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hello, filed a claim with the AU. attached a payment order for payment of the state duty, printed from the client bank. the court made a ruling on leaving without movement, since the original of the payment order was not provided. The bank refuses to put a blue seal on the payment card, since they have not had this seal for a long time. They say that the printout from the client's bank is equivalent to the original, no additional marks are needed. Who is right? what to refer to in court?

Lawyers Answers (2)

Based on the specified rules of law, arbitration courts accept statements of claim and complaints in case of confirmation of the payment of the state duty by printing an electronic payment document containing all the details (date of debiting funds, type of payment - "electronic", a mark on the payment).

The cassation court clarified that such requirements apply to the execution of a payment order on paper. When transferring funds in electronic form, the payment order must indicate: the type of payment - "electronic", the date of debiting the funds, the bank's mark confirming the payment. The electronic version of the payment order executed in this way was recognized by the court as corresponding to par. 2 p. 3 art. 333.18 of the Tax Code of the Russian Federation.

Good day! It is enough that on the payment order there is a bank mark (blue) without a stamp, it is the original, and a copy from the client's bank.

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Blue stamp for state duty (Ermolinskaya T.)

Date the article was posted: 01/04/2016

When filing a statement of claim or complaint with the court, you must provide proof of payment of the state fee. For an organization, this is usually a payment order with a bank mark. Payments are mostly made electronically. However, is it enough to attach a printout of the electronic payment document to confirm the fact of payment of the state duty? As practice shows, a court of general jurisdiction and an arbitration court have different approaches.

Electronic payments

In accordance with the requirements of the Code of Civil Procedure of the Russian Federation and the Arbitration Procedure Code of the Russian Federation, a document confirming the payment of the state fee is attached to the statement of claim, appeal and cassation complaint. In the absence of the specified document, the statement of claim or complaint can be returned to the applicant.
Payment of the state duty can be carried out by means of a bank transfer of funds. For legal entity this is the most convenient option. Banks transfer funds by order of the client in electronic form or on paper.
According to Art. 333.18 of the Tax Code of the Russian Federation, the fact of payment of the state duty by the payer in a non-cash form is confirmed by a payment order with a note of the bank or the relevant territorial body of the Federal Treasury (another body that opens and maintains accounts), including the one that makes settlements in electronic form, about its execution.
The rules for transferring funds are regulated by the Regulation of the Bank of Russia dated June 19, 2012 N 383-P. In accordance with clause 4.6 of Regulation N 383-P, the execution of an order in electronic form for the purpose of transferring funds to a bank account is confirmed by the payer's bank by sending the payer an electronic notification about debiting funds from the payer's bank account, indicating the details of the executed order or by sending the executed order in electronic form, indicating the date of execution. In this case, the specified notification of the payer's bank can simultaneously confirm the acceptance for execution of the order in electronic form and its execution.

Arbitration court

Based on the specified rules of law, arbitration courts accept statements of claim and complaints if the fact of payment of the state duty is confirmed by printing out an electronic payment document containing all the details (date of debiting funds, type of payment - "electronic", a mark on the payment).
For example, in the Resolutions of the FAS SZO dated February 13, 2014 in case No. A26-5598 / 2013, FAS VSO dated 20.08.2012 in case No. A19-9761 / 2012, judicial acts on the return of claims were canceled, since they were based on the clarifications of the information letter Of the Presidium of the Supreme Arbitration Court of the Russian Federation of 05.25.2005 N 91 (currently inactive), according to which a payment order with a bank stamp and signed by the responsible executor must be submitted in confirmation of payment of the state duty.
The cassation court clarified that such requirements apply to the execution of a payment order on paper. When transferring funds in electronic form, the payment order must indicate: the type of payment - "electronic", the date of debiting the funds, the bank's mark confirming the payment. The electronic version of the payment order executed in this way was recognized by the court as corresponding to par. 2 p. 3 art. 333.18 of the Tax Code of the Russian Federation.

