The payment order is described in the Regulation of the Central Bank No. 383-P of 2012. This settlement document is created at a banking institution for the partial transfer of funds. Let us further consider the features of a payment order .
General information
For the formation of a payment order , a partial acceptance of the payer and the lack of the required amount of funds in the account are necessary. In banking practice, this document is designated as an order that was not executed until a certain time.
The procedure for issuing a payment order is similar to the procedure provided for filling in settlement securities.
All copies of the document must contain the stamp of the bank, the signature of the responsible officer and the date. The first copy is certified by the signature of the bank employee. The payment order form has the code 0401066.
Nuances
On the front of the payment order is marked " partial payment ". On the flip side, the responsible bank officer records a partial transfer. In particular, the payment number, the number and date of the order, the amount and amount of the balance are indicated. These data are certified by the signature of the employee.
Document storage
When transferring funds on behalf of the first copy of the order by which payment is made, remains in the bank documents. The latest copy is used as an appendix to the extract from the payer.
When making the last payment on behalf of the first copy of the order along with the first copy of this order is stored in bank documents. The remaining copies are issued to the payer along with the last copy of the cash warrant , which is attached to the extract from the l / s.
Debit Document
It is worth saying that a cash debit order is rarely used in banking practice. A document is created in the automated system of a financial organization and a specific type of transaction is selected:
- Payment to the supplier.
- Loan / loan calculation.
- Transfer of tax payment.
- Refund to buyer.
- Other settlements with counterparties.
- Transfer to another company account.
- Salary transfer.
- Transfer of funds to an accountable person.
- Another write-off of non-cash funds.
The payment order for debit is filled out on the basis of a bank statement. At registration, it is considered that the transfer has already been made and is confirmed by the relevant documents.
Money order
It is drawn up for papers that differ from the incoming order. It should be noted that payment orders for receipt of money and instructions are used with almost the same frequency.
As in the previous case, when creating a document, the corresponding type of operation is selected:
- Payment by buyer.
- Loan / loan calculation.
- Refund by provider.
- Other settlements with counterparties.
- Proceeds from sales of bank loans and payment cards.
- Collection of funds.
- Acquisition of foreign currency.
- Proceeds from the sale of foreign currency.
- Other transfers of non-cash funds.
Example
Consider the features of the warrant used to collect funds. This document does not indicate details with payment details. Funds are transferred between money accounts. When specifying the corresponding article, you can select one of the sub-accounts 57 of the account "Transfers in transit".
During the collection operation, the following is formed:
- db 51 cd 57 - by the amount deposited to the bank account.
Money is credited to account 57 when a collection operation is reflected with a cash order (account) of the corresponding type. At the same time, when you select it and specify the corresponding subaccount 57 of the account, the following is posted:
- db 57 cd 50 - for the amount of collected funds.
Design Features
In case of partial payment, on all copies of the order affix:
- Bank details.
- The number of operations that has been completed.
- Signature of the responsible employee.
The first copy must be certified by the employee of the banking organization that controlled the execution of the order. Partial payment should be indicated on the top, right on the front side.
Payment order
It is a settlement document expressing a written order of the account holder sent to the banking organization to transfer a certain amount to the recipient's account. The latter can be opened at this or another bank.
The execution of the order shall be carried out within the time period established by the legislation, or in another, shorter period, if this is provided for in the service contract of the Russian Federation or defined by customs.
Using this settlement document, funds are transferred:
- For the supply of goods, the provision of services, work.
- To the budget of any level, extra-budgetary funds.
- In order to repay / place a loan / loan, pay interest on borrowed funds.
- For other purposes provided for in the contract or law.
In accordance with the main contract, the order can be used to transfer an advance (prepayment) of services, work, goods or to perform periodic settlement operations. The document may be presented within 10 days (calendar). The deadline starts on the day after the discharge date.
Payment order and payment order: differences
These two documents have one common attribute. Both the order and the warrant are used as a way to carry out operations related to partial payments. However, the documents have significant differences.
The first is that a payment order cannot be used to fully pay an invoice or receipt. A payment order, by contrast, usually performs just such a function.
A payment order is a direct money transfer. At the same time, it is not intended that a client of a banking organization issue an order for a settlement transaction. The payment order, in turn, provides for the transfer to the banking structure of the right to transfer money from the client’s account to another payment system.
A payment order can be used, for example, by judicial authorities. The authorities apply to a banking organization with a request to write off a certain amount from the debtor's account in favor of another person or some structure. In this case, the account holder is not notified in advance about operations that will be carried out with his money. He can learn about the transfer after the transfer of funds, that is, upon the execution of the order. For example, it can be an SMS alert. He may not know about the operation before visiting the banking structure (if, say, a mobile bank is not installed).
Accordingly, a payment order and an order are documents of various contents. They can be executed independently of each other or be interconnected settlement securities.