Fіnansove right - Vіhrov OP

3. The procedure regulyuvannya vіdnosin at vіdkrittі rahunkіv in bankіvskih Set

Chinne zakonodavstvo i normativnі acti Natsіonalnogo Bank of Ukraine zobov'yazuyut Yurydychna osіb, zareєstrovanih vstanovlenomu in order sub'єktіv pіdpriєmnitskoї dіyalnostі, that place the INSHI organіzatsії, Square od vlasnostі forms, that gromadyan, SSMSC toil ob'єkti opodatkuvannya i zobov'yazanі splachuvati podatki , zberіgati vіlnі Costa install on a credit rahunkah i provoditi rozrahunki mainly in bezgotіvkovіy formі.

Rahunki for zberіgannya koshtіv i zdіysnennya vsіh vidіv rozrahunkіv Credit that kasovih operatsіy, vіdkrivayutsya, yak usually in ustanovі bank for mіstsem reєstratsії pіdpriєmstva, abo at whether Money Does Bank of Ukraine for Zgoda storіn.

Vіdnosini scho vinikayut mіzh banks klієntami i, s drive vіdkrittya rahunku in kreditnіy ustanovі i obslugovuvannya vlasnika rahunku Bank, toil, yak i usі vіdnosini scho vinikayut s dіyalnostі bankіv folding character.

Hoca komertsіynі banks not to nalezhat vikonavchih organіv Vlady derzhavі, the stench is not zvichaynі pіdpriєmnitskі structure. In svoїy dіyalnostі stink chіtko i poslіdovno vikonuyut pripisi zakonodavstva i Normative aktіv Natsіonalnogo Bank of Ukraine.

Zgіdno s statte 24 Law of Ukraine "About pіdpriєmstva in Ukraine" pіdpriєmstvo Got right vіdkrivati ​​potochnі rahunki for zberіgannya koshtіv i zdіysnennya vsіh vidіv operatsіy at whether Money Does Bank of Ukraine abo іnshoї powers in order vstanovlenomu Natsіonalnim bank. Vlasnik rahunku zobov'yazany povіdomiti about vіdkrittya abo zakrittya rahunku not pіznіshe 3 dnіv podatkovih body de vіn oblіkovuєtsya yak paysite podatku. Especially GOSTR tse power staє infections, if allowed pіdpriєmstvam mother not one, but two Pokey scho rahunki one s yakih i vvazhaєtsya mainly on nomu oblіkovuєtsya zaborgovanіst, yak spisuєtsya bezspіrnomu in order.

Law of Ukraine "About banks that bankіvsku dіyalnіst" nadaє sub'єktam pіdpriєmnitskoї dіyalnostі Vibor right bank. Ale banks vіdkrivayut potochnі rahunki Yurydychna that fіzichnim ladies sub'єktam pіdpriєmnitskoї dіyalnostі deprivation of minds pred'yavlennya them kopії document scho pіdtverdzhuє vzyattya їh on podatkovih Obl_k. Yakscho bank vіdomo scho vlasniki rahunkіv namagayutsya uhilitisya od Splat podatkіv i zborіv, vіn zobov'yazany on vimogu podatkovih body Nadachi іnformatsіyu on protyazі troh dnіv about nayavnіst rahunkіv, vіdkritih on іm'ya sub'єktіv pіdpriєmnitskoї dіyalnostі.

Zgіdno s Decree of the President of Ukraine od 1998 roku 21 sіchnya "About zaprovadzhennya regime zhorstkogo obmezhennya budgetary vidatkіv that іnshih Reigning vitrat, come in schodo zabezpechennya nadhodzhennya dohodіv to budget i zapobіgannya fіnansovіy krizі" usі sub'єkti pіdpriєmnitskoї dіyalnostі, SSMSC vіdkrivayut rahunki banks goiters' yazanі povіdomlyati about tse podatkovі bodies. Operatsії for tsimi rahunkami provoditimutsya tіlki pіslya otrimannya Notification od podatkovih authority about vzyattya Tsikh rahunkіv on Obl_k.
Holds Pravlіnnya Natsіonalnogo bank 18.12.1998 p. zatverdzheno Іnstruktsіyu "About vіdkrittya rahunkіv banks that have natsіonalnіy іnozemnіy valyutі". Natsіonalny Bank of Ukraine do not have bere bezposerednoї uchastі vіdkrittі rahunkіv and vstanovlyuє suvorі rules vіdhoditi od yakih not toil right komertsіynі banks. Komertsіynі banks keruyuchis Natsіonalnogo bank rules ukladayut s klієnturoyu Treaty on pіdstavі Claim ostannіh about vіdkrittya i obslugovuvannya bankіvskogo rahunku. Klієnt in svoїy zayavі not Got the right to vistavlennya whether yakih "dogovіrnih 'minds. Vіn zvertaєtsya s Prokhanov vіdkriti (more precisely, precisely the budgetary chi deposit) rakhunok on pіdstavі іnstruktsії Natsіonalnogo Bank of Ukraine, vіdomoї Yomou i takoї, scho Got obov'yazkovu for Demba force vkazuyuchi, SSMSC rahunki vіn Got i yakih in banks.

