Excessively transferred funds - reasons, ways to return them as soon as possible

Contents of the refund request

When composing a letter for a return transfer of money, you should write down the details of the company and legal entity. This also includes full name. the head of the debtor's company and its name. The subject is the title of the letter. The wording should include the following:

• based on what papers and in what way the money was transferred
• refund amount
• compelling reasons indicating the need to transfer money back
• return deadlines

If the agreement specified fines, it is also worth mentioning them in the document, but only if the counterparty has violated the terms of the contract that they affect.

We are preparing a claim to recover erroneously transferred funds.

A statement of claim for recovery of the amount of unjust enrichment arising from an erroneous transfer of funds between business entities is submitted to the arbitration court.

If there is a dispute between enterprises and individual entrepreneurs, the claim is addressed to the arbitration court at the location of the defendant.

If the money is transferred to an individual’s card, the application is submitted to the magistrate or district court at the place of registration.

The claim itself and its annexes must contain evidence of the transfer of money to an individual or legal entity.

If a claim was previously sent, then copies of the relevant correspondence are part of the claim materials. When losses are declared along with the main debt, there must be a reasonable calculation of them.

A claim for recovery of the amount of unjust enrichment arising from an incorrect transfer of funds is paid with a state duty as a percentage of the claim price.

In addition, before going to court, copies of all materials attached to the claim should be sent to the defendant.

Regulation by law

The organization has every right to demand its money back if:

• deadlines not met
• if errors are detected in the details
• product quality is lower than stated
• upon termination of the contract by agreement of the supplier and recipient

Note! The law does not provide for a specific sample letter for the return of money, therefore it is allowed to be drawn up in any form, but taking into account the rules that will identify the parties to the process and will allow the money transfer to be carried out without hindrance.

How to make a return

Representatives of the legal entity that made an incorrect payment, in order to return it, immediately after discovering an error, write a letter to the recipient to return the payment, which indicates:

• Name, Unified State Register of Legal Entities code, other details that allow you to accurately identify the recipient and sender of funds
• No. of settlement, current accounts, bank details, other grounds (for example, invoice, contract), amounts specified when transferring excess money
• Signature of the director, chief accountant, seal of the sending legal entity

The letter is addressed to the head of the enterprise, another entity that erroneously received funds. After receiving it, the honest addressee returns the erroneous payment as soon as possible.

If the illegal recipient of funds delays their timely return, the party that mistakenly paid the money in accordance with Articles 1107 and 395 of the Civil Code of the Russian Federation has the right to demand compensation of income in the form of interest on the excessively transferred amount for the entire period of the illegal delay in return.

An application for the return of incorrectly paid budget and tax payments must contain:

• Payment amount, number, date of departure
• All significant details by which the money was sent (codes, INN, BIC, correspondent, personal accounts) of the sender, recipient, banking institutions of the sender and recipient

Depending on the type of payment purpose, the application is submitted to the head of the Federal Treasury Department. To submit and process it, you need to contact the revenue administrator of the budget to which the payment was made.

If an error in the transfer occurred due to the fault of the sender’s bank employees, the entire return procedure must be carried out by its representatives.

How to return a transfer using a reconciliation report

Sometimes a refund of an overpayment is required due to errors in the recipient's account number. If the goods were returned after payment was made to the initially designated invoice, you should contact the accounting department of the counterparty, reconcile the accounts, coordinate the sending of the amount, and also agree on the reconciliation report. This document will be required regardless of the reason for the return. The report helps to identify a specific error and identify discrepancies in accounting.

Is it possible to get money back if there is an erroneous transfer?

The answer to this question largely depends on the circumstances. So, if an erroneous transfer of funds took place under another agreement, then a letter clarifying the purpose of the payment may be sufficient.

It can be formulated approximately as follows: “please consider the amount of 70,000 rubles transferred by payment order No. 176 dated March 24, 2018 as payment under agreement No. 3 dated February 6, 2018.”

If funds were transferred under the current agreement in a larger volume than required, then they can act as an advance payment as part of future payments. This issue can also be quickly resolved through correspondence.

It’s a completely different story when money came to the enterprise without a signed contract. And if it refuses to return them voluntarily, then the amount of unjust enrichment will be collected in case of an erroneous transfer of funds.

