Five ways to lose money on a bank card. Situation: can a bank write off money mistakenly transferred to a current account without an order from the OK pay organization, funds have been credited to you

“Your account has been credited with 184 rubles 40 kopecks,” a MegaFon subscriber received this SMS on the evening of September 11th. “I received it and was surprised - neither I nor my relatives topped up the account, and we usually deposit larger amounts,” Kazan resident Irina Borisova told a VK correspondent, noting that the SMS looked exactly the same as the operator’s standard messages about replenishment accounts. And in the morning another SMS arrived on the girl’s phone. “Sorry, in the evening 100 rubles were transferred to your number by mistake. Will you return it?” - asked the unknown caller.

Irina’s husband checked her balance and realized: there was no replenishment. Scam? It looks like the scammers have faked the operator's messages. The Ministry of Internal Affairs of the Republic of Tatarstan reported that several residents of Tatarstan had already lost money when, in response to an SMS about an erroneous enrollment, they decided to send a response or simply call the specified number. By the way, all attempts by the VK correspondent to call from a landline phone to the number called by Irina were unsuccessful - the subscriber was unreachable.
- This type of fraud has existed for several years, but, unfortunately, some mobile users still fall for such tricks. As for the possibility of replacing the name of the sender of an SMS message, this is quite simple to do, which is what attackers take advantage of, Denis Maslennikov, a leading anti-virus expert at Kaspersky Lab (Moscow), explained to a VK correspondent.

MegaFon's official position is as follows: an attempt at fraud on the part of third parties took place, but the SMS from the operator was genuine, and 184.4 rubles were actually credited to the subscriber's account by someone.

SMS from the MegaFon number has nothing to do with fraud, however, on the same day and the next day, the subscriber received messages from the number of another operator that had signs of fraudulent activity, Maxim Necheukhin, director of the MegaFon company in the Republic of Tatarstan, told a VK correspondent. . - We can begin an investigation into such situations only after the subscriber contacts the company. If scammers used MegaFon network numbers, we block them ourselves. If numbers from other companies were used, we transfer the information to this telecom operator...

The cell phones are sure: there were two messages from the now unavailable number, but the first was sent in flash format, which is displayed on the screen, but is not saved in the mobile phone’s memory. MegaFon also reported that complaints about sending SMS about erroneous enrollment began to arrive in August, but there were no customers who took the bait, or they did not contact the company. But in vain. “A timely request will allow the operator, on the one hand, to help solve the problem of the victim, and on the other, to prevent other subscribers from being deceived,” explains Necheukhin.

According to the Republic's Ministry of Internal Affairs, several clients of cellular companies have already fallen for the new trick of SMS scammers. One of them received a message about someone else’s 500 rubles being credited, and this money actually arrived in the account. But as soon as the client showed decency and deposited his 500 rubles into the account of someone who admitted to depositing it “by mistake,” someone else’s payment was canceled, and the client was left in the red.

The scammers managed to withdraw the payment, informing the operator that they had made a mistake,” Nikolai Chernykh, head of the theft detection department of the Ministry of Internal Affairs of the Republic of Tatarstan, comments on the situation. - The very fact of sending such SMS is not yet a crime. The client's task is not to respond. In the case of an SMS or call, you can lose all the money in your account.

Nikolai Chernykh advises to be suspicious of mobile messages advertising new services. You can lose money even if you refuse the offered service by sending, for example, the word “No” to the specified number. In August alone, mobile scammers defrauded residents of Tatarstan of 670 thousand rubles. And these are just the official losses. Because not everyone who is deceived complains.

1. Translation for you!

Here is a typical story told on one of the social networks.

“My father posted an advertisement on the Internet for the sale of a boat. The buyer called to find out the details. We agreed on the price. He said that he was from another region. Therefore, he will transfer the money to the card and send a transport company to pick up the boat. My father dictated the card number. The buyer found out all the father’s passport details and said that this was needed for the transport company. Well, yes, this happens.

About twenty minutes later a call: “Hello, I’m a bank security officer. The transfer has arrived in your account. The amount is large - confirmation is required. An SMS with a confirmation code has been sent to your phone. Name it and the amount will be credited to your account.”

An SMS actually arrived on my father’s phone. Something like “confirmation of Android application registration” - and numbers. The father read everything out to the “employee.” And a minute later, messages began to pour into the phone about written off money: transfers, Beeline account payments, etc...”