Tobto, tsі vіdnosini Je not purely tsivіlnopravovі and іz digit vplivom fіnansovo legal. Especially Tse poyasnyuєtsya legal nature Natsіonalnogo Bank yak central authority vikonavchoї Vladi.

Rahunki vіdkrivayutsya s allowed kerіvnika place the jar. Klієntam bank vіdkrivayut potochnі, potochnі byudzhetnі that depozitnі in natsіonalnіy valyutі and takozh potochnі that depozitnі in іnozemnіy valyutі.

The procedure for conducting operatsіy on rahunkah not viznachaєtsya contract and regulyuєtsya zakonodavstvom i norms Natsіonalnogo Bank of Ukraine.

Potochnі rahunki vіdkrivayutsya for zberіgannya penny koshtіv that zdіysnennya vsіh vidіv operatsіy s them. W Flow rahunkіv fіnansuyutsya takozh vlasnі require Tsikh SET that organіzatsіy viplata salaries that platezhі her, vitrati on sotsіalnopobutovі require toscho.

Byudzhetnі potochnі rahunki vіdkrivayutsya pіdpriєmstvam that їh vіdokremlenim pіdrozdіlam in razі, Yakscho їm vidіlyayutsya Costa h for rakhunok sovereign budget for abo mіstsevogo tsіlovogo vikoristannya.

Depozitnі rahunki vіdkrivayutsya on pіdstavі ukladenogo deposit agreement mіzh vlasnikom rahunku i set the jar on the lines of the one on viznacheny platnіy osnovі.

Natsіonalny Bank of Ukraine vstanoviv order vіdkrittya rahunkіv that perelіk dokumentіv, SSMSC podayutsya for tsogo in the bank:

a) Claim vstanovlenogo zrazka, pіdpisanu kerіvnikom that bunt accountant (Je Yakscho taka tenements in organіzatsії);

b) kopіyu svіdotstva pro Reigning reєstratsіyu in organі derzhavnoї vikonavchoї Vladi abo іnshomu organі, upovnovazhenomu zdіysnyuvati Reigning reєstratsіyu, zasvіdchenu notarіalno;

g) notarіalnu kopіyu nalezhnim rank zareєstrovanogo Statute;

d) kartka іz zrazkami pіdpisіv osіb Yakimov vіdpovіdno to ustanovchih dokumentіv zayavnika nadane right Persha that another penny pіdpisu dokumentіv;

e) kopіyu document scho pіdtverdzhuє vzyattya pіdpriєmstva on podatkovih Obl_k, zasvіdchenu podatkovih body abo notarіalno;

h) dovіdku about reєstratsіyu in the Pension Fund bodies;

g) kopіyu dovіdki about bringing in pіdpriєmstva Єdiny Reigning reєstr i organіzatsіy of companies of Ukraine.

h) document scho pіdtverdzhuє reєstratsіyu pіdpriєmstva of Quality in paysite sotsіalnih INSURANCE platezhіv.

Fіzichnі individuals for vіdkrittya stream rahunka podayut at Bank takі documents:

a) declare about vіdkrittya rahunka, pіdpisanu pіdpriєmtsem;

b) a document scho posvіdchuє lady;

c) dogovіr on vіdkrittya that obslugovuvannya rahunka mіzh to establish that The Citizen Bank;

g) notarіalno zasvіdchenu kartka іz zrazkom pіdpisu;

d) kopіyu dovіdki about prisvoєnnya іdentifіkatsіynogo rooms paysite podatku.

Bankіvskі rules peredbachayut order vіdkrittya timchasovih rahunkіv gospodarskim tovaristvam for zarahuvannya koshtіv, scho making for formuvannya statutory fund. Claim for vіdkrittya timchasovogo rahunku pіdpisuє lady yakіy zagalnі Zborov doruchili oformiti document and s organіzatsії tovaristva. Prior Claim dodaєtsya notarіalno zasvіdchena kopіya ustanovchogo contract. Pіslya reєstratsії tovaristva i nadannya Yomou Yomou status yuridichnoї individuals vіdkrivaєtsya postіyny precisely rakhunok for vіdkrittya yakogo the bank podayutsya neobhіdnі documents.

