Sample Payment for Loan Return to the Founder on the Card

Advantages and disadvantages Obvious advantages of this type of lending:

• the opportunity not to become bankrupt;
• individual conditions;
• there is a huge probability that the founder will issue a loan to his company on an interest-free basis;
• minimum package of documentation.

There is only one drawback, and it relates to the founder - high risks of being left with nothing and not receiving the money given. Taxation From January 2021, an interest-free loan for the borrower is subject to tax at the rate of 35%. You will not have to pay tax if the loan amount is less than 1 thousand rubles. You can reduce your tax burden:

• re-registering the loan agreement, making it interest-bearing;
• having applied for debt forgiveness - in this case, you will have to pay only 13% instead of the indicated 35%.

Accounting Borrowed funds are reflected in subaccounts 67.03.

Purpose of payment: corrected believe

Clerk.Ru Accounting Banks The bank demanded that the interest under the loan agreement be indicated in the purpose of payment PDA View full version: The bank demanded that the interest under the loan agreement be indicated in the purpose of payment ValyaChel 11/23/2009, 13:40 LLC "A" transfers LLC "B" by bank transfer 1000 rubles under the loan agreement. The bank demanded that the interest on the loan be indicated in the purpose of payment. Is it legal? And on what basis? Nad.K 11/23/2009, 1:53 pm I don’t think he demanded to indicate exactly the percentage. Banks want to see an interest-bearing loan or not. So you write, under an interest-bearing loan agreement or under an interest-free loan agreement ValyaChel 11/23/2009, 1:57 pm That’s right, they said to clarify whether it is interest-bearing or interest-free, and if it is interest-bearing, then indicate the %. Demin 23.11.2009, 13:57 Nad.K, there are banks that ask for a percentage. In order to understand - a pretend interest (0.001 per annum) or a real one (10 and so on).

InfoAt the same time, there is an opposite position, according to which a properly executed and executed payment order confirms the fact of transfer of funds. However, this document expresses the will of only one of the parties - the lender. In this regard, some courts indicate that in the absence of a loan agreement signed by the parties, the funds transferred by payment order are not borrowed. The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in Art. Art. 1102 and 1107 of the Civil Code of the Russian Federation. At the same time, the courts note that if the lender is a legal entity, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, paragraph 1, article 807 of the Civil Code of the Russian Federation), an agreement of both parties is required (paragraph 1, article 432 of the Civil Code of the Russian Federation), expressed in writing (Article 808 of the Civil Code of the Russian Federation). It is important that the Civil Code is informed that the loan agreement becomes valid from the moment the funds are transferred. A confirmation of the transfer of finances by non-cash method is a payment order. If the loan agreement is not mentioned in the “Purpose of payment” field, then the court may declare such an agreement invalid. A payment that contains the amount of the debt, but does not contain information that this money is borrowed, is not recognized as evidence of the transfer of funds for the loan. If the “Purpose of payment” field does not say anything about the loan, the court will not be able to recover from the debtor the borrowed funds, as well as interest under the loan agreement. Perhaps the court will be able to return the money to the lender, recognizing it as unjust enrichment. But this happens very rarely. In many cases, the lender is left without money. The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of trade documents, contracts are indicated... ...other necessary information may also be indicated.” I do not have a product, work, or service; the purpose of the payment is indicated, the number and date of the agreement are indicated. Formally, the bank is wrong, it turns out... » Demin 23.11.2009, 16:27 ValyaChel, from your obligations it is not clear even whose obligations to whom. It looks like you are paying someone. But it is not at all necessary that you have these obligations specifically to the recipient of the funds. Is not it? That's why the bank is trying to understand what the deal is. And, in particular, whether it (the transaction) is subject to mandatory control. ValyaChel 23.11.2009, 16:57 Yes, I understand, I’m exaggerating only in order to understand whether the bank’s position is legitimate, because for a whole year they missed payments with this wording.

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01.11.2018

3.2.2. Documentation of transfer of non-cash funds under a loan agreement

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Filling out payment orders

Lender risk 3.2.2).

