General characteristics of non-cash payments. Payment procedure by bank transfer The most secure form

Content

The global financial system is constantly improving. The main priority of banks and legal entities is the security and speed of transactions. Because of this trend, non-cash funds have become very popular. What is a non-cash payment and what are the methods for making it?

What is cashless payment

The presented payment format is implemented by money transfers through bank accounts without the use of paper currency and coins. It can be used by legal entities, individuals and entrepreneurs. The concept of non-cash payments implies the use of payment cards, bills and checks to carry out transactions. The transfer of payments occurs between the parties to the property relationship or with the help of an additional entity represented by a credit institution.

Essence

Organizing financial transactions using this type of payment is beneficial to banks and the state, because allows you to avoid a sharp increase in treatment delays. The essence of non-cash payments is the implementation of payments by transferring currency to accounts intended to replace cash. By using a non-cash form of payment at an enterprise, you can get rid of cash registers and comply with the rules for their use.

Advantages and disadvantages

The main advantage of this payment method is its flexibility. Non-cash money can be stored in special accounts for an unlimited time. Bank documents can be connected to the transaction at any time. They establish and confirm the fact of the transaction. Enterprises that use non-cash payments are freed from the need to constantly transfer money to the bank.

The main disadvantage of the method is its dependence on the bank. A non-cash transfer cannot be carried out if the holder of the funds has problems with their turnover. Owners of regular and special accounts will have to pay the bank a commission for transactions performed. The pros and cons of non-cash payments compensate each other, making this payment method the most convenient in the realities of our time.

Forms of non-cash payments

The characteristics, structure, and meaning of payment transactions are determined by their type. Depending on the variety, they can be used by enterprises and individuals. In the Russian financial system, the following forms of non-cash payments are distinguished:

• transfers using payment requests and orders;
• letter of credit payments;
• payments through check books;
• collection settlements;
• payments by electronic money transfer;
• money transfers by direct debit.

Types of non-cash payments

Payments of this type are classified according to various criteria. Depending on the economic nature, remittances are needed to pay for non-commodity transactions and to purchase goods or services. Payments can be intra-republican and interstate. Funds transferred within the state are divided depending on the region and locality. The following types of non-cash payments are also distinguished:

• guaranteed, in which the collateral is the funds reserved in the budget account;
• non-guaranteed;
• transfers with instant debiting of funds from the account;
• payments with deferred transfer of money.

Methods

Payment documents represent legally formalized demands, instructions and orders for the transfer of funds for the receipt of goods, services, and works. They can be implemented in the form of collection orders, bank transfers, letters of credit. Depending on the type of payment document, contact and contactless methods of non-cash payments are distinguished. These include:

• payments using a bank card through POS terminals;
• transferring money from cards using Pay Wave/PayPass technology;
• payments using card details, often used to pay for services via the Internet and purchase goods in stores;
• sending money through online wallet systems (QIWI, WebMoney, Skrill, etc.), where special terminals or transfers from bank cards are used to top up the balance;
• Internet banking services offered to users of Sberbank and other financial organizations;
• payments using NFS technology via smartphone.

Cashless payment system

It is based on bank accounts with settlement documents. The non-cash payment system must work as quickly as possible in order to quickly execute payment orders, open accounts for new clients, and maintain a continuous flow of funds. If economic authorities come to an agreement, then payments can be made bypassing the bank.

Principles of organization

The presented payment method is one of the important tools for the development of the country's market economy. It is voluntary in nature, allowing you to transfer and receive wages, savings from deposits and other income without visiting financial institutions. Continuity of money transfers is ensured by the principles on which the organization of non-cash payments is based:

1. Enterprises and organizations participating in operations themselves choose their form, regardless of the scope of their activities.
2. The client's rights to manage funds are not limited.
3. Transactions are implemented on a first-come, first-served basis.
4. Payments are transferred from account to account if funds are available.

