If the account is seized by bailiffs, what is the order of payments?

Complete blocking of an account is not an absolute ban on access to money

If trouble does happen and the tax authorities have blocked your account, there is no need to panic. The law allows you to continue spending money from a blocked account, taking into account the order of payments established in the Civil Code of the Russian Federation - all payments that are in this queue before tax payments are not blocked (paragraph 2, clause 1, article 76 of the Tax Code of the Russian Federation).

The order of priority of payments according to the Civil Code of the Russian Federation:

It turns out that from a blocked account it is possible to transfer at least wages and taxes - of course, provided that the bank does not have writs of execution and there are enough funds.

Other transfers (to suppliers, customers, etc.) related to queues 4 and 5 are impossible until the tax authorities unblock the account.

What should a bank do when executing a seizure order?

Legislative framework Legislative act Contents Law No. 118-FZ of July 21, 1997 “On Bailiffs” Law No. 229-FZ of October 2, 2007 “On Enforcement Proceedings” Article 855 of the Civil Code of the Russian Federation “Sequence of writing off funds from the account” Answers to common questions Question : If the bailiffs seize a current account, is it possible to open a new one? Answer: The bank should not open a new account if there is a decision to suspend operations on the debtor's account. But only if the decision on suspension is made by the tax authorities. If the account is seized by bailiffs, then you can open a new account; the law does not prevent this. Question: How to pay salaries to employees if the organization’s current account is frozen. Answer: If there are not enough funds in the account to pay off all the requirements of the organization.

Unusual payment from a blocked account

In the context of blocking money in accounts, businessmen are looking for unusual ways to “pull out” and use frozen funds. One of these ways is to pay the counterparty’s taxes from your blocked account.

Formally, the bank must make such a payment, and the Federal Tax Service cannot prevent the transfer of taxes to the budget (Letter of the Federal Tax Service dated January 25, 2018 No. ZN-3-22/478).

In practice, the reaction of bankers to such a payment may be different:

• They will refuse payment, citing Letter of the Ministry of Finance dated April 16, 2018 No. 03-02-08/26061.
• They will process the payment without any questions asked.
• The payment will be classified as suspicious transactions.

If the bank does not refuse to make the payment if there are sufficient funds in the account and there are no other monetary obligations, the money towards the counterparty’s taxes will be transferred within 24 hours (clause 2 of Article 60 of the Tax Code of the Russian Federation).

What payments can be made when an account is frozen?

Tax Code of the Russian Federation).
The form of the decision to open an account No. S-09-1 is given in Appendix No. 1 to the order of the Federal Tax Service of Russia dated 06/09/2011 No. ММВ-7-6/ Most likely, after receiving the message, the inspectorate will send a decision to suspend operations to the newly opened account. The Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation must be notified of the opening of an account. The opening of a bank account must be reported to the branch of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation within seven days (Clause 1, Part 3, Article 28 Attention

Federal Law of July 24, 2009 No. 212-FZ). The recommended form of notification to the branch of the FSS of the Russian Federation about the opening (closing) of an account is given in the letter of the FSS of the Russian Federation dated December 28, 2009 No. 02-10/05-13656. You can send a message to the PFR office using the form provided on the PFR website in the “Employers” section, subsection “Payment of insurance contributions and reporting”, subsection “Reporting and the procedure for its submission”, subsection “Recommended sample documents”.

How do bailiffs seize funds? In accordance with Article 81 of Federal Law No. 229 “On Enforcement Proceedings,” seizure of an account is carried out as follows:

1. The decision on collection falls into the hands of the bailiff.
2. He, in turn, draws up a resolution to seize the citizen’s funds placed in accounts and sends this document to the relevant banks.
3. If the account details are unknown, then the bailiff sends a resolution to search for them to the financial organization.
4. The bank employee immediately seizes the funds in the amount of the existing debt. In addition, he informs the bailiff about taking appropriate measures.
5. If there is enough money, it is written off and the account is blocked.

Info

The judges also agree with this position (resolutions of the FAS of the West Siberian District dated 08/22/2011 No. A81-4699/2010 and FAS of the Volga District dated 02/03/2011 No. A55-11156/2010). Other ways to pay wages when the account is blocked Let's consider this situation.

