The order in which funds are withdrawn. Changes to Article 855 of the Civil Code of the Russian Federation on the order of debiting funds. What is a sequence

In the daily activities of an organization, the number of different payments can be quite large, so the most important of them, from the point of view of the law, should be carried out before others. The most significant are the mandatory payments. Namely, the payment of taxes and contributions to off-budget funds. Therefore, in field 21 of the order for the transfer of money, a special requisite is provided - the order of payment. Let's figure out how to put down the order of payment in a payment order in 2019 and why this indicator is needed at all.

Why is it necessary

To begin with, you should understand what the order of payment in a payment order for transferring money means.

As a general rule, the bank is obliged to execute an order from a client to transfer tax to the budget within the next day after issuing such an order in accordance with clause 2. Article 60 of the Tax Code. If, however, the amount of money in the client’s account is not enough to transfer taxes, then the client’s funds will be written off in a strictly defined manner, which is established by Art. 855 of the Civil Code of the Russian Federation.

It follows from the legislation that the order of payment in the payment order depends on whether payment should be made voluntarily or forcibly.

The specified article of the Civil Code defines the following order of debiting:

As you can see, the order of alimony in the payment order always goes at number one and takes precedence over other requirements and orders to the payer's account. In fact, this is one of the ways to protect family values.

Mandatory payments of the 1st, 2nd, 4th and partially 3rd priority can be made by the bank without the consent of the client, since the executive document is the basis for the transfer of money. Therefore, in the generated payment order, the organization can put down only the 3rd or 5th priority.

The general principle of priority is as follows: all payments that belong to the same queue are executed in the calendar order of their receipt by the bank.

How to correctly put

As for taxes, the order of payment in the 2019 payment order for their transfer in the corresponding line of payment is “5” when there is a voluntary payment without any receipts from the IFTS. In turn, the payment of taxes based on the requirement of the inspection must be carried out by the bank in the third place. Forced payment of interest on the basis of instructions from the tax authority is also carried out in the third place.

Thus, all tax payments that are made on the basis of the order of the client, the bank performs only in the fifth place.

personal income tax

For example, for personal income tax, the order of payment in the payment order of 2019 in most cases is “5”. That is, the payer or tax agent does not violate the statutory deadlines for transferring income tax to the treasury, and there are no old debts to the budget for this tax.

VAT

With regard to VAT, the order of payment in the 2019 payment order follows the general approach:

• in case of independent transfer, it is necessary to indicate the 5th queue;
• when collecting this tax forcibly - the 3rd stage (paragraph 2 of the letter of the Ministry of Finance dated 01.20.2014 No. 02-03-11 / 1603).

Insurance premiums

The order of payment in the payment order in 2019 of insurance premiums will be similar. Due to recent global developments in legislation, these mandatory contributions have become similar in status to taxes. If you have no complaints about the deduction of contributions, then put "5".

The salary

According to the above gradation, the order of salary in the payment order depends on whether the employer delayed its issuance earlier or not. So, the current wages (for the past month, etc.) are assigned to the 3rd stage, and its payment from the enterprise's account according to the writ of execution goes as the 2nd stage.

The company regularly makes a number of payments. Some of them are mandatory. Some payments may be urgent and mandatory. The order of payments is usually determined by the organization itself. However, in some cases, the order of payments does not depend on the will of the company. And then the order of payments stipulated in the laws becomes fundamental.

What is a sequence

The organization sends a payment order to a banking institution. The bank is obliged to execute this order within 24 hours (the basis is paragraph 2 of Article 60 of the Tax Code of the Russian Federation). However, the company's account may simply not have enough money to cover all payments. In this case, the order of payments becomes relevant. It is on its basis that the bank will execute payment orders. Write-off is carried out in the manner specified in Article 855 of the Civil Code of the Russian Federation. The priority varies depending on whether payments are voluntary or compulsory.

NOTE! To establish the sequence of payments in the payment there is a separate requisite. It is placed in field number 21.

Importance of order of payments

Field No. 21 is practically not activated when the organization has enough money for all payments. The banking institution makes payments in the order in which payment orders are received. That is, in order of the calendar queue. If there is not enough money in the account, they are debited in the sequence determined by law. That is, the principle of priority becomes relevant only under certain circumstances.

