As the market economy the mechanism of legal regulation of non-cash payments is becoming increasingly important, which predetermined a more complete regulation of these relations in the modern civil legislation of Russia compared to previous legislation.
The attention of the legislator to the detailed legal regulation of non-cash payments and their widespread introduction into civil circulation is due not only to economic reasons, but also to the targeted struggle of the state against the financing of terrorism, money laundering, and tax evasion. At the level of legislative initiative, questions are raised about limiting the amount of cash payments for individuals. In this sense, non-cash payments seem to be more "transparent" compared to cash transactions.
In accordance with paragraph 2 of Article 862 of the Civil Code of the Russian Federation, non-cash payments can be carried out in the forms provided for by federal law, banking rules established in accordance with it and applied in banking practice business customs. In this way, Civil Code RF sets only general rules to regulate settlement monetary relations and lists the main forms of non-cash payments used: settlements: by payment orders; by letter of credit; by collection; checks.
At the same time, banking rules provide for other forms of non-cash payments. For example, in accordance with the Regulation of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P "On the rules for transferring funds to Russian Federation"settlements are provided in the form of a transfer of funds at the request of the recipient of funds, as well as settlements in the form of an electronic money transfer.
Forms of non-cash payments are chosen by payers, recipients of funds independently and may be provided for by agreements concluded by them with their counterparties, i.e. in accordance with the previously concluded main contract.
Payers and recipients of funds are legal entities, individual entrepreneurs, individuals engaged in private practice in accordance with the procedure established by law, individuals, banks. Banks transfer funds through bank accounts through:
debiting funds from the bank accounts of payers and crediting funds to the bank accounts of recipients of funds;
write-offs of funds from the bank accounts of payers and the issuance of cash to recipients of funds - individuals;
debiting funds from the bank accounts of payers and increasing the balance of electronic funds of recipients of funds.
Credit institutions transfer funds without opening bank accounts, including using electronic means of payment, through:
acceptance of cash, instructions of the payer - an individual and crediting funds to the bank account of the recipient of funds;
acceptance of cash, instructions of the payer - an individual and the issuance of cash to the recipient of funds - an individual;
acceptance of cash, order of the payer - an individual and increase in the balance of electronic funds of the recipient of funds;
reducing the balance of the payer's electronic money and crediting funds to the bank account of the recipient of funds;
reducing the balance of the payer's electronic money and issuing cash to the recipient of the funds - an individual;
decrease in the payer's electronic money balance and increase in the beneficiary's electronic money balance.
Transfer of funds can be carried out by the bank with subsequent reimbursement in accordance with the agreement by the bank of the payer of funds in the amount of the amounts of orders executed by the bank of the recipient of funds.
Transfer of funds can be carried out with the participation of a bank that is not the bank of the payer and the bank of the recipient of funds, i.e. through a correspondent bank.
The transfer of funds is carried out by banks at the orders of customers, in electronic form, including using electronic means of payment, or on paper.
The order of the payer in electronic form, signed with an electronic signature, an analogue of a handwritten one and (or) certified by codes, passwords and other means that make it possible to unambiguously confirm that the order was drawn up by the payer.
Banks apply orders in the following cases:
write-offs (credits) of funds for bank account if the bank is a recipient of funds (payer);
money transfer without opening bank account, including the transfer of electronic funds, if the bank is the recipient of the funds.
The payer may, in accordance with the agreement, draw up an order for a total amount with a register that includes orders from one priority group in order to transfer funds to several recipients of funds served by one bank.
In cases stipulated by the agreement, the payer may draw up an order for the total amount with the registry in order to transfer funds to several recipients of funds served by different banks.
The instructions indicate a unique payment identifier in cases where it is assigned by the recipient of funds. The unique payment identifier is communicated by the recipient of funds to the payer in accordance with the agreement. The beneficiary's bank exercises control over the unique payment identifier in the cases and in the manner established by the agreement with the beneficiary.
Execution of the client's instruction when performing a transaction using an electronic means of payment is confirmed by the credit institution by sending to the client, in accordance with the procedure established by the agreement, a notice to the credit institution in electronic form or on paper, confirming the execution of the transaction using an electronic means of payment, which must indicate:
the name or other details of the credit institution;
number, code and (or) other identifier of the electronic means of payment;
type of operation;
Date of operation;
transaction amount;
the amount of the commission, if any;
device identifier when it is used to carry out a transaction using an electronic means of payment.
A notice confirming the execution of a transaction using an electronic means of payment may contain additional information established by the credit institution.
Banks don't interfere contractual relationship clients. Mutual claims between the payer and the recipient of funds, except for those arising through the fault of banks, are resolved in the manner prescribed by law without the participation of banks.
In accordance with Clause 3.2 of the Regulation of the Central Bank of the Russian Federation dated June 29, 2012 No. 384-P "O payment system Bank of Russia", in order to transfer funds, a credit institution located on the territory of the Russian Federation must have one correspondent account with the Bank of Russia.
In order to transfer funds by a branch of a credit institution located on the territory of the Russian Federation, a credit institution shall have the right to have one correspondent sub-account with the Bank of Russia opened for this branch of the credit institution.
Transfer of funds to credit institutions is carried out by credit institutions, information about which is included in the Directory of Bank Identification Codes (BIC) of Russia.
As a convenient tool for cashless payments, widespread in civil circulation received bank payment cards.
Regulation No. 266-P dated December 24, 2004 "On the issue of payment cards and on operations performed with their use" establishes the procedure for issuing payment cards and the specifics of credit institutions carrying out transactions with payment cards A credit institution, a foreign bank can act as an issuer of payment cards or foreign organization.
A credit organization has the right to issue bank cards the following types: settlement (debit) cards, credit cards and prepaid cards, the holders of which are individuals, including those authorized by legal entities and individual entrepreneurs.
A settlement (debit) card as an electronic means of payment is used to carry out transactions by its holder within the spending limit - the amount of the client's funds in his bank account, and (or) a loan provided by a credit institution - issuer to the client in case of insufficiency or absence in the bank account cash (overdraft).
A credit card as an electronic means of payment is used by its holder to carry out transactions at the expense of funds provided by the credit institution - issuer to the client within the spending limit in accordance with the terms of the loan agreement.
A prepaid card as an electronic means of payment is used to transfer electronic funds, return the balance of electronic funds within the amount of funds previously provided by the holder to the credit institution - issuer.
The issue of bank cards for individuals, individual entrepreneurs, legal entities is carried out by a credit institution on the basis of an agreement providing for transactions using bank cards.
A credit institution shall have the right to engage bank paying agents to distribute payment cards issued by this credit institution, as well as to distribute payment cards issued by other credit institutions in the territory of the Russian Federation. When a credit institution-issuer engages bank payment agents for the distribution of prepaid cards, the credit institution shall not be allowed to incur monetary obligations on prepaid cards to bank payment agents, including through prepayment of prepaid cards.
Provision by a credit institution of funds to customers for settlements on transactions made with the use of payment cards is carried out by crediting funds to the bank accounts of customers. Fulfillment of obligations to return the provided funds and pay interest on them is carried out by clients in a cashless manner by debiting or transferring the specified funds from bank accounts of clients opened with a credit institution - issuer or other credit institution, as well as in cash through a cash desk or ATM .
The transaction document using a payment card must contain the following mandatory details:
identifier of an ATM, electronic terminal or other technical means intended for making transactions using payment cards;
type of operation;
transaction date;
transaction amount;
transaction currency;
the amount of the commission (if any);
payment card details.
cashless payment debt collection
Thus, at present, a developed regulatory framework has been formed that determines the procedure for making cashless payments in the Russian Federation, which will be expanded in the future due to the introduction of restrictions on cash payments between individuals.
- Specialty HAC RF12.00.14
- Number of pages 183
Introduction
Chapter 1. Cashless payments in the Russian Federation: concept, essence and forms
§ 1. Cashless payments as a form monetary circulation In Russian federation "
§ 2. The concept and financial and legal essence of non-cash payments
§ 3. Forms of cashless payments in the Russian Federation
Chapter 2. The main directions for improving the legal regulation of various forms of cashless payments in the Russian Federation
§ 1. Improving the legal regulation of settlements by payment orders and collection
§ 2. Improving the legal regulation of settlements under letters of credit and checks
§ 3. Improving the legal regulation of settlements using prepaid ones. financial instruments 129 Conclusion "
List of used normative sources and literature
Recommended list of dissertations
Legal problems of regulation of non-cash payments: civil law aspect 2008, candidate of legal sciences Churakov, Mikhail Sergeevich
Problems of civil law regulation of non-cash payments 2005, candidate of legal sciences Vorobieva, Olga Vladimirovna
2008, candidate of legal sciences Nikulina, Irina Anatolyevna
Civil law status of settlement obligations and control functions of law enforcement agencies 2003, candidate of legal sciences Smorodinsky, Evgeny Alexandrovich
Interbank non-cash settlements with the participation of the Central Bank of the Russian Federation: civil law aspect 2009, candidate of legal sciences Selin, Dmitry Aleksandrovich
Introduction to the thesis (part of the abstract) on the topic "Legal regulation of cashless payments in the Russian Federation: Financial and legal aspect"
The relevance of the research topic is determined by the theoretical and practical significance of issues related to the financial and legal regulation of non-cash money circulation and non-cash payments in the Russian Federation.
monetary system traditionally acts as the main supporting structure of the entire financial economy and financial system of any state. In modern conditions, ensuring state and municipal government, which is the main goal and function financial activities state and municipalities, carried out exclusively in cash. Therefore, it is the efficient and accurate functioning of the monetary system that is the key and necessary, although not the only, condition for the effectiveness of the budgetary, tax and credit and banking policy of any state. Even in the pre-revolutionary financial literature, the importance and, at the same time, the extreme danger for the sustainable development of the state and society of an insufficiently scientifically substantiated, ill-considered and insufficiently balanced implementation of monetary policy were repeatedly emphasized. The well-known figurative definition of cash by the Minister of Finance of pre-revolutionary Russia, Count E.F. Kankrin, who called them "sweet poison". Insufficiently economically thought out, and most importantly, carried out in the absence of a real legal regulatory and supervisory mechanism monetary policy, as the experience of both Russia and many foreign countries, always leads to frustration, and in the most advanced cases, to the collapse of the national financial system.