It is precisely this scheme for taking money that is now quickly gaining popularity (they call older people more often - it’s easier to deceive them). Possible option: a “bank employee” suggests going to an ATM and performing certain transactions there. The point of all these actions? And you connect the Mobile Bank service to your bank card and give access to it to the person who called you. Withdrawing money is then a matter of the speed of the fraudster’s hands and the speed of the Internet connection.

What should you be wary of?

Bank employees never ask for the secret code sent to confirm the transaction. You should not tell it to anyone at all - just like your card PIN code.

2. “Card blocked”

A message comes to your cell phone that your bank card has been blocked. To fix the problem, it is suggested to call such and such a phone number. To unlock, the “bank employee” asks you to introduce yourself (which is generally normal), and then provide your card details, including the three-digit security code (CVV2/CVC2) on its back. In this way, you have given the scammers almost all the necessary information so that they can make payments on your behalf. Almost... Then the “employee” says that a verification SMS has been sent to you and you need to name the code sent in it. And now that's it! The fraudster, using your personal data and card details, began to make a purchase on your behalf - and you just gave him a confirmation code that allows him to complete this operation.

What should you be wary of?

Real bank employees should also not ask you for a three-digit CV code (CVV2/CVC2) under any circumstances. It is entered only by the cardholder himself over a secure Internet connection (which is https, not http). Same as verification codes (see above). And if you do call, then only call the number indicated on the card and on the bank’s official website.

3. Online sale

Customers are lured to fake sites where they offer to buy something at a very low price - airline tickets, household appliances... In the payment form, scammers build in a service for transferring money from card to card by entering a one-time password. Therefore, outwardly everything looks familiar: you receive an SMS with a confirmation code, as usual when purchasing the same air tickets via the Internet. Just don’t buy tickets - the money will go to scammers.

What should you be wary of?

The SMS from the bank always indicates the purpose of the operation - so that the client can make sure that the money is transferred exactly where he wanted. Therefore, never enter the code without looking, look at the text of the SMS. If you buy tickets, and the message says “transfer to card” or the name of the mobile operator, you understand...

4. Telephone “virus”

In April of this year, the Ministry of Internal Affairs announced that a group of cybercriminals had been detained who had stolen 50 million rubles from citizens’ bank cards. All victims used mobile banking applications on smartphones.

Fraudsters were helped to steal money by a cunning virus that infiltrated smartphones and then began stealing funds from bank cards linked to phone numbers. At the same time, the virus also covered its tracks - it blocked incoming SMS messages about debiting money.

What should you be wary of?

An offer to download a smartphone application from an incomprehensible website. This is the most proven way to catch a Trojan (a virus program that is located inside another, harmless program). Also, be wary of a link sent via SMS from an unknown number - do not open it!

5. “Extra” part in an ATM

As the bankers themselves warn, the older scheme, when an ATM helps scammers, remains very popular. More precisely, a skimmer installed there is a device that reads data from the magnetic stripe of the card.

What should you be wary of?

The skimmer can be seen with the naked eye. If you see that the ATM reader looks unusual, don't risk it. By the way, more modern cards with chips (from July 1, all Russian banks are required to issue only them) are better protected from skimming than cards with a magnetic stripe. So if you have an old-style card, it’s better to just change it.

Individual entrepreneur on OSNO (tax period - year, reporting 3-NDFL). At the end of the year, funds are received from the buyer, followed by a letter (before reporting is submitted) about the erroneous transfer of these funds. Since the funds were received by mistake, the individual entrepreneur does not recognize them as an advance and does not include them in his income, so as not to fall under the article “on illegal enrichment.” How can this fact be correctly explained to the tax authorities so that unnecessary questions do not arise?

bank statement clause 2.1 in any form. As a general rule, funds that an organization received into its current account by mistake must be returned as soon as possible.

clause 2 art. 314 of the Civil Code of the Russian Federation).

Erroneously received amounts are not included in the organization's taxable income. They do not relate to either sales income or non-operating income. These amounts are not recognized as economic benefits of the organization (). Such clarifications were given by the Russian Ministry of Finance in. This letter explains the procedure for reflecting erroneously received funds when calculating the single simplified tax. However, the conclusions set out in the letter are also applicable for the purposes of calculating income tax (as well as when determining the income of an entrepreneur on OSNO).

That is, you do not include erroneously credited amounts in your income. At the same time, to avoid any questions, write a letter to the bank stating that the amounts received on account were credited erroneously and ask for these amounts to be returned. But do it as soon as possible.