The tax inspectorate suspended transactions on the bank account until salaries were paid to employees, that is, it was ahead of the company. What actions can be taken in this case? Issue wages through the cash register The employer can use cash proceeds stored in the cash register to pay wages (clause

2 Directive of the Bank of Russia dated June 20, 2007 No. 1843-U). Let us remind you that on the days of payment of wages, scholarships and social payments, it is allowed to accumulate cash in the cash register in excess of the established cash balance limit.

Compliance with the order of payments Requirements for writing off funds are fulfilled depending on the calendar order of receipt of payment documents (Letters of the Ministry of Finance of Russia dated 03/06/2014 N 03-02-07/1/9689, dated 03/05/2014 N 03-02-07/1/9544 , dated 03/05/2014 N 03-02-07/1/9538, dated 03/05/2014 N 03-02-07/1/9536, dated 03/05.

2014 N 03-02-07/1/9530, dated 03/05/2014 N 03-02-07/1/9526). According to the Ministry of Finance of Russia, expense transactions for claims related to the third priority in terms of wages with persons working under an employment agreement (contract) received later than the order of the tax authority related to the fourth and fifth priority, provided for in paragraph 2 of Art.

Violations were discovered during a tax audit. Tax inspectors have the right to suspend transactions on an organization's bank accounts if violations of the law are detected during a tax audit. In this case, the suspension of operations is an interim measure, which is aimed at collecting the debt identified during the inspection (subclause 2, clause 10, article 101 of the Tax Code of the Russian Federation).

If the bailiffs seized the account, what should you do when it suddenly turns out that the card is blocked or the money from the deposit was written off based on a court decision? First, it is necessary to determine whether the actions of the FSSP are legal. If enforcement proceedings were actually initiated, the bailiffs seized the account and there is an outstanding debt, the best solution would be to pay it as soon as possible.

But this is not enough. It is imperative to submit payment receipts to the bailiffs, only after this the arrest will be lifted. If the actions of the FSSP are unlawful, it is necessary to file a complaint. It is advisable to write a statement addressed to the senior bailiff, not forgetting to attach a document confirming the illegality of the seizure of funds in the account. If these actions do not help, you need to go to court to appeal the illegal arrest.

If there are enough amounts in the client’s current account to make all requested and necessary payments, then the queue specified in the order does not play a fundamental role. All payment orders will be executed by the bank in the order they are received. If there is not enough money in the account to fulfill all orders, the bank will write off the amounts in the order established by law (see above).

If this detail is specified incorrectly, there are 2 options for correcting this error:

1. Bank employees may ask the client to redo the payment document, since it is the bank that the inspection authorities will make complaints about the order of payments.
2. The bank will make an independent decision to make the payment in accordance with the queue determined by law.

We invite you to familiarize yourself with: Light metro scheme in the Moscow region in 2020

In any case, incorrect indication of the details in question in the payment will not affect the receipt of the transferred amounts into the budget.

If you find an error, please highlight a piece of text and press Ctrl Enter.

Let's sum it up

• The tax office has the right to block a current account for the reasons specified in Art. 76 of the Tax Code of the Russian Federation (for failure to submit a tax return, non-payment of taxes, fees, insurance premiums, etc.). At the same time, only payments for queues 4 and 5 are frozen according to the list of clause 2 of Art. 855 of the Civil Code of the Russian Federation.
• Payments under executive documents, as well as wages and taxes (payments of the 1st, 2nd and 3rd stages), the bank is obliged to execute if there is a sufficient balance in the account.

Article 855. Sequence of debiting funds from the account

If there are funds on the account, the amount of which is sufficient to satisfy all the requirements presented to the account, these funds are written off from the account in the order of receipt of client orders and other documents for write-off (calendar priority), unless otherwise provided by law. If there are insufficient funds in the account to satisfy all the demands placed on it, funds are written off in the following order: first of all, write-offs are carried out according to executive documents providing for the transfer or issuance of funds from the account to satisfy claims for compensation for harm caused to life and health, as well as claims for alimony; secondly, write-offs are made according to executive documents providing for the transfer or issuance of funds for settlements for the payment of severance pay and wages with persons working under an employment contract, including a contract for the payment of remuneration to the authors of the results of intellectual activity; in the third place, write-offs are made for payment documents providing for the transfer or issuance of funds for settlements of wages with persons working under an employment agreement (contract), as well as for contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical funds insurance; in the fourth turn, write-offs are made on payment documents providing for payments to the budget and extra-budgetary funds, deductions to which are not provided for in the third turn; fifthly, write-offs are made according to executive documents providing for the satisfaction of other monetary claims; sixthly, write-offs are made for other payment documents in calendar order. Debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents.
(As amended by the Federal Law of the Russian Federation of August 12, 1996 No. 110-FZ.)
Comm. Efimova L.G.