The sequence of payments must be indicated in the order by the representatives of the company. The information given in field No. 21 cannot be changed by the bank. If the order is fixed incorrectly, the banking institution simply does not accept the order.

That is, to prevent problems and delays, the accountant needs to know about the order specified in the law.

Legislative rationale

From December 14, 2013, the priority is established on the basis of the Federal Law No. 345 of December 2, 2013 “On Making Adjustments to Article 855 of the Civil Code of the Russian Federation”. The sequence of payments must be specified in each order. The Regulation of the Central Bank No. 383-P of July 19, 2012 states that field No. 21 must be filled out when creating these documents:

• Payments.
• collection order.
• Requirements.
• payment order.

In field No. 21, it is not necessary to indicate the order in words. It is enough to write one number. There are 5 numbers in total, each of which indicates a certain order. Sometimes this figure is not indicated. However, this is possible only if there are appropriate instructions from the Central Bank.

NOTE! There are currently 5 sequences. Accordingly, in column No. 21 one of 5 digits is indicated. Previously, there were 6 of these designations. But the sixth priority was canceled by Federal Law No. 345 of 12/2/13.

Order of payments

Consider all the sequences and their digital designations:

The first priority payment is alimony payments. This priority is due to the need to protect family rights. Payments under the numbers 1, 2, 3, 4 can be made without the consent of the organization. This is due to the fact that payments are made on the basis of writ of execution.

Features of using codes 3 and 5

If all payments are made by the company within the specified timeframes, code 5 is written in the payment order. It is relevant for taxes of any kind: on property.

Code 3 becomes relevant when there is a demand for debt payment. For example, it can be a collection order, in which there is a priority.

IMPORTANT! If the debt was identified by the organization itself, the number 5 is indicated in the payment.

Priority under different circumstances

Under some circumstances, the accountant has difficulties regarding the indication of the priority code. Let's consider typical situations.

Insurance premiums

Since 2017, the tax authorities have been responsible for insurance premiums. Previously, it was carried by funds. But the changes in question did not change the sequence code. If a planned payment is made, code 5 is indicated. If the payment is made on the basis of a collection request, a fine is imposed, code 3 is indicated. If a third party makes a contribution for the company, code 5 is prescribed.

Penalties and fines

What to put if the tax authorities received demands regarding the payment of fines and penalties? Tax payments go through code 3. But the regulations do not say anything about penalties and fines. What to do? There is a letter from the Ministry of Finance No. 02-08-12/22232 dated May 8, 2014. It states that fines and penalties transferred on the basis of a tax order refer to code 3. If the company pays fines voluntarily, code 5 must be entered.

Account blocking payments

The account can be blocked by the decision of the tax. In this case, almost all calculations are suspended. However, some payments will continue. In particular, these are the following payments:

• Taxes paid on the basis of a collection order.
• Current payments on taxes, penalties.

Tax payment code - 3. Even if the account is blocked, the requirements with codes 1-3 are fulfilled.

Account ran out of money

The organization can send instructions to the bank for an amount that exceeds the amount in the account. It works like this: a banking institution receives an order from the company, and then checks the amount of money in the account. Is she enough to complete the task? If the money is over, the following ways of developing the situation are possible:

• Instructions with priority 5 are immediately rejected (annulled).
• Orders with a different order are placed in the queue.

Payments are made as the money arrives in the account. It must be borne in mind that the organization can at any time withdraw the payment order that is in the queue.

Order of payment of salaries to employees

Payments to employees can have a different priority. Let's consider it:

• If this is a salary payment under normal circumstances, code 3 is set. It is also relevant for payments under BiR, for vacation pay.
• If the employer has a debt to the employee, payments on it receive code 2.
• If an employee works in a company on the basis of a civil law agreement, code 5 is relevant.

Why is code 5 used in the latter case? Money paid to an employee on the basis of a civil law contract will not be considered salary. Therefore, these payments are not considered priority.

What happens if the code in the payment is incorrect

If the order is incorrect, there are two possible ways to develop the situation:

• Bank representatives ask the organization to submit a payment order with the correct data.
• Bank representatives themselves decide on the order of priority. In doing so, they rely on laws.