Copies of letters from the buyer (about erroneous transfer) and your letter to the bank will allow you to resolve the issue with the tax authorities if questions arise about the non-reflection of these amounts in income.

Oleg Khoroshiy, head of the corporate income tax department of the department of tax and customs policy of the Ministry of Finance of Russia

Funds may mistakenly be credited to the organization’s current account in the following cases:

• due to an error by the payer (for example, if he incorrectly indicated the recipient of funds in the payment order);
• due to a bank error.

Actions in case of erroneous receipt of amounts

The recipient of funds can find out about the amounts mistakenly credited to her current account from her bank statement. The organization must report such amounts in writing to the servicing bank. This must be done within ten days from the date of receipt of the extract. Basis - clause 2.1 of section II of part III of the Rules approved by the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P. The form for reporting erroneous deposits of funds is not established by law. The bank may approve it in its internal rules. If the bank has not provided the organization with the form of such a document, then it can be drawn up in any form.

As a general rule, funds that an organization received into its current account by mistake must be returned. This is due to the fact that such money is transferred to the organization’s account without the grounds provided for by law or contract. This means that she has no legal rights to such funds. This follows from the Civil Code of the Russian Federation.

Situation: within what period is the organization obliged to return funds erroneously credited to its current account?

If an organization discovers that funds have been mistakenly credited to its current account, return such funds as soon as possible.

If the obligation does not contain deadlines for its fulfillment and conditions allowing to determine this period, then it must be fulfilled within a reasonable time after its occurrence (clause 2 of Article 314 of the Civil Code of the Russian Federation). That is, the organization must return the money within a reasonable time after it learned about the erroneous crediting of funds to its account.

An organization can find out about the erroneous crediting of funds to a current account from a bank statement. At the same time, she must notify the servicing bank in writing about the erroneous crediting of funds to the current account. This must be done within ten days from the date of receipt of the extract. This is stated in paragraph 2.1 of Section II of Part III of the Rules approved by the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P. It is the date of receipt of the bank statement that is the moment when the organization should have learned about the erroneous crediting of funds to its account (clause 26 of the resolution of October 8, 1998 of the Plenum of the Supreme Court of the Russian Federation No. 13, Plenum of the Supreme Arbitration Court of the Russian Federation No. 14).

However, when analyzing a bank statement, an organization cannot always understand that funds were credited to its account incorrectly (for example, when there are a large number of customers and an advance form of payment). In this case, the date of receipt of such information is the moment when the organization could receive information about the erroneous crediting of funds. Moreover, in the event of a trial, the organization must prove that, based on the bank statement, it was unable to determine that the funds were credited to its account in error. In this case, the date of receipt of information about the erroneous crediting of funds may be the moment when the organization received a letter from the payer of the funds with a request to return such payment. This position is confirmed by arbitration practice (see, for example, decisions of the FAS of the North-Western District dated March 23, 2009 No. A21-3711/2008, Volga-Vyatka District dated May 4, 2009 No. A43-28091/2008-39- 805, Volga District dated March 30, 2009 No. A65-7726/2008).

The law does not say what is considered a reasonable period for returning funds received in error. If an organization has learned about an erroneous transfer of money from a bank statement, then in a written message about this to the bank, you can instruct it to immediately write off the erroneously received amounts.

In addition, the payer can indicate the refund period in his letter. If there is no such indication, then in order to avoid disagreements and liability for unjust enrichment, check the date of return of funds from the payer. In this case, it is better to formalize such an agreement in writing.

Attention: If the organization does not return the money mistakenly credited to the current account on time, the payer may be charged interest on the delay.

The payer will charge interest on the entire amount of erroneously transferred funds. As a general rule, the amount of interest is determined based on the key rate for the relevant periods. This is stated in the Civil Code of the Russian Federation.

Interest on late payments is accrued from the moment the organization learned or should have learned about the unjust enrichment until the day the funds are returned ().

Situation: can a bank write off money mistakenly transferred to a current account without an order from the organization?

The answer to this question depends on the terms of the bank account agreement.

In practice, in most cases, banks prescribe in the bank account agreement the procedure for writing off erroneously transferred funds from the organization’s current account. This right is given to them by Article 854 of the Civil Code of the Russian Federation. Therefore, the bank has the right to write off funds mistakenly transferred to the organization’s current account without its order, if such a condition is specified in the bank account agreement.