The order of payments is the sequence defined by law for debiting funds from bank accounts using several payment documents, the payment terms of which have already arrived.
Article 855 of the Civil Code establishes two rules for determining the priority of payments from accounts belonging to both clients and credit institutions. The first refers to those cases when the account balance allows you to fully settle all claims made against the account. In this situation, the payment documents presented to the account must be paid in the order of the calendar order of payments, i.e. in the order in which they are received by the payer’s bank (payment is due). Exceptions to this rule may be provided by law, which does not yet exist. The second rule applies if there are insufficient funds in the payer’s account to satisfy all the claims made against him. For this case, the article establishes six groups of payment priority. The first, second and fifth stages include certain requirements, the validity of which is confirmed by the relevant executive document (Article 339 of the Code of Civil Procedure). Similar claims that are not based on a writ of execution are subject to payment in sixth place. Documents not paid on time due to lack of funds in the account are placed by the bank in the file cabinet of off-balance sheet account No. 9929 “Settlement documents not paid on time” (card file No. 2). In the event of a change in the legislation on the priority of payments, documents located in card file No. 2 and not paid on the date of entry into force of the relevant law must in the future be paid only taking into account the new priority of payments, and card file No. 2 must be properly revised. Payments assigned to a particular group must be made after full repayment of all previous groups. In accordance with the letter of the Central Bank of Russia dated 01.03.96 No.245, debiting funds from the account for claims related to one queue is carried out in the calendar order of receipt of documents or the occurrence of payment deadlines. This regulatory act does not determine the sequence in which payment documents assigned to the same queue must be paid if, by law, they must be submitted to the bank at the same time (wages, payments to the Pension Fund of the Russian Federation, income tax, payments to the Social Insurance Fund of the Russian Federation and the State Employment Fund of the Russian Federation ). This problem has been partially solved by clause 31 of the State Tax Service Instruction dated 06/29/95 No.35 “On the application of the Law of the Russian Federation “On Personal Income Tax” and clause 50 of the USSR State Bank Instruction dated 11/26/84 No.27 “On the cash execution of the state budget of the USSR” " These regulations establish the following. If the employers' account does not have enough funds necessary to pay wages in full and transfer the withheld income tax to the budget, then the tax is transferred to the budget in an amount proportional to the amount of funds paid to individuals for wages. At the same time, in payment orders for the transfer of withheld income tax, in the “Purpose of payment” column, it is indicated that taxes are transferred in amounts proportional to the balance of funds in the account. Payment orders for the transfer of social insurance contributions are issued by payer organizations in full. These orders are executed by banks after full satisfaction of wage requirements and transfer of taxes withheld from wages. In the second and third places, settlement documents on the issuance or transfer of funds for wages are subject to payment. The list of payments included in the concept of “wages” should be determined on the basis of the Instruction of the State Statistics Committee of the Russian Federation dated July 10, 1995 No. 89 “On the composition of the wage fund and social payments.” In practice, the question often arises of which document should be placed in file cabinet No. 2 if the client’s account does not have the funds necessary to issue wages. In a letter dated November 19, 1996 No. 17-2-11/978, the Department of Methodology and Organization of Calculations of the Central Bank explained that in this case, the client’s application for the issuance of funds indicating the terms for which wages are paid can be placed in file cabinet No. 2. The rule of paragraph 2 of Article 855 of the Civil Code is applied to determine the order of payments for the debts of the account owner. Therefore, it should not be used in cases where the employer’s account is used to pay the debts of its employee. The transfer of these payments can be entrusted to the organization by legislation (alimony under writs of execution, income tax, payments to the Pension Fund of the Russian Federation) or by order of the employee (voluntary alimony, payments for goods purchased on credit, etc.). The question arises in what order the corresponding settlement documents should be paid. If these deductions from the employee’s salary had not been made, he would have received the amounts due to him in the third place and would have had the opportunity to pay his debts on his own. Therefore, it would be illogical to make such payments in the sixth place. Therefore, the amounts of deductions made by the employer from the employee’s wages must be transferred in the same queue as funds for wages, i.e. to the third. The only exceptions are operations for transferring alimony amounts on the basis of writs of execution - the first stage. In practice, there are many cases when tax inspectorates make demands on taxpayers and their banks to transfer taxes not in the fourth place, but in the first place. They base their claims on the norm of the joint letter of the Ministry of Finance of the Russian Federation (No.76), the State Tax Service of the Russian Federation (No.VG-6-09\597) and the Central Bank of Russia (No.318) dated 08.22.96. Meanwhile, this letter contradicts paragraph 2 of Article 855 of the Civil Code and therefore is not subject to application (see State Duma resolutions of October 11, 1996 No. 682-11 State Duma and No. 683-11 State Duma - RG. 10.22.96). Practical workers often experience quite serious difficulties when determining the order of debiting from the account the amounts of penalties to be paid into the budget and extra-budgetary funds. These sanctions can be considered as a “payment” or “deduction” to the budget or to the corresponding extra-budgetary fund, which is discussed in paragraph. third and fourth paragraph 2 of Article 855 of the Civil Code. Therefore, these amounts must be transferred to the same queue to which the urgent payment or arrears are to be transferred (i.e., respectively, to the third or fourth, and not to the sixth priority). 10. The order of payments established by Article 855 of the Civil Code applies only when making non-cash payments, incl. when foreclosure is applied to the debtor's non-cash funds. When foreclosure is applied to other property of the debtor, the priority established by Articles 420-423 of the Code of Civil Procedure is applied. If a legal entity is declared bankrupt, payments from its account are made in the order prescribed by Article 64 of the Civil Code. 11. If there are several accounts of the payer in the same bank, the order of payments established by Article 855 of the Civil Code is applied to each account separately. << Back