Court of general jurisdiction

The court of general jurisdiction, when resolving the issue of submitting a document confirming the payment of the state fee, proceeds from the fact that the applicant must submit a properly certified payment order. In other words, a payment order with a blue bank seal, certified by a bank employee, is required.
For example, by the cassation rulings of the Moscow City Court dated 02.09.2015 N 4g / 2-9494 / 15, dated 26.06.2015 N 4g / 2-6865 / 15 returned cassation complaints... The court motivated the return by the fact that the attached printout of the payment order form from the electronic system was not properly executed and not certified in the prescribed manner: it does not contain the signature of a bank employee on the bank's note on the acceptance of the payment order, the bank's seal and the note on transferring the state duty to the budget, duly certified.
Similar requirements for a payment order when transferring a state duty were electronically presented, for example, in case N 33-2119 (Appellate ruling of the Kirov Regional Court dated June 17, 2014).

At extra charge

As a rule, the bank issues a blue-stamped payment order for an additional fee. It is clear that this is regulated by an agreement between the bank and the client. However, if this service is paid, then you cannot argue with the bank, and you will have to pay for the issuance of a payment order certified by the bank.
In accordance with Art. 46 of the Constitution of the Russian Federation everyone is guaranteed judicial protection of his rights and freedoms.
In fact, having paid the state fee, but not being able to pay for the service for receiving a printout of a payment order with a blue seal from the bank, a legal entity will be deprived of the right to judicial protection. After all, the statement of claim or complaint will not be accepted for processing until the submission of a payment order with a blue bank seal.
Consequently, the requirement to submit a payment order with the bank's mark of payment of the state duty with a blue seal may create an obstacle to judicial protection and increase legal costs. Especially for an organization that, by the nature of its activities, is often forced to go to court for the collection of any periodic payments (for example, utility payments from the population).
It seems logical that it is possible to accept procedural documents when submitting a printout of an electronic payment order for payment of state duty. And only if there are doubts about their authenticity, require additional evidence.

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How to return the state duty in the Arbitration Court?

How to get the state duty back after a successful trial in the Arbitration Court?

Lawyers Answers (6)

Hello. How to get the state duty back after a successful trial in the Arbitration Court?

According to the provisions of the APC RF:

Article 110. Distribution of court costs between persons participating in the case

1. Court costs incurred by the persons participating in the case, in favor of whom the judicial act has been adopted, shall be recovered by the arbitration court from the side.

To recover legal costs from the losing party, you must have a writ of execution, which is issued by the AU, if you have a court decision with a note of entry into force in your hands (if the judge prescribed in it to collect a fee from the second party) or court ruling.

Article 112. Resolution of questions about court expenses

1. Questions of distribution of court costs, attribution of court costs to a person who abuses his procedural rights, and other issues of court costs are resolved by the arbitration court of the relevant court in a judicial act, which ends the consideration of the case on the merits, or in a ruling.

The writ of execution must be submitted to the bailiffs service to collect the amount of the state fee from the losing party.

Silkova Natalia Nikolaevna

Clarification of the client

Thank you, executive in your arms. And the ruling reads: “To return the state duty to the plaintiff from the federal budget in the amount of 5,125 rubles. 00 kopecks. "

How to get this amount back?

Have a question for a lawyer?

If you need to return money from the budget, you need to write an application to tax authority by attaching the following documents:

a) court ruling

b) AU certificate on the return of the state duty

c) payment order

Silkova Natalia Nikolaevna

Clarification of the client

a payment order for 50,000 rubles, but you need to return 5,000, still attach a payment order?

Clarification of the client

Silkova Natalia Nikolaevna

Clarification of the client

the original of the payment order has been handed over to the court, what should I do?

how is the certificate obtained from the court? writing a statement?

Yes, but in our country, for example, it is immediately issued with a definition. Payment order - a copy is enough. Call the assistant judge - ask how you can get it.

Silkova Natalia Nikolaevna

Hello! Isn't it stated in the court decision “to collect the amount of the paid state duty from the Respondent”?