If there is no such condition in the bank account agreement, then the bank has no right to write off the erroneously transferred money without the organization’s order.

The organization is not obliged to return erroneously received funds transferred in fulfillment of the obligation, in particular:

• before the due date, unless otherwise provided by the obligation (for example, funds received in the form of an advance);
• upon expiration of the limitation period (for example, if the buyer transferred to the organization a debt for which the limitation period had expired).

If funds are incorrectly credited to the organization's current account, make the following entry in accounting:

Debit 51 Credit 76-2
– funds mistakenly credited to the organization’s current account are taken into account.

Incorrectly received funds in accounting do not belong to the income of the organization. This is due to the fact that in accounting income is recognized as an increase in the economic benefits of the organization (clause 2 of PBU 9/99). However, when the erroneously transferred money arrives in the current account, its purpose is not determined. They do not relate to income from ordinary activities, nor to other income (clause 4 of PBU 9/99). The organization is obliged to return them, therefore such amounts cannot be recognized as income in accounting. In addition, in relation to these funds, the conditions for recognizing income given in section IV of PBU 9/99 are not met. An exception to this rule is funds received, which the organization has the right not to return. Reflect them in accounting depending on the purpose of the funds received (advance payment, accounts receivable with an expired statute of limitations, etc.).

When returning erroneously credited amounts, there is also no need to reflect them as expenses. This is due to the fact that in relation to such funds the conditions for recognizing expenses given in paragraph 16 of PBU 10/99 are not met.

In accounting, reflect the return (write-off) of funds previously credited to the current account by mistake by posting:

Debit 76-2 Credit 51
– funds previously mistakenly credited to the organization’s current account are written off.

This is stated in the Instructions for the chart of accounts (,).

BASIC

Regardless of the method for determining the tax base for income tax, do not include erroneously received amounts as part of the organization’s taxable income (). They do not relate to either sales income or non-operating income (Article , Tax Code of the Russian Federation). These amounts are not recognized as economic benefits of the organization (). Such clarifications were given by the Russian Ministry of Finance in letter dated November 7, 2006 No. 03-11-04/2/231. This letter explains the procedure for reflecting erroneously received funds when calculating the single simplified tax. However, the conclusions set out in the letter are also applicable for the purposes of calculating income tax.

If the bank has written off erroneously received funds from the organization’s account, then there is no need to reflect them in expenses either. This is due to the fact that the indicated amounts do not meet the expense criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

An example of how cash is reflected in accounting and taxation funds , wrong credited and subsequently debited from the organization’s current account

On January 19, when checking a bank statement, the accountant of Alfa LLC discovered that 118,000 rubles had been credited to the organization’s current account at JSCB Nadezhny. (including VAT – 18,000 rubles). The money came from LLC Trading Company Hermes. Since there were no contractual relations between Alpha and Hermes, the accountant took into account 118,000 rubles. as erroneously received funds.

The Alpha accountant did not calculate VAT payable to the budget on the specified amount. The organization's accountant wrote a corresponding statement to the servicing bank.

The bank account agreement concluded between Alfa and JSCB Nadezhny contains a condition for the direct debiting of amounts that were mistakenly credited to Alfa’s current account. After the bank reviewed the application, the erroneously credited funds were debited from Alpha’s current account on January 21 and returned to Hermes’ current account.

"Alpha" pays income tax monthly.

Alpha's accountant made the following entries in the accounting.

Debit 51 Credit 76-2
– 118,000 rub. – funds mistakenly credited to the organization’s current account are taken into account.

Debit 76-2 Credit 51
– 118,000 rub. – funds previously mistakenly credited to the organization’s current account are written off.

Article 247 of the BC indicates that the transfer of funds through a payment order is completed by the acceptance of the payment order by the receiving bank.

The fact that a translation is recognized as final entails a number of important legal consequences:

firstly, the payment order cannot be withdrawn by the payer;

secondly, the payer’s monetary obligation to the recipient of funds under the main agreement is terminated through execution from this moment;

thirdly, the obligations of the sending bank and intermediary banks to complete the credit transfer are also fulfilled.

