How to return money transferred by mistake? Refund of an erroneously transferred amount according to a payment order Refund of money from unclear payments deadlines

Each stage of using the Russian payment system is strictly regulated by law. At the same time, situations often arise when banks, as a result of payers incorrectly indicating details in a payment order, send funds to the wrong recipients. When making payments using payment orders, other errors with adverse consequences may also occur. In such a situation, the question arises of how to return the erroneously transferred amount under a payment order. Let's consider this issue in more detail.

Payment order

The list of payment details with their explanation is contained in Appendix 1 to the specified Rules.

As a rule, correct completion of all payment order details is important for correct identification of the payment and proper execution of the order to transfer funds. If, however, the payment order is filled out incorrectly, a refund of the erroneously transferred funds is possible if certain procedures are followed. Let's look at them.

Refund by payment order

Transfer of funds with errors made in the payment order can be divided into two types:

unclear payments to the budget;
other payments with errors (for example, erroneous transfer of funds to the wrong recipient, return of a loan with an error in the payment order, etc.).

Refunds of erroneous payments before the irrevocability stage are the same for both types and are made by the credit institution at the will of the payer. The rules for such a return are adopted by the bank in accordance with Order No. 383-P dated June 19, 2012.

If the irrevocability stage has been passed, it is more difficult to make a return, because the payment has actually been transferred and the recipient of the erroneous payment will be involved in the corresponding refund procedure.

The procedure for returning outstanding payments to the Treasury budget is regulated by Order No. 125n dated December 18, 2013.

For example, uncleared revenues to the federal budget may be returned by the Treasury if:

the value of the "Purpose of payment" field does not indicate that this payment relates to payments to the budget (refunds are made at the request of the payer);
the outstanding receipt was credited as a result of a bank error.

In the beneficiary's accounting, the write-off for the return of funds based on an erroneous payment order is accompanied by entries Dt. 76 - Kt. 51.

The Ministry presented an updated mechanism for the return of payments erroneously transferred by the taxpayer to the account of the Federal Treasury in the region.

The Ministry of Finance has clarified the mechanism for returning a payment erroneously transferred by a taxpayer to the account of the Federal Treasury Department (UFK) in the region. This refers to the case when the money was supposed to go to the account of the UFK of another subject of the federation. This problem is addressed in the letter of the Ministry of Finance dated November 2, 2011 N 02-04-10/4819. It examines in detail the situation with an erroneous payment and provides specific deadlines. As experts point out, the refund is carried out by the UFC at the place where the payment was made. In this case, a written request from the Federal Tax Service at the place where the payment was credited is required with the taxpayer’s application for a refund:

When the inspectorate of the Federal Tax Service of Russia at the place of registration of the taxpayer (hereinafter referred to as the Inspectorate of the Federal Tax Service of Russia) receives from a taxpayer who mistakenly transferred the payment amount to account N 40101 of the Federal Tax Service of another constituent entity of the Russian Federation, the Inspectorate of the Federal Tax Service of Russia prepares an Application for the return of payment no later than ten working days from the date of receipt of the said Application a written request (in the form according to the appendix to this letter) and sends it with an attached copy of the Application for a refund of payment (through the Federal Tax Service of Russia, in the territory of which the taxpayer is registered) in electronic form (scanned image) to the Federal Tax Service of Russia at the place of enrollment payment. In order to confirm the payment of the payment, if the Federal Tax Service of Russia does not have information about the crediting of the payment to the account N 40101 of the Federal Tax Service of another constituent entity of the Russian Federation, the Federal Tax Service of Russia (through the Federal Tax Service of Russia, in whose territory the taxpayer is registered) sends a request to the Federal Tax Service of Russia at the place where the payment was credited. In this case, the specified request is sent no later than two working days from the date of receipt of the Application for a refund of payment by the Federal Tax Service of Russia. The Federal Tax Service of Russia at the place where the payment is credited, no later than two working days from the date of receipt of the specified request, sends to the Federal Tax Service of Russia (through the Federal Tax Service of Russia, in whose territory the taxpayer is registered) the corresponding confirmation of the payment being credited to the budget of the budget system of the Russian Federation, recorded according to the classification code budget revenues of the budget classification of the Russian Federation 100 1 17 01010 01 0000 180 "Unidentified revenues credited to the federal budget." The Federal Tax Service of Russia at the place where the payment was credited, no later than the next working day from the date of receipt of the specified return documents, sends them to the UFK at the place where the payment was credited in the manner established for transferring information to the UFK. The Federal Tax Service at the place where the payment was credited, upon receipt from the Federal Tax Service of Russia at the place where the payment was credited, a written request signed by the latter in the prescribed manner, with a copy of the Application for Return of Payment attached to it, draws up documents for the return of the payment amount erroneously transferred by the taxpayer in the manner established by paragraphs four and five of paragraphs 12 The procedure for accounting by the Federal Treasury of revenues to the budget system of the Russian Federation and their distribution between the budgets of the budget system of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated September 5, 2008 N 92n. At the same time, in field 24 “Purpose of payment” of the payment order, the UFK at the place where the payment was credited indicates: “Refund of erroneously transferred taxes, fees, and corresponding penalties (fines) (indicating the INN and KPP of the Federal Tax Service of Russia). Upon receipt from the bank of an electronic copy of a payment order to carry out an operation to return the payment amount, the Federal Financial Control Department at the place where the payment was credited no later than three working days from the date of receipt of this copy sends an electronic copy of the specified payment order to the Federal Tax Service of Russia at the place where the payment was credited. If the bank refuses to make a payment, the Federal Tax Service at the place where the payment was credited, within three working days from the date of receipt of such refusal, returns the documents submitted by it to the Federal Tax Service at the place where the payment was credited, indicating the reason for the return.

Let us recall that the procedure for accounting by the Federal Treasury of revenues into the budget system of the Russian Federation and their distribution between budgets was developed in accordance with the articles

Sometimes an incorrect number in a bank card number can forever deprive a person of his honestly earned money. If you react quickly, the refund will be completed without serious problems, but what to do if the money has already been transferred to someone else’s account? Should we rely on a voluntary return or can we avoid going to court? Let's try to figure it out.

Erroneous funds transfer

Regardless of how the erroneous payment was made (SMS, ATM, Internet), first of all it is necessary to submit an application to the bank via an application (letter). It is worth remembering that in most cases it will not be possible to return the money in this way. The bank, according to its own laws and documents (bank secrecy), is not able to cancel a monetary transaction without the consent of the person in whose favor the funds were transferred. And the recipient may well refuse to return the funds or simply ignore the request sent to him.

In such conditions, the only possible solution is to independently contact law enforcement authorities. It is necessary to provide a statement that a person has received a sum of money that was transferred to him by mistake, and that he refuses to return (or ignores) the funds mistakenly transferred to his account or card. After which, the authority’s employees will make a request to the bank to obtain information regarding the owner of the card or account, followed by an investigation and a final court decision.

It’s quite difficult to make a mistake when transferring money to a card or account. The reason lies in the fact that the last digit in the number is randomly generated, but connected according to a special system with the previous numbers. Following this information, accidentally indicating someone else’s number is quite difficult, but still possible.

Cancellation of an outstanding payment

If an erroneous payment was made, but the person realized it in time and, as soon as possible, wrote an application to the bank to cancel the transfer of funds, the bank has the opportunity to cancel the transaction and return the funds to the previous account or send them to the newly specified details.

To do this, you need to create statement:

The appeal itself is submitted to the general director (or other authorized person) of the bank. And the payer’s information is indicated in the header of the application:
FULL NAME;
- residential address;
- passport data;
- contact phone number.
Next, the statement itself is written about the request for a refund or cancellation of the erroneously made payment. And, if necessary, new card or account details where the funds should be transferred.
If desired, you can indicate and provide a payment receipt or any other documents confirming the fact of an erroneous transfer of funds in the attachments.
At the end there is a date and signature of the applicant.