The specificity of cashless payments lies in the fact that, with a well-formed financial and legal mechanism for their organization, they contribute to the acceleration of money turnover, which always leads to an increase in the efficiency of the economy, cheaper bank lending, development of investments in real sector. In most industrial developed countries various legal measures are being taken to further increase the share of non-cash payments in the payment system, reduce cash circulation through the development of electronic and card payments, as this leads to a reduction in government costs for ensuring the functioning of the financial system and reduces public spending budgets.
However, in the conditions transition economy and market transformations (namely, the economy of the Russian Federation is going through such a stage of its development), the well-known reverse side of non-cash payments is becoming extremely dangerous. In the absence of a coherent system of financial and legal regulation and an effective mechanism for monitoring the forms of non-cash payments used in the national payment system under the influence of those independent of the will of the legislator economic laws inevitably occurs the so-called "hidden emission non-cash money", bloat money supply in the state leads to an increase in inflation, a decrease in stability banking system. In recent years, in the Russian Federation (including in the conditions of cyclical banking crises), the shortcomings of the modern model of legal regulation of money circulation have become obvious, when civil legislation, in fact, contains only the most general, framework parameters. national system settlements, and specific regulation in the absence of a clear concept for the development of the monetary and payment systems is carried out at the sub-legal level by trial and error. At the same time, in the conditions of the “settlement monopoly” of the Central Bank of the Russian Federation, when the specific legal regulation of the procedure for making cashless payments is carried out, in fact, exclusively by the Central Bank of the Russian Federation, it also acts as a body for monitoring compliance with settlement discipline, and at the same time, most settlements are carried out through its settlement network, one of the central principles of control theory is violated, according to which the managing subject should not establish rules for himself, and the controlling management and managing subjects should not coincide in one person.
Last but not least listed in the conditions unstable economy becomes a factor in exacerbating the cyclicity of banking crises, recognized by the vast majority of specialists as inefficiency existing system settlements, and confirms the urgent need and expediency of conducting legal research on non-cash money circulation and non-cash payments at the present stage of development of the financial system of the Russian Federation.
The degree of development of the topic and the range of sources. Theoretical and legal study of the mechanism of financial and legal regulation of cashless payments in the Russian Federation is carried out for the first time. Until now, non-cash payments have not acted as the subject of a special study within the framework of financial and legal science. In the pre-revolutionary Soviet period s in the field of finance, close attention was paid only to issues of cash circulation. Some problems of application in practice certain types non-cash payments (in particular, payments by checks and bills of exchange), were considered along with general issues within the framework of civil law science. However, in this context, outside the attention of researchers - civilists, the questions of the meaning, role and mechanism of financial and legal regulation of non-cash payments as a form of money circulation objectively remained.
In the pre-revolutionary period in financial science, many Russian financiers addressed the legal problems of the organization and functioning of the Russian monetary and payment systems, as well as the legal nature of money and money circulation (V.A. Lebedev, I.I. Yanzhul, I.Kh. Ozerov, P A. Nikolsky, M. M. Tugan-Baranovsky, S. I. Ilovaisky and others), as well as German scientists who taught at Russian universities (G. Brücker, A. Goldman, A. Wagner and others). However, the subject of their scientific interest was, first of all, the issues of cash circulation, monetary business and paper money, and the importance of non-cash money circulation during this period in financial science was underestimated. Modern financial and legal educational literature contains a descriptive presentation of the main provisions of civil legislation on settlements, however, the financial and legal essence of non-cash payments as an element of the monetary system is practically not disclosed. In the Soviet and modern civil law literature, non-cash payments are considered either along with the general problems of real and legal relations of obligations (E.A. Sukhanov, V.I. Koretsky, JI.A. Novoselova, V.P. Pavlov, etc.), or only from a practical point of view of their application by legal entities and individual entrepreneurs (A.B. Voronin, P.O. Golik, R.K. Dybsky, A.A. Dyachkov, S.A. Frolova, etc.). In addition, various aspects of cashless payments are explored in economic works on banking(A.A. Kamakin, A.V. Kropotkin, A.Ya. Kurbatov, A.V. Spesivtseva, O.S. Rudakova, M.M. Sedykh, I.A. Spiranov, A.Yu. Sukhov, A. R. Khalilov, P. L. Pletkin and others).
During the research, the dissertation turned to the works of specialists in the field of the theory of state and law (S.S. Alekseev, A.B. Vengerov, Yu.A. Dmitriev, M.N. Marchenko, V.S. Nersesyants, S.A. Komarov, V.V. Lazarev, A.S. Pigolkin, A.V. Malko, N.I. Matuzov and others), as well as constitutional law (G.A. Gadzhiev, A.P. Lyubimov, O.V. Meshcheryakova, B. A. Strashun, B. N. Topornin, V. E. Chirkin, B. S. Ebzeev, T. Ya. Khabrieva, etc.), civil law(M.I. Braginsky, V.V. Vitryansky, V.V. Gushchin, I.M. Doinikov, O.M. Oleinik, E.A. Sukhanov, E.D. Sokolova, Yu.K. Tolstoy, V .V. Tolstosheev, N.M. Korshunov, O.E. Leist, L.A. Novoselova, etc.) and financial law (V.V. Bescherevnykh, L.K. Voronova, O.N. Gorbunova, M A. Gurevich, M. D. Zagryatskov, S. V. Zapolsky, M. V. Karaseva, A. N. Kozyrin, M. I. Piskotin, E. A. Rovinsky, G. A. Tosunyan, N .I.Khimicheva, etc.).
In addition, in his research, the dissertation relied on the Constitution of the Russian Federation, acts of Russian financial and civil legislation, judicial arbitration and law enforcement practice.
The object of the study is the social legal relations that develop in the process of financial and legal and civil law regulation of non-cash money circulation in the Russian Federation, as well as the implementation of non-cash payments by individuals - individual entrepreneurs and legal entities.
The subject of the study is the norms of financial and civil law, through which the legal regulation of non-cash money circulation in the Russian Federation is carried out.
The purpose of the dissertation research is to determine the content of the concepts of "monetary system", "cashless payments", to establish the features of the financial and legal regulation of non-cash money circulation and non-cash payments, as well as the mechanism for their implementation, to identify shortcomings in legal regulation and formulate proposals aimed at improving legislation in this area.
Achieving this goal necessitated the solution of the following main tasks:
To reveal the concepts of "monetary system", "monetary circulation" and "cashless payments", to determine their similarities and differences from other related concepts;
Explore the role and place of non-cash payments in the system of monetary circulation;
To identify patterns of emergence and development of non-cash payments as a form of money circulation;
Explore the legal nature and functions of non-cash money;
Reveal the financial and legal essence of non-cash payments and reveal the concept of non-cash payments;
To analyze comparatively the types (forms) of non-cash payments allocated in the Russian Federation and in foreign countries;
Explore the features of the mechanism of financial and legal regulation of settlements by payment orders;
Explore the features of the mechanism of financial and legal regulation of settlements for collection;
Explore the features of the mechanism of financial and legal regulation of settlements under a letter of credit;
Explore the features of the mechanism of financial and legal regulation of payments by checks;
Explore the features of the mechanism of financial and legal regulation of settlements using prepaid financial instruments (bank cards);
Identify problems and prospects for improving the norms of financial and civil legislation on settlements, and develop specific recommendations for eliminating gaps and conflicts.
Methodological basis researches have made general scientific and private scientific methods of knowledge (including: comparative - legal, systemic - structural, concrete - historical, formal - logical, method of technical and legal analysis) and other methods used in legal science. The use of these methods of cognition allowed the dissertation student to explore the objects under consideration in integrity, interconnection, comprehensively and objectively.
The empirical base of the study was: analysis of 107 decisions of arbitration courts in cases of violations of settlement discipline, materials of 37 events banking supervision for legality in the field of settlements, a survey using a special methodology of 68 officials of the central office of the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation, 108 employees of credit institutions.
The scientific novelty of the dissertation work lies in the fact that it is one of the first in the science of financial law a systematic study of the problems of financial and legal regulation of non-cash payments as a form of money circulation in the Russian Federation. The thesis reveals the existing mechanism for regulating the application of various forms (types) of non-cash payments, offers solutions to the most pressing theoretical and practical issues of legal regulation of money circulation, identifies gaps and contradictions in the current financial and civil legislation, and suggests ways to eliminate them.
The following theoretical positions, conclusions, proposals and recommendations obtained as a result of the study, which are new or contain an element of scientific novelty and are of theoretical and practical interest, are submitted for defense:
1. Defining the monetary system of the Russian Federation as based on certain principles of a system of public relations regulated by the norms of financial law, developing in the field of planning, organizing and ensuring the implementation of cash and non-cash money circulation on the territory of the Russian Federation.
2. Conclusion that the monetary system of the Russian Federation is a combination of the following subsystems (systems of a lower order): the monetary circulation system of the Russian Federation; systems of settlement legal relations; systems of participants in settlement legal relations (systems of financial intermediaries - settlement agents) and regulatory legal framework cash and non-cash payments.
3. Conclusion that non-cash payments should be understood not only directly named in the Civil Code of the Russian Federation, but also all other forms of cash payments, in the process of which there is no two-way cash settlement banknotes, and a third party is involved in the relationship - a settlement (financial) intermediary or intermediaries.
4. Conclusion that in the pre-revolutionary (before 1917) period, non-cash money circulation and non-cash payments were not specifically studied in legal works on financial law. The general theoretical works of this period touched only on the economic aspects of money circulation, and the role and potential of non-cash payments were clearly underestimated. The explanation for this circumstance is purely objective reasons, and, first of all, the underdevelopment of the domestic banking and payment system of that period.
5. Conclusion that the subject of Russian financial law should include public relations in the field of organizing and ensuring the effective implementation of cash and non-cash money circulation, which are formed in the process of functioning of the monetary system of the Russian Federation. Public relations that develop in the process of direct cash and non-cash payments are the subject of regulation of the norms of other branches of Russian law, primarily civil law.
6. Conclusion that, taking into account the complex nature of banking law generally recognized in the science of financial law, the norms of the Civil Code of the Russian Federation on the procedure for making cash and non-cash payments and by-laws of the Central Bank of the Russian Federation on the organization of money circulation can be simultaneously considered at the secondary (complex) level of legal regulation in as banking and legal norms, and the relevant relations are related to the subject of banking law as a complex branch of law.
