The nuances of non-cash and cash payments. Cash or cashless payments? Pros and cons

Cash has more than a long history. The first samples of cash in the form of coins appeared more than 2.5 thousand years ago in the territory of modern Turkey, in the Lydian state. But the coins received wide circulation about 450 BC in Persia, when King Darius replaced them with skins, ingots of metals, shells, cattle, etc., which were usually used as money. Paper money appeared almost 800 years after the invention of paper. at the end of the first millennium AD, in China (910), where they received mass circulation.

Today, the term “cash” means coins and banknotes that are issued by the Bank of Russia in accordance with the legislation of the Russian Federation. The central bank of the country has the exclusive right to issue cash; counterfeiting of money is prosecuted in accordance with the Criminal Code of the Russian Federation.

Cash is a means of payment mainly for individuals (citizens) who do not carry out entrepreneurial activities, i.e. for those cases when a person buys something for himself personally. Some large cash transactions are subject to control (for example, if you bought for yourself securities in the amount of more than 600 thousand rubles and paid in cash).

A significant part of the operations carried out between enterprises and organizations (legal entities) or organizations and citizens in the implementation of entrepreneurial activities should be carried out in a non-cash manner.

At the same time, both cash and non-cash money can be used for settlements between legal entities and individuals. At the same time, enterprises conduct cash transactions in accordance with regulatory documents regulating, among other things cashless payments when paying with bank cards, when, after reading the information on the card, a check is issued to the buyer.

Unlike cash turnover, non-cash payments are carried out only through authorized credit organizations by way of issuing a check, collection operation or letter of credit.

Cash and non-cash payments have their own advantages and disadvantages. The disadvantages include the fact that many institutions and institutions in our country do not yet support settlements with individuals. That is, in most small outlets, the population cannot buy goods by bank transfer. The number of fraudulent transactions carried out with non-cash payments by cards does not decrease from year to year. Dishonest waiters in a restaurant, for example, can write off an amount greater than the one for which the services were rendered on the card. ATMs often have readers that allow fraudsters to steal from cards.

On the other hand, the card allows you to carry large amounts of money with you in the form of an electronic record. If it is lost and blocked on time, nothing happens to the money on the account, unlike lost or damaged coins or banknotes - although the Bank of Russia accepts worn out and damaged paper cash on certain conditions.

Russian reality assumes that a person should always have cash with him for small payments. And the farther from large cities, the higher the need for cash. However, carrying large amounts of money with you is not always safe (and this is a big shortage of cash), therefore, in addition to coins and paper money, it is better to have a bank card that has a wide network of ATMs and branches where you can always withdraw the required amount.

Glossary of terms

To the topic"Culture of speech as a discipline."

Argo - this, in contrast to the jargon, to one degree or another secret a language created specifically in order to make the speech of a given social group incomprehensible to outsiders. Therefore, it is preferable to use the phrase "thieves 'argo", "argo ofeni" - vagrant traders in Russia in the 19th century, rather than "thieves' jargon", "offeni's jargon".

Dialects - territorially fixed varieties of the national language (Siberian old-timer dialects, Arkhangelsk dialects, etc.). VI Belikov and LP Krysin note that “territorial localization is only one of the characteristic features of this subsystem of the national language”. They name the following features of the dialect: “1) social, age-related and partly sexual limitations of the circle of dialect speakers (these are mainly rural women of the older generation); 2) limiting the scope of using the dialect to family and everyday situations; 3) education semi-dialectsas a result of interaction and mutual influence of various dialects and the related restructuring of relations between elements of dialect systems; 4) leveling the originality of dialect speech under the influence of the literary language (through the media, books, the education system, etc.). "

Communicative motivation - this is a level of awareness of the causality of language, which correlates language as a system of signs with (1) external factors of its speech organization and (2) the inner world of a person.

The communicative aspect of speech culture - a direction that develops ideas of rhetoric and functional stylistics. E.N. Shiryaev identifies three main theoretical problems of the culture of speech in the communicative aspect: 1) the goals of communication, 2) the pragmatic conditions of communication, and 3) the rules for the production of texts (models of choice and organization of language means) dictated by the goal and conditions.

