other information about the payer established by law). When indicating the address of residence (registration) or place of stay or place of birth, it is allowed to use abbreviations that allow you to definitely establish this information about the payer; when indicating the date, it is allowed to use the format DD.MM.YYYY.

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

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

• - in the “Recipient” field, indicate the name and location of the bank in which individuals’ accounts are opened;
• - in the “Amount” field the total amount to be transferred to the accounts of individuals is indicated;
• - in the “Purpose of payment” field, the purpose of the payment is indicated, and also a link is made to the transfer of funds according to the register, its number, date.

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

If the register is not received within the prescribed period, the funds are reflected in the account for the amounts received in correspondent accounts until it is clarified to take measures to credit the funds for their intended purpose. After the expiration of the established period for clarification, the amounts of the unexplained purpose must be returned to the payer’s bank.

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

Operations for transferring funds are also carried out on behalf of individuals without opening a bank account. The following accounting entries are made:

Debit 20202 “Cash desk of credit organizations.”

Credit 40911 “Cash accepted for transfer”

In the case of crediting funds received by transfer from individuals without opening a bank account, the following entry is made:

Debit 30102 “Correspondent accounts of credit institutions with the Bank of Russia.”

Credit 40905 “Unpaid transfers”

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

When making a transfer of funds received from individuals to the address of one recipient, a payment order can be filled out by the bank sending the payment for the total amount, with the subsequent transfer of documents filled out by individuals in accordance with the terms of the agreement, which provides for the obligation of the bank sending the payment to send documents to the payee, as well as the responsibility of the sending bank for failure to fulfill the obligation. The payment order is filled out and executed by the bank sending the payment in accordance with the requirements for filling out payment documents established by Bank of Russia Regulation No. 2-P.

Information about payers, including those established by law, is communicated by the sending bank of the payment to the receiving bank in a manner agreed upon with it, including using software and hardware. In the absence of such an opportunity, the sending bank fills out payment orders for each payment by an individual, taking into account the following: in the “Payer” field the name (full or abbreviated) of the sending bank is indicated, in brackets - full name. an individual, as well as the taxpayer identification number (TIN) of an individual (if available) or other information about the payer established by law. Transfer of funds on behalf of individuals without opening a bank account between bank divisions is carried out in a similar manner.