7. The conclusion about the inexpediency and systemic inefficiency of disparate (fragmentary) regulation of money circulation at the sub-legislative level in the acts of the Central Bank of the Russian Federation and the proposal that follows from this to resolve all issues of the functioning of the money circulation system in the Russian Federation by adopting a special federal law "On the monetary system and monetary circulation in the Russian Federation”, in order to eliminate inaccuracies, contradictions and gaps in the regulation of various forms of non-cash payments by the norms of civil legislation and disparate banking rules.
The theoretical significance and practical significance of the study lies in the fact that the conclusions obtained during the study and the proposals formulated on their basis are designed to increase the scientific level of improving the financial and legal regulation of the system of cashless payments in the Russian Federation, to contribute to the formation of a science-based approach in the development of acts of the Russian financial legislation, and in particular acts on monetary circulation and the monetary system. The conclusions and suggestions contained in the dissertation can be taken into account in the course of further development of new regulations and improvement of the current legislation. In addition, the dissertation materials can be used in the preparation of textbooks and manuals on financial, banking and civil law, as well as in teaching courses in financial and banking law, various special courses on financial and civil law.
Approbation of the research results. Approbation was carried out in the form of publishing the main provisions of the dissertation research in scientific articles, introducing the provisions of the research into the educational process of the Moscow University for the Humanities, the Moscow Institute of Economics and Law and other universities, as well as the practice of a number of organizations (CJSC "Central Settlement System", CJSC "Elita & Yu" and etc.). In addition, the main theoretical provisions of the dissertation were used by the author in reports at various scientific and practical conferences and seminars in Moscow (in 2003-2005).
The structure of the work consists of an introduction, two chapters, consisting of six paragraphs, a conclusion, as well as a list of used regulations and literature.
Similar theses in the specialty "Administrative law, financial law, information law", 12.00.14 VAK code
Settlements using bank cards as an independent form of cashless payments: Civil law aspect 2005, candidate of legal sciences Zhulyev, Alexey Sergeevich
Financial and legal problems of regulation by the Central Bank of the Russian Federation of domestic non-cash payments 2003, candidate of legal sciences Timakova, Tatyana Gennadievna
Legal regulation of cashless payments mediated by bank cards 2011, candidate of legal sciences Ishchenko, Sergey Vladimirovich
Civil law mechanism of non-cash payments: Russian, foreign. and international regulatory experience 1997, candidate of legal sciences Shamraev, Andrey Vasilyevich
Legal nature of settlements using bank payment cards in the Russian Federation 2008, candidate of legal sciences Sidoruk, Marina Konstantinovna
Dissertation conclusion on the topic "Administrative law, financial law, information law", Kovaleva, Anna Ivanovna
The monetary system of the Russian Federation is currently in its infancy, with non-cash money circulation becoming the central element of this system. Non-cash money turnover is carried out through non-cash settlements, which, in turn, as it was established, must be understood as money settlements without the participation of cash (banknotes and coins), carried out by offsetting mutual monetary claims or writing off funds from an account the payer and crediting to the recipient's account. Currently, the problems of establishing an effective and sustainable system of cashless payments are becoming increasingly important. At the same time, if previously the most important issues for legal science, and, first of all, for civil law, were specific participants in cashless payments, improving the mechanism of interaction of such cash payments, etc., that is, regulation at the micro level, in recent years, the ongoing financial reform has inevitably brought to the fore the issues of financial and legal regulation of cashless payments as a segment of monetary rotation, in fact, regulation at the macro level. In the modern conditions of economic development, without detracting from the importance of improving specific procedures for the implementation of settlement operations, and the importance of regulating the horizontal legal relations arising from this, the management of money circulation, the formation of a system of non-cash money circulation, designed to ensure the stable functioning of all financial mechanism of the economy. This trend is due to a number of interrelated circumstances and, first of all, the following. Under the conditions of almost 100% computerization of banking activities, non-cash settlement legal relations are beginning to form real-time settlement systems, a widespread global trend is to accelerate the turnover of funds. Cashless settlements are mainly carried out within the banking sector meanwhile, it is this sector that is currently considered the most adaptable to the sector of the economy that is changing under the influence of globalization trends.It is the banking segment in all national economic systems that leads in terms of volume and rate of return on investment, financial assets, credit institutions are traditionally the most active in terms of intrasystem and intraindustry investment. This entails the rapid introduction in this area of the latest information and kinematic technologies, which, first of all, are used to reduce costs in the implementation of settlements, accelerate the payback of assets invested in informatization, develop electronic settlement systems for participants in trading and stock exchanges, improve systems for providing various banking services(bank account management and the ability to make payments by phone, including mobile, development of ATM networks, settlement systems through the so-called "electronic wallets" and the speedy introduction of the aforementioned and other prepaid banking products). Under such conditions, there is a certain transformation of existing and the formation of new forms of cashless payments. At the same time, as a rule, the legislative formalization of these trends is significantly delayed (as is the case, for example, with bank cards and payment systems on the Internet, etc.). The current civil law regulation of non-cash payments (Chapter 46 of the Civil Code of the Russian Federation) can hardly be seriously considered as sufficient and effective. In fact, the norms of the Civil Code of the Russian Federation are either of a framework, and in some cases “decorative” nature, or do not reflect the real state of affairs for a long time. In general, it should be noted that the Civil Code of the Russian Federation does not fully resolve the issue of the legal status of even cash, not to mention non-cash money. Russian civil legislation contains neither a direct indication of the differences between cash and non-cash circulation, nor an exhaustive list of applicable (allowable for use) forms (types) of non-cash payments, in fact, as in the Soviet period, referring to banking rules. At the same time, in modern conditions, such a solution to the question of the level and nature of the necessary state regulation of money circulation (including non-cash money circulation) is hardly consistent with both the tasks facing the state in the context of market transformations and the need for systemic economic reform (“qualitative economic leap”, “doubling GDP”, etc.) tasks in the social economic sphere , and objective laws of expediency. It seems that the negative factors and development trends identified in the course of this study are largely due to the lack of a holistic, systematic view of many problems in the functioning of the monetary system, its legal basis. For all the importance and necessity of civil law regulation of the specific interaction of private law participants in settlement legal relations, it is necessary to take into account the potential and inevitability of the need for financial and legal regulation of the process of organizing and ensuring the functioning of the system of cashless payments, and, in fact, cashless money circulation within the framework of domestic monetary system, which is currently in theoretical and practical terms is at an unacceptably low level of development, in fact, in its infancy. This circumstance indicates the existence of a significant theoretical and practical need for the formation and development of the financial and legal doctrine of non-cash money circulation in the Russian Federation, certain steps towards the formation of which, we hope, were made in the course of this study. In particular, in As a result of the study, the categorical and conceptual apparatus was significantly refined, for the first time at the doctrinal level, many central concepts of financial law were defined in terms of the regulation of monetary circulation. In particular, it is concluded that the monetary system of the Russian Federation is a combination of a number of subsystems, which, in relation to it, act as systems of a lower order. Among these subsystems, we include the subsystem of the monetary circulation of the Russian Federation, the subsystem of settlement legal relations, the subsystem of participants in settlement legal relations (financial intermediaries - settlement agents) and the regulatory framework for personal and non-cash payments. In turn, under the monetary system of the Russian Federation, according to the system of public relations regulated by the norms of financial law, which are developing in the sphere of planning, organizing and ensuring the implementation of cash and non-cash money circulation in the territory of the Russian Federation, is based on certain principles. rights should include public relations in the sphere of organizing and ensuring the effective implementation of cash and non-cash money circulation, which are formed in the process of functioning of the monetary system of the Russian Federation. Public relations that develop in the process of direct cash and non-cash payments are regulated by the norms of other branches of Russian law (primarily -
civil law). In addition, the study made it possible to assert that non-cash payments should be understood not only as those directly understood in the Civil Code of the Russian Federation, but also all other forms of monetary payments, in the process of which there is no bilateral settlement on personal banknotes, but in relations third party involved
settlement (financial) intermediary or intermediaries. At the same time, taking into account the complex nature of banking law generally recognized in the science of financial law, the norms of the Civil Code of the Russian Federation on the procedure for making cash and non-cash payments and by-laws of the Central Bank of the Russian Federation on the organization of money circulation can be simultaneously considered on the secondary (complex) level of legal regulation as banking and legal norms, and the corresponding relations are related to the subject of banking law as a complex branch of law. period in legal works on financial law, non-cash money circulation and non-cash payments were not specially studied. It is concluded that the general theoretical works of this period touched only on the economic aspects of money circulation, and the role and potential of cashless payments were clearly underestimated. The explanation for this circumstance is purely objective reasons, and, first of all, the underdevelopment of the domestic banking and payment system of that period. Forks, as well as reference and framework provisions of civil law, it would be advisable to systematically regulate the procedure for the functioning of the monetary system of the Russian Federation, including the procedure for the application of all existing forms (types) of non-cash payments by adopting a special federal law "On monetary system and monetary circulation in the Russian Federation.” Thus, the results of this dissertation research show that the goals and objectives set during its preparation have been achieved: based on the available scientific developments on the topic of research, analysis of the provisions of the current on financial and civil legislation and the practice of its application, ways to improve the financial and legal regulation of non-cash money circulation and the procedure for making cashless payments in the Russian Federation are identified.
List of references for dissertation research PhD in Law Kovaleva, Anna Ivanovna, 0 year
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13.2. FEATURES OF THE LEGAL
REGULATION OF THE MAIN FORMS OF CASHLESS SETTLEMENTS IN THE RUSSIAN FEDERATION
Maltsev Vitaliy Anatolyevich, PhD in Law, Associate Professor of the Department of Civil Law and Procedure
Place of employment: Russian State Social University
Resume: The article discusses the features of the legal regulation of the main forms of non-cash payments in the Russian Federation. Their widespread use in recent years has caused significant changes in legislation in this area, which predetermined the relevance of the study. An analysis of the provisions of civil and financial legislation concerning the establishment of forms of non-cash payments and regulatory legal acts regulating the procedure for their implementation is carried out. A detailed description of the main forms of non-cash payments is given, their essence and features of application are revealed. The most common areas of application of forms of cashless payments are indicated, including in international practice. Particular attention is paid to the analysis of the regulatory legal acts of the Bank of Russia governing the procedure for non-cash forms calculations. The conditions and requirements for their main forms are revealed. Their specificity is noted practical application, as well as certain problematic aspects in their legal regulation. Key words: settlements, non-cash payments, money transfers, bank account, bank order, electronic money, bank cards.