Gromadyanam vіdkrivayutsya takozh vkladnі rahunki agreement on pіdstavі s vidacheyu їm loose dokumentіv in viglyadі oschadnoї books Oschadny sertifіkatu abo іnshogo document scho zasvіdchuє ukladennya s bank agreement Oschadny contribution.
In bankіvskih Set Ukraine vіdkrivayutsya rahunki predstavnitstvam that postіynim predstavnitstvam Yurydychna osіbnerezidentіv dvoh tipіv "H" is the "P".

Rakhunok type "H" vіdkrivaєtsya predstavnitstvom Yurydychna osіbnerezidentіv, SSMSC predstavlyayut їh Interests in Ukraїnі i do not zaymayutsya pіdpriєmnitskoyu dіyalnіstyu on teritorії Ukraine. For vіdkrittya rahunku type "H" predstavnitstvo guilty will win іndivіdualnu lіtsenzіyu in Krymska respublіkanskomu, to Kiev i chi oblastі oblasne upravlіn Natsіonalnogo bank.

Costa s rahunku type "H" vikoristovuyutsya tіlki for utrimannya predstavnitstva.

Rakhunok type "P" vіdkrivaєtsya on pіdstavі іndivіdualnih lіtsenzіy upovnovazhenim bank roztashovanim on teritorії Ukraine, postіynim predstavnitstvam іnozemnih kompanіy, fіrm, mіzhnarodnih organіzatsіy, stvorenim at whether yakіy organіzatsіynіy formі without status yuridichnoї individuals through SSMSC povnіstyu abo chastkovo zdіysnyuєtsya pіdpriєmnitska dіyalnіst non-resident on teritorії Ukraine.

Bankіvskі rahunki in іnozemnіy valyutі podіlyayutsya on:

potochnі;

depozitnі.

Potochnі rahunki priznachenі for rozrahunkіv in bezgotіvkovіy i gotіvkovіy іnozemnіy valyutі for precisely torgovelnimi i netorgovelnimi operatsіyami in furrows chinnogo zakonodavstva.

Residents i nonresidents Yurydychna that fіzichnim ladies upovnovazhenimi banks mozhut vіdkrivatisya depozitnі rahunki in іnozemnіy valyutі on pіdstavі ukladenogo deposit contract is the bank mіzh klієntom on Pevnyi termіn.

Yakscho precisely rakhunok in іnozemnіy valyutі vіdkrivaєtsya in to train bank rakhunok de vіdkrito in Natsіonalnіy then dokumentіv package SSMSC vzhe Je in the bank, suddenly podaєtsya (krіm said at vіdkrittya rahunku that kartka іz zrazkami pіdpisіv that vіdbitkom seals).

Pіdpriєmtsyam-fіzichnim ladies potochnі rahunki in іnozemnіy valyutі vіdkrivayutsya pіslya upovnovazheny filed in the Bank:

said kopії svіdotstva pro Reigning reєstratsіyu yak pіdpriєmtsya;

notarіalno zasvіdchenoї kartka іz zrazkom pіdpisu;

notarіalno zasvіdchenoї kopії posvіdki residence, vidanoї authorities vnutrіshnіh right (for osіb, scho not Je gromadyanami Ukraine).

Rozrahunkovі pravovіdnosini not mozhna vvazhati tsіlkom samostіynimi. Pong Matching od zobov'yazan, SSMSC vinikayut mіzh sub'єktami pіdpriєmnitskoї dіyalnostі. Ale rozrahunkovі vіdnosini not regulyuyutsya tіlki agreements mіzh pіdpriєmtsyami, stink pіdporyadkovuyutsya bankіvskim rules Sered yakih domіnuyut fіnansovo-pravovі pripisi.

In rozrahunkovih pravovіdnosinah take fate kіlka sub'єktіv, mіnіmum three (Yakscho i vlasnik rahunku, s yakogo Provadia platіzh, i oderzhuvach koshtіv takozh Got rakhunok in tsomu Well jar) and, yak usually Vier: vlasnik rahunku platnik i bank scho yogo obslugovuє, vlasnik rahunku scho otrimaє platіzh, i bank scho yogo obslugovuє. OAO All sub'єkti pov'yazanі mіzh themselves agreements tsivіlnopravovimi: platnik i oderzhuvach koshtіv, vlasniki rahunkіv i s banks, scho їh obslugovuyut, contracts for rozrahunkovokasove obslugovuvannya. Ale OOO All stink pіdkoryayutsya vimogam zakonodavstva.