However, it should be taken into account that in some cases the legislation provides for a different moment of finality of a money transfer (Article 247 of the BC). So, for example, according to paragraph 3 of Art. 763 of the Civil Code, unless otherwise provided by the loan agreement, the loan amount is considered repaid at the moment it is transferred to the lender or the corresponding funds are credited to his bank account. In tax legal relations, on the contrary, the taxpayer’s obligation is considered fulfilled at the moment the funds are written off from his account. The Regulations on the collection of taxes, fees and other obligatory payments indicate that the day of payment of the obligatory payment is considered the day the bank debits the payment from the payer’s account, regardless of the time the amounts are credited to the corresponding budget account.

The receiving bank has the right to refuse to accept (accept for execution) the payment order of the sending bank if there are grounds provided for in Art. 252 BC (these grounds are almost identical to the grounds for the sending bank’s refusal to accept the payer’s payment order, but take into account the specifics of interbank settlements).

The payment order is considered accepted for execution (accepted) by the receiving bank in the following cases:

• - the receiving bank sends a notification to the sending bank about the acceptance of the payment order;
• - receipt by the receiving bank of a payment order, if the sending bank and the receiving bank have agreed that the receiving bank will execute payment orders of the sending bank upon receipt;
• - debiting by the receiving bank of the correspondent account of the sending bank to make payment according to the payment order;
• - crediting by the receiving bank to the payee’s account to execute a payment order or otherwise transfer funds to the payee’s disposal;
• - use by the receiving bank of funds to repay the payee’s debt to the bank or use them in accordance with the executive document;
• - the receiving bank sends a notification to the payee that he has the right to use the funds received;

™ use by the receiving bank of the received funds in accordance with the instructions of the payment order;

Expiration of the deadline for sending a notice of refusal to accept a payment order in case of failure to send a notice.

According to Art. 253 BC, the receiving bank is obliged, after accepting the payment order, to transfer funds to the disposal of the payee or otherwise use the transferred funds in accordance with the payment order.

In cases where the information contained in the payment order is insufficient for the proper execution of this order, or if there are discrepancies in the received payment order, the receiving bank is obliged to request additional information from the sender on the same day. If a response is not received from the sending bank or payer within three days, the receiving bank is obliged to return the received funds to the sending bank.

The recipient bank credits funds to the beneficiary's account in accordance with the account number specified in the payment order (credit memo) of the correspondent bank, as well as in accordance with the value date specified in this payment order (credit memo) of the correspondent bank, if a different enrollment procedure is not established by regulatory legal acts of the National Bank.

The instructions on bank transfers regulate the actions of banks in the event that errors were made in indicating the account number and (or) the name of the client. Thus, upon receipt of a payment order from a correspondent bank, which indicates an account number that does not correspond to the account numbers opened for clients, crediting is made in accordance with the name of the client (if the name is specified accurately) specified in the payment order of the correspondent bank.

According to clause 49 of the Instructions on bank transfers, upon receipt of a payment order in which the name of the beneficiary and his account number indicated do not correspond to either the names of clients or the numbers of accounts opened for clients, the funds received are credited to an account intended to account for amounts that at the time of receipt are not may be credited to the beneficiary's account. The receiving bank, no later than the next banking day after the day the funds were credited, takes measures to determine their ownership.

Funds, the ownership of which is not determined by the authorized bank, are returned to the sending bank:

• - after the expiration of three days from the date of crediting to the specified account if only the sending bank and the receiving bank are participants in the bank transfer;
• - after the expiration of one month from the date of crediting to the specified account if, in addition to the sending bank and the receiving bank, other banks are also participants in the bank transfer.

The Instructions on Bank Transfer indicate that when conducting interbank transfers through an automated interbank settlement system, the period for returning the above amounts is determined by separate regulatory legal acts of the National Bank. Such a regulatory act is the Rules for Interbank Settlements, approved. by resolution of the Board of the National Bank of September 28, 2000 No. 24.3 (as amended, and additional). In accordance with these Rules, interbank settlements for large and urgent money transfers and based on the results of clearing (for other money transfers, for transactions for the purchase and sale of securities, for transactions using bank plastic cards) are made in the BISS system. bank transfer request order

The receiving bank is obliged to credit funds to customer accounts on the day of receipt of electronic payment documents. Funds received to the correspondent (interbranch) account of the bank and posted by the bank in correspondence with accounts for recording funds on a temporary basis (account “Amounts pending clarification - on a loan”, transit, intermediate accounts) no later than the business day following the day of their receipt, are subject to crediting to the appropriate accounts for their intended purpose or are transferred to the accounts of recipients who have transferred to another bank for service. Funds that were mistakenly received to the correspondent (inter-branch) account of the bank, no later than the business day following the day of their receipt, are subject to return to the sending bank.