FEATURES OF LEGAL REGULATION
OF THE BASIC FORMS OF CLEARING SETTLEMENTS IN THE RUSSIAN FEDERATION
Maltsev Vitaly A., candidate of legal sciences, associate professor of civil law and process at the faculty of law and the juvenile justice system
Workplace: Russian State Social University
Abstract: The article considers the peculiarities of legal regulation of the basic forms of clearing settlements in the Russian Federation. Their wide application in recent times has caused significant changes of legislation in this area, which explains the relevance of the study. Analyzes provisions of the civil and financial legislation on the establishment of forms of clearing settlements of the right and normative acts regulating the procedure for their implementation. Given the detailed characteristic of the basic forms of cashless payments, reveals their es-
sense and features of application. The most common areas of application of forms of cashless payments, including in international practice. Special attention is paid to the analysis of normative legal acts of the Bank of Russia regulating the procedure of cashless forms of payment. Describes the conditions and requirements for the main forms. There is a specificity of their practical application, and also identifies some problematic aspects in their legal regulation.
Keywords: settlements, wire payments, remittances, bank account, bank order, electronic money, bank cards.
Recently, in connection with the development of the system and the expansion of forms of payment, both in our country and abroad, special attention in the legislation has been paid to the issues of their legal regulation. At the same time, the development of Russian legislation in this area occurs simultaneously in two main industry areas: civil and financial legislation.
Cashless payments in the Russian Federation are carried out in accordance with the norms of the Civil Code, Federal Laws "On the Central Bank of the Russian Federation (Bank of Russia)", "On Banks and Banking", "On the National Payment System", etc. At the same time important role in the regulation of non-cash payments plays the Central Bank of the Russian Federation. Its competence includes the establishment of rules, forms, terms and standards for non-cash payments, money transfers.
In accordance with the Regulation of the Bank of Russia "On the Rules for Transferring Funds", banks transfer funds through bank accounts and without opening bank accounts in accordance with federal laws and regulations of the Bank of Russia within the framework of the applicable forms of cashless payments on the basis of orders for the transfer of funds drawn up by banks, payers, recipients of funds, as well as persons, bodies entitled, on the basis of the law, to present orders to the bank accounts of payers. The specified Regulation also establishes the procedure for filling out, the list and details of settlement documents used in non-cash payments and transfers.
Money transfers are carried out in the following forms of non-cash payments:
1) settlements by payment orders;
2) settlements by checks;
3) settlements under a letter of credit;
4) settlements by collection orders;
5) settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);
6) settlements in the form of electronic money transfers.
Forms of non-cash payments are chosen by payers, recipients of funds independently and may be provided for by agreements concluded by them with their counterparties.
A payment order is a settlement document according to which the payer's bank undertakes to transfer funds to the payer's bank account or without opening a bank account of the payer - an individual to the recipient of funds specified in the payer's order. The payment order is drawn up, accepted for execution and executed in electronic form, on paper. The credit institution that received payment order, is obliged on its own behalf, at the expense of the payer, to transfer funds to the recipient.
If the payer is a bank, the transfer of funds to the bank account of the client - recipient of funds can be carried out by the bank on the basis of a bank order drawn up by it. A bank order is an instruction to transfer funds and can be used in the manner prescribed by the bank when performing operations on a bank account, a deposit account in the currency of the Russian Federation and a foreign currency opened with this bank, in cases where the payer or the recipient of funds is the bank that draws up the bank order, as well as in cases where the credit institution performs operations on accounts, except for the transfer of funds from the bank account to the bank account of one client (account holder) opened with the credit institution that draws up the bank order.
Payment orders are drawn up on forms of a certain form and are valid for ten calendar days from the date of issue, not counting the day of issue. Payment orders are accepted by the credit institution on the day they are presented, regardless of the availability of funds in the payer's account, and are executed only if there are funds in the payer's account. A credit institution may involve other credit institutions to execute a payment order. At the same time, the credit institution serving the account holder is obliged to inform the payer, at his request, about the execution of the payment order no later than the next business day after the payer's application to credit organization unless a different period is established by the bank account agreement. In fact, a payment order is a form of bank transfer.
A check, unlike a payment order, is a security containing an order from the issuer of a credit institution to pay the amount specified in it to the holder of the check. This amount writes off
from the check holder's checking account at the bank and is transferred or directly issued by the bank to the holder of the check. Such an operation is usually provided for by a check agreement between the bank and the drawer. The form of the check is established by the credit institution.
A check is paid by a credit institution at the expense of the drawer's funds. In this case, the issuer of the check is not entitled to withdraw the check before the expiration of the established period for presenting it for payment. The bank can also pay the check as a credit to the drawer. Checks are most widely used in settlements for goods received and services rendered. Checks are issued at the time the payment amount is determined. Transfer of checkbooks to recipients of funds by checks, as well as signing of blank check forms is not allowed. Checks are signed by persons who have the right to sign orders for a settlement, current or other account (head and chief accountant). The credit organization is obliged to verify the authenticity of the check, as well as that the bearer of the check is a person authorized by it.
Checks issued by credit institutions may be used to make money transfers, with the exception of transfers made by the Bank of Russia. Such checks are used in interbank settlements on the basis of agreements concluded with clients and interbank agreements on settlement by checks. Credit organizations, in accordance with interbank agreements, develop internal banking rules for operations with checks, which determine the procedure and conditions for their use. Blank checks are documents strict accountability and are kept in the manner established by the Bank of Russia. There are other types of checks used in settlements (accepted, returnable, limit, crossed, travel, etc.). Settlements by checks are widely used in international settlement relations, in particular in international trade.
Settlements under a letter of credit (from lat. accredo - I trust) - one of the forms of non-cash payments between enterprises and organizations, the essence of which is that the bank, acting on behalf of the payer and in accordance with his instructions, undertakes to make payments to the recipient of funds or give an order another bank (executing bank) to make a payment to the recipient in set time under the conditions stipulated in the letter of credit. The executing bank may be the issuing bank, the receiving bank or another bank. The opening of a letter of credit is carried out by the issuing bank on the basis of the payer's application for the opening of a letter of credit, drawn up in the manner prescribed by the bank.
Details and form (on paper) of the letter of credit are also established by the bank. The letter of credit must contain the following mandatory information: number and date of the letter of credit; the amount of the letter of credit; details of the payer, issuing bank, recipient of funds and executing bank; type of letter of credit; validity period of the letter of credit; method of execution of the letter of credit; purpose of payment and other information. The execution of the letter of credit is carried out by transferring funds by payment order of the executing bank to the bank account of the recipient of funds or by crediting the appropriate amount to the bank account of the recipient of funds in the executing bank. The procedure for making settlements under a letter of credit is regulated by law, as well as the banking rules established in accordance with it and the customs of business turnover used in banking practice.
Civil law provides for several types of letters of credit: covered (deposited), uncovered (guaranteed), revocable and irrevocable.
A covered (deposited) letter of credit is a letter of credit under which the bank transfers funds at the expense of the payer or the loan granted to him at the disposal of the executive credit organization for the entire period of the letter of credit.
There are peculiarities in the procedure for opening covered (deposited) letters of credit business companies, which are of strategic importance for the military-industrial complex and the security of the Russian Federation, as well as companies under their direct or indirect control, regardless of the currency of payment of the relevant agreement. For them, covered (deposited) letters of credit can only be opened by credit institutions that meet one of the following requirements:
1) the credit institution has its own funds (capital) as of January 1 of the current year in an amount not less than the amount established by the Government of the Russian Federation in agreement with the Bank of Russia. Minimum size own funds(capital) for these credit institutions as of January 1 of the current year should be 5 billion rubles;
2) the credit institution is directly or indirectly controlled by the Bank of Russia or the Russian Federation.
When opening an uncovered (guaranteed) letter of credit, the bank grants the executing bank the right to write off funds from the existing account within the amount of the letter of credit. Usually used as a means of securing payments and issued as a guarantee of a contract. A revocable letter of credit is
a settlement document that can be changed or canceled by the bank on the day of the written order of the payer without prior notice and consent of the recipient of funds. Such a letter of credit does not always ensure the interests of the other party and therefore rarely occurs in practice. Unlike a revocable letter of credit, an irrevocable letter of credit cannot be changed or canceled without the consent of the recipient of the funds. In international practice, other types of letters of credit are also used, such as a documentary letter of credit, a travel letter of credit, a renewable letter of credit, a divisible letter of credit, etc.
In settlements with individuals, a money letter of credit is widely used, which is a nominal document confirming the fact that the client has deposited an amount of money into the bank, and a corresponding instruction from this bank to one or more banks to pay the holder of the letter of credit the amount specified in it within a certain period.
Settlements under a letter of credit are more beneficial to the recipient of funds (exporter), since this form of payment guarantees, for example, timely payment for goods to the supplier.
Collection settlements are carried out by the bank (issuing bank) on the basis of a collection order to the payee on his behalf and at his expense. The recipient of funds may be a bank, including the payer's bank. The issuing bank that received the client's order is entitled to engage another bank (executing bank) for its execution.
Collection orders are used in settlements for collection in cases stipulated by the contract, and settlements on orders of the collectors of funds. A collection order is executed by means of a payment request, the payment of which is made with acceptance (consent to making a payment) or without acceptance (in an indisputable manner). The payment request is drawn up on a form of a certain form established by the Bank of Russia. In an indisputable manner, the debiting of funds from the payer's account is carried out by a collection order, in the manner prescribed by law. If the right of the recipient of funds to present an order to the bank account of the payer is provided for by law, the use of collection orders in settlements for collection is carried out when the payer and (or) the recipient of funds submits to the bank of the payer information about the recipient of funds, who has the right to present collection orders to the bank account of the payer, about the obligation of the payer and the main contract.
If the recipient of funds is the payer's bank, the debiting of funds from the bank account of the payer client may be carried out by the bank in accordance with the bank account agreement on the basis of
bank order issued by the bank. The received (collected) amounts must be immediately transferred by the executing bank to the disposal of the issuing bank, which is obliged to credit these amounts to the client's account. The executing bank has the right to withhold from the collected amounts the remuneration and reimbursement of expenses due to it.