Zgіdno s Holds Verkhovna Rada of Ukraine od 25.06.1993 p. "About standard obertannya platіzhnih dokumentіv in Ukraine" zarahuvannya abo writedowns on koshtіv rahunkah obsession for platіzhnimi documents zdіysnyuєtsya day їh nadhodzhennya. Krіm of zgіdno s sheet Natsіonalnogo bank od 11.02.1994 p. rozrahunkovі document SSMSC nadіyshli pіslya operatsіynogo day vikonuє Bank on the following day.

Wrong zarahuvannya (write-off) koshtіv for rahunkami klієntіv Tyagny yourselves torn down strokіv platezhіv i vіdpovіdalnіst for tse vinnih and the Same: SPLAT penі have Reigning budget for Leather day zatrimki in rozmіrі 5% sumi payment s obslugovuyuchogo bank i s vіdpravnika koshtіv 2% sumi payment . Yakscho pomilkovo zarahovanі in Costa p'yatidenny lines povernenі not, then s i head accountant kerіvnika podatkovih іnspektsієyu styaguєtsya penalty in rozmіrі dvoh neopodatkovuvanih mіnіmumіv salary.

Krіm of zgіdno s Іnstruktsієyu NBU "On bezgotіvkovі rozrahunki in Ukraїnі in natsіonalnіy valyutі" torn down for vikonannya penny zobov'yazan Bank Nese vіdpovіdalnіst before klієntom rozmіrі at 0.5% per day of skin stitching, Yakscho bіlshy rozmіr penі peredbacheny not have to hold dogovorі kasovorozrahunkovih operatsіy.

Tse i rozpovsyudzhuєtsya on vipadki podatkovih platezhіv population in the budget through the Savings Bank. On pіdstavі kvitantsії, yak paysite vidayut, i doruchaєtsya ustanovі bank pererahuvati Costa to the budget. Oschadbank not Got right pererahuvati doruchenu scrip budget pіznіshe troh dnіv.

W 1997 roku 14 sіchnya typing chinnostі Law of Ukraine "About vіdpovіdalnіst for nesvoєchasne vikonannya penny zobov'yazan" od 22.11.96 p., Yaky regulyuє vіdnosini mіzh paysites i otrimuvachami koshtіv, ale at tsomu Zakonі peredbachena i vіdpovіdalnіst bankіv, SSMSC zatrimuyut groshovі nadhodzhennya. Banks in such vipadkah splachuyut penalty in rozmіrі, yaky peredbacheny in dogovorі to conduct rozrahunkovokasovih operatsіy, ale not vische podvіynoї oblіkovoї NBU rate, yak dіyala in perіod for yaky viplachuєtsya penalty.

In vipadkah, if bankvіdpravnik platіzhnih dokumentіv perevischuє line prohodzhennya platezhіv, vіdpravnik koshtіv Mauger win a penalty from the bank s rozmіrі podvіynoї oblіkovoї NBU rate od sumi nesplati day for Leather stitching.

Vlasnik rahunku vіlno rozporyadzhaєtsya svoїmi Costa.

Zakrittya rahunku to install bankіv Mauger vіdbutisya:

pіdstavі to Claim vlasnika rahunku;

on pіdstavі rіshennya authority on law yaky very hard funktsії schodo lіkvіdatsії abo reorganіzatsії pіdpriєmstva;

on pіdstavі rіshennya court abo gospodarskogo court about lіkvіdatsіyu pіdpriєmstva chi yogo viznannya bankrutom;

on іnshih pіdstavah, peredbachenih chinnim zakonodavstvom Ukraine chi contract mіzh install jar i vlasnikom rahunku.

For svoїm Bazhanov Bank Closed-rakhunok klієnta not Mauger. Bank Mauger rozіrvati dogovіr s klієntom i Tse bude viznavatisya pіdstavoyu for zakrittya rahunku. Odnієyu s reasons rozіrvannya bank agreement s klієntom Mauger Buti vіdsutnіst operatsіy on rozrahunkovomu rahunku protyagom Pevnyi line. Yakscho klієnt vіdmovlyaєtsya Closed-propozitsіyu rakhunok on the bank, the bank Mauger porushiti the right arbіtrazhnomu sudі about rozіrvannya agreement on rozrahunkovokasove obslugovuvannya. Without Zgoda vlasnika not mozhna Closed-budgetary rakhunok.