Request in the Arbitration Court:

1. A copy of the judicial act on the collection of the state duty with a note of entry into force

2. Certificate of payment of state duty

3. The original or a copy of the document confirming the payment of the state duty

Attach all these documents along with an application for the return of the state duty, submit it to the IFES, to which the state duty was paid. The IFTS will make a refund and transfer the state duty according to the details you specified

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Do I need to attach the original payment of the state fee in the Arbitration Court?

Tell me, when applying to the arbitration court or to the Armed Forces of the Russian Federation with statements and complaints, it is imperative to attach the originals of receipts for payment of the state duty (or can you copy, and the originals, at the request of the court)? thanks

Lawyers Answers (4)

good day, Elena!

If you apply online through the “My Arbiter” system, then it is enough to attach a scanned copy in black and white, certified by a seal and signature. If the court requires the original, it will request it additionally.

When submitted in writing directly to the court, the original is always attached.

Clarification of the client

Thank you for your answer .. And if the state duty was paid to another authority and the receipt is attached as a confirmation document (attached to the application for the case)?

Have a question for a lawyer?

In accordance with Article 126 of the Arbitration Procedure Code of the Russian Federation, the following are attached to the statement of claim:

1) a notice of delivery or other documents confirming the direction to other persons participating in the case, copies of the statement of claim and documents attached thereto, which other persons participating in the case do not have;
2) a document confirming the payment of the state duty in accordance with the established procedure and in the amount or the right to receive benefits in the payment of the state duty, or an application for a deferral, installment plan, to reduce the amount of the state duty;
3) documents confirming the circumstances on which the plaintiff bases his claims;
4) copies of the certificate of state registration as a legal entity or individual entrepreneur;
5) a power of attorney or other documents confirming the authority to sign the statement of claim;
6) copies of the ruling of the arbitration court on securing property interests before filing a claim;
7) documents confirming compliance by the plaintiff with a claim or other pre-trial procedure, except in cases where compliance with it is not provided for by federal law;
(as amended by Federal Law of 02.03.2016 N 47-FZ)
(see text in previous edition)
8) a draft agreement, if a requirement is made to compel to conclude an agreement;
9) an extract from the unified state register of legal entities or the unified state register of individual entrepreneurs with indication of information about the location or place of residence of the plaintiff and the defendant and (or) the acquisition by an individual of the status of an individual entrepreneur or the termination of an individual's activity as an individual entrepreneur, or another document, confirming the specified information or lack thereof. Such documents must be received no earlier than thirty days before the day the plaintiff applies to the arbitration court.

As can be seen from the list presented, a document confirming the payment of the state duty (subparagraph 2), that is, the original receipt or payment order, is attached to the document of claim.

Elena, hello, when filing a complaint, claim, etc., the original document confirming the payment of the state is attached to this appeal. duties, or a duly certified copy of it, if you have any questions, ask, I will be happy to answer. You can also write to me in the chat and order a personal consultation or preparation of a document on your question. All the best!

Then it is attached in a copy and certified properly, like all other attachments to the claim.

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Do you need to attach the original payment order for payment of the state duty to the appeal?

Do you need to attach the original payment order for payment of the state duty and a postal receipt for sending the complaint to the other party to the appeal, or are copies of these documents sufficient?

Clarification of the client

The appeal is filed with the arbitration court

Lawyers Answers (2)

state duty original and postal receipt for sending a complaint to the other party, too, the original will be removed otherwise

Based on the provisions of Part 4 of Art. 260 of the Arbitration Procedure Code of the Russian Federation, it is necessary to attach the originals of the documents you specified to the appeal.