A culture of speech is such a choice and organization of linguistic means, which in a certain communication situation, subject to modern linguistic norms and communication ethics, can provide the greatest effect in achieving the set communication tasks.

Literary language is called the historically established higher (exemplary, processed) form of the national language, which has a rich lexical fund, an ordered grammatical structure and a developed system of styles. The main features of the literary language: 1) processing; 2) normalization, i.e. the presence of certain norms of word use, stress, pronunciation, etc. (moreover, these norms are stricter than in dialects), the observance of which is generally binding, regardless of the social, professional or territorial affiliation of native speakers; 3) codification, i.e. the consolidation of these norms in dictionaries, reference books, grammars, other forms of the national language may have their own norms, but they are not fixed; 4) relative stability, i.e. striving for sustainability, for the preservation of the general cultural heritage and literary and book traditions; 5) availability of oral and written forms; 6) polyfunctionality, which determines the flexibility of the literary language system. stylistic wealth, consisting in the abundance of functionally justified variant and synonymous means, as well as the adaptability of the LA not only to designate the entire amount of knowledge accumulated by mankind, but also to implement abstract, abstract thinking determines the selection of the main forms of literary and colloquial literary. in turn, book speech demonstrates functional and stylistic stratification into scientific, official, business, journalistic, and artistic speech; 7) obligatory for all native speakers.

The normative aspect of speech culture - a direction that studies the problems of normalizing the literary language as a tool of culture. ON. includes in the subject of its consideration (1) knowledge of the norms of oral and written literary language (rules of pronunciation, stress, word usage, grammar, stylistics), (2) the ability to use the expressive means of language in various conditions of communication.

Vernacular - this is the speech of an uneducated and semi-educated urban population, who do not own literary norms. The social base of common speech is vague and uncertain. Nowadays, it consists not only of separate layers of the urban population (urban vernacular), but also of the inhabitants of the villages, whose speech has largely moved away from the archaic type of dialect. But in both cases, vernacular is the speech of people who have not sufficiently mastered the literary language. It is characterized by a set of linguistic forms that violate the norms of the literary language. Common speech differs from territorial dialects in that it is not localized within certain geographical frameworks, but from the literary language (including colloquial speech, which is a variety of it) - in its non-codification, abnormality, and the mixed nature of the linguistic means used.

Speech activity - the type of activity, which is characterized by a subject motive, purposefulness, consists of several successive phases - orientation, planning, implementation of the speech control plan (L. S. Vygotsky). Speech activity is realized in such basic forms as listening, speaking, reading, writing (writing). These types of speech are considered as the main types of human interaction in the process of verbal communication.

Speech communication - this is a motivated live process of interaction between the participants of communication, which is aimed at the implementation of a specific, life goal setting, proceeds on the basis of feedback in specific types of speech activity.

Speech - the implementation of a language that reveals itself in it and only through it fulfills its communicative purpose. Speech is understood as the process itself (speech activity) and its result (speech texts, oral or written).

Social dialects (jargons) - the language of social and professional groups of people united by a common occupation, interests, social status, etc. In the textbook "Sociolinguistics" V. I. Belikov, L. P. Krysin noted that "sociolects are not integral systems communications. These are precisely the features of speech - in the form of words, phrases, syntactic structures. The basis of sociolects - vocabulary and grammatical - usually differs little from that characteristic of a given national language. "

Ethical aspect of speech culture - a direction related to the discussion of issues of speech behavior of a linguistic personality (norms of speech etiquette), as well as the influence on the speech portrait of a carrier of a literary language of other cultural traditions (elements of substandards).

Tongue - 1) a system of objectively existing, socially fixed signs and rules for their use and compatibility; 2) any specific language as a real sign system used for communication in a certain society in a certain space and at a certain time, as one of the implementations of language in general, for example, the modern Russian language.