Whatever the order is, obligatory payments (taxes, debts to state bodies) are made in the first place.

Write-off of funds from the debtor's current account carried out in accordance with the provisions of the Civil Code. The basic rules are established by Article 855 of the Code. In practice, there may be difficulties in processing the write-off of amounts for payment documents received by the bank. Especially often problems arise if the account is frozen by order of the executive authorities. Often, bank employees do not know what to do with funds coming from a blocked account. Let us further consider the specifics of the provisions of Article 855 and the features of their application.

General information

If there is an amount on the account sufficient to pay off the claims presented by creditors, the transfer is made as the client's instructions and other payment documents are received. In this case, there is a calendar sequence of debiting funds from the current account. If other rules are provided for any particular case, Art. 855 does not apply.

The sequence of debiting funds from the current account

It is applied if there is an insufficient amount on the account to pay off all the claims made. Article 855 establishes the following procedure for debiting funds from the current account of an enterprise or individual:

1. According to writ of execution involving the transfer or issuance of amounts as compensation for harm to health / life, as well as containing requirements for the recovery of alimony.
2. According to IL compiled for the payment of severance pay and earnings to persons who worked or are working under contracts. In the same queue, there are writ of execution issued to write off funds for the transfer of remuneration to the authors of products of intellectual work.
3. According to payment documents involving the issuance / transfer of wages to persons working under a contract, on behalf of the tax inspectorate for the payment of debts to the budgets of all levels and control bodies for the payment of insurance premiums.
4. Writs of execution providing for the repayment of other claims.
5. For other payment documents. In this case, the calendar will apply.

Transfers within one group are made as payment documents are received.

Explanations

The sequence of debiting funds from the current account represents a certain sequence established by law. It is necessary for the timely and full repayment of claims on documents that have already expired. Article 855 provides for two rules for writing off. The first applies to cases where the balance of the amount on the account allows you to pay off all the claims. In such a situation, payments are made as payment papers are received. A similar rule applies when meeting the requirements of one group.

The sequence of debiting funds from the current account upon arrest

Difficulties often arise when deciding whether a banking organization is obliged to continue the execution of the decision to block the settlement account, if at first the amounts are not available or they are not enough, and then they begin to flow and accumulate. At the same time, payment orders begin to arrive in the financial structure or there are already documents containing requirements of groups 1-3. Federal Law No. 389 supplemented the provisions. In particular, changes were made to 81 articles (part 6). According to the norm, if there are no necessary amounts or there are not enough of them on the account, the financial institution suspends operations or continues blocking until the decision is fully executed or the arrest is lifted. These additions are effective from 01/01/2012. According to article 76 of the Tax Code, the suspension of operations on the settlement account implies the termination of all payments. However, there is a caveat in the law. The blocking of transactions does not apply to claims, the repayment of which, according to the law, is carried out before the fulfillment of obligations to pay debts on taxes and fees, insurance premiums, fines, and penalties.

Important point

Another question that often arises in practice is whether the bank should postpone the execution of payment orders belonging to groups 1-3 until the required amount is accumulated on the account? If the answer to this question is positive, then it will turn out that it will be violated. This is due to the fact that in this case, payment documents of the 5th group will receive priority over instructions related to compensation for harm to health, payment of benefits, earnings, remuneration under copyright agreements, as well as tax deductions. Arrest must not violate the order established by Article 855. In the event of its imposition by an employee of the FSSP on the amounts provided for payment in group 5, payment documents related to 1-3 gr.

accounting

How is the procedure for debiting funds from the current account reflected? On loan c. 51 go through all expenditure transactions. The lines will be like this:

Additional group

Currently, there are disputes about the existence of the fourth stage of payments. Accordingly, the ambiguity of this moment gives rise to ambiguity of opinions on the question of the number of groups themselves. According to most experts, an additional queue is present, but in a somewhat truncated form. Taking into account version 5 of article FL No. 308, we can conclude that budget payments and contributions to extra-budgetary funds are assigned to the 3rd gr. But as a result of "exclusion" from the fourth order, a category of payments arises that does not fall into other groups, including the third. These are deductions to off-budget non-state funds. Thus, an additional group appears - in practice being the fourth. The 5th and 6th queues are determined by 855 articles without changes.