Settlements in the form of a transfer of funds at the request of the recipient of funds (direct debit) are carried out through the bank by issuing an instruction for the transfer of a certain sum of money and crediting it to the recipient's account or to the account of another person, specified by the recipient. In this case, the recipient of funds may be a bank, including the payer's bank.
When making non-cash settlements in the form of a transfer of funds, at the request of the recipient of funds, a payment request or other order of the recipient of funds is applied. If the recipient of the funds is a bank, debiting funds from the bank account of the paying client, if there is a pre-given acceptance of the payer, can be carried out by the bank in accordance with the bank account agreement on the basis of a bank order drawn up by the bank.
Details, form (for a payment request on paper), numbers of payment request details are established by the Bank of Russia. The payment request is drawn up, presented, accepted for execution and executed in electronic form, on paper. The payment request must contain the request number, form number according to All-Russian classifier management documentation (OKUD), date of preparation, type of payment, amount of payment, payer, payer's bank and bank identification code (BIC) of the payer's bank, payer's account number and other information.
A payment request submitted through the beneficiary's bank is valid for submission to the beneficiary's bank within 10 calendar days from the date of its preparation.
Electronic forms of payment have become widespread. Their regulation is carried out by the Bank of Russia in accordance with the Federal Law "On the National Payment System", which defines that an electronic means of payment is a means and (or) method that allows the client of the money transfer operator to draw up, certify and transmit orders in order to execute transfer of funds within the applicable forms of cashless payments using information and communication technologies, electronic media, including payment cards, as well as other technical
devices . When making non-cash payments in the form of an electronic money transfer, the client (individual or legal entity) provides funds to the electronic money operator on the basis of an agreement concluded with him. The transfer of electronic funds is carried out on the basis of the instructions of the payers in favor of the recipients of funds. Electronic money transfer can be carried out between payers and recipients of funds who are clients of one electronic money operator or several electronic money operators. At the same time, the money transfer operator is obliged to inform the client about the completion of each transaction using an electronic means of payment by sending a corresponding notification to the client in the manner prescribed by the agreement with the client.
The most common electronic payments are payments using electronic bank cards. Bank cards are otherwise called plastic or electronic money. There are several types of cards: credit, settlement (debit), prepaid, discount, settlement and credit, etc. Electronic cards issued by the bank under an agreement with the client. With their help, you can receive cash, produce various settlement operations, deposit funds into accounts, as well as carry out quick transfer money from the current account of the payer to the account of the payee. Payments using electronic bank cards can be made by individuals and legal entities through special devices (ATMs, terminals) or special electronic cash equipment. A feature of this type of payment is their versatility, since using such a card, you can make payments not only within the country, but also abroad.
In recent years, several international payment systems have been created at once that carry out settlements using electronic bank cards. Thus, the owner of an international credit Visa cards Electron has the right to make settlements with its help, receive cash in the territory of any country participating in the payment system. Visa systems. Along with Visa, payments using electronic plastic cards of banks included in international financial companies(associations), - American Express, MasterCard, etc. Currently, the largest international payment systems are also the Chinese company UnionPay and the American MasterCard Worldwide, created on the basis of the merger of MasterCard and Europay Internationa. UnionPay ranks first in the world in terms of the number of issued plastic cards,
At the beginning of 2015, more than 4 billion cards were issued, and in terms of the total volume of transactions, it came out on top in the world. Network of international payment partners MasterCard systems Worldwide has more than 14,000 credit institutions in 210 countries of the world, in which about 1.8 billion cards are used, accepted for servicing by almost 2 million ATMs. Acting in full compliance with the laws of the countries where the company operates, in December 2012 MasterCard Worldwide was registered in Russia in accordance with the Federal Law "On the National Payment System". In September 2013, UnionPay was also included in the register of Russian payment system operators.
In the Russian Federation, the procedure for issuing electronic bank cards by credit institutions and the conditions for making settlements using them are established central bank Russian Federation . At the same time, certain restrictions have been established for transferring and receiving funds using electronic bank cards. For example, the daily limit on withdrawing money from an account with Sberbank of Russia depends on the type of card and can range from 50,000 to 150,000 rubles, per month the limit is from 100,000 to 1,500,000 rubles.
The legislation also provides for settlements using bills of exchange (from German Wechsel - exchange), which are one of the most convenient and widely used forms of non-cash payments. The bill began to be used in Russia since the middle of the 19th century, and later it began to be used as one of the main forms of international payments. A bill of exchange is a universal security in the form of an unsecured long-term obligation the drawer, which gives the right to receive (return) the holder of the bill granted by him for a specified period and on certain conditions of a monetary debt. The universality of the bill lies in the fact that at the same time it can be used as a payment document transferred by one person to another in exchange for a cash payment and as a means of credit.
The circulation of bills of exchange is regulated in accordance with the Federal Law "On promissory notes and bills of exchange" and the International Conventions of Bills of Exchange (Geneva, 1930), which have been ratified by our state. The movement of bills, their distribution in the field of non-cash money circulation led to the emergence of bill circulation and even special bill markets. This influenced the appearance various kinds bills (commodity, financial, etc.), including bill credits.
With so many forms of non-cash payments, the most common over the past
time are settlements using payment orders and especially electronic forms of payment. However, in relation to the latter, there are still some problematic aspects of a legislative nature, including restrictions that are aimed at tighter control by the state over the implementation of settlements and reducing the so-called "cashing out" of funds.
In the system of legal regulation of forms of non-cash payments, on the one hand, the norms of civil law are applied, on the other hand, the norms of financial, primarily banking law, which combine both private law and public law norms, which give the institution forms of non-cash payments. calculations are complex. At the same time, the widespread use of non-cash forms of payment in recent years leads to a reduction in the use of cash, which greatly simplifies and reduces the cost of their implementation, and also minimizes violations in the implementation of payments.
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REVIEW
to the article of the candidate of legal sciences, associate professor Maltsev Vitaly Anatolyevich “Peculiarities of legal regulation of the main forms of non-cash payments in the Russian Federation” In recent years, due to the expansion of the sphere of settlement relations in civil law turnover, non-cash payments have become the most common. Their advantages are related not only to the convenience of implementation, but also to the efficiency, safety, economy and interest of the state in their application.
This article reveals the main forms of non-cash payments established by Russian law. It should be recognized that the development of legislation on cashless payments in our country takes place in two main industry areas: civil legislation and financial legislation, which predetermines some complexity, complexity in their legal regulation. The author showed this by analyzing the norms of the Civil Code of the Russian Federation, individual federal laws, and especially a number of regulatory legal acts of the Bank of Russia, which establish requirements for their execution and application. At the same time, the characteristics of the main forms of non-cash payments are given taking into account the specifics of the legal requirements for them. Particularly well covered are such forms of non-cash payments as settlements using a letter of credit, checks, electronic forms of payment. It should be noted that the article also considers such a specific form of payment as direct debit. The advantages and disadvantages of certain forms of cashless payments, as well as the areas of their greatest application, are indicated.
The article provides interesting examples and factual material confirming the complex nature of relations in the implementation of these forms of cashless payments. Certain problematic aspects in their legal regulation are noted, in particular those relating to the establishment of some restrictions on their use.
In general, the article by Maltsev V.A. reflects modern approaches in Russian law regarding the development and improvement regulation main forms of cashless payments and is recommended for publication. This article has not been previously published by the author.
Reviewer: Associate Professor of the Department
administrative, financial and international law OUP VO "Academy of Labor and Social Relations"
A number of normative acts of various levels, civil and banking legislation are directed to the legal regulation of non-cash payments.
First of all, it is necessary to single out the Civil Code of the Russian Federation (Part 2, Chapter 46 "Settlements"), which establishes the forms of settlements and legal framework settlements, regulating the contractual basis for the implementation of cashless payments.
Next legislative act- Federal Law of December 2, 1990 No. 395-I "On Banks and Banking Activity" (as amended on December 13, 1991, June 24, 1992, February 3, 1996, July 31, 1998, 5, July 8, 1999, June 19, August 7, 2001, March 21, 2002, June 30, December 8, 23, 2003, June 29, July 29, November 2, December 29, 30, 2004), governs legal status banks and other credit institutions.
Separately, one can single out the “Regulation on prudential regulation of the activities of non-bank credit organizations engaged in settlement operations and collection organizations” dated September 8, 1997 No. 516 (with subsequent amendments and additions dated December 1, 2003), adopted in pursuance of the provisions of the Law “ About banks and banking activities.
Use cases foreign exchange as a means of payment when making cashless payments are provided for by the Federal Law of December 10, 2003 No. 173-FZ “On currency regulation and currency control» (as amended on June 29, 2004).
The rules, forms, terms and standards for non-cash payments are established by the Bank of Russia in accordance with Federal Law No. 86-FZ of July 10, 2002 "On the Central Bank of the Russian Federation (Bank of Russia)" (as amended on January 10, December 23, 2003 ., June 29, July 29, December 23, 2004) (Chapter XII. Organization of non-cash payments).
According to the Regulations of the Central Bank of July 18, 2000 No. 115-P, the Central Bank also issues official clarifications on the application of federal laws and other regulatory legal acts. These clarifications are not normative acts, however, “they are mandatory for use by entities to which the normative legal act extends its force, on the application of which an official clarification of the Central Bank has been issued.”
Currently, the following rules for cashless payments approved by the Bank of Russia are in force:
- - Regulations of the Central Bank of October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation” (as amended and supplemented on March 3, 2003, June 11, 2004)];
- - CBR Regulation No. 222-P dated April 1, 2003 “On the procedure for making cashless payments by individuals in the Russian Federation”.
The need to adopt a special act regulating the implementation of non-cash payments by individuals is emphasized in the explanations of the CBR: The Regulation of the Bank of Russia "On the procedure for the implementation of non-cash payments by individuals in the Russian Federation" was adopted by the Bank of Russia in order to implement the norms of the current legislation of the Russian Federation, in particular, the Civil Code of the Russian Federation and federal law“On Banks and Banking Activity”, which provides for the possibility of individuals opening bank accounts and making settlements on them, as well as making transfers on behalf of individuals without opening bank accounts. Opening bank accounts provides individuals with the opportunity to use all forms of non-cash payments established by Article 862 of the Civil Code of the Russian Federation (settlements by payment orders, by letter of credit, checks, settlements by collection), which, in relation to a deposit account for a client, are available only within the framework of settlement operations allowed for the commission of this type of account by the legislation, i.e. for transferring funds from an account or crediting funds received by the bank in the name of the depositor, if this is provided for by the bank deposit agreement, which are carried out within the framework of the norms of par. 2 "Settlements by payment orders" of Chapter 46 of the Civil Code of the Russian Federation. . Bakaev V.A. Normative base accounting. Collection. - M: INFRA-M, 2008.