On the topic "Orthoepic and accentological norms of the modern Russian literary language"

High (full) style used on special occasions; it is characterized by a slow pace, careful pronunciation. In this case, the speaker sets himself some special additional tasks, for example, seeks to emphasize the importance of what is being reported, to attract the attention of listeners, etc.

Reduction law - the main orthoepic norm when pronouncing vowel sounds. According to him, in oral speech, only stressed vowels are pronounced in accordance with the phonetic norm, vowels in an unstressed position are pronounced less clearly and for a long time (in this case, they speak of quantitative reduction ), and sometimes completely replaced by other vowel sounds ( high-quality reduction ). In literary pronunciation, the consequence of the law of reduction is acane (vowels [a] and [about] at the beginning of the word without stress and in the first pre-stressed syllable are pronounced as [a]: vegetable garden - [a] g [a] pabout d, in other unstressed syllables in place about and a after solid consonants, a short (reduced) sound is pronounced, which is conventionally designated by the letter [b]... For example: milk - m [b] loco, watchman - side [b] f) and hiccup (match all vowel sounds except [y], in the first pre-stressed syllable after soft consonants in sound [and] with a touch [uh], which is usually denoted as follows: [and eh ] ... Therefore we say riveras p [and eh ] ka, a pennyas n [and eh ]So).

Moscow pronunciation - the way of pronunciation typical of the inhabitants of Moscow, recognized as the pronunciation norm of the Russian literary language. M. p. did not arise immediately, but evolved over the centuries. In the 19th century. the pronunciation norms of the literary language are already fully determined by the living Moscow speech. These norms are characterized by akanem, pronunciation of e after soft consonants before hard ones in place under stress, pronunciation of p plosive and a number of other features. By the end of the 19th century. in M. p. some features became exemplary, the existence of which is called "old Moscow pronunciation": the pronunciation of words with p soft, for example, ne [p "] vy, four [p"] g, ve [p "] x. Pronunciation of the reflexive suffix -s, - sya in verbs of the past tense and in the imperative mood as hard (contrary to spelling), etc. Since the end of the 19th century, the verb has undergone many changes, but retained all the main features.

Neutral pronunciation style – it is speech in a normal, ordinary environment, at an average pace, with a calm state of the speaker who wants to convey or receive any information. The speaker does not set himself any additional tasks: to express his feelings, to emphasize something.

Accent norms (or accentological ) in Russian are diverse and, as a rule, cause a lot of difficulties, which is associated with diversity and mobility Russian accent. The diversity is manifested in the fact that the stress can fall on any syllable (first, second, third, etc.), and mobility - in the fact that in the same word, when its shape changes, it can move from one syllable to another, for example: raft - raft, language - language.

Orthoepy - a set of rules for oral speech, ensuring the unity of its sound design in accordance with the norms of the national language, historically developed in the literary language. Orthoepy studies variants of pronunciation norms of the literary language and develops orthoepic recommendations, rules for the use of these variants.

Petersburg pronunciation - a set of features of the articulation of speech sounds, characteristic of the inhabitants of St. Petersburg and forming a variant of the pronunciation norm of the Russian literary language. P. p. formed on the basis of the Moscow dialect, primarily under the influence of the severnorus surrounding Petersburg - Petrograd - Leningrad. dialects. Some of the signs of P. p. can be explained by the influence of spelling. For P. p. the following orthoepic features were characteristic: pronouncing unstressed [e] in place of orthographic a, i and e after soft consonants in pre-stressed and post-stressed, open and closed syllables (ie p [e] grater, h [e] sy, in [ e] dý, plách [e] t, pol [e]); pronouncing [a] in post-shock inflection of the 3rd person plural. verbs of the 2nd conjugation: хó [д "а] т, etc. In the 60-70s of the 20th century, the process of unification of pronunciation, the formation of a single pronunciation norm, borrowing features of the old Moscow and old St. Petersburg pronunciation, was completed.

Reduced pronunciation style (it is also called incomplete ) refers to careless speech, with an accelerated speaking rate due to excitement or for other reasons.