APC RF, Article 260. Form and content of the appeal
1. An appeal is filed with the arbitration court in writing. The appeal is signed by the person filing the appeal or his representative authorized to sign the appeal. An appeal can also be filed by filling out a form posted on the official website of the arbitration court in the Internet.
(as amended by Federal Laws of 27.07.2010 N 228-FZ, of 11.07.2011 N 200-FZ)
2. The appeal must indicate:
1) the name of the arbitration court to which the appeal is filed;
2) the name of the person filing the complaint and other persons participating in the case;
3) the name of the arbitration court that made the contested decision, the number of the case and the date of the decision, the subject of the dispute;
4) the requirements of the person filing the complaint and the grounds on which the person filing the complaint appeals against the decision, with reference to laws, other regulatory legal acts, circumstances of the case and evidence in the case;
5) a list of documents attached to the complaint.
The appeal may contain phone numbers, fax numbers, addresses Email and other information necessary for the consideration of the case, as well as the available petitions.
3. The person filing the appeal is obliged to send to other persons participating in the case copies of the appeal and the documents attached to it that they do not have, by registered mail with acknowledgment of receipt, or to hand them over to other persons participating in the case, or their representatives personally on receipt.
4. Attached to the appeal are:
1) a copy of the contested decision;
2) documents confirming the payment of the state duty in the prescribed manner and in the amount or the right to receive benefits in the payment of the state duty, or an application for a deferral, payment by installments, or for a reduction in the amount of the state duty;
3) a document confirming the direction or delivery of copies of the appeal and documents that they do not have to other persons participating in the case;
4) a power of attorney or other document confirming the authority to sign the appeal.
The appeal against the ruling of the arbitration court on the return of the statement of claim must also be accompanied by the returned statement of claim and the documents attached to it when filing with the arbitration court. The documents attached to the appeal may be submitted to the arbitration court in electronic form.
(as amended by Federal Law of 27.07.2010 N 228-FZ)

For yourself, you can pre-certify copies of the relevant documents with a notary.

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According to clause 3 of Article 333.18 of the Tax Code of the Russian Federation, the fact of payment of the state duty by the payer in non-cash form is confirmed by a payment order with the mark of the bank or the corresponding territorial body of the Federal Treasury (another body that opens and maintains accounts), including those who make settlements in electronic form, about it execution.

A payment order is a settlement (payment) document containing an order of the account holder (payer) to the bank serving him to transfer a certain amount of money to the account of the recipient of funds opened with this or another bank (clauses 1.12, 5.1 of the Bank of Russia Regulation dated 19.06.2012 N 383-P "On the rules for transferring funds" - hereinafter Regulation N 383-P). Such a document can be drawn up, accepted for execution and executed both on paper and in electronic form (clause 5.4 of Regulation N 383-P).

In accordance with Appendix 1 to Regulation N 383-P, in field 45 of the payment order "Bank notes" on paper, the stamp of the payer's bank and the signature of the authorized person of the payer's bank, the stamp of the recipient's bank and the signature of the authorized person of the recipient's bank are affixed. In the payment order in electronic form and on paper, the beneficiary's bank indicates the date of execution in the manner prescribed for the "Date" variable, that is, in numbers in the format established by the bank.

In accordance with paragraph 1 of Article 6 of the Federal Law of 06.04.2011 No. 63-FZ "On Electronic Signature", an electronic document equivalent to a paper document signed with a handwritten signature is information in electronic form signed with a qualified electronic signature (can be used in any legal relations in accordance with the legislation Russian Federation, except for the case when federal laws or regulatory legal acts adopted in accordance with them establish a requirement for the need to draw up a document exclusively on paper).

Thus, the original of the payment order is formed in a single copy either in electronic form or on paper. Consequently, the original (original) of the payment order generated in electronic form is the electronic document itself, drawn up in the format established by the Bank of Russia and signed with a qualified electronic signature. A printed copy of such a document on paper is a copy of the original document in electronic form.

For the purposes of confirming the execution of a payment order, its copy must be certified by the bank's stamp and the signature of an authorized person.

When making settlements, the payment order acts as an order of the account holder (payer) to the bank serving him to transfer a certain amount of money to the account of the recipient of funds opened with this or another bank. In this case, this order is at the same time a settlement document.

The payment order is executed by the bank within the time period stipulated by the legislation, or established by the bank account agreement. In this case, the signatures of persons entitled to sign settlement documents, and the seal imprint, declared in the card with samples of signatures and seal imprints, are carried out only on the first copy a payment order submitted to the bank.