Thus, it is necessary to distinguish between the legal regulation of non-cash payments of individuals (stateless persons, foreign individuals) and business entities.
Along with the specified acts of the Bank of Russia, it is also possible to single out: Regulation of the Central Bank of March 12, 1998 No. 20-P "On the rules for the exchange of electronic documents between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia when making settlements through the Bank's settlement network Russia” (as amended on April 28, 1999, April 11, 2000); Regulation of the Central Bank of June 23, 1998 No. 36-P "On Interregional Electronic Settlements Through the Settlement Network of the Bank of Russia" (as amended on April 11, September 25, 2000, December 13, 2001). These provisions establish the rules for the exchange of electronic documents and packages of electronic documents used in non-cash payments through the settlement network of the Bank of Russia between the Bank of Russia, credit institutions (branches) and other clients of the Bank of Russia. These provisions are in effect to the extent that they do not contradict Directive of the Central Bank of April 24, 2003 No. 1274-U, which establishes the specifics of the use of formats of settlement documents when making electronic settlements through the settlement network of the Bank of Russia.
Researchers state the absence of uniform principles regarding the legal regulation of cashless payments. N.M. Kochetkova (Director of the Payment Systems and Settlements Department of the Bank of Russia) notes that the norms of Regulation No. 2-P focused on the use of settlement documents on paper and the norms relating to electronic technologies are weakly related to general principles. As noted, in the near future, a unification of the approach to the means of processing settlement transactions will be carried out by introducing the concept of "cashless payment instrument", which can be understood as a document on paper, a document in electronic form, payment card and other electronic means payment; other issues have been resolved.
There are a number of documents regulating settlements in international law. These are, in particular, the Uniform Rules for Collections (publication of the International Chamber of Commerce - ICC - No. 522) as amended in 1995, which entered into force on January 1, 1996, the ICC Uniform Rules and Customs for Documentary Letters of Credit, the UNCITRAL Model Law ( United Nations Commission on International Trade Law) on international credit transfers. There is also an agreement on settlements within the framework of the CIS: Agreement on measures to ensure the improvement of settlements between economic organizations of the member countries of the Commonwealth of Independent States (Tashkent, May 15, 1992); Agreement on Settlement of Settlements between Economic Organizations and Banks of the Russian Federation and the Republic of Belarus (Moscow, October 27, 1992).
In practice, a quite logical question may arise: How should the issue of conflict between the norms of civil and banking legislation be resolved? Which act should be applied in case of competition of norms?
Banking legislation (Law "On banks and banking activity", "On Central Bank Russian Federation") - these are acts of special legislation (public legislation) aimed at regulating the banking system, banking activities. The Civil Code - regulates directly civil legal relations, relations regarding the occurrence of obligations, transactions, etc.
In this regard, we note that banking legislation is aimed at regulating special public legal relations - the Law "On Banks and Banking Activity", the Law "On the Central Bank" have a completely different (unlike the Civil Code of the Russian Federation) subject of legal regulation. Thus, banking legislation regulates the “administrative” procedure for making cashless payments, while civil legislation establishes the rights and obligations of the parties to an obligation, the procedure for making a transaction, etc.
In connection with the above, it appears that banking norms» regulating the commission of non-cash payments should not contradict civil law.
We also note that the constituent entities of the Russian Federation are not entitled to adopt acts in the field of banking and civil legislation, in particular, aimed at regulating non-cash payments. This area of rule-making is assigned to the exclusive jurisdiction of the Russian Federation (Article 71 of the Constitution of the Russian Federation).
Cashless circulation is a process of movement of value without the participation of cash by transferring funds to bank accounts and offsetting mutual claims.
Non-cash cash settlement services settlements between the following entities:
- enterprises, institutions and organizations of different forms of ownership that have accounts with credit institutions;
- legal entities and credit institutions on obtaining and repaying a loan;
- legal entities and the population in the payment of wages, income from securities;
- individuals and legal entities with the state treasury to pay taxes, fees and other obligatory payments, as well as to receive budgetary funds.
Non-cash circulation helps to accelerate the turnover of working capital, reduce cash, reduce distribution costs.
Cashless payments are made through credit institutions that have the appropriate licenses and open bank accounts (clause 3 of article 861 of the Civil Code of the Russian Federation). Forms of settlements between the payer and the recipient of funds are determined by the agreement (agreement, separate agreements).
The form of non-cash payments in the Russian Federation is determined by the rules of the Central Bank of the Russian Federation, acting in accordance with the law.
There are two groups of non-cash circulation:
- on commodity transactions - include non-cash payments for goods and services;
- for financial liabilities - include payments to the budget (profit tax, VAT and other obligatory payments) and off-budget funds, repayment bank loans, payment of interest on a loan, settlements with insurance companies.
The Civil Code of the Russian Federation establishes the following forms of non-cash payments: with the help of payment orders, checks, letters of credit, collection settlements, as well as settlements in other forms provided for by law, banking rules established in accordance with it and used in banking practice (Article 862 of the Civil Code of the Russian Federation "Forms of non-cash payments").
The Bank has the right to engage other banks to transfer funds to the account specified in the client's order (Article 865 of the Civil Code of the Russian Federation "Execution of Order").
Payment orders are valid for 10 days from the date of their issue, including weekends, the day of issue of the payment order is not taken into account.
Payment orders can be made:
- transfer of funds for goods supplied, work performed, services rendered;
- transfers of funds to the budgets of all levels and extra-budgetary funds;
- transfer of funds for the purpose of repayment or placement of credits (loans)/deposits and payment of interest on them;
- transfer of funds for other purposes provided for by law or an agreement.
In accordance with the terms of the main agreement, payment orders can be used for advance payment for goods, works, services or for making periodic payments.
The disadvantages of payments by payment orders are the lack of guarantees of timely payment, and the advantages are the simplicity of the document flow, the possibility of preliminary checking the quality of the goods, the simple technique of making calculations, which speeds up the turnover of working capital.
There is a certain procedure for processing payment orders. The payment order is drawn up on the form 0401060.
Payment orders are accepted by the bank regardless of the availability of funds in the payer's account. In the absence or insufficiency of funds on the payer's account, and also if the bank account agreement does not determine the conditions for payment of settlement documents in excess of the funds available on the account, payment orders are placed in a file cabinet on off-balance account No. 90902 "Settlement documents not paid on time". At the same time, on the front side in the upper right corner of all copies of the payment order, a mark is made in any form about being placed in a card index with the date indicated. Payment orders are made as funds are received in the order established by law.
Allowed partial payment payment orders from the file cabinet on off-balance account No. 90902 “Settlement documents not paid on time”. In this case, the bank uses a payment order of the form 0401066.
When issuing a payment order for partial payment, all its copies in the field “Bank marks” shall contain the stamp of the bank, the date, as well as the signature of the responsible executor of the bank.
The first copy of the payment order for partial payment is also certified by the signature of the controlling employee of the bank.
On the front side of the partially paid payment order, in the upper right corner, the mark "Partial payment" is made.
An entry about the partial payment (sequential number of the partial payment, number and date of the payment order, amount of the partial payment, balance amount, signature) is made by the responsible executor of the bank on the reverse side of the payment order.
When making a partial payment on a payment order, the first copy of the payment order by which the payment was made is placed in the documents of the bank's day, the last copy of the payment order serves as an annex to the extract from personal account payer.
When making the last partial payment under a payment order, the first copy of the payment order by which this payment was made, together with the first copy of the payable payment order, is placed in the documents of the day. The remaining copies of the payment order are issued to the client simultaneously with the last copy of the payment order attached to the extract from the personal account.
The bank is obliged to inform the payer at his request about the execution of the payment order no later than the next working day after the payer's application to the bank, unless another period is provided by the bank account agreement.
Electronic payments are often practiced. The paying client sends a payment order to the bank via e-mail.
However, banks are afraid of such services, as there have been cases of fraud - illegal debiting and sending money. For improper execution of the client's order, the bank is liable for general rules established in Art. 866 of the Civil Code of the Russian Federation "Responsibility for non-execution or improper execution of an order." If the violation by the bank of the rules for making settlement transactions resulted in the unlawful withholding of funds, it is obliged to pay interest in the manner and amount provided for in Art. 395 of the Civil Code of the Russian Federation "Responsibility for failure to fulfill a monetary obligation".
A payment request is a settlement document containing a requirement of the creditor (recipient of funds) under the main agreement to the debtor (payer) to pay a certain amount of money through the bank.
Payment requests are applied in settlements for goods supplied, work performed, services rendered, as well as in other cases provided for by the main contract.
Settlements by means of payment requests can be carried out with or without the prior acceptance of the payer.
Without the payer's acceptance, settlements by payment claims are carried out in the following cases:
- established by law;
- stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.
The payment request is drawn up on the form 0401061.
In addition to the main details in the payment request, the following are indicated:
- payment terms;
- deadline for acceptance;
- the date of sending (delivery) to the payer of the documents stipulated by the agreement in the event that these documents were sent (handed over) by him to the payer;
- name of the goods (work performed, services rendered), number and date of the contract, numbers of documents confirming the delivery of goods (performance of work, provision of services), date of delivery of goods (performance of work, provision of services), method of delivery of goods and other details - in the field " Purpose of payment".
1. In the payment request paid with the payer's acceptance, the recipient of the funds shall put down "with acceptance" in the "Terms of payment" field.
The term for acceptance of payment requests, which is determined by the parties under the main contract, must be at least five working days.
When registering a payment request, the creditor (recipient of funds) under the main agreement in the field "Term for acceptance" indicates the number of days established by the agreement for the acceptance of the payment request. In the absence of such an indication, the period for acceptance shall be five working days.
On all copies of payment requests accepted by the executing bank, the bank's responsible executor in the field "Payment term" puts down the date upon which the acceptance period expires. Working days are taken into account when calculating the payment term. The day the bank receives the payment request is not taken into account in the calculation of the specified date.
The last copy of the payment request is used to notify the payer of the receipt of the payment request.