Phonetic system of language - the composition of the phonemes distinguished in a given language, their quality, their changes in certain phonetic conditions.

Cashless payment is a popular method of conducting transactions for companies and individual entrepreneurs. The difficulty is that cooperation with financial institution leads to additional costs, or rather, payment for opening an account, performing operations, and so on. It is no secret that a cashless settlement to a current account is faster and causes less difficulties. If they want to save money, entrepreneurs often refuse such an option. But what is the result of this action? Are they winning or losing? Let's consider which is better - to work with a current account or to refuse it.

Read also -

Payment of taxes

The first thing worth noting is that taxes are paid in a non-cash form. This is a requirement of the Federal Tax Service, confirmed by the current judicial practice... A payment that was made in cash is often not recognized by the tax office. The Tax Code of the Russian Federation says that an entrepreneur or a company must pay taxes on their own money and personally (on their own). If the payment is made by bank transfer to the current account, the FTS has no reason to find fault. Another thing is when the payer attracts a trusted person or representative (for example, the head of an LLC) for payment. In such a situation, the likelihood of litigation is high.

Payments to off-budget funds

Federal Law No. 212 concerning insurance premiums states that an entrepreneur has the right to make payments with the involvement of a trusted person. Despite the presence of such a clause in the law, extrabudgetary funds require a non-cash deposit. An exception to the rule is making payments to individuals through a cashier at the city administration or by mail.

Cash register

Cashless settlement to a current account without cash register for the company is a violation that entails the accrual of a fine of 50,000 rubles. Many continue to break the law and spend money by bank transfer without using cash register machines. Such violators are quickly identified and punished by representatives of the Federal Tax Service.

Compensation benefits

Employers know that a number of employees are entitled to compensation, for example, due to illness, due to childbirth, and so on. Such payments are carried out only in non-cash form, because the transfer of funds is carried out by state bodies. This means that you cannot do without opening a bank account for doing business.

Refund

In the activities of an individual entrepreneur or organization, there are situations when the accounting department miscalculated and made unnecessary tax payments or fees, overpaid insurance or made a mistake in other matters of overpayment. In such a situation, payment is made by bank transfer to the current account. It will not be possible to return the "extra" amount in cash. It is worth noting here that all financial relations between the budget and the enterprise take place by bank transfer.

Acquiring

More and more buyers come to retail outlets hoping to pay with plastic card... And here it also requires a bank account to operate a company or conduct business.

Outcome

Working without a current account is an opportunity to save money on payments to a banking institution. Otherwise, there are a number of negative aspects associated with budget transfers, refunds of overpaid funds and taxes. So a cashless settlement to a current account is the best solution for individual entrepreneurs and companies that focus on long-term work and development.