In accordance with the established procedure for carrying out transactions between the respondent bank and the correspondent bank, an agreement must be reached on the rules for the exchange of documents and the form of the register of upcoming payments with the enumeration of the necessary details for making settlement transactions, the method and procedure for its transfer (on paper or in the form of electronic document).

To sign payment orders prepared in the form of an electronic document, within the framework of the applied forms of non-cash settlements, it is allowed to use an electronic signature, an analogue of a handwritten signature and (or) certification with codes, passwords and other means, allowing to confirm that the order was drawn up by the payer or an authorized person, in accordance with the requirements of the legislation and regulations of the Bank of Russia.

Settlements by payment orders are made for the purposes stipulated by legislation or an agreement, including for payment for delivered (released) goods, work performed or services rendered, transfer of funds to budgets of all levels and extra-budgetary funds, loan repayment, etc.

The obligations of the payer to pay the amount of money arise from a civil contract between the payer and the recipient of funds (hereinafter referred to as the main contract), which provides for payment by non-cash means. In accordance with the terms of the main agreement, payment orders can be used for prepayment or for implementation recurring payments. At the same time, banks are not bound by the terms of the main agreement. Mutual claims on settlements between the payer and the recipient of funds, except for those that have arisen through the fault of banks, are resolved in accordance with the procedure established by law without the participation of banks. In other words, in case of non-receipt of funds under the executed main contract, the recipient has the right to demand the payment only from the paying organization, even if the payer's bank claims to have transferred the funds to the recipient's bank.

An essential circumstance that must be taken into account when making settlements with payment orders is the difference between the concepts of "acceptance for execution" (acceptance) and "execution" of a payment order. The fact is that if the order of the payer in accordance with paragraph 3 of Art. 864 of the Civil Code of the Russian Federation is executed by the bank if funds are available on the payer's account, then the named settlement documents are accepted for execution by the bank regardless of the availability of funds in the payer's account.

The last copy of the payment order accepted for execution is returned to the payer. As a confirmation of acceptance in the field "Bank notes" on the last copy, the bank's stamp, the date of acceptance and the signature of the responsible executor are affixed.

In case of insufficient funds in the bank account of the payer - a legal entity, individual entrepreneur, individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, a credit institution after monitoring the adequacy of funds in the bank account (repeatedly or once) orders are not accepted by the bank for execution and are returned (canceled) to the senders of orders not later than the working day following the day of receipt of the order or after the day of receipt of the payer's acceptance, with the exception of:

• - orders on the transfer of funds to the budgets of the budgetary system of the Russian Federation, as well as orders of the same and previous order of writing off funds from a bank account, established by federal law;
• - orders of claimants of funds;
• - orders accepted by the bank for execution or submitted by the bank in accordance with the agreement.

The specified orders accepted for execution are placed by the bank in the queue of orders not executed on time for further monitoring of the sufficiency of funds in the payer's bank account and execution of orders on time and in the order of priority for debiting funds from the bank account, which are established by federal law.

The bank's mark on the date of debiting the funds from the payer's account in the field "Debited from the account."

According to and. 2.14 of Regulation No. 383-P, the payer has the right to revoke his payment order. The revoked payment orders are returned to the payer.

A reliable confirmation of the fact of payment made under the payment order is the receipt by the counterparties of a bank statement indicating the amount credited. The bank statement shall be submitted by the bank within the time frames stipulated by the bank account agreement, on paper, including in cases where settlements were made in electronic form.

The ways in which a payment order is used for the purpose of deception and abuse of trust can generally be divided into two main groups.

the first - the use of payment orders as a fictitious settlement document that has no real filling in cash;

the second - the use of a fake payment order to steal funds in the organization by transferring them from the organization's account to other accounts.

The use of payment orders as a fictitious settlement document that has no real filling in cash.

Committing deception in this way is intended to create the victim's conviction that the payment has been made. A fictitious payment order can be executed on behalf of a fly-by-night company based on lost documents. Such a company opens a bank account with a minimum or zero cash balance. The client does not have the ability to check the real state of the counterparty's account through the bank, since the named information in accordance with Art. 26 of the Federal Law "On Banks and Banking Activities" constitutes banking secrecy.