The specified copy of the settlement document is transferred to the payer for acceptance no later than the next business day from the date of receipt of the payment request by the bank. The transfer of payment claims to the payer is carried out by the executing bank in the manner prescribed by the bank account agreement.
Payment requests are placed by the executing bank in the card file on off-balance account No. 90901 “Settlement documents awaiting acceptance for payment” until the payer's acceptance is received or the payment deadline is due.
The payer has the right to accept the payment request ahead of schedule by submitting to the bank an application drawn up in any form and executed with the signatures of officials who have the right to sign settlement documents, and with a seal.
The payer has the right to refuse, in whole or in part, from the acceptance of payment requests on the grounds provided for in the main contract, including in case of inconsistency between the applied form of payment and the concluded contract, with a mandatory reference to the clause, number, date of the contract and indicating the reasons for refusal.
The payer's refusal to pay the payment request is documented by a statement of refusal to accept form No. 0401004, drawn up in triplicate. The first and second copies of the application are made out by the signatures of officials who have the right to sign settlement documents, and the seal of the payer.
The responsible executor of the bank, who is entrusted with accepting applications for refusal to accept payment requests, checks the correctness and completeness of the application for refusal of acceptance by the client, the existence of grounds for refusal, reference to the number, date, clause of the contract in which this ground is provided, as well as compliance of the number and date of the agreement with those specified in the payment request and certifies all copies of the application for refusal of acceptance with his signature and imprint of the bank's stamp indicating the date.
In case of a complete refusal of acceptance, the payment request is withdrawn from the file cabinet on off-balance account No. 90901 “Settlement documents awaiting acceptance for payment” and must be returned to the issuing bank on the same day together with the second copy of the application for refusal of acceptance for return to the recipient of funds.
The first copy of the application for refusal of acceptance with a copy of the payment request is placed in the documents of the day of the payer's bank as a basis for returning the settlement document without payment and debiting from off-balance account No. 90901 "Settlement documents awaiting acceptance for payment", the third copy of the application is returned to the payer as a receipt upon receipt of an application for refusal of acceptance.
In case of partial refusal of acceptance, the payment request is withdrawn from the file cabinet on off-balance account No. 90901 “Settlement documents awaiting acceptance for payment” and paid in the amount accepted by the payer. In this case, the amount indicated by numbers is circled and next to it the new amount to be paid is displayed. The record made is certified by the signature of the responsible executor of the bank. The first copy of the application for refusal of acceptance, together with the first copy of the payment request, are placed in the documents of the day as a basis for debiting funds from the client's account, the second copy of the application is sent no later than the business day following the day the application for refusal of acceptance was received to the issuing bank for transfer to the recipient of funds, the third copy of the application is returned to the payer as a receipt in receipt of the application for refusal of acceptance.
All disagreements arising between the payer and the recipient of funds are resolved in the manner prescribed by law.
If a refusal to accept payment requests is not received within the prescribed period, they are considered accepted and on the next business day after the expiration of the acceptance period they are removed from the file cabinet on off-balance sheet account No. or placed in a file cabinet on off-balance account No. 90902 “Settlement documents not paid on time” in the absence or insufficiency of funds on the account.
2. In the payment request for direct debiting of funds from the accounts of payers on the basis of legislation, in the field "Terms of payment", the recipient of funds puts down "without acceptance", and also makes a reference to the law (indicating its number, date of adoption and the relevant article), to on which the collection is based. In the field "Purpose of payment" by the creditor in established cases the readings of measuring instruments and the current tariffs are indicated, or a record is made of calculations based on measuring instruments and current tariffs.In the payment request for direct debiting of funds on the basis of the agreement, in the field “Terms of payment”, the recipient of funds indicates “without acceptance”, as well as the date, number of the main agreement and its corresponding clause providing for the right of direct debiting.
Direct debiting of funds from the account in the cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on direct debiting of funds or on the basis of additional agreement to the bank account agreement containing the relevant condition. The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds) who has the right to submit payment requests for debiting funds without acceptance, the name of the goods, works or services for which payments will be made, as well as about the main contract (date, number and the corresponding clause providing for the right of direct debiting).
The absence of a condition on direct debiting of funds in the bank account agreement or an additional agreement to the bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is the basis for the bank to refuse to pay the payment request without acceptance. This payment request is paid in the order of preliminary acceptance with a period for acceptance of five working days.
When accepting payment requests for direct debiting of funds, the responsible executor of the executing bank is obliged to check whether there is a reference to the legislative act (main contract) that entitles the recipient of funds to the specified settlement procedure, its date, number, the relevant paragraph, and also, in established cases, the presence readings of measuring instruments and effective tariffs or records of calculations based on measuring instruments and effective tariffs.
In the absence of the indication "without acceptance", payment requests are subject to payment by the payer in the order of preliminary acceptance with a period for acceptance of five working days.
Banks do not consider on the merits the objections of payers to write off funds from their accounts without acceptance.
Settlements under a letter of credit
The transfer of rights by check is carried out in the manner prescribed by Art. 146 of the Civil Code of the Russian Federation, in compliance with the rules provided for in Art. 880 of the Civil Code of the Russian Federation.
The personal check is not transferable. In a transferable check, an endorsement to the payer has the effect of a receipt for payment.
An endorsement made by the payer is invalid. A person who is in possession of a transferable check received by endorsement is considered to be its legal owner if he bases his right on a continuous series of endorsements.
Aval - a guarantee on a check can be given by any person, with the exception of the payer (Article 881 of the Civil Code of the Russian Federation). By means of aval, payment on a check can be partially or completely guaranteed.
The aval is affixed on the front side of the check or on an additional sheet by means of the inscription “count as aval”, as well as an indication by whom and for whom it was given. If there is no indication for whom it was given, then it is considered that the aval was given for the drawer. Aval is signed by an avalist indicating the date of signature and place of residence. If the avalist is a legal entity, the aval is signed indicating the location of the legal entity and the date the signature was made.
The avalist is responsible in the same way as the one for whom he gave the aval. The avalist who paid the check acquires the rights arising from the check against the one for whom he gave the guarantee, and against those who are indebted to the latter.
Check collection, i.e. presentation of a check for payment is the presentation of a check to a bank serving the issuer of a check for collection in order to receive payment (Article 882 of the Civil Code of the Russian Federation). Payment of the check is made in the manner prescribed by Art. 875 of the Civil Code of the Russian Federation. Crediting funds on the collected check to the account of the check holder is made after receiving the payment from the payer, unless otherwise provided by the agreement between the bank and the holder of the check.
Refusal to pay a check must be certified in the following ways (Article 883 of the Civil Code of the Russian Federation):
- the payer's mark on the check on the refusal to pay it, indicating the date of submission of the check for payment;
- making a protest by a notary or drawing up an equivalent act in the manner prescribed by law;
- a mark of the collecting bank indicating the date that the check was promptly issued and not paid.
The protest or an equivalent act must be made before the expiration of the time limit for presenting the cheque. If the check was presented on the last day of the term, the protest or an equivalent act may be made on the next working day.
The holder of a check is obliged to notify his endorser and drawer of non-payment within two working days following the day of the protest or an equivalent act (Article 884 of the Civil Code of the Russian Federation). Each endorser must, within two working days following the day of receipt of the notice, bring to the attention of his endorser the notice received by him. At the same time, a notification is sent to the one who gave the aval for this person. A person who has not sent a notice on time does not lose his rights, but compensates for losses that may occur as a result of failure to notify of non-payment of a check. In this case, the amount of damages cannot exceed the amount of the check.
In the event that the payer refuses to pay the check, the holder of the check has the right to bring a claim against one or all persons liable under the check (Article 885 of the Civil Code of the Russian Federation). The check drawer may require the check drawer, avalist, endorsee to pay the amount of the check, their costs for receiving payment, as well as interest in accordance with paragraph 1 of Art. 395 of the Civil Code of the Russian Federation. The same right belongs to the person liable under the check after he has paid the check. The claim may be filed within six months from the date of expiration of the term for presenting the check for payment.
For non-cash payments, checks issued by credit institutions may be used. Checks of credit institutions may be used by clients of the credit institution issuing these checks, as well as in interbank settlements in the presence of correspondent relations, but are not used for settlements through subdivisions of the settlement network of the Bank of Russia.
In the event that the scope of circulation of checks is limited to a credit institution and its clients, they are used on the basis of an agreement on settlements by checks concluded between the credit institution and the client.
Checks issued by credit institutions may be used in interbank settlements on the basis of agreements concluded with clients and interbank agreements on settlements by checks in accordance with the intrabank rules for conducting transactions with checks developed by credit institutions and determining the procedure and conditions for using checks.
An interbank agreement on settlements by checks may provide for:
- conditions for the circulation of checks when making settlements;
- the procedure for opening and maintaining accounts on which operations with checks are recorded;
- composition, methods and timing of the transfer of information related to the collection of checks;
- the procedure for backing up the accounts of credit institutions participating in settlements;
- obligations and liability of credit institutions participating in settlements;
- the procedure for changing and terminating the agreement.
The internal bank rules for conducting operations with checks, which determine the procedure and conditions for their use, should provide for:
- the check form, the list of its details (mandatory, additional) and the procedure for filling out the check;
- list of participants in settlements with these checks;
- deadline for presenting checks for payment;
- terms of payment for checks;
- conducting settlements and the composition of operations for check circulation;
- bookkeeping operations with checks;
- procedure for archiving checks.
Initially, the check was a purely American product, but now such a payment instrument is widely used throughout the world. The client buys checks and signs them in the presence of a bank teller. The value of the check is usually debited from the client's current account. While abroad, the owner of the check can cash it in any bank, hotel or large store. To do this, he must put his signature on the check for the second time in the presence of an official who certifies the identity of both signatures of the owner of the check. In addition to this, to confirm the identity of the client, he must present an identity document, such as a passport.
The check has a number of disadvantages:
- the account of the person who issued the check may not be affected by the required amount, and the check will be returned unpaid;
- at this person there may not be an account at all, or the check may be incorrectly filled out, or the signature will not match, then the bank returns the check with the appropriate marks.
At the same time, checks have positive sides: they are convenient for paying for purchases, they are readily accepted in stores, especially when the store owner knows the address of the buyer, and also if the paying customer and the recipient of the payment have a long-term relationship.