1. In the framework of a number of cases, considered by some district arbitration courts * (574), the following was found out. The entrepreneur sold goods using bank payment cards. The tax inspectorate considered that the entrepreneur made settlements in a non-cash manner, "... therefore, income received from trade by bank transfer is subject to taxation in accordance with general regime... According to the Inspectorate, the entrepreneur's activities related to retail trade using bank payment cards are not subject to the taxation system in the form of a single tax on imputed income. "
FAS VSO agreed with the entrepreneur's argument that the requirements of Art. 861 of the Civil Code "... do not contain a clear concept of cash settlement, this circumstance gives rise to irreparable doubts about the application of the specified rules of law, which ... should be interpreted in favor of the entrepreneur." In addition, neither the Civil Code itself, nor the Regulation on cashless payments, nor other documents "... payments by payment cards are not classified as forms of non-cash payments, therefore they are not non-cash payments." The court also considered that the correctness of this conclusion is confirmed by the subsequent amendment of the definition of retail trade, contained in Art. 346.27 of the Tax Code, according to which retail trade began to be recognized "for cash, as well as with the use of payment cards".
2. The FAS VVO (resolution of 05.12.2005 N A82-5464 / 2004-14) and the FAS ZSO (decisions of 16.11.2006 N F04-7614 / 2006 (28433-A27-3), of 20.09. 2007 N F04-6288 / 2007 (38124-A46-7)), which, agreeing that Art. 861 does not contain a definition of cashless payments and that neither the Civil Code, nor the Regulation on Cashless Payments does not include settlements using bank cards to the category of non-cash, nevertheless, they pointed out that "... other forms of payment that are not listed in it (in Article 862 of the Civil Code - VB) can also be classified as non-cash." This is exactly what was done by the Central Bank of the Russian Federation, which, with its specialized regulations governing the procedure for making payments using bank cards, referred them to non-cash payments. "A similar position is contained in the letter of the Ministry of Finance of the Russian Federation of 03.06.2003 N 04-05-12 / 60" - the court indicated. "Under such circumstances, - concluded the FAS ZSO, - the sale of goods using bank cards and bills, performing the functions of credit bank cards, is rightfully qualified by the Inspectorate of the Federal Tax Service of the Russian Federation as a non-cash form of payment." The FAS ZSO was also informed about the change in the definition of retail trade introduced in the Tax Code, but explained it in a completely different way, namely in the sense that the mention of payments using payment cards, carried out along with the mention of cash payments, indicates that that payments using payment cards are not included in the category of cash.
3. It is the latter point of view that should be recognized as correct. The reason, of course, is not that payments with bank cards were classified as non-cash acts by the Central Bank of the Russian Federation and the Ministry of Finance of Russia, but that such payments are indeed non-cash, because they involve the repayment of the cardholder's monetary debt without the use of cash (money). The fact that one of the elements of the technical design of such calculations is a cashier's check - a document made using a cash register - does not turn payments using bank cards into cash, since such a check is necessarily accompanied by a special document, which in everyday practice is called a slip , but by its legal nature it is very similar to a personal check. The presence of this document means that the "accompanying" cash register receipt acquires special legal significance: it does not indicate the receipt of money (cash) at the cash desk, but about the acquisition by the recipient of the payment of a monetary claim against the issuing bank credit card... The implementation of this requirement will lead to an increase in the cash balance on bank account payee. Thus, the monetary debt of the credit card holder will be repaid as a result of its acquisition by the counterparty at the expense of the monetary claim against the servicing bank; it is, of course, impossible to qualify such a result differently from the effect of non-cash payments.

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

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

Moreover, settlements through credit institutions are a cheaper option in comparison with settlements through banknotes and coins.

What is a non-cash form of 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 have to be sold banking operations.

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

In fact, funds are debited and credited in in electronic format... At the end of the working day, the account holder is provided with an account statement, which reflects the balance at the beginning and end of the day, as well as all income and expense transactions. This allows you to control cash flows.

Cashless payments in the Russian Federation are regulated two main regulations:

The Civil Code of the Russian Federation - in its chapter 46 "Calculations" basic provisions on all permitted forms of cashless circulation are set forth;
Regulation on the rules for the transfer of funds No. 383-P, which was approved on 19.06.12. Bank of Russia. This document provides a more detailed description of non-cash forms of payment, as well as the requirements for payment documents. This Regulation does not contradict the norms of civil law.

In addition, there is one more normative act that has been approved by the Bank of Russia - the Regulation on the issue of payment cards dated 12.24.04. No. 266-P. This document discloses the procedure for acquiring - settlements using payment cards for goods and services. Acquiring is a peculiar form of non-cash payments, which is available, first of all, to ordinary citizens.

On the basis of these three documents, the organization and control of non-cash circulation takes place, which is increasingly replacing cash turnover. And there are reasons for this:

settlements through bank accounts rarely depend on the time of the transaction (i.e. the time of day) and geography;
non-cash payments are much cheaper in service than cash payments;
in addition, for organizations, settlements are more preferable precisely through, since much less requirements for registration, organization and accounting are imposed on such payments than on cash circulation. Therefore, many start-up companies, to save money and protect themselves from penalties for errors in compliance and in application or non-application, are switching to non-cash payments. Large, experienced companies strive for this.

As for ordinary citizens, for them settlements by bank transfer is convenient, since it is enough to have a payment card to make a payment, and profitable, because when calculating with a card, commissions for settlement services are often not charged.