Subsequent actions of the criminals include the conclusion of an agreement for the purchase of a consignment of goods with non-cash payment. A significant circumstance contributing to deception is the established practice of business turnover, according to which goods are released upon presentation of the last copy of a payment order with a bank mark on the acceptance of the settlement document for execution.

By sending the bank an order to transfer funds as payment for the released goods, the fraudsters have no real intention to pay. As evidence of an imaginary transfer of funds, they demonstrate to the supplier (recipient) the mentioned last copy of the document with the above bank mark.

As another variant of deception, criminals use a completely fake payment order, including the bank's mark of acceptance for execution. In some cases, such a forgery can be performed on behalf of a real organization with its original details. In other cases, the payment order may contain the details of a non-existent organization, but with a genuine bank note of acceptance for execution. We are talking about facts when a bank (also misled) opens an account for a fictitious company that has not even passed the formal state registration procedure.

Using this method of deception, a group of fraudsters stole goods from eight Perm firms. When making fake payment orders, the scammers indicated the account of the Perm bank, through which the supplier company had already received money from customers more than once. They copied forms and logos from banking sites, and ordered stamps from private engraving workshops.

The goods were received by power of attorney by a hired driver who was not aware of the true content of the operation.

The criminals' calculation that a company that has many clients and constantly makes trade transactions will miss the shipment of goods without prepayment, and even more so will not call the bank indicated in the payment order and inquire about the client's account, turned out to be correct.

According to law enforcement agencies, this method of deception is used in about 30% of cases of fraud using payment orders. As a rule, the amount of theft (so as not to cause distrust of the future victim) does not go beyond the daily transactions of entrepreneurs-suppliers and ranges from 30 thousand to 70 thousand rubles. However, in some cases, the damage can be much greater. The commission of such a deception is associated with preliminary actions aimed at making the intentions of the imaginary buyers more credible and convincing.

The criminals make the initial transaction for a relatively small amount and pay it accurately. They issue payment orders at the bank, through which the supplier usually conducts settlements with other customers. They "accustom" the victim to their proposed settlement scheme, demonstrate its imaginary advantages and reliability. Then, having gained confidence in the seller, the fraudsters, under one pretext or another (to facilitate and speed up work, etc.), seek the consent of the victim for a minor deviation from the formal requirements of the law and the rules for making transactions. The final stage of deception is the "purchase" of goods for a large amount, and the presentation of a copy of a forged payment order as confirmation of payment. After that, the "buyer" disappears along with the product. Often, the goods are received by a driver hired for this, who is not aware of the essence of the operation. The stolen valuables are unloaded at the agreed place, from where they are subsequently taken away and sold at low prices by other participants in the crime.

In cases where the goods are received by a direct participant in the theft, in addition to a fake payment order, a fake passport and a power of attorney to receive the goods may be presented. This is exactly how a group of criminals acted, who bought meat at one of the meat processing plants in the Saratov region.

Example... A certain R., posing as the director of the Saratov firm "M.", offered the director of the said meat-packing plant D. to sell her to the firm 100 kg of beef. The deal was closed. The next day the firm "M." paid 20 thousand rubles for the products. and got beef. The funds went through the bank and entered the settlement account of the meat processing plant. The fact of payment was confirmed by a copy of the faxed payment order. A few days after the first transaction, R. called D. and said that she was very pleased with the cooperation and was ready to purchase 5 tons of meat for 1 million rubles. She offered the businessman the following settlement procedure: on November 22, the company will transfer 500 thousand rubles to the account of the meat processing plant. The second half of the amount will be brought to the plant in cash after the products are delivered to Saratov. The director of the plant agreed with this proposal. In the morning of November 22, "KamAZ" arrived at the meat-packing plant. R., having called D., sent by fax a copy of the payment order for the transfer of 500 thousand rubles. at the expense of the plant. At the direction of the director, the meat was shipped in full. The deception was discovered after R. did not appear at the meat-packing plant at the agreed time. Only after that did D. decide to check the existence of the original payment order at the bank. The answer was no, the copy of the document turned out to be fake. During the investigation of the criminal case, it was established that the firm "M." is a one-day company established on the basis of a lost passport.