Refund of erroneously transferred funds

When performing operations to transfer money, according to the law, the money already sent is the property of the person to whom it was transferred, and not the sender himself. Therefore, it is possible to return hard-earned funds only, taking into account Federal Law No. 395-1-FZ of December 2, 1990, solely on the basis of a court decision on this issue.

Also, according to Art. 1102 of the Civil Code of the Russian Federation, if a person, without having legal rights to do so, received funds for use that were not intended for him, he is obliged to return them. Exceptions on this issue are set out in Art. 1109 of the Civil Code of the Russian Federation.

If a person used money transferred to him by mistake after learning about an error in the transfer of money, he is also obliged to pay interest for the use of this amount of money (Clause 2 of Article 1107 of the Civil Code of the Russian Federation).

However, as mentioned earlier, if the funds have already been transferred and it is not possible to cancel the payment, the only way out is to write a letter requesting a refund and send it to the person who received the funds. If they refuse to return the money voluntarily, then in order to get the money back it is necessary to apply to the courts. This is the only way to get your erroneously transferred amount back.

Refund deadlines

According to the legislation of the Russian Federation, there are no exact deadlines for returning money. This directly depends on the bank itself and the final direction of the funds transfer:

When funds were transferred by mistake, but the payment did not go through, the amount of money is returned no later than 5 days (not counting weekends). The refund period, however, may vary depending on the bank making the payments.
If the money has already been transferred to an individual or legal entity and it can only be returned through the court, then the money must be returned within 7 days from the moment the person receives a letter about the erroneous payment. In cases where the process for the return of funds is greatly delayed, the court can demand compensation in the form of interest for each day of delay.

When sending a letter about the return of funds to the bank, you must indicate all the data very accurately and not make mistakes. Any checks, receipts and account statements will help in resolving the issue of canceling an erroneous payment. Otherwise, the bank has the right to refuse and you will have to return the money yourself. And although this is possible, it is extremely difficult.

Also, the beginning of a reasonable period is considered to be the moment when it became known about the receipt of unexplained amounts; in some cases, the beginning of the calculation of a reasonable period is the moment of the beginning of using someone else’s unreasonably received funds. Important If the recipient does not want to voluntarily return the money transferred to him by mistake, then the only way out is to go to court with a claim for the return of funds. Attention Refund of funds transferred incorrectly due to a bank error This situation is simpler for the sender, since most often, when an error is detected, the bank makes the correct transfer from its own funds, and only then returns the erroneously sent funds.

How to return money transferred by mistake?

Compose and send a letter to the counterparty with a request to return the funds if the bank has already transferred money from your current account to the counterparty’s account using this payment document. Please include the details of your organization in the letter. Attach a copy of the payment order. The counterparty is obliged to return the money within 5 working days.

If he refuses to return the illegally received funds, you will have to sue him in court. 3 Compose and send a letter directly to the bank with a request to return the erroneously transferred money, if everything in your payment document is correct, and the amount was transferred to another counterparty as a result of an error by a bank employee. Upon receipt of your letter, the bank will notify the recipient of the amount mistakenly transferred to his account. After receiving the notification, the counterparty is obliged to transfer this amount to your current account within 3 business days.

Announcement

Terms for refunding funds According to the legislation of the Russian Federation, there are no exact deadlines for refunding money. This directly depends on the bank itself and the final direction of the funds transfer:

When funds were transferred by mistake, but the payment did not go through, the amount of money is returned no later than 5 days (not counting weekends). The refund period, however, may vary depending on the bank making the payments.
If the money has already been transferred to an individual or legal entity and it can only be returned through the court, then the money must be returned within 7 days from the moment the person receives a letter about the erroneous payment.