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Roslyakov Oleg Vladimirovich

Lawyer, specialization civil law. More than 19 years of experience.

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The same situation may occur when returning an advance payment under a terminated or invalid contract.

Rules for sending overpayments

When the counterparty confirms a specific amount by signing a deed, a letter should be issued asking to transfer the money back.

This letter serves as the basis for the return. If there is no document, the organization’s accountant does not have the right to make any payments on his own initiative. The letter can be written in free form, but preferably on the official letterhead of the organization.

What and how much can bailiffs write off?

As stated above, official documents confirming debt most often do not specify restrictions on writing off money. For this reason, bailiffs write off all money received on the card.

But there are situations when bailiffs initially write off not the entire amount received, but only half of it

. After some time (usually the next day), the bailiffs write off the remaining amount. Why this practice of writing off exists is unknown. Perhaps this decision is made by the bailiff himself.

In addition, Sberbank and other banks have their own tactics. They place a hold on funds in an individual’s current account, but do not block it completely. That is, the debtor can still use the money

.

To put it simply, when an account is blocked, money can be transferred to it, but it is prohibited to write it off. If an account is seized, the bank notifies the bailiff service about the receipt of money, and just at that time (while the notification is sent to the bailiffs), the debtor may have time to withdraw or transfer the money. Usually the debtor has 1.5-2 hours. If the money was received over the weekend, then even better, it will not be written off until Monday or the first working day.

According to Article 101 of the Federal Law of October 2, 2007 No. 299-FZ “On Enforcement Proceedings,” bailiffs do not have the right to write off:

1. social benefits;
2. pensions;
3. alimony;
4. compensation for damage caused to health;
5. survivor benefits;
6. government compensation payments;
7. state child care benefits;
8. “coronavirus” benefits in the amount of 5 and 10 thousand rubles for children aged from birth to 16 years;
9. other.

In total, Federal Law No. 299-FZ stipulates 19 payments from which the debt cannot be written off

individual. But such payments must have a corresponding purpose of payment. If the amount of benefits from the state or compensation payment from the employer comes with the comments “other income” or “wages,” then the bailiff has every right to write off such payment.

In addition, bailiffs do not have the right to write off money from credit cards,

simply because this money is the property of the bank. Yes, bailiffs have the right to seize funds in a card account, but they will not write off money from them. The only exception is if the card is a credit-debit card (with overdraft). In this case, the bailiffs will write off the entire excess amount (above the size of the loan or overdraft) - that is, their own funds.

If the debtor's credit card has been seized

, then he can safely make the monthly payment and use the credit limit. But if in doubt, you can try to deposit a small amount of money on the card and see what the bailiffs do next.

If desired, you can agree on a certain amount of write-off - directly with the bailiff (individually). To do this you need to bring a certain package of documents:

• certificate of salary;
• copies of children's birth certificates;
• certificate of being on parental leave;
• court ruling on the amount of alimony;
• other.

From wages in accordance with Article 99 of the Federal Law “On Enforcement Proceedings” no more than 50% of the amount can be withheld

(as well as from other income - royalties, royalties under the GPA). But this condition does not apply to wages transferred to the card. Therefore, in order to establish a write-off standard, all information about the income received should be provided to the bailiff.

With corporate debts, everything is different. Banks automatically block accounts for legal entities by order of a bailiff or other departments

. That is, until the account is completely unblocked, until the debt is fully repaid, the company cannot use the money in its accounts.

In addition, legal entities do not have a list of income that cannot be withheld. Since in most cases all the money in the current account is the company’s profit or loans from the founders.

It is also impossible to determine write-off rates (as a percentage of income). Even the fact that a company cannot pay wages to its employees on time is not a reason to limit the amount of monthly write-offs.

Correct letter formatting

The legislation does not prohibit writing a letter in free form, but it must include the details of the organization, information regarding the transfer of funds, full name. the counterparty and the name of the organization that will be formed to return the money.

Based on this document, the counterparty must return the full amount of funds or part thereof within the specified time frame. For late return of money you will have to pay a penalty.

How can a debtor return money that has been written off in excess?

Often in practice there are cases when a person paid a debt on his own, but information about repayment of the debt did not reach the bailiffs.

