Article 855 of the Civil Code of the Russian Federation. Priority of debiting funds from the account

Established in Art. 855 of the Civil Code of the Russian Federation, the sequence of payments is a sequence of withdrawals of finance for several documents, the maturity date of which has come. In the norm there are two rules for determining it. Let's consider further article 855 of the Civil Code of the Russian Federation in a new wording.

General rules

If there is a sufficient amount for p / c to pay off all claims submitted, the withdrawal shall be made in the order of receipt of administrative and other documents. This sequence of writing off funds from an account is called a calendar. This rule is valid unless otherwise provided by law. In case of insufficiency of the amount, another deadline is established.

Non-calendar sequence

If the amount for the p / s is insufficient, the payment of arrears is primarily carried out in accordance with the executive documentation, which provides for transfer / issuance to meet claims for compensation for harm to health / life, and on recovery of alimony. After that, deductions of severance pay and salaries are paid to persons who work or worked under the contract, remuneration to authors of products of intellectual labor. In the third turn, the write-off is carried out on settlement documents that provide for the issuance / transfer of labor remuneration to persons involved in the enterprise in accordance with the contract, orders of supervisory bodies to pay off debts to the budget. The latter, in particular, include overdue taxes and fees, as well as insurance premiums. In the fourth stage, the amounts are written off to meet other requirements. After that, the debts are repaid as the documents are received.

Explained

The rules, formulated in the norm, apply both to the settlement account for the LLC (credit organization) and its customers. The first provision is valid in cases where the amount of p / c is sufficient to satisfy all the claims made. In this situation, repayment is carried out in the order of receipt of documents, if the deadline for performance of obligations has come (with acceptance form or if there is an indication of the date in the paper itself). Exceptions to this rule may be provided for in legislation.

The second rule

It applies to cases where the amount to pay off all claims is not enough. For the correct application of the sequence established in Art. 855 Civil Code, it is necessary to take into account judicial practice and other norms. The first and second groups of requirements are determined by paragraphs 2 and 3 of the second paragraph. Abs. 4 The decision of the Constitutional Court is recognized as inadequate constitutional provisions. According to Part 3 of Art. 79 ФКЗ № 1, the norms contradicting the Basic Law, lose force. It must be remembered that the Constitutional Court, when adopting the resolution, was guided by the need to pay off debts on wages and to the budget simultaneously. Since corresponding changes in the Civil Code are not introduced, the absence of a third group of deductions is filled every year by the federal law on the state budget.

Nuances of the norm

The settlement account for LLC acts as a fund in which the capital is concentrated, intended for spending for various needs. Among them - pay, compulsory contributions to the budget, insurance premiums. In accordance with Art. 855 of the Civil Code of the Russian Federation, the withdrawal of these amounts is made after the payment of arrears specified in Par. 1 and 2. From this rule it follows that non-tax and tax deductions, as well as remuneration of labor, are made in the order of receipt of the relevant documentation. Contributions to the FIU, FSS and MHIF are deemed contributions to the budget, in accordance with Articles 144 and 10 of the BC.

Controversial moment

It concerns the availability of the fourth stage in Art. 855. Lawyers often disagree about its existence. The lack of a unified position on this issue leads, in turn, to contradictions in determining the number of groups in the sequence. In one case there are 6 of them, in the other - 5. The fourth group, stipulated by the norm 855 of the Civil Code of the Russian Federation, is preserved in some truncated form. Here you should refer to Art. 5 FZ No. 308. According to the norm, deductions to the budget and extra-budgetary state funds are assigned to the third group. However, the provisions of para. Paragraph 5, clause 2 of the article 855 of the Civil Code of the Russian Federation allows us to conclude that as a result of the "subtraction" mentioned above, there remains a category not included in the sequence structure. It is deductions to extra-budgetary funds. They are transferred to the 4th group. 5 and 6 of the queue are defined in clause 2 without additions and adjustments.