The procedure and conditions for the use of checks in the payment turnover are regulated by the Civil Code of the Russian Federation, and in the part not regulated by it, by other laws and banking rules established in accordance with them.
Settlements for collection
Collection settlements are banking operation, through which the bank (hereinafter referred to as the issuing bank), on behalf of and at the expense of the client, on the basis of settlement documents, acts in order to receive a payment from the payer. In accordance with Art. 874 of the Civil Code of the Russian Federation for collection settlements, the issuing bank has the right to attract other banks (hereinafter referred to as the executing bank).
Settlements for collection are carried out on the basis of payment requests that can be paid at the order of the payer (with acceptance) or without his order (without acceptance), and collection orders paid without the order of the payer (in an indisputable manner).
Payment claims and collection orders are submitted by the recipient of funds (collector) to the payer's account through the bank servicing the recipient of funds (collector).
The recipient of funds (collector) submits to the bank the specified settlement documents together with the register of settlement documents transferred for collection (form No. 0401014), drawn up in two copies. At the discretion of the recipient of funds (collector), payment requests and/or collection orders may be included in the register.
The first copy of the register is drawn up with two signatures of persons entitled to sign settlement documents, and a seal imprint.
When accepting payment requests, collection orders for collection, the responsible executor of the issuing bank checks the compliance of the settlement document with the established form of the form, the completeness of filling in all the details provided for by the form, the compliance of the signatures and seals of the recipient of funds (collector) with the samples indicated in the card with sample signatures and seal imprints, as well as the identity of all copies of settlement documents. In addition, when accepting collection orders with attached executive documents, the bank's responsible executor is obliged to check the compliance of the details of the settlement document (dates and numbers executive document, to which a reference is made in the settlement document, the amount to be recovered, the names indicated in the fields "Payer" and "Recipient" of the settlement document) to the details of the executive document. Then, on all copies of the accepted settlement documents, the responsible executor affixes the stamp of the issuing bank, the date of acceptance and his signature.
Unaccepted documents are deleted from the register of settlement documents transferred for collection and returned to the recipient of funds (collector), the number and amount of settlement documents in the register are corrected. Both copies of the register and corrections in them are certified by the signature of the responsible executor of the issuing bank.
The last copies of settlement documents, together with the second copy of the register, are returned to the recipient of funds (collector) as confirmation of receipt of documents for collection.
The first copies of the registers remain in the issuing bank, filed in a separate folder, used as a register of settlement documents accepted for collection and stored in the issuing bank.
Institutions and subdivisions of the Bank of Russia settlement network forward the settlement documents of credit institutions themselves and other Bank of Russia clients in the manner prescribed by Bank of Russia regulations. Credit institutions (branches) organize the delivery of settlement documents of their clients on their own.
Payment requests and collection orders of clients of credit institutions (branches) presented to the account of a credit institution (branch) must be sent to the institution or subdivision of the Bank of Russia servicing this credit institution (branch).
Payment requests and collection orders received by the executing bank are recorded in a free-form journal indicating the payer's account number, number, date and amount of each settlement document. Institutions and subdivisions of the settlement network of the Bank of Russia, when registering, additionally indicate the BIC of the paying bank and the BIC of the receiving bank (collector's bank). On the first copy of received payment requests and collection orders, the date of receipt of the settlement document is indicated in the upper left corner.
The responsible executor of the executing bank exercises control over the completeness and correctness of filling in the details of payment requests and collection orders, with the exception of checking the signature and seal of the recipient of funds (collector), and also checks that all copies of the settlement documents have the stamp of the issuing bank and the signature of the responsible executor.
Settlement documents drawn up in violation of the requirements are subject to return, which is recorded with the date and reason for the return in the registration journal.
In the absence or insufficiency of funds on the payer's account and in the absence in the bank account agreement of the conditions for payment of settlement documents in excess of the funds available on the account, payment requests accepted by the payer, payment requests for direct debiting of funds and collection orders (with attached in cases established by law executive documents) are placed in the file cabinet on off-balance account No. 90902 “Settlement documents not paid on time” indicating the date of placement in the file cabinet. The executing bank is obliged to notify the issuing bank about this by sending a notice of registration to the card index (form 0401075). The specified notice shall be sent by the executing bank to the issuing bank no later than the working day following the day of placing the settlement documents in the file cabinet. In this case, on the reverse side of the first copy of the settlement document, a note is made on the date of sending the notice, the stamp of the bank and the signature of the responsible executor are affixed.
The issuing bank brings the notice of filing to the card index to the client upon receipt of the notice from the executing bank.
Payment of settlement documents is made as funds are received to the payer's account in the order established by law.
It is also allowed to partially pay for payment requests, collection orders that are in the file cabinet on off-balance sheet account No. 90902 “Settlement documents not paid on time”.
Partial payment is made by a payment order (form 0401066) in a manner similar to the procedure for partial payment of a payment order, with the exception of a note on partial payment.
In case of partial payment of the payment request of the collection order from the file cabinet on the off-balance account No. 90902 “Settlement documents not paid on time”, the responsible executor of the bank puts on all copies of the settlement document in the appropriate columns at the bottom of the form the number of the partial payment, the number and date of the payment order, which payment has been made, the amount of the partial payment, the amount of the balance and certifies the entries made with his signature
Upon full payment of the payment request, collection order, the stamp of the payer's bank, the date of debiting from the account and the signature of the responsible executor are put in the field "Marks of the payer's bank".
In case of non-receipt of payment on a payment request, a collection order or a notice of filing in a card index (form 0401075), the issuing bank may, at the request of the recipient (collector) of funds, send to the executing bank a request in any form about the reason for non-payment of the specified settlement documents no later than the business day following after the day of receipt of the relevant document from the recipient of funds (collector), unless a different period is provided for by the bank account agreement.
In case of non-execution or improper execution of the client's order on the payment order on the basis of a payment request or a collection order, the issuing bank shall be liable to him in accordance with the law.
A collection order is a settlement document, on the basis of which funds are written off from the payers' accounts in an indisputable manner (Article 847 of the Civil Code of the Russian Federation).
Collection orders apply:
- in cases where an indisputable procedure for the collection of funds is established by law, including for the collection of funds by bodies performing control functions;
- for recovery under executive documents;
- in cases stipulated by the parties under the main agreement, provided that the bank servicing the payer is granted the right to debit funds from the payer's account without his order.
The collection order is drawn up on the form 0401071.
When collecting funds from accounts in an indisputable manner in cases established by law, a reference to the law (indicating its number, date of adoption and the relevant article) in the field "Purpose of payment" must be made in the collection order in the field "Purpose of payment".
When collecting funds on the basis of executive documents, the collection order must contain a reference to the date of issue of the executive document, its number, the number of the case on which the decision subject to enforcement was made, as well as the name of the body that made such a decision.
In the case of collection of a performance fee by a bailiff, the collection order must contain an indication of the collection of a performance fee, as well as a reference to the date and number of the executive document of the bailiff.
Collection orders for the collection of funds from accounts issued on the basis of executive documents are accepted by the bank of the recoverer with the original of the executive document or its duplicate attached.
Banks do not accept for execution collection orders for writing off funds in an indisputable manner, if the enforcement document attached to the collection order is presented after the expiration of the period established by law.
Banks servicing debtors (executing banks) execute received collection orders with attached executive documents or (in the absence or insufficiency of funds on the debtor's account to meet the requirements of the recoverer) make a note on the executive document about the full or partial non-fulfillment of the requirements specified therein in connection with the absence of funds on the debtor's account and place the collection order with the attached executive document in the file cabinet on the off-balance account No. 90902 “Settlement documents not paid on time”. Collection orders are executed as funds are received in the order established by law.
The indisputable procedure for writing off funds is applied for obligations in accordance with the terms of the main contract, except for cases established by the Bank Russia.
The debiting of funds in an indisputable manner in the cases provided for by the main agreement is carried out by the bank if there is a condition in the bank account agreement on the debiting of funds in an indisputable manner or on the basis of an additional agreement to the bank account agreement containing the corresponding condition. The payer is obliged to provide the servicing bank with information about the creditor (recipient of funds) who has the right to issue collection orders for debiting funds in an indisputable manner, the obligation under which payments will be made, as well as about the main agreement (date, number and corresponding clause providing for the right indisputable write-off).
The absence of a condition on the debiting of funds in an indisputable manner in the bank account agreement or an additional agreement to the bank account agreement, as well as the absence of information about the creditor (recipient of funds) and other above information is the basis for the bank to refuse to pay for the collection order.
Banks do not consider on the merits the objections of payers to debiting funds from their accounts in an indisputable manner.
Banks suspend the debiting of funds in an indisputable manner in the following cases:
- by decision of the body exercising control functions in accordance with the law, to suspend the collection;
- in the presence of a judicial act on the suspension of recovery;
- on other grounds provided for by law.
The document submitted to the bank shall indicate the data of the collection order, the collection of which must be suspended.
When resuming the write-off of funds on a collection order, its execution is carried out with the preservation of the priority group indicated in it and the calendar order of receipt of the document within the group,
The executive document, the recovery of funds for which was not made (except in cases of termination of enforcement proceedings) or was partially made, is returned together with the collection order by the executing bank to the issuing bank for transfer to the recoverer personally against receipt of receipt or by registered mail with notification. At the same time, the executing bank makes a note on the executive document on the date of return of the executive document indicating the amount recovered, if there was a partial payment for the document.
The executive document, the collection of funds for which was made or terminated in accordance with the law, is returned by the executing bank by registered mail with notification to the court or other body that issued the executive document. At the same time, the executing bank makes a note on the executive document on the date of its execution indicating the amount recovered or the date of return indicating the grounds for stopping the recovery (number and date of the claimant's statement, court ruling (arbitration court) or other document) and the amount recovered, if there was a partial document payment.
A note is made about the return of the executive document in the bank's register indicating the date of return, the amount (or the balance of the amount) and the reason for the return.
When paying under a letter of credit, the beneficiary's bank (executing bank) is obliged to verify that the beneficiary of funds complies with all the conditions of the letter of credit, as well as the correctness of the registration of all the conditions of the letter of credit, as well as the correctness of the registration of the register of accounts, the compliance of the signatures and seal of the recipient of funds on it with the declared samples.
Payment from a letter of credit in cash is not allowed.
The terms of the letter of credit may provide for the acceptance of a person authorized by the payer.