Bailiffs are not required to independently request supporting documents about the presence or absence of debt

. They simply receive a court order or other document stating the amount of the debt. All reconciliations of the debt balance are made only upon request.

If the debt has been repaid, and the bailiffs have written off the money again, you should contact the bailiff with a demand to return the written off amount. The letter is drawn up in any form addressed to the head of the FSSP. The application must be accompanied by documents confirming payment and receipts for re-write-off (if available).

An example application can be downloaded here:

If the debt was written off using funds from which the debt cannot be collected, then the reasons for the return should indicate a violation of Article 101 of the Federal Law “On Enforcement Proceedings”. Documents confirming the purpose of payment are attached to such a letter.

(child benefit, alimony, compensation payments from the employer).

If the money was written off due to unpaid fines from the traffic police or taxes, then bailiffs may require you to bring an extract from the tax office or traffic police, which does not show any debt to government agencies. Such a document must bear the seal of the institution and the signature of the official.

Document structure

If the letter is issued on the organization's letterhead, in the upper left part there will be fields for the document number and date of completion. On the right side, information about the counterparty is indicated (name of organization, legal address, INN, KPP).

Below in the middle is the word “Statement”. Next you need to start writing the wording. It is very important here to indicate the reasons that serve as the basis for sending the overpayment back. You should also indicate the timing and specific amount.

Below the text there are fields for filling in details. At this point, do not forget to indicate the name of the organization receiving the funds. The details must include the signature of the general director along with a seal, as well as the position and signature of the person preparing the letter.

Important! The return document can be drawn up by the head of the organization personally, his right hand, an accountant or another employee of the company, if his signature is accompanied by the official seal of the company.

Additionally, the document can indicate legislative acts regulating the obligations of the counterparty regarding the return of overpayments.

In this way, the organization reminds of the possible negative consequences that may be provoked in the event of refusal to transfer the requested amount of money. To confirm the transfer of excess funds, you can add to the requirement a reconciliation statement for mutual settlements, payment orders or a bank statement.

Rules for processing a refund of an overpayment to the Federal Tax Service:

How to recover money in case of erroneous and excessive transfer

Filing a claim for the return of erroneously transferred funds in the event of an erroneous transfer of amounts is necessary if a person refuses to voluntarily return the money.

Before starting a lawsuit, it is advisable to send a claim to the entity that received the transfer to the current account. It can save you the time and money needed to pay legal fees.

The claim should refer to the norms of Chapter 60 of the Civil Code of the Russian Federation. If pre-trial settlement of the dispute does not lead to anything, then a claim is being prepared to recover unjust enrichment due to an erroneous transfer of funds.

Since it deals with money received outside the contract, it will be difficult to charge a penalty on the disputed amount. At the same time, in some cases it is possible to talk about the recovery of damages.

For example, during the period of delay in refunding funds, they could have depreciated significantly. Therefore, it is possible to obtain compensation from the debtor due to inflation.

Or this is the situation. Having transferred excess funds, the company began to feel the need for money. The consequence of this was obtaining a loan from a bank. Then the amount of interest accrued on it will also be a loss.

How long to store documents

All documentation regarding the return, including correspondence with the counterparty, must be archived for at least 5 years. It is recommended to create separate repositories for storing dialogues.

The form and order of these papers should be approved in the accounting policy. Afterwards, it is necessary to appoint a responsible person and familiarize him with the procedure for maintaining documentation for signature. Then you need to indicate responsibility in the official list of rules.

Video instructions on how to reflect returns in accounting:

What to do with extra money if it is a significant amount that you have received once?

An inheritance, a gift, a fee for a project - if you received a certain amount that exceeds the usual amount for you, then, of course, you want to use it correctly - not to “squander” it, to somehow feel it...

Let's look at several alternatives for what you can do with this “extra” money.

Spend money on current issues

Stop, stop, just because the phrase “don’t squander” was heard?.. Why then even talk about the trivial inclusion of this amount in the current daily budget?

On the one hand, this may indeed be irrational. On the other hand... Let’s imagine, for example, a young family that can barely afford rent, the adults survive on pasta, the wife wears out her boots from the year before, the husband is torn between three jobs, the child constantly needs diapers and formula, etc.