Documentation Features

Write-off of funds from the current account issued with different papers. Among them is present and For this document f. 0401060. The rules for filling out are given in Appendix 1 to the Regulation of the Central Bank No. 383-P. When accepting an order, the banking structure is obliged to check:

Sender notifications

If the order is executed correctly and there are sufficient funds on the account for electronic settlements, the financial institution accepts the document for execution. In this case, the bank notifies the sender of the paper about the beginning of the procedure. If the order is issued on paper, the employee of the financial structure puts the date of acceptance, signature and stamp. An instance containing marks is returned to the sender no later than the next day (working). If the order is executed incorrectly, the bank sends an electronic notification about the cancellation of the operation. The notice must state the reason for the cancellation. If the order is issued on paper, appropriate marks are put on it. The document is certified by the signature of the responsible employee and a stamp.

Features of making payments

In case of insufficient funds on the account, instructions are not accepted for execution and are canceled (returned) no later than the next day. Exceptions are the amounts to be transferred:

1. Budgets, extra-budgetary funds, as well as other amounts established by Article 855 in paragraph 2.
2. At the request of claimants.
3. On the basis of an agreement with a banking structure.

These documents are placed in the group of non-executed on time. Write-off of funds for them is carried out in the order of Article 855.

Partial enumeration

For its implementation, the form f. 0401060. On the front side of the paper in the upper right corner, a bank employee puts a corresponding mark ("Partial payment"). On the back of the order, you must indicate:

This information may be included in the annex to the order. It is in any form. The relevant rules are contained in paragraphs 4.4 and 2.10 of the Regulations of the Central Bank No. 383.

Article 31 of the Federal Law of December 23, 2003 N 186-FZ "On the Federal Budget for 2004" establishes that if the funds in the taxpayer's account are insufficient to satisfy all the requirements presented to him, the debiting of funds under settlement documents providing for payments to the budgets of all levels of the budgetary system of the Russian Federation and the budgets of state non-budgetary funds, as well as the transfer or issuance of funds for settlements of wages with persons working under an employment contract, are made in the order of calendar priority for the receipt of these documents after the transfer of payments made in accordance with this article in the first and secondarily.- Note of the manufacturer of the database.________________________________________________________________________
1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.

2. If the funds on the account are insufficient to satisfy all the claims made against it, the funds are debited in the following order: first of all, according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony; secondly, under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working or working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity; in the third place for payment documents providing for the transfer or issuance of funds for settlements on wages with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer tax debts and tax debts ditch to the budgets of the budgetary system of the Russian Federation, as well as instructions from the bodies controlling the payment of insurance premiums to write off and transfer the amounts of insurance premiums to the budgets of state non-budgetary funds; fourthly, according to executive documents providing for the satisfaction of other monetary claims; fifthly, according to other payment documents in the order of calendar priority. Funds are debited from the account for claims related to one queue, made in the order of the calendar order of receipt of documents.

Commentary on Article 855 of the Civil Code of the Russian Federation

1. Sequence of payments - the sequence of debiting funds from bank accounts determined by law for several settlement documents, the payment deadline for which has already come. Article 855 of the Civil Code establishes two rules for determining the priority of payments from accounts belonging to both the clientele and credit institutions.

The first refers to those cases when the account balance allows you to fully pay off all the requirements presented to the account. In this situation, the settlement documents presented to the account must be paid in the order of the calendar priority of payments, i.e. in the order of their receipt by the payer's bank (due date of payment). Exceptions to this rule may be provided for by law, which is not yet in place.

2. The second rule will change if the funds on the payer's account are not enough to satisfy all the claims made against him. For this case, the article establishes six groups of order of payments. Certain requirements are assigned to the first, second and fifth stages, the validity of which is confirmed by the relevant executive document (Article 339 of the Civil Code). Similar claims not based on an executive document are subject to payment in the sixth place.

3. Documents not paid on time due to lack of funds on the account are placed by the bank in a card file to off-balance account N 9929 "Settlement documents not paid on time" (card file N 2). In the event of a change in the legislation on the order of payments, documents that are in card file No. 2 and not paid for on the date of entry into force of the relevant law, in the future should be paid only taking into account the new order of payments, and card file No. 2 should be properly reviewed.