Interbank settlements for other money transfers are carried out in the clearing settlement system on the basis of electronic payment documents (registers of incoming payments) of the sending bank and are accompanied by the mandatory exchange of copies of settlement documents on paper. Funds are credited to customer accounts by the receiving bank based on registers of outgoing payments on the day they are received. The procedure for using funds by the client before receipt of confirming payment documents from the sending bank is determined in the agreement between the bank and the client for settlement and (or) cash services.

You should pay attention to the features of crediting funds received by the account owner in foreign currency. In accordance with the Instructions on the procedure for the mandatory sale of funds in foreign currency by Belarusian legal entities and individual entrepreneurs, when the client receives funds in foreign currency, they are first credited to a transit currency account (the bank opens it independently upon the first receipt of funds in foreign currency in favor of the legal entity in the presence of his current account in foreign currency in the authorized bank), and only then, after the client submits the documents necessary for the mandatory sale of currency, or documents confirming the exemption from the mandatory sale, the funds are credited to the current foreign currency account.

Cash foreign currency received by an enterprise (entrepreneur) is subject to mandatory crediting to its account in an authorized bank of the Republic of Belarus, unless otherwise determined by the National Bank (clause 3.3. Regulations on the use of cash foreign currency in the territory of the Republic of Belarus, approved by the Board of the National Bank 28 May 1998 (protocol No. 11.5) (as amended, and additionally). jar).

Current legislation allows for the crediting of a currency other than the currency received in the correspondent account of the beneficiary bank to the beneficiary's account.

To credit funds received in favor of the beneficiary in a foreign currency other than the currency of his account, the receiving bank has the right to convert the received amount, if this is provided for in the agreement between the receiving bank and the beneficiary. In this case, the conversion of foreign currency subject to mandatory sale is possible only into foreign currency subject to mandatory sale. The National Bank may establish other conditions for conversion operations.

When an intermediary bank participates in settlements, the following situation arises. When transferring funds from the sending bank to the intermediary bank, the rules applicable to the receiving bank are applied to the latter (with the specifics established by law and the essence of the transaction being carried out). When the intermediary bank transfers funds further (to the receiving bank or the next intermediary bank), then the rules relating to the sending bank apply to it.

Peculiarities of settlements using standing payment orders and in some other cases

Settlements using standing payment orders

The client can submit to the sending bank a standing payment order, according to which the sending bank undertakes to transfer the payer's funds in favor of the beneficiary within a certain time frame, upon receipt of funds in the payer's account or in other cases.

A standing payment order is drawn up in the form provided for payment orders, indicating all mandatory details and is submitted to the sending bank in one copy.

In case of repeated transfers of funds in favor of the beneficiary, the payer has the right to make an entry in a standing payment order instead of the details “amount (in numbers and in words)”, “name of the transfer currency” about the procedure for determining the transfer amount by the bank; instead of numbers and dates of documents serving as the basis for making a payment, indicate the procedure and frequency of their submission (receipt) to the bank; provide for other conditions for the execution of a standing payment order.

The bank has the right to require the payer to indicate in the standing payment order clear instructions regarding the procedure for determining the transfer amount, the conditions for executing the standing payment order, the validity period or an indication that the standing payment order is of an unlimited nature.

A standing payment order can be used, for example, to repay a loan evenly. Another area of ​​active use of payment instructions of this type was the transfer of trade union dues by individuals. Thus, if wages are credited to the current accounts of employees (which is usually practiced with the opening of such accounts in one bank), then individuals, if they wish to pay union dues, will be able to draw up standing payment orders. In this case, the amount of monthly payments will be determined based on the list provided by the relevant employer.

Calculations by payment requests-orders

The peculiarity of settlements using a payment request-order is that in this case there is some similarity with collection. Thus, a payment request-order is presented by the beneficiary to the payer, however, unlike collection, bypassing banks, i.e. directly (meaning both direct transmission and transmission through communications organs, etc.).

If the payer for any reason refuses to make payment under such a document, then he notifies the beneficiary directly.

The mechanism for filling out this payment document is as follows: first, the beneficiary fills in some of the details, then the payer fills out the remaining details of this document and submits it to the servicing bank, and after that the sending bank fills in the sending bank code, recipient bank code, account number and name correspondent of the receiving bank.