Confirmation of borrowing relationships by payment order in the absence of a signed loan agreement

On the question of whether a payment order can confirm the existence of a borrowed legal relationship between the parties in the absence of a signed agreement, there are two positions of the courts.

According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a loan agreement. This position is based on the fact that, according to paragraph 2 of Art. 808 of the Civil Code of the Russian Federation, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.

At the same time, there is an opposite position, according to which a properly executed and executed payment order confirms the fact of transfer of funds.

However, this document expresses the will of only one of the parties - the lender. In this regard, some courts indicate that in the absence of a loan agreement signed by the parties, the funds transferred by payment order are not borrowed. The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in Art. Art. 1102 and 1107 of the Civil Code of the Russian Federation. At the same time, the courts note that if the lender is a legal entity, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, paragraph 1, article 807 of the Civil Code of the Russian Federation), an agreement of both parties is required (paragraph 1, article 432 of the Civil Code of the Russian Federation), expressed in writing (Article 808 of the Civil Code of the Russian Federation).

– For judicial practice confirming that there are two positions on the issue of whether the fact of transfer of funds, confirmed by a payment order, can indicate the emergence of borrowed legal relations in the absence of a signed loan agreement, see the Guide to Judicial Practice.

When issuing a payment order for the transfer of borrowed funds, the lender is recommended to indicate in the “Purpose of payment” column the terms of the loan (interest rate, repayment period, etc.). Indication in the column “Purpose of payment”, in addition to the mandatory information, other information that the payer considers necessary is permitted by Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P.

Including the terms of the loan in the payment order will allow the lender to protect its interests in the event that the agreement signed by the parties is recognized as unconcluded or invalid, but the court will accept the payment order as evidence of the emergence of a loan relationship. Thus, if payment documents contain an indication of the amount of interest on the loan, the court, when resolving a dispute, may apply the specified interest rate when calculating the amount to be recovered from the borrower (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 13, 2012 in case No. A40-23551/11-98 -207).

Examples of filling out the “Purpose of payment” column:

“Under loan agreement No. ___ dated __.__.____ for a period of up to __.__.______. Interest is charged on the loan amount at a rate of 12 (twelve)% per year.”

“Under the interest-free loan agreement N ___ dated __.__.____. The return period is __.__.______.”

3.2.2. Documentation of transfer of non-cash funds under a loan agreement

The main procedure for making payments between persons engaged in business activities (paragraph 3, clause 1, article 2 of the Civil Code of the Russian Federation), including in terms of transfer of the loan object, within the meaning of clause.

How to properly return a loan to the founder

If the lender forgives the debt and if its share in the authorized capital of the enterprise is 50% or more, the enterprise does not pay any income taxes (according to subparagraph 11, paragraph 1, article 251 of the Tax Code of the Russian Federation). Otherwise, the enterprise pays tax in accordance with the general procedure in accordance with clause 8, art. 250 Tax Code of the Russian Federation. Video: How to apply for a loan from the founder in 1C Accounting 8th ed. 2 If the debt is with interest If the lender provides a loan of funds on an interest basis, an agreement is signed between the loan participants, in which a separate clause indicates a scheme for reimbursing the founder of interest on the loan (it is best for an enterprise, from an accounting point of view, to repay interest on the loan monthly, this is significant simplifies their accounting when calculating income tax). Civil Code of the Russian Federation). How to draw it up correctly Below are the main points that must be specified in an interest rate agreement: Points of the agreement What must be specified in the agreement Method of making a loan The loan can be provided and repaid in cash or non-cash funds Terms of the loan The agreement may not specify a specific period for which a loan is provided, however, it is necessary to fix the period for which the borrower must reimburse the lender for the loan on first demand (usually 1 month) The amount of the interest rate and the scheme for its payment The interest rate agreement MUST indicate the interest rate at which the loan is issued, otherwise the contract will be considered interest-free.