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

Views. Their advantages and disadvantages

In the legal nature there is multiple formswhere non-cash payments are made.

Forms and tools

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

Settlements using a payment order. In this case, a document is drawn up, which contains an order to the bank at the expense of the payer 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 of drawing up the document. This payment format is available even to an ordinary citizen who does not have a current account. The inconvenience of settlements by means of 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;
Settlements by letter of credit. In fact, this is a special account that is used only for settlements on transactions requiring the intermediary of a bank. In other words, a letter of credit is an order of the payer to the bank to transfer funds to their recipient only if the latter observes special conditions, for example, the delivery of goods, the provision of documents and other conditions. The effect of a letter of credit can be described in simple language as follows: the buyer opens a letter of credit in his bank and transfers there the cost of the purchase made by him, but the supplier will be able to receive these funds subject to the delivery of the goods and the transfer of the accompanying documents to the bank where the letter of credit is opened. And then the bank transfers funds. The convenience of this form of payment lies in the security of the transaction. But the lack of a letter of credit is in its high cost, in its isolation from the bank account agreement (the letter of credit is opened separately), in participation in the transfer of funds from several parties: the buyer and the supplier, the issuing bank (it opens the letter of credit) and the executing bank (it carries out the execution of the letter of credit) ... By the way, often one bank can be both an executor and an issuer;
Settlements by means of collection orders or collection. Their specificity is that such calculations are possible only if the claimant (recipient) has the right to present claims to the debtor's (payer) account. These rights can be provided by law or by an agreement between the account holder (debtor) and the bank. Collection is inherently demanding. Those. the recipient of funds, in order to collect the required amount, must provide the bank that holds the payer's account with the necessary information about the debtor and his obligation. Also, the collection order is inherently not of a notification nature. The debtor often finds out about the write-off of funds only after withdrawing money from him. And this can make it difficult for the debtor to conduct other banking operations due to a lack of funds on the account;
Payments through checkbooks. This option can be conditionally called cash-non-cash, since it involves debiting funds from the account of the drawer to the account of the check holder or issuing cash to him. Moreover, the settlement of checks is made only on condition that the drawer has a sufficient amount of money in the account and after confirming the identity of the bearer of the check and the authenticity of the check itself;
Direct debit settlements. In this case, the money is transferred 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) for the implementation of such an operation. Such settlements are carried out within the framework of the national payment system of Russia and if there is payment card... The cardholder's acceptance of the withdrawal of funds from it must be fixed in an agreement or other document that supplements the agreement;
Calculations in the form of electronic money transfer. Within the framework 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 natural person and the operator provides for a similar right. As for entrepreneurs and organizations, they can only use funds from their bank accounts.
The last two types of cashless payments are regulated by the law "On National payment system"From 27.06.11. No. 161-FZ.

The advantages of cashless payments are described in the following video:

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Principles of constructing cashless payments

Cashless payment system is based on the following principles:

Based on these principles, not only the construction of a cashless settlement system is carried out, but also their implementation.

Order of conduct

Any non-cash payments are carried out only if there is 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 opening a current account by the payer. But this is only possible when making payments by ordinary citizens, whose transfers of funds are not related to entrepreneurial activity.

For non-cash payments, an account can be opened both in a bank and in another credit institutionlicensed by the Bank of Russia to perform 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 account for non-cash transactions, organizations use account 51 "Settlement accounts", where analytics is built for each settlement account opened by the organization. All transactions are recorded based on, for example, payment orders, collection orders, etc. And to reflect operations on special accounts, organizations use account 55 "Special bank accounts" with analytics on letters of credit, deposits, checkbooks, and other similar forms of non-cash payments.

Entrepreneurs do not use, but they enter income and expense transactions on a bank account in their Books of Income and Expenses. And on the basis of these registers 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 account to control their funds.

Responsibility for violation of settlement relations

The punishment for such violations is provided for in Chapter 15 of the Administrative Code 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 can 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 charged from the bank's official.

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