4. Payments assigned to a certain group must be made after the full repayment of all previous groups. In accordance with the letter of the Central Bank of the Russian Federation dated 01.03.96 N 245, funds are debited from the account for claims relating to one queue, made in the order of the calendar order of receipt of documents or the maturity of payment. The specified normative act does not determine in what sequence settlement documents related to one queue should be paid, if by law they must be submitted to the bank at the same time (wages, payments to the Pension Fund, income tax, payments to the FSS of the Russian Federation and the State Employment Fund of the Russian Federation) . This problem was partially solved by paragraph 31 of the Instruction of the State Tax Service of June 29, 1995 N 35 "On the application of the Law of the Russian Federation "On personal income tax" and paragraph 50 of the Instruction of the State Bank of the USSR of November 26, 1984 N 27 "On cash execution of the state budget of the USSR". These normative acts establish the following: If there are not enough funds on the employers' account to pay for labor in full and transfer the withheld income tax to the budget, then the tax is transferred to the budget in an amount proportional to the amount of funds paid to individuals for wages. payment orders for the transfer of withheld income tax in the column "Purpose of payment" indicates that taxes are transferred in amounts proportional to the balance of funds in the account. Payment orders for the transfer of social insurance contributions are issued by organizations - payers in full. These orders are executed by banks after full satisfaction of the requirements for wages and collection of taxes withheld from wages.

5. In the second and third place, settlement documents on the issuance or transfer of funds for wages are subject to payment. The list of payments included in the concept of "remuneration" should be determined on the basis of the Instruction of the State Statistics Committee of the Russian Federation dated 10.07.95 N 89 "On the composition of the wage fund and payments of a social nature."

6. In practice, the question often arises of which document should be placed in file cabinet No. 2 if the client’s account does not have the funds necessary to pay wages. In a letter dated November 19, 1996 N 17-2-11 / 978, the Department of Methodology and Organization of Settlements of the Central Bank of the Russian Federation explained that in this case, a client’s application for the issuance of funds can be placed in file cabinet No. 2 indicating the terms for which wages are paid.

7. The rule of paragraph 2 of Art. 855 of the Civil Code is used to determine the priority of payments for the debts of the account holder. Therefore, it should not be used in cases where the account of the employing organization is used to pay the debts of its employee. The transfer of these payments may be imposed on the organization by law (alimony on writ of execution, income tax, payments to the Pension Fund) or by an employee’s order (voluntary alimony, payments for goods purchased on credit, etc.). The question arises in which order the corresponding settlement documents should be paid. If the specified deductions from the employee's salary were not made, then he would receive the amounts due to him in the third place and would have the opportunity to pay his debts on his own. Therefore, it would be illogical to make such payments in the sixth place. Consequently, the amounts of deductions made by the employer from the employee's wages must be transferred in the same order as the funds for wages, i.e. in the third. The only exceptions are operations for the transfer of amounts of alimony on the basis of writ of execution - the first stage.

8. In practice, there are many cases when tax inspectorates make demands to taxpayers and their banks to transfer taxes not in the fourth place, but in the first place. They base their claims on the norm of the joint letter of the Ministry of Finance of the Russian Federation (N 76), the State Tax Service of the Russian Federation (N VG-6-09 / 597) and the Central Bank of the Russian Federation (N 318) dated 22.08.96. Meanwhile, this letter contradicts paragraph 2 of Art. 855 of the Civil Code and therefore is not applicable (see Resolutions of the State Duma dated 11.10.96 N 682-II of the State Duma and N 683-II of the State Duma // RG. 10.22.96).

9. Practitioners often experience quite serious difficulties in determining the order of debiting from the account of the amounts of penalties to be paid to the budget and extra-budgetary funds. These sanctions can be considered as a "payment" or "deduction" to the budget or to the appropriate off-budget fund, referred to in para. the third and fourth paragraphs of 2 Art. 855 GK. Therefore, these amounts must be transferred in the same order in which the urgent contribution or arrears are to be transferred (ie, respectively, in the third or fourth, and not in the sixth queue).

