Евгений Шелест
TarasMalyarevich / Depositphotos.com
Совет Федерации одобрил изменения в Федеральный закон от 2 октября 2007 г. «Об исполнительном производстве», согласно которым на выплаты социального характера нельзя будет обратить взыскание1. Соответствующая информация опубликована на сайте Совета Федерации. Документ вносит изменения, регулирующие обращение взыскания на денежные средства граждан и порядок наложения ареста на денежные средства и драгоценные металлы, находящиеся в банке или иной кредитной организации.
Лица, выплачивающие гражданину зарплату и иные доходы, на которые установлены ограничения и не может быть обращено взыскание, будут обязаны указывать в расчетных документах соответствующий код вида дохода, который устанавливает Банк России. При наличии таких доходов банк или иная кредитная организация, осуществляющие обслуживание счетов должника, производит расчет суммы денежных средств, на которую может быть обращено взыскание или наложен арест.
Закон вступит в силу 1 июня 2020 года.
Нужно ли удерживать и перечислять НДФЛ при выплате заработной платы за первую половину месяца (аванса)? Узнайте из материала «Дата фактического получения дохода в виде оплаты труда. Момент удержания и перечисления НДФЛ» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Напомним, что по исполнительным документам с должника можно удержать не более 50% заработной платы и иных доходов.
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1 С текстом законопроекта № 223147-7 «О внесении изменений в Федеральный закон «Об исполнительном производстве» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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