Table of contents (expand)
- The concept and subject of banking law
- Method and system of banking law
- The science of banking law and banking law as an academic discipline
- Banking law norm, norm structure
- Types of banking law norms, their implementation
- Sources of banking law
- Acts of the Bank of Russia
- The effect of acts of banking legislation in time, space and circle of persons
- Banking system of the Russian Federation
- Banking. Banking operations and transactions
- Characteristics of banking legal relations
- Object, content and subjects of banking legal relations
- Legal status of the Bank of Russia
- Governing bodies of the Bank of Russia
- National Banking Council
- Principles of organization and structure of the Bank of Russia. General characteristics of his competence
- Competence of the Bank of Russia in the field of monetary policy
- Competence of the Bank of Russia in the field of cash and non-cash money circulation
- The Bank of Russia as a body of banking regulation and banking supervision, its powers
- Interaction of the Bank of Russia with authorities, its international and foreign economic activity
- Reporting and audit of the Bank of Russia
- Interaction of the Bank of Russia with credit institutions. Bank checks
- Liability of credit institutions
- Credit organizations
- Unions and associations of credit organizations. Banking group and banking holding
- Establishment of a credit organization, preliminary stage
- Signing the memorandum of association and registration of a credit organization
- Constituent documents and authorized capital
- Confirmation of payment of the authorized capital
- Licensing. Refusal to issue a license and state registration of credit institutions
- Peculiarities of establishing a credit organization with foreign investments or a branch of a foreign bank
- Business plan of a credit organization
- Procedure for opening a subdivision and representative office of a credit institution in the Russian Federation
- The procedure for opening and closing branches of a credit institution outside the territory of the Russian Federation
- Features of registration of changes in the name and location (postal address) of a credit institution
- Duties and responsibilities of a credit institution as a participant in tax legal relations
- Liability of Credit Institutions for Certain Types of Offenses
- banking secrecy. Accounting, reporting, audit, antitrust activities of credit institutions
- Bank deposit (deposit)
- Bank account
- Characteristics of types of bank accounts
- Direct and indisputable debiting of funds from bank accounts
- Credit agreement. The procedure for providing funds under a loan agreement
- Loans from the Bank of Russia to credit institutions secured by the pledge of securities. Settlement and cash operations
- Collection of funds and other valuables in credit institutions. Settlement legal relations
- Payment order and letter of credit
- Collection and check
- Interregional electronic payments in the Russian Federation
- Trust property management
- Interbank transactions. Bank deposit insurance
- Currency regulation. Currency and currency values
- Residents and non-residents, their rights and obligations
- Currency transactions between residents and non-residents
- Internal currency market of the Russian Federation. Resident and non-resident accounts
- Currency control
- Taxation of credit institutions
- Taxation of credit organizations on profits of organizations
- Taxation of credit organizations with a unified social tax
- Taxation of credit institutions with corporate property tax
- Taxation of credit organizations with VAT
42. Direct and indisputable debiting of funds from bank accounts
Indisputable debiting of funds from bank accounts on orders of third parties should be distinguished from direct debiting.
In case of direct debiting based on an agreement concluded by a bank client with a counterparty (supply agreement), the specified counterparty, as the conditions of the transaction are fulfilled, is allowed to demand from the credit institution in which the account of the purchaser of goods, works or services is opened, write-off in its favor of the amount of money due under the agreement funds.
The indisputable debiting of funds from bank accounts has the following main differences from non-acceptance:
1) an undisputed write-off is not based on the terms of the contract, but follows from the provisions of the law;
2) it is not the counterparty in the civil law transaction that has the right to direct debit, but the state body;
3) the right to an indisputable write-off follows from power (administrative, tax) legal relations, and not civil and other, based on the equality of the parties;
4) an indisputable write-off is based on the presumption of validity of claims that, by their nature, do not require a preliminary sanction of a court or arbitration court and, in most cases, do not raise objections from the debtor; cases of the possibility of indisputable debiting of funds from bank accounts are exhaustively defined by law.
According to the tax legislation of the Russian Federation, the tax authorities are vested with the right to indisputably write off funds from the bank accounts of credit institutions within the framework of their powers.
In cases expressly provided for by the Tax Code of the Russian Federation, the powers of the tax authorities are vested in the customs authorities, authorities of state extra-budgetary funds, state executive authorities and executive authorities of local self-government, other bodies and officials authorized by them, who, in addition to tax and customs authorities, in accordance with the established procedure, receive and collect taxes and/or fees.
As a general rule, tax is collected from the organization in an indisputable manner. According to the orders of the tax authorities, the collection is made from the settlement (current) account of the enterprise, and in the absence of funds on these accounts - from the foreign currency account.
An exception - collection of tax from an organization cannot be made in an indisputable manner if the obligation to pay tax is based on a change by the tax authority of the legal qualification of transactions concluded by the taxpayer with third parties or the legal qualification of the status and nature of the taxpayer's activities.
The customs authorities of the Russian Federation have the right to carry out an indisputable write-off of debts of export and import duty payers both in rubles and in foreign currency.
The Federal Customs Service is a federal executive body that exercises the functions of control and supervision in the field of customs; currency control agent; special functions to combat smuggling, other crimes and administrative offenses.
The main functions of the customs authorities of the Russian Federation include: collection of customs duties, taxes, anti-dumping, special and countervailing duties, customs fees, control over the correct calculation and timeliness of their payment; customs clearance and customs control; combating violations of customs rules and tax legislation relating to goods transported across the customs border of the Russian Federation.
Debt in foreign currency is written off by means of a collection order in foreign currency to an authorized bank that maintains the payer's foreign currency account.
Author: Belousov D.S.
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