10. The sequence of payments established by art. 855 of the Civil Code, applies only to non-cash payments, incl. when foreclosing on non-cash funds of the debtor. When foreclosing other property of the debtor, the sequence established by Art. Art. 420 - 423 Code of Civil Procedure. If a legal entity is declared bankrupt, payments from its account are made in the order provided for in Art. 64 GK.

11. If there are several accounts of the payer in the same bank, the sequence of payments established by Art. 855 of the Civil Code, is applied to each account separately.

Another commentary on Article 855 of the Civil Code of the Russian Federation

1. The procedure for debiting funds from the client's account depends on whether there are enough funds on the account to satisfy incoming claims.

If there are funds on the account, they are debited from the account in calendar order - in the order in which the client's orders and other documents for debiting are received.

A different procedure for debiting funds from an account may be provided by law. There is currently no such law.

The parties by their agreement cannot provide for a different procedure for debiting funds from the account. Such an agreement is not allowed either between the bank and the client, or between the bank's client and its counterparty under the agreement.

2. If the funds on the account are not enough to satisfy all the requirements presented to it, the write-off is carried out in the order of priority provided for in paragraph 2 of Art. 855, which establishes six queues of claims that can be written off. Nevertheless, in fact, there were five queues, which is associated with the recognition of inappropriate Art. 19 of the Constitution of the Russian Federation para. 4 p. 2 comments Art., establishing the third order of requirements. In this regard, it is proposed to make appropriate changes to Art. 855. Prior to the adoption of such changes, para. 4 is not subject to application as having no legal force. From 1998 to the present, the third and fourth stages of payments, provided for in paragraph 2 of Art. 855 are combined into one line by the annual law on the federal budget for the next year.

Write-off of funds for the requirements of one queue is made in the order of the calendar order of receipt of documents. Execution of settlement documents is carried out only for claims for which the due date has already come. If the client has several accounts of the same type in the bank, the order of debiting is determined separately according to the requirements for each account.

The division of claims into queues depends not only on the legal nature of the claims themselves, but also on the document presented to the bank. So, similar requirements can be placed in different queues depending on the document under which they are presented. Payments under executive documents, a closed list of which is contained in Art. 12 of the Law on Enforcement Proceedings, have priority over payments under other payment documents. On this basis, for example, the requirements related to the second and third stages, as well as to the fifth and sixth, differ.

Claims of pledgees are not singled out in a separate queue, since funds in a bank account cannot be pledged (clause 3 of the SAC information letter of January 15, 1998 N 26 "Overview of the practice of resolving disputes related to the application of arbitration courts of the rules of the Civil Code of the Russian Federation on Pledge" // Bulletin of the Supreme Arbitration Court. 1998. N 3).

3. The first priority includes claims under executive documents for compensation for harm to life and health, as well as for the recovery of alimony. Similar requirements under other documents, except executive ones, cannot be attributed to the first priority. So, the payer's application for the voluntary payment of alimony is not an executive document, therefore, the transfer on its basis is made according to the fifth group of order of payments (letter of the Central Bank of the Russian Federation dated May 7, 1996 N 17-2-13 / 318 "On the order of payments from settlement, current , budgetary accounts of legal entities" // The document was not published).

In the second place, write-offs are made under executive documents on the payment of severance benefits and wages with persons working under an employment contract, including under a contract, for the payment of remuneration to the authors of the results of intellectual activity.

In accordance with paragraph 1 of Art. 5 of the Federal Law "On the federal budget for 2009 and for the planning period of 2010 and 2011" (SZ RF. 2008. N 48. Art. 5499) before amending paragraph 2 of Art. 855 in the event of insufficient funds on the taxpayer's account to satisfy all the claims made against him, debiting funds under settlement documents providing for payments to the budgets of the budget system of the Russian Federation, as well as transferring or issuing funds for payroll settlements with persons working under an employment contract , are made in the order of calendar priority of receipt of the specified documents after the transfer of payments referred to in paragraph 2 of Art. 855 to the first and second lines.

Thus, in fact, the third line of claims were payments to budgets and payments for wages under any settlement document, except for executive documents.