Table of contents

Forward >>

Seizure of current account by bailiffs

If there are no amounts in the debtor's account other than those that have been seized, the creditor may apply to the court to obtain permission to write off the required amounts in the order of priority established by law. If there is a larger amount in the account than is subject to arrest, the debit occurs as usual. The required amounts are debited until the seized amount remains in the account.

This procedure also applies to account suspensions. Neither arrest nor suspension should violate the order of write-off established by the legislation of the Russian Federation. If funds related to one queue are to be written off, the write-off must be carried out in calendar order, in accordance with the dates of receipt of documents (

Partial transfer

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

1. Serial number of payment.
2. Date and order number.
3. Payment amount and account balance.
4. Signature.

This information may be included in an appendix to the order. It is compiled in any form. The corresponding rules are present in paragraphs 4.4 and 2.10 of the Central Bank Regulation No. 383.

Features of documentation

The debiting of funds from the current account is formalized using different papers. These include a payment order. For this document there is a f. 0401060. Filling out rules are given in Appendix 1 to Central Bank Regulation No. 383-P. When accepting an order, the banking structure is obliged to check:

1. Reliability of the digital signature (in electronic form) or compliance of the seal impression and autograph of the responsible person with the available samples.
2. No adjustments to the document.
3. Availability of required details and correctness of their indication.
4. Sufficiency of the amount on the account to satisfy the requirements.
   Read also:  Rules for applying for transport tax benefits

Additional group

There is currently debate about the existence of a fourth phase of payments. Accordingly, the ambiguity of this point gives rise to ambiguity of opinions on the issue of the number of groups themselves. According to most experts, the additional queue is present, but in a somewhat truncated form. Taking into account the wording of Article 5 of Federal Law No. 308, we can conclude that budget payments and contributions to extra-budgetary funds are classified in the 3rd group. But as a result of “exclusion” from the fourth stage, a category of payments arises that does not fall into other groups, including the third. These are contributions to off-budget non-state funds. Thus, an additional group appears - in practice it is the fourth. The 5th and 6th stages are determined by article 855 without changes.