Implementation principles

Compliance by business firms and banks with established rules ensures that this type of payment meets modern requirements such as reliability, efficiency, and speed of transactions. For this purpose, principles for implementing wire transfers were developed. The procedure for making non-cash payments is determined by the following principles:

• The principle of acceptance. Without obtaining the consent or notification of the cash account holder, funds cannot be debited. This rule even applies to requests from government agencies.
• The principle of freedom of choice. Payment participants can conduct transactions in any form convenient for them. Financial organizations cannot influence the choice of non-cash payment methods.
• The principle of legality. All operations must be carried out within the framework of current legislation and regulated by it.
• The principle of urgency of payment. Any transfer of funds must be carried out within the time frame established by the payer. If they were violated, then sanctions fall on the bank.

These principles not only lie in making payments without withdrawing currency, but also in their implementation. The payer's current account must always have the required amount of funds to carry out transactions. All transactions are always carried out on the basis of an agreement between the bank and the account holder. You can go beyond the scope of the agreement only if a new contract is concluded with the client.

Rules for non-cash payments

Financial law regulates all monetary transactions between entrepreneurs, individuals and legal entities, shops, and other institutions. For these purposes, rules for non-cash payments were developed, the main one of which states that money should be debited from the client’s account only by his order. Payment documents used for transactions must contain:

• TIN of the account owner;
• name and account number of the credit institution;
• name of the payer's bank;
• account number and BIC of the transfer recipient.

Payment by bank transfer

Money transfer is carried out using one of the methods listed above. The correspondent account reflects the details of the sender and recipient of the funds, the amount of the transfer and the name of the paid service or product. Therefore, if the seller does not fulfill his obligations, the non-cash payment will be returned to the buyer with the exception of the banking system commission.

Refund to buyer

The customer has the right to return or replace goods purchased in the store. Refunds to the buyer by bank transfer are carried out upon presentation of the product, receipt, warranty card, and identity documents. Scans of the listed documents must be sent to the store’s mail. The transfer of funds to a client may be refused in the following situations:

• the product is a food product and is of good quality;
• documents on the transfer of funds are lost;
• the purchase belongs to the list of non-replaceable products.

Purchase returns

Products of inadequate quality must be sent by the client to the store warehouse. The return of goods by bank transfer is stipulated in the contract of each enterprise separately. The company can compensate for the costs of sending the goods if such a clause is included in its rules. Non-cash forms of payment involve the transfer of money to the buyer's current account immediately after sending the products back to the seller.

Video

Rules for settlements between the parties to the transaction - key section of each contract, regardless of type. The main legal document is considered to be the Civil Code of the Russian Federation.

Interest can be accrued even on those contracts and transactions whose terms have been fully fulfilled. If there is no interest amount, the established refinancing rate of the Central Bank is used.

Payment is made through banks where the counterparty's current account is opened. The transfer is carried out using a payment order in accordance with the requirements of federal legislation.

You can only use amounts up to 100,000 rubles. The limit is set for companies and individual entrepreneurs.

Other options include:

• compensation;
• test;
• innovation.

Depending on the situation, a specific option is used.

Calculations under the contract for the supply of goods

Chapter 1 applies to the contract in question. 30 Civil Code of the Russian Federation. Payment is the key to the transfer of ownership of the transferred products. The buyer makes payments according to the terms of the contract, after which he becomes rightful owner.

The agreement provides for the interaction of several parties, one of which is the supplier (acting as a seller), and the second is the buyer.

The subject of the transaction is the transferred products.

Forms

Payment in Russia is carried out in national currency in cash or by non-cash method.

The parties reserve the right to agree:

• about non-cash payment options;
• by letter of credit;
• by collection;
• by check or other form.

In order to agree on the terms of the non-cash payment form, the parties are required to indicate in the agreement:

• a clear form from the list of established ones;
• details without which it is impossible to make a payment.

The list of details and forms for calculations were established by the Central Bank of the Russian Federation as of June 2012.

Order

IN list of components payment procedure included:

• period for depositing funds (calendar date or in parts);
• form (cash, mutual settlement, etc.);
• payment option (bills of exchange, payment orders, etc.);
• payment procedure.

In the latter case, advance payment, deferment, installments, etc. are provided.

Moment of payment

It is determined by periods:

• transferring funds to a correspondent account;
• debiting funds to the buyer’s bank account;
• depositing funds into the cash register.

Such conditions are beneficial for the contractor, since until the funds are received in the current account, the transaction is considered unpaid.