In cases where fraudsters have the necessary internal (insider) information about the implementation by any organization of real settlements for purchased goods using payment orders, as well as the details of settlement documents, deception may consist in the manufacture of forgeries of actually paid payment orders. Then the criminals, ahead of the real payer, receive goods from the supplier using fictitious payment orders and powers of attorney.

The fraudulent methods of fraud described above include the fraudulent use of payment orders for which the funds were transferred, but then recalled back before they were received by the counterparty.

Example... Citizens R., M. and B., having conspired with each other to steal budget funds, entered into exclusive contracts with the administration of one of the regions on behalf of the firms established by them for the supply of foreign medical equipment and medicines to the regional health committee. After the budget money was received into the accounts of their firms, the fraudsters, in order to disguise their criminal intentions, transferred 300 thousand, 500 thousand and 332 thousand dollars as an advance for the supply of medical equipment to two Swiss firms and one German. But, having received copies of payment orders, through two days have withdrawn payments back. A few days later, R. and B. repeated this combination. And then, after collecting all previously received copies of payment orders and attaching a fake payment order to Switzerland in the amount of more than $ 1.8 million, they sent copies of these documents to the regional administration as confirmation of the preparation of deliveries. In fact, the budget money was transferred to the accounts of the foreign company they founded. Having committed the theft, the scammers fled abroad.

The revocation of payment orders as a method of deception can also be used to evade responsibility for illegal actions, to gain time for financial transactions that prevent the return of stolen property.

Using a fake payment order to steal funds by transferring them from an organization's account to other accounts.

To commit fraud in this way, fake payment documents are sent to the bank on behalf of the organization that owns the stolen funds. A fictitious agreement is made as a basis for payment by payment orders. An important fact is that criminals often have insider information about the details of current accounts and some elements of the financial activities of the organization, which is being attacked. Sometimes the crimes are committed directly by the organization's accountants. In one case, the debited funds can be transferred directly to the account of a person who is not aware of the true essence of the transaction, for example, a bank or a depository organization, a supplier of goods (services), etc. in order to obtain from them securities or goods. For the actual receipt of valuables from an uninformed intermediary, counterfeit powers of attorney and passports are used.

In another case, the stolen funds are debited to the account of a specially created one-day company (pseudo-commercial organization), and then cashed and appropriated.

Example... In December 2010, fraudsters submitted to the Bank of Russia OPERA two fake payment orders for 1.25 billion rubles. on behalf of the Pension Fund of the Russian Federation, through which the bank began to transfer money. However, later in the instructions were found fake signatures of employees of the Pension Fund and the press, as well as unused by the Pension Fund budget classification codes. After detecting fraud, the Central Bank of the Russian Federation stopped the transaction and blocked the recipients' accounts.

A type of fraud involving bank employees is the unauthorized crediting of the payer's funds to the current account of an accomplice in the theft of the payer's funds.

Example... Unidentified criminals replaced genuine payment orders received from cash settlement centers in various cities to the Central Bank of the Russian Federation's Main Directorate for Moscow with fake ones with altered recipient accounts and data on the purpose of the payment and introduced them into the settlement system. The funds received by fake payment orders to the accounts of the accomplices in the crime were stolen.

Civil law considers the withdrawal of funds by a bank on a payment order with fake signatures and a seal as an improper performance of transactions on the account. According to Art. 856 of the Civil Code of the Russian Federation, the bank is obliged to reimburse the client for losses caused by unreasonable write-off of funds, in the manner and amount provided for by Art. 395 of the Civil Code of the Russian Federation. As explained by the Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 5 dated April 19, 1999 "On some issues of the practice of considering disputes related to the conclusion, execution and termination of bank account agreements" rules and agreement with the client. In cases of transfer of payment documents to the bank in writing, the bank must check by external signs that the signatures of authorized persons and the seal on the document transferred to the bank correspond to the samples of signatures and seal imprints contained in the card transferred to the bank.

