The aim of the paper is to show the method of implementation of the principle of respect for the minimum subsistence level in the application of an enforcement measure in the form of attachment of receivables from a bank account in administrative enforcement proceedings. The study began with a characterization of the principle of respect for the minimum subsistence level. Next, the institution of the so-called enforcement privilege was analysed. Issues causing divergences in interpretation were also discussed. In this respect, the focus was on the assessment of the admissibility of applying restrictions on the enforcement of other monetary receivables in the case of enforcement from a bank account, the problem of identifying and examining the origin of funds held in a bank account and indicating the entity bearing the burden of excluding funds from the bank account from enforcement. In this paper, the formal-dogmatic method of working on the issue of enforcement of a bank account. The analysis includes questionable issues both within the theoretical and practical field as well as recent doctrinal and judicial achievements.