Possibility of payment by a third party

The procedure and features of payment by third parties are indicated in Art. 313 Civil Code of the Russian Federation. It follows from the regulatory act that this possibility is provided for, and no sanctions are established.

Example

Formulations may vary. One of them looks like:

“The customer undertakes, no later than the 20th day of each month following the month to be paid, to pay a monthly fee in the amount of 1,000 (thousand) rubles for the entire period of validity of the contract.”

Penya

The penalty must be determined by the parties to the transaction at the time of signing the relevant agreement. For example, the document may indicate that the penalty in case of delay is equal to 36.5% per annum.

It follows from this that for each day a fine of 0.1% of the established payment amount will be charged.

Payment for services

Please note: the payment condition cannot be set depending on the achievement or vice versa of the final result.

For example, payment for the provision of legal services cannot be directly dependent on the result of a court decision.

The essential terms of the transaction include the implementation of the ordered type of work, for which the contractor ultimately receives a reward.

Calculation

The final cost of the work performed is established taking into account the price of specific authorized bodies. In other words, this means prices, tariffs, rates, and so on. At the same time, if the customer refuses to accept the established price, it is possible to collect it forcibly through the court.

An important feature is the fact that payment can be made by bank transfer or cash.

How to specify cash payment in a service agreement? No difficulties are foreseen in this case. For example, you can indicate the following: “Payment is carried out by depositing cash into the performer’s cash desk.”

Cashless

In case of payment by bank transfer, the agreement must indicate the details of the current account for further transfer of funds.

Payment can be made, for example, using a payment order.

How is payment made?

If paying in cash, the customer must be provided with a cash receipt order.

Please note: a cashier's check is not needed in case of payment for funds provided, provided that a strict reporting form is available.

Often payment occurs in stages. For example, in the form of an advance and transfer of the balance after receiving the service.

Types of payments

Payment can be made using:

• Internet;
• specialized terminal;
• mobile phone.

The opportunity must be provided for by the terms of the contract.

Penalty and penalty

Size is 3% from the final established cost. At the same time, it is extremely important to pay attention to the fact that the type of agreement under consideration may establish a significantly higher amount of the penalty.

The current norm of federal legislation expands the existing rights of consumers, while allowing for the possibility of increasing the amount of liability of a legal entity whose activities are related to the provision of services to the population.

For example, recently a consumer view of a controversial situation with a performer has emerged. In this case, the penalty will be relevant directly for the provision of those services that are established by him.

Let us assume that the conditions that were previously agreed upon and established are violated. If this situation arises, it will be necessary to send a corresponding claim to the legal entity regarding the payment of a penalty due to violation of the previously established terms for the provision of services.

During the subsequent 10-day period, the authorized company is forced to resolve the dispute in favor of the applicant.

Results

The rules for making settlements are established by the parties to the transaction at the time of concluding the relevant agreement. At the same time, the fact of payment of the required funds cannot directly depend on the results of employment.

In other words, the customer must pay only for the fact that the contractor, directly on his behalf, provided the relevant services - if this applies to this type of contract.

The amount of remuneration can be immediately set to fixed size or consist of several parts.

It is possible not to indicate the size at all in the signed contract, but in this case the calculation procedure will be used taking into account the comparable cost of similar services, etc.

At the request of the parties, payment is made in a single one-time payment or in the form of an advance payment.

3.1. Payment under this Agreement is made by the “Customer” by depositing funds into the bank account or to the cash desk of the “Contractor”.

3.2. The cost of work on the manufacture and installation of the “Product” under the Agreement is: ______________________________ _____________________________________________________________________________________ (amount in words) rubles.

3.3. Payment is made in 3 stages:

Stage 1: conclusion of the contract, visit of the surveyor, approval of the sketch of the “Product” and components - the “Customer” pays a deposit in the amount of _____________________________________________ rubles. The “Customer” pays the deposit upon conclusion of this agreement. If the “Customer” subsequently refuses the services of the “Contractor,” the deposit will not be returned.

Stage 2: manufacturing the “Product” and delivering it to the “Customer” - the “Customer” pays an advance in the amount of_____________________ ___________________________________________________________________ rubles. The “Customer” pays the advance upon delivery of the product and other materials to the “Customer” address.