Unless otherwise provided by law or agreement, the bank is responsible for the consequences of the execution of orders issued by unauthorized persons, and in those cases when, using the procedures provided for by the banking rules, it was unable to establish the fact of issuing orders by unauthorized persons.

In cases where settlements by payment orders are carried out in electronic form, a genuine analogue of an electronic signature, stolen by the criminal or entrusted to him, can be used to make a forged payment order.

• See: Federal Law No. 1-ФЗ dated 10.01.2002 "On Electronic Digital Signature" (valid until June 30, 2013), as well as Federal Law dated 06.04.2011 No. 63-Φ3 "On Electronic Signatures" (entered into force from April 8, 2011).
• See: Kommersant-Daily. 1999.14 May.
• See: Resolution of the Presidium of the Supreme Of the Arbitration Court RF dated 24.12.1996 No. 3058/96.

Every month we receive receipts for payment of housing and communal services, electricity, telephone, major repairs. However, instead of a legal payment, for example, from a management company, a citizen who does not suspect a dirty trick can pull out a receipt from fraudsters from the mailbox. The fake document, as expected, will indicate the personal data of the owner of the apartment, and the footage of the living space, and maybe even the exact indicators of water or light meters. Here are just the details in the so-called receipt will be the details of the swindlers, and by transferring money to them for the "communal", the owner will then still pay the debt for the apartment.

So, recently it became known that in Volgograd swindlers are spreading fake payments for the urgent replacement of electricity meters, allegedly in connection with the expiring date of the state verification of metering devices. And Chelyabinsk pensioners receive fake payments for the "communal". Crimeans were sent fake documents for overhaul of garages.

How to calculate a fake receipt and where to complain about scammers? Understood AiF.ru.

What should be on the alert in the receipt?

Amateurs scammers rarely have access to a true database of homeowners in a particular area, so they act at random: they can indicate the wrong initials of the apartment owner in the payment order or not indicate them at all. Therefore, you should always pay attention to whether the payer's full name is written in the payment order.

Another frankly weak point of the swindlers is the lack of knowledge of the exact area of ​​the apartment, from the owner of which they expect to get money. This means that the column with the area of ​​housing may contain incorrect information or be empty.

The lack of an individual code by which utility bills are paid can also give out scammers. If the received payment suddenly did not have this code, it is highly likely that you are in front of a fake.

And the main criterion by which you can recognize a fake receipt is the details of the payee. “Incorrect details of the payee are the bank details of the organization providing utilities. Compare the details of the questionable receipt with the information on the previous receipts. The exact details of the payee can also be found in the agreement between the payer and the payee (for example, an agreement with the management company) or by contacting the appropriate organizations providing public services, ”says lawyer, partner of the law firm SILA International Lawyers Ekaterina Yakovleva.

What to do if a counterfeit payment is found?

- Call the resource supplying company and check if the details of the payment documents have changed. During the call, by the way, you can specify the amount to be paid. If you are told a different amount than the one indicated in the payment document, then, most likely, the received payment is illegal.

- If the details of the resource supplying organizations have not changed, and the amount payable differs from the one indicated in your payment document, firstly, inform the management company about the fact of fraud. And secondly, contact law enforcement agencies with a statement about falsification of documents and / or fraud. Law enforcement agencies will initiate a criminal case and help you find fraudsters.

- You can avoid meeting fraudsters by paying for utilities through the portal of public services or through the Internet bank, where a template with your data and the data of the management company is saved.

What should be in every receipt

Remember that each payment document must contain the following information:

- Surname, name and patronymic of the owner of the living space.

- Individual payer's code.

- The exact area of ​​the premises in accordance with the title documents (in other words, in accordance with the title deed or social contract).

- Details of the payee. They might be Management Company, TSN, an energy company, in a word, an organization that provides housing and communal services. The details include: current account, TIN, correspondent account, BIK.