There’s some sudden amount of money here – definitely not extra, but one that will finally allow you to reach an ordinary, average level of existence. That is, on the threshold of poverty, it is clearly justified to simply improve your life for a while - eat a little tastier, pay off debts, buy some clothes or for the household, etc.

Spend on relaxation, entertainment, pleasant shopping

This, again, is not the worst solution for what to do with extra money in the situation described above - for people who normally simply cannot afford to “breathe out”: have fun, go somewhere, indulge themselves in shopping...

And this is very logical if, for example, you go on a trip that you have always dreamed of, or go to a concert of your favorite artist that you couldn’t get to before, or buy high-quality cosmetics that you have never had...

Make one big purchase

Yes - if you objectively need this thing, and you know for sure that you will use it regularly. A powerful laptop, household appliances, a comfortable bed, etc.

And probably not - if this is an idea that spontaneously came to your mind to buy an expensive toy, which you will later either abandon, or will be tormented by servicing, upgrading, spending money on some related products, etc.

For example, it is hardly worth buying a car for a person who cannot afford to pay for gasoline, maintenance and replacement of spare parts from his current income. A couch potato who goes to some body of water at best once a year is unlikely to need a jet ski...

Invest in a business, startup, etc.

Yes - if this startup has been thought out for a long time, the risks have been calculated, you have knowledge in the industry, that is, you have a clear idea of ​​what and how you will do, when you plan to recoup the investment, etc. In this situation, we can only congratulate you that you have received start-up capital to open the business of your dreams!

No - if this is a spontaneous thought, if you hope to understand the process after having already spent money, if you only imagine an idyllic picture of “passive income”, etc. It's too big to lose both money and time.

Pay for education, training

This is almost always a very good decision on what to do with your “extra” money. But, if you have a rough idea of ​​what and why you would like to study, it is better to collect information - where you can learn cheaper, where the training is more informative, is it possible to somehow get a quoted diploma or certificate, etc.

Rules for issuing a return certificate

At the top of the act, the person to whom it is sent is indicated, that is, the manager or chief accountant. Below you should write the name of the organization that owes the money.

The main part of the act is the wording. Here you need to write that money was mistakenly transferred to the company’s account, and it must return it based on the law of the Russian Federation. It is also worthwhile to accurately indicate the reason for the return and provide details.

How can an organization recover excess write-offs?

To return money that was excessively written off, legal entities must send an application to the head of the bailiffs

with a request for a refund. The document can be sent by registered mail via Russian Post or given personally to the bailiff if you have a power of attorney and a photocopy of your passport (the general director can do this without a power of attorney).

If the debt is written off to the counterparty by court order, then when paying the debt directly (if it was paid by the owner using personal money), payment documents should be submitted to the bailiffs along with the application. But it is worth noting that the previously withheld money will go directly to the organization’s account; it is impossible to indicate the bank account of a third party (in our example, the owner).

Often, enterprises that have not paid taxes on time face a different situation. The Federal Tax Service has the right to independently write off the amount of unpaid tax from the company’s bank account without involving the bailiff service. But if there is already a block on the current account, then when a new tax arrear arises, the Federal Tax Service sends a resolution to withhold funds to the bailiffs.

Bailiffs do not immediately consider such a decision; it may take several months.

During this time, the tax authorities manage to write off the entire debt on their own, but the Federal Tax Service does not reconcile with the bailiffs. It turns out that after a few months, the company’s taxes are written off again.

In this case, it will not be possible to attach copies of payment documents (if they were written off by the bank and not paid by the company voluntarily). Since banks indicate the number of the decision to block an account using one number and date, and another decision is sent to the FSSP.

In this regard, it is better for the organization to first contact the tax authorities and ask them to reconcile tax debts and fees with bailiffs. Most often, a document confirming the absence of debt is sent to the FSSP within 1 business day. Only after this the company can contact the bailiffs and demand the return of excessively withheld funds.

The application must be accompanied by payment documents according to which the bailiffs wrote off the money. Copies of documents can be printed through Client-Bank

.

An example application can be downloaded here:

There is one more point that I would like to draw special attention to, it is related to the coronavirus pandemic. Many companies switched to remote work, because of this, a notification from bailiffs with a copy of the decision to withhold amounts may not have reached the office. If the letter was not received, the company will be able to return the money.