Salary

It is assigned to the second group in the sequence established by Article 855 of the Civil Code of the Russian Federation. When determining the semantic content of the notion of wages, it is necessary to use different legal sources. To them, in addition to the TC, they include NK, as well as judicial decisions. Meanwhile, the above sources contain different lists of payments. In addition, these documents tend to be of a narrowly applied nature and are used to resolve specific issues (calculating salaries, UST, and so on). It is also worth mentioning that these sources contain open lists of categories. Employers, in turn, have the right to establish a system of payment at their enterprises at their own discretion. With regard to the use of the term "remuneration" in paragraph 3 of paragraph 2 of Article 855 of the Civil Code of the Russian Federation, the legislator provided for the formation of a concessional group for deductions made by the employer to the employee for the latter's activities under the contract (contract). This instruction allows you to exclude other amounts not related to labor relations.

Deductions to the budget

They are not limited to non-tax and tax amounts, contributions to the FIU, FSS and MHIF. These payments include all payments sent to the budget account. They are determined by the column "R / s recipient" in the document-disposal. The structure of budgetary deductions can include, for example, a rent that is subject to transfer to an account that is opened in the Treasury accounting register. In practice, meanwhile, there are some problems in determining the composition of budget allocations. First of all, difficulties appear when establishing the sequence of writing off the amount of the fee according to the decision of the bailiff. They are due to the following circumstances. The law "On Enforcement Proceedings" does not contain a detailed settlement mechanism and the collection fee. However, it is known that it is subject to transfer to the federal budget. But first it must be credited to the FSSP escrow account together with other funds that pay off the debt. The total amount is distributed according to the rules established by 110 articles of the above Law. At the same time, the fee is transferred to the federal budget in the third place. From this it follows that, in practice, a situation is likely where its amount recovered from the debtor will actually be directed at meeting the creditor's claims. This, in turn, indicates that the bailiff's decision will most likely require the banking organization to transfer the fee, not to the budget, but to the account of the FSSP, which is open in the usual financial structure. In accordance with this, it seems that this deduction relates to the fifth group in sequence. The Bank should not make any corrections to the documentation provided by the bailiff. In this case, it is sufficient to execute the payment in the order stipulated by law.

Tax amounts

In practice, there are differences in determining the sequence of debt collection according to the requirements of the Federal Tax Service, depending on the order of execution of the decision taken by the inspection. In cases when it is realized by sending a tax structure order to the bank, the amounts from the payer's account are debited directly to the budget of the Russian Federation. These operations belong to the third group in the sequence. If the decision is executed with the bailiff's involvement, the amounts are written off to the FSSP account and then transferred to the budget. In this case, there is a problem with the definition of the group in the removal sequence. In accordance with the informal approach, it is taken into consideration that the amount written off to the FSSP account is ultimately to be credited to the budget. From this we can draw the following conclusion. The collected payments act as deductions to the budget, irrespective of the fact that their transfer is not made directly to it. For the correct application of the norm, it is necessary to use a formal characteristic - the kind of account to which the funds are to be written off. R / s FSSP is not part of the structure of funds, which take into account the amount of the budget system. In this regard, the collection of fines and arrears is made in the fifth turn.

Practical application of provisions

The above formal approach allows us to overcome certain difficulties. For example, the bailiff in the decree indicated not only arrears to the budget on the decision of the tax inspection, but also fines and executory fees. The document thus contains amounts related to different groups in the sequence. Suppose that a measure to block operations was applied to the debtor's p / s. This event, in accordance with Art. 76, Part 1 of the Tax Code, does not create obstacles for the transfer of funds to the budget. In this regard, any instructions from the tax inspectorate or the owner of the riverbank to send the relevant amounts are executed without taking this measure into account. The same deductions, but collected by order of the bailiff, must be credited first to the FSSP account. Accordingly, in this case, they can not be attributed to the group of budgetary allocations. If guided by a formal principle, then both payments belong to the fifth group.

From this it follows that a measure that involves blocking operations will "freeze" them. With an informal approach, fines and arrears are debited from the account, regardless of the restrictions imposed. At the same time, the performance fee will be delayed.