Article 855. Disbursement of funds from the account

1. Where cash is available in an account sufficient to meet all claims brought to the account, the write-off of such funds shall be effected on a first-come-first-served basis. 2. In the event of insufficient funds in the account to satisfy all the claims against the The order in which it is required to write off money is as follows: first and foremost, on the basis of the executive documents that provide for the transfer or issuance of funds from the account for the purpose of payment of the funds. claims for damage to life or health and for maintenance; second, on the basis of the executive documents listing e/ or the issuance of funds for the payment of termination benefits and wages to persons employed or employed under an employment contract (contract) for the payment of remuneration to authors of results (a) Intellectual activities; third, by means of payment documents, which provide for the transfer or issuance of funds for the payment of wages to persons working in the labour market; to the treaty (contract), to the tax authorities for the write-off and transfer of arrears of taxes and taxes to the budgets of the budget system of the Russian Federation, as well as to the authorities ' In the case of insurance premiums for the write-off and transfer of insurance premiums to the budgets of state-owned extrabudgetary funds, fourth, on the basis of executive documents Other cash claims; fifth, other payment documents, in order of calendar priority; write-off of funds from the account for claims in one line, shall be done in accordance with the order of the calendar of receipt of documents.