A letter regarding the return of funds due to the introduction of remote work at the enterprise due to the coronavirus pandemic is issued to the bailiff. It is he who sends the manager a request for a refund.

The application must indicate that all employees of the company are currently working remotely, there is no one in the office, and no notification of the debt has been received.

But in this case, the money will be returned only if the company has already paid all the necessary taxes and fees. If the company has a debt on them, then the bailiffs will withhold the amount of the debt, and the remaining funds will be returned to the company’s bank account specified in the application.

An example application can be downloaded here:

Return procedure

The counterparty undertakes to transfer funds to the buyer’s account no later than 10 days after receiving a written request. This period is fixed in the current legislation and its violation threatens with a fine in the form of interest. Its size varies from 1% to 3% of the daily overdue amount.

In addition, do not forget about the fine specified in the agreement. Often, the overpaid amount is refunded using the same method that was used for the first payment. If the payment was made in cash, the money will go to the person who deposited it. In the case of non-cash payments, the funds will go to the sender’s account. If money has to be taken forcibly, the conditions may be changed.

Grounds for returning erroneously transferred money

Art. 1102 of the Civil Code of the Russian Federation provides for the direct obligation of the party who received sums of money or material goods without justification to return them to the payer who made the mistake.

The procedure for transferring back funds erroneously transferred to budget accounts of taxes and insurance pension contributions is regulated by Article 78 of the Tax Code of the Russian Federation. Moreover, after discovering the fact of an overpayment, representatives of tax authorities are required to notify the payer about this within 10 days.

Important! The sender has the right to apply for a refund within 3 years, otherwise the statute of limitations will expire.

Responsibility for non-refund

When the debtor refuses or is unable to return the overpaid funds, the organization can seek help from the court or Rospotrebnadzor. In addition, companies occasionally turn to the prosecutor's office if they are sure that they have become victims of fraudulent schemes.

The first authority to contact if there is no return is Rospotrebnadzor, since it is this body that is responsible for the protection of consumer rights. Based on the received application, Rospotrebnadzor initiates an inspection of the work of the service or goods provider who refused to return the money. The final decision is made within 1 month, but no later.

Working with the court will be more difficult and lengthy. This is a last resort measure to try to get your money back. After filing a claim, it will be considered within 5 days. At the next stage, a company representative must appear at meetings and present the grounds for transferring funds from the supplier of goods.

The procedure for returning overpaid funds is rarely complicated by unforeseen circumstances. If the reasons are really compelling, the counterparty will not risk its reputation and will return every penny on time. The only thing that is required from the buyer is the correct execution of documents and the provision of a convenient transfer method for the seller.

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We will try to stop the payment at our bank

Second, try to stop the incorrect payment. Contact your bank specialist directly. For this purpose, a secret code word is provided that will stop all operations on the account. But what if this word is unknown or forgotten? Don't hesitate, run to the boss quickly. Ask him to urgently contact the bank management as the first person - financial manager.

You may be interested in: Sberbank branches in Kazan: addresses, phone numbers, opening hours

If time is not missed, the bank will stop the payment. But it will definitely require a written order.

Refund period in case of payer error

The timing for returning an incorrect payment depends on the circumstances in which it was made.

If the payment was made according to the act of provision of services and the terms of payments and refunds are specified in the contract, then the amount must be returned to the payer within the specified period of time.

If the payer transferred money to the second party without an agreement, on the basis of a sale or purchase of a service, then it is considered acceptable to wait for a return within 7 days , after which you can demand your money through the court. To do this, you will need to submit an application, the consideration period of which does not exceed 10 working days.

For payments made through the terminal (by bank transfer), the law establishes a period of three days

. At the end of this period, the injured party can file a claim or file a claim with the payment point (for example, send a claim to a store that made an erroneous charge and refuses to make a return).

Actions of an accountant when returning erroneous amounts

Accounting is required to make reverse entries:

Debit 51 – Credit 62 – acceptance of erroneous funds

Debit 62 – Credit 51 – sending erroneously accepted funds.

In tax accounting, actions are ambiguous:

1. If the company is on a “simplified” basis, then taxable income must be replenished according to the date of receipt of the erroneous payment. When the return is made, a reversal of taxable income is issued on the day the funds are sent.
2. If the company has chosen OSNO, then the operation of crediting and, accordingly, return is not reflected in accounting.