Rules for filling out payment orders

2 tbsp. 861 of the Civil Code of the Russian Federation is a non-cash procedure (Definition of the Constitutional Court of the Russian Federation dated April 13, 2000 N 164-O). For recommendations on agreeing on the form of non-cash payments under a cash loan agreement, see clause 3.1.2 “Transfer of a loan by non-cash funds” of this material.

The forms of payment documents and the rules for their execution are established by the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P. At the same time, for each form of non-cash payments, a different content of payment documents is established.

Executing a payment order for the transfer of non-cash funds under a loan agreement

Transfer of non-cash funds on the basis of a payment order from the lender is carried out in accordance with § 2 of Chapter. 46 of the Civil Code of the Russian Federation and ch. 5 Regulations of the Bank of Russia dated June 19, 2012 N 383-P. The payment order is drawn up in the form established by Appendix 2 and filled out according to the rules specified in Appendix 1 to the said Regulations (clause 5.3 of the Bank of Russia Regulations dated June 19, 2012 N 383-P).

When filling out a payment order, the lender should pay special attention to the “Purpose of payment” column.

First of all, the content of this column should indicate the borrowed nature of the transfer of funds. According to Appendix 1 to Bank of Russia Regulation No. 383-P dated June 19, 2012, the number and date of the agreement must be indicated in the “Purpose of payment” field. The lender is recommended to also indicate the name of the agreement. An indication of a specific loan agreement in the “Purpose of payment” column of the payment order is necessary and sufficient confirmation of the fact of transfer of funds as borrowed funds.

Example of wording for filling out the “Purpose of payment” column:

Loan repayment procedure: what other conditions should be taken into account and on which accounts should be reflected?

When repaying a debt to the founder under a loan agreement and transferring money to his card, do not forget about the need:

• compliance with the loan repayment schedule stipulated in the loan agreement;
• full repayment of the borrowed debt no later than one month from the date specified in the agreement (if a payment schedule is not provided).

When you cannot do without schedules in your current business activities, learn from the materials posted on our website:

In accounting, reflect the repayment of the loan to the founder’s card by writing:

Dt 66 (67) Kt 51 - repayment of the loan to the founder’s card under the loan agreement.

• account 66 “Settlements for short-term loans and borrowings” - if you borrowed funds from the founder for a period of less than 12 months;
• account 67 “Settlements for long-term loans and borrowings” - if the loan agreement provides for a longer borrowing period (over a year).

The bank statement will confirm:

• the fact of repayment of debt to the founder;
• volume and details of transfers.

If you are repaying the loan in parts, apply all of the above recommendations for each part of the debt being repaid.

Rules for filling out payment orders

But when returning funds under a loan agreement, value added tax is not required. You can read about this in paragraphs. 15 clause 3 art. 149 of the Tax Code of the Russian Federation. In this case, the sender should write “Without VAT.” When indicating the purpose of payment when repaying a loan, you must remember that the field allows you to print only 210 characters with spaces. If a payment order is issued for the purpose of transferring interest under a loan agreement, you must also write “Excluding VAT” in the “Purpose of payment” field. This is due to the fact that value added tax is not charged. Loan interest calculator If the “Purpose of payment” field is not filled in on the payment slip In many cases, the participants in the loan agreement believe that it is the presence of a written agreement that confirms the validity of the transaction. But it is not so. In Art.

Making changes to the purpose of a payment

If errors are made in the “Payment Purpose” field, the bank will reject them. But often the sender himself discovers the error, which gives him the opportunity to make the necessary changes to this column. You can change the purpose of a payment order:

1. in Internet banking. Internet banking will help you make changes in the purpose of the payment only when the document was issued in this system. To edit the purpose of payment under a loan agreement, you must log in to the system and open the payment archive. In the next step, the user must select the payment that needs to be edited and make the necessary changes.
2. in the bank. In this case, you need to contact the bank branch with a written order to cancel the payment order. When a payment is revoked, the sender only needs to generate a new payment with the correct data in the “Payment Purpose