As part of this queue, the bank may receive different requirements for one settlement document (wages, payments to the Pension Fund of the Russian Federation, the Social Insurance Fund, etc.), therefore, if the funds in the account are insufficient to satisfy all requirements, the calendar priority cannot be applied to them . In accordance with part 6, clause 31 of the Instruction of the State Tax Service N 35 "On the application of the Law of the Russian Federation "On income tax from individuals" (Rossiyskie vesti. 1995. N 169, 174, 179) if there are not enough funds on the account of the employer organization to pay for labor in full and transfers to the budget of withheld amounts of income tax, then the tax is transferred to the budget from the amounts actually paid to individuals.

In the order provided for writing off the main payment, settlement documents are also executed for writing off the amounts of fines, penalties and other financial sanctions received by the budgets of all levels and extra-budgetary funds (letter of the Central Bank of the Russian Federation dated December 2, 1996 N 144-96 "On the priority write-offs of penalties and other sanctions" // Bulletin of the Bank of Russia. 1996. N 67).

In the fourth place, funds are written off according to the requirements referred to in paragraph 2 of Art. 855 to the fifth queue, - for other monetary claims on the basis of executive documents.

Finally, in the fifth place, funds are written off according to the requirements referred to in paragraph 2 of Art. 855 to the sixth line, - for other payment documents.

4. Payments related to one queue are made after payment of the claims of the previous queue.

If at the end of the business day the payment documents presented to the bank cannot be paid due to the lack of funds on the client's account, the funds are debited from the payer's account and reflected in the balance sheet account for funds debited from customer accounts, but not posted to the correspondent account (sub-account ) a credit institution due to insufficient funds in the account (clause 4.3 of Regulations of the Central Bank of the Russian Federation No. 2-P).

Unexecuted settlement documents are placed in the appropriate file cabinet of unpaid settlement documents for the correspondent account: settlement documents for executive documents - in the file cabinet in the settlement network unit of the Bank of Russia, and settlement documents for other payments - in the file cabinet maintained in the bank (clause 4.4 of the Regulation of the Central Bank of the Russian Federation N 2-P). In the file cabinet, settlement documents are distributed in the order of priority provided for in paragraph 2 of Art. 855.

5. The sequence of writing off funds, provided for in paragraph 2 of Art. 855, imperatively establishes the order of debiting. Another priority cannot be established either by another law or by an agreement.

Since December 14, 2013, changes have been made to. Has changed the sequence of debiting money from a bank account.

Article 855

1. If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are debited from the account in the order in which the client's orders and other documents for debiting are received (calendar priority), unless otherwise provided by law.

2. If the funds on the account are not enough to satisfy all the claims made against it, the funds are debited in the following order:

first of all, under executive documents providing for the transfer or issuance of funds from an account to satisfy claims for compensation for harm caused to life and health, as well as claims for the recovery of alimony;

secondly, under executive documents providing for the transfer or issuance of funds for settlements on the payment of severance pay and wages with persons working or working under an employment contract (contract), for the payment of remuneration to the authors of the results of intellectual activity;

thirdly, on payment documents providing for the transfer or issuance of funds for payroll settlements with persons working under an employment agreement (contract), instructions from tax authorities to write off and transfer debts for paying taxes and fees to the budgets of the budget system of the Russian Federation, and also instructions of the bodies controlling the payment of insurance premiums to write off and transfer the amounts of insurance premiums to the budgets of state non-budgetary funds;

in fourth turn on executive documents providing for the satisfaction of other monetary claims;

in the fifth place for other payment documents in the order of calendar priority.

Write-off of funds from the account for claims relating to one queue is made in the order of the calendar order of receipt of documents.

The first and second stages are executive documents (compared to the existing norms, the content of the purpose of writing off funds has not undergone fundamental changes).

The third stage is the write-off of funds for wages, collection orders of tax authorities and the authorities of the Pension Fund of the Russian Federation and the FSS of Russia for the payment of taxes and insurance premiums, respectively.

In this case, we mean the forced repayment of debts on the payment of mandatory payments.

The fourth stage is other executive documents.

Fifth priority - other voluntary payments, including payment orders for the payment of taxes, fees, insurance premiums, penalties and fines for transfer to the budget of the Russian Federation (early tax payments were processed with the third priority).

Therefore, from January 01, 2014, banks do not accept for execution payment orders issued with the wrong order.

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