Info

The fact is that bank payments are sent in so-called “packets”, that is, in groups. As soon as a certain package of payments is formed, the total amount is debited from the bank's correspondent account and the payments are cleared. The period for creating payment packages in each bank is different, as a rule, it is from 15 minutes to an hour for client accounts.

If it was a payment from a current/card account, then you need to instantly, immediately after the payment has been sent, contact your operator (in person, if you are at the bank, by phone or by calling a hotline) and ask to cancel it - Perhaps you will have time to do this before the payment leaves the bank. Then you will need to fill out a corresponding application.

Refund of erroneously and excessively transferred funds

You should write a statement of claim to the court at the place of registration of the applicant. The application is accompanied by a whole set of documents, both originals and copies. The main thing is that there should be payment orders confirming the error, and a letter requesting a refund.
The Civil Code in Article 1102 suggests the wording on how to formalize the return of erroneously transferred funds through filing a claim. The claim should allege “unjust enrichment” at the expense of another person. The reason for the error will not be of decisive importance for the judges.
Recipient's responsibility for non-repayment of funds The recipient of the payment must remember: if the return of erroneously transferred funds is made with a delay, then he will have to pay interest for the use of extraneous money.

Wrong payment deadline for refund through court

Attention

GuestThe timing is uncertain. The rules of Chinese banks are unknown, in practice they vary. Some return them relatively quickly, others send requests for clarification. A month has passed, which is actually a bit long. First, check with the recipient whether the money has been credited to him.

Who will figure them out how serious the mistake is. Those. Of course, the recipient will not credit himself with anything on his own, but what decision his bank can make depends on it. It is not clear from your text whether you have already clarified this with the recipient or not. If he hasn’t had any money for a month, he could have asked the question himself.
Well, we'll see from there. To confirm the return, you can only ask for a document from a Chinese bank, which it somehow sent to its correspondent for return - either a free format message, or a payment order. Further depending on the circumstances.

Deadline for returning an erroneous payment

Notify your employee in writing if you mistakenly transferred funds to his bank card and overpaid wages. Obtain written consent from your employee to make an overpayment to the cash register and accept cash from him using a cash receipt order, or issue an order to deduct the excess payment from his salary. 5 Submit a statement about the error to the tax authority at the place of registration if you discovered an error when transferring funds to pay taxes to the budgets of the Russian Federation. Please attach a copy of the payment document confirming payment of tax to your application.
The tax authority may conduct a joint reconciliation of taxes paid. The excess amount transferred to you will either be counted against upcoming payments for this tax, or will be returned within a month from the date the application is received by the tax authority.
It should be borne in mind that this letter can then be used in legal proceedings, so it is advisable to put the arguments under a legislative framework.

If a negative response is received to the letter or the appeal is completely ignored, you can begin preparing for arbitration.

The period of such use will begin to count from the moment the recipient learned of the erroneous nature of the payment. If the exact moment cannot be determined, judges will take into account the time when the counterparty should have become aware of such a transaction. A more difficult case occurs when they don’t want to return the money at all.

The process of withdrawing funds can then become very protracted. The truth, however, is still on the side of the victim, and the recipient can get into serious trouble in the form of justified claims also for lost profits. If fraud is proven, this is a matter for law enforcement agencies.

What conclusions can be drawn from the mistakes made? The return of erroneously transferred funds, as can be seen from the material above, is associated with many problems and measures to solve them.

Deadline for returning an erroneous payment by a legal entity

The following measures should be recommended:

Carefully check the details of the counterparty, including using the services of the Federal Tax Service. If a payment order is filled out by an inexperienced accountant, the head of the department should also check the document.
Try to accept details only by email to avoid inaccuracies in the reflection of data when transmitting documents by fax.
Immediately enter all partner details into the database, even if the transactions were one-time in nature.
Transfer money in stages within one transaction only after reconciling the calculations for the previous stage.

The tips are simple, but they will help you avoid these troubles.

21.04.2015