Stage 3: dismantling of the “Customer’s” old windows and balcony glazing, installation and assembly of the “Product”. The “Customer” makes the final payment and pays the “Contractor”___________________________________________ ______________________________________________________ rubles.

3.4. Upon fulfillment by the “Parties” of the contractual obligations specified in clause 1 of this agreement, the “Parties” sign the final Certificate of Completion of Work. In the absence of written claims, and the Parties fulfill the obligations of clause 3 of the Agreement, the Certificate of Work Completed is considered signed after 3 calendar days from the period specified in clause 4.3 of the Agreement.

3.5. In case of delivery of the “Product” (without installation work performed by the “Contractor”), the “Customer” undertakes to make the final payment under the Agreement to the authorized person of the “Contractor” or to the bank account of the “Contractor” on the day of delivery.

Deadlines

4.1. This agreement comes into force from the moment the Customer pays the 1st stage (deposit) in accordance with clause 3.3, and is valid until the Parties fully fulfill their mutual obligations.

4.2. Delivery of the finished “Product” (2nd stage) is carried out from “___” _________________201__.

by “___” _________________201__

4.3. Installation of the finished “Product” (3rd stage) is carried out from “___” _________________201__.

by "___" _______________201__

5. Delivery of the “Product” and installation work

5.1. The Customer can change the deadlines for completing the work specified in the appendices to the Contract only by agreement with the Contractor by notifying him in writing 3 (three) business days before the start date of the work.

5.2. Delivery of the Product (without installation work by the Contractor) includes: transportation of the Product to the place specified in clause 1.5 of the Agreement, rigging work for loading and unloading, carrying the Product to the entrance (without lifting to the floor).

5.3. From the moment of delivery of the “Product” and components, the “Customer” assumes responsibility for the risk of their accidental destruction and loss.

5.4. If the measurements of the openings were made by the “Customer” independently, and the dimensions of the “Product” produced according to these dimensions do not correspond to the dimensions of the openings into which the “Product” should be installed, the “Contractor” has the right to refuse to perform the work specified in paragraph. 5.7 Agreements. In this case, the Customer undertakes to pay the “Contractor” the amount in accordance with the 2 stages of payment specified in clause 3.3 of the Agreement in full.

5.5. When self-pickup of the “Product”, the “Customer” loads and secures the “Product” on transport on its own and at its own risk.

5.6. If the Customer violates the conditions of clause 2.3.2. Agreement, the Contractor has the right to suspend the fulfillment of obligations under the agreement until these conditions are fulfilled by the customer in full. In this case, claims regarding the delivery time of the “Product”/work completion will not be accepted.

5.7. The work includes:

Dismantling (removal of old structures from the opening, without guaranteeing their preservation);

Installation of the “Product” in the finished opening;

Insulation of installation joints with polyurethane foam along the perimeter of the “Product” inside the premises specified in clause 1.5 of the Agreement;

Adjusting and checking the performance of the “Product”;

Finishing of slopes, i.e. installation (installation) of plastic panels inside the premises specified in clause 1.5 of the Agreement (provided that it is ordered by the “Customer” and agreed with the “Contractor” in Appendix No. 1 to the Agreement).

5.8. Unless otherwise provided in the Appendices to the Agreement, the subject of this Agreement does not include work on:

Lifting the “Product” and components to the “Customer” floor in the absence of a freight elevator;

Closing the installation seams (when installing windows from the street/when installing balcony glazing from the inside) along the perimeter of the openings;

Finishing of assembly seams (trimming, leveling the seal, etc.);

Plastering the installation joint under the window sill;

Installation of old drainage systems;

Removal of dismantled structures and construction waste from the work site.

Payment is made by bank transfer, by transferring funds to the supplier's bank account.

Rules for non-cash payments

Since two thousand and twelve, new laws regulating the rules of non-cash payments have come into force. We recommend that you familiarize yourself with them before carrying out operations.

Non-cash payment is a payment that is carried out without cash.

Non-cash payments can be made using bills, checks, and other methods. People use non-cash payments in some areas of economic relations. For example, non-cash payments are used when selling products, various works, services, when receiving and returning loans from the bank, when using and paying actual income.

The following forms of non-cash payments exist:

Calculation by payment orders,
- letter of credit payment form,
- payments using checks,
- settlements with payment orders and claims
- settlements due to mutual claims.

Organizations themselves choose the forms of non-cash payments. These forms are provided for in the agreements that the organization enters into with the bank. The participants in non-cash transactions are payers and collectors. And also the banks that serve them. All operations relating to bank accounts are performed only on the basis of the necessary payment documents.

The settlement document isorder, which is executed on electronic media or in writing.

The following orders are distinguished:
- payer
- recipient

The requirements for the preparation of settlement documents are set out in the regulations of the Central Bank of the Russian Federation.

Types of non-cash payments

Cash payments can be made by the company either in cash or in the form of a non-cash payment.

Non-cash payments are made using non-cash transfers to the current, current and foreign currency accounts of bank clients, a system of accounts between different banks, clearing offsets of mutual claims through settlement fees, and also using checks and bills of exchange that replace cash. Non-cash payments are made mainly through banking, settlement and credit transactions. The use of these operations helps reduce cash flow costs and ensures more reliable safety of funds.

Payment by bank transfer

Payment by bank transfer is carried out if you have the details of the bank or individual to whom you need to transfer money. Payment by bank transfer helps to significantly reduce the time for making payments.

Non-cash payment methods:

1) Bank transfer
2) Bank cards
3) Electronic payments (

Cashless payment is one of the most convenient payment options; this is their high speed and the almost complete absence of regulatory restrictions in making payments.

Therefore, many companies choose non-cash payments for their purposes, minimizing cash handling.

Moreover, payments through credit organizations are a cheaper option compared to payments through banknotes and coins.

What is non-cash payment?

First of all, this payment format is available to everyone - legal entities, entrepreneurs and ordinary citizens. Non-cash payments are made only through banking and other credit structures that are authorized to carry out banking operations.

In general, non-cash payments are settlements that are realized through the movement of funds through accounts belonging to participants in such settlements.

In fact, funds are debited and credited electronically. At the end of the working day, the account owner is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all incoming and outgoing transactions. This allows you to control cash flows.

Non-cash payments are regulated in the Russian Federation two main regulations:

• The Civil Code of the Russian Federation - its Chapter 46 “Calculations” sets out the basic provisions on all permitted forms of non-cash circulation;
• Regulations on the rules for transferring funds No. 383-P, which was approved on June 19, 2012. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is another regulatory act that was approved by the Bank of Russia - the Regulation on the issuance of payment cards dated December 24, 2004. No. 266-P. This document reveals the procedure for acquiring – payments using payment cards for goods and services. Acquiring is a unique form of non-cash payments, which is available primarily to ordinary citizens.

On the basis of these three documents, non-cash circulation is organized and controlled, which is increasingly replacing cash circulation. And there are reasons for this:

• settlements through bank accounts rarely depend on the time of the transaction (i.e., time of day) and geography;
• non-cash payments are much cheaper to service than cash payments;
• in addition, for organizations it is more preferable to make payments through, since such payments have much fewer requirements for registration, organization and accounting than for cash transactions. Therefore, many start-up companies, in order to save money and protect themselves from fines for errors in compliance and in application or non-use, are switching to non-cash payments. Large, experienced companies are also striving for this.

As for ordinary citizens, for them, non-cash payments are convenient, since it is enough to have a payment card to make a payment, and beneficial, because when paying with a card, fees for settlement services are often not charged.

But the state also benefits from the growth of non-cash payments; in particular, the circulation of the money supply is controlled, and a decrease in the amount of cash in circulation reduces the level of inflation.

Kinds. Their advantages and disadvantages

In legal nature there is several forms, in which non-cash payments are carried out.

Molds and tools

In accordance with Bank of the Russian Federation Regulation No. 383-P, these forms include:

• Settlements using a payment order. In this case, a document is drawn up that contains an instruction to the bank, at the expense of the payer’s funds, to transfer the amount specified in the payment document. The transfer is carried out within the time frame and to the person specified in the order. This translation option is considered one of the simplest and most traditional. Valid for 10 days, which does not include the day the document was drawn up. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements through payment orders is that if an error is made in the document during execution, it can cause a significant delay in payment or its sending to the wrong recipient of funds;
• Payments via letter of credit. In fact, this is a special account that is used only for settlements on transactions that require the intermediation of the bank. In other words, a letter of credit is an order from the payer to the bank to transfer funds to the recipient only if the latter complies with special conditions, for example, delivery of goods, provision of documents and other conditions. The effect of a letter of credit can be described in simple terms as follows: the buyer opens a letter of credit in his bank and transfers there the cost of his purchase, but the supplier will be able to receive these funds subject to delivery of the goods and transfer of accompanying documents to the bank where the letter of credit was opened. And then the bank transfers funds. The convenience of this form of payment lies in the security of the transaction. But the disadvantage of a letter of credit is its high cost, its isolation from the bank account agreement (the letter of credit is opened separately), the participation of several parties in the transfer of funds: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it executes the letter of credit) . By the way, often one bank can be both the executor and the issuer;
• Settlements through collection orders or collection. Their specificity is that such calculations are possible only if the claimant (recipient) has the rights to make claims against the debtor’s (payer) account. These rights may be provided for by law or by an agreement concluded between the account holder (debtor) and the bank. Collection is inherently demanding. Those. In order to collect the required amount, the recipient of the funds must provide the bank holding the payer's account with the necessary information about the debtor and his obligation. Also, the collection order is not inherently of a notification nature. The debtor often finds out about the write-off only after the money has been withdrawn from him. And this can make it difficult for the debtor to carry out other banking operations due to a lack of funds in the account;
• Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the drawer’s account to the check holder’s account or issuing cash to him. Moreover, settlement of checks is carried out only on the condition that the drawer has a sufficient amount of money in his account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
• Payments in the form of direct debit. In this case, the transfer of money is made at the request of the recipient. To perform this transfer, the operator who will perform the settlement operation must have an agreement with the payer and his acceptance (consent) to carry out such an operation. Such calculations are carried out within the framework of the national payment system of Russia and in the presence of a payment card. The cardholder's acceptance of the debiting of funds from the card must be enshrined in an agreement or other document that supplements the agreement;
• Payments in the form of electronic money transfer. As part of this type of non-cash payments, an individual (citizen) provides the operator with funds for conducting transactions, both from his personal bank account or without it, and from the accounts of organizations and entrepreneurs that provide funds in favor of this citizen. But this is only possible if the agreement between the individual and the operator provides for such a right. As for entrepreneurs and organizations, they can only use funds from their bank accounts.
  The last two types of non-cash payments are regulated by the law “On the National Payment System” dated June 27, 2011. No. 161-FZ.

The advantages of non-cash payments are described in the following video:

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Principles of non-cash payments

Cashless payment system based on the following principles:

Based on these principles, not only the construction of a non-cash payment system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if you have an account opened under a bank account agreement. However, the current legislation of the Russian Federation provides for the possibility of conducting non-cash transactions without the payer opening a current account. But this is only possible when making payments by ordinary citizens whose transfers of funds are not related to business activities.

To conduct non-cash payments, an account can be opened either in a bank or in another credit institution that has a license from the Bank of Russia to carry out such operations.

To make non-cash transfers payers can open:

All these accounts can be opened in rubles and in foreign currencies.

Accounting Rules

To record non-cash transactions, organizations use account 51 “Current accounts”, where analytics are built for each current account opened by the organization. All transactions are reflected on the basis, for example, on the basis of payment orders, collection orders, etc. And to reflect transactions on special accounts, organizations use account 55 “Special bank accounts” with analytics on letters of credit, deposits, check books, and other similar forms of non-cash payments.

Entrepreneurs do not use it, but they record income and expense transactions on a bank account in their books of income and expenses. And based on the register data, the calculation is carried out. They also use payment orders or collection orders, memorial orders, etc. as confirmation of non-cash transactions.

As for ordinary citizens, they can receive statements from their accounts to control their funds.

Responsibility for violation of settlement relations

Punishment for such violations is provided for in Chapter 15 of the Code of Administrative Offenses of the Russian Federation. Moreover, both account holders and credit institutions are punished.

For example:

• In case of violation of work with a special account, payment agents may be charged from 40 to 50 thousand rubles;
• if the bank violated the deadline for transferring funds to the budget from the taxpayer’s account, then up to 5 thousand rubles will be collected from the bank official.

The history of occurrence and basic principles of these types of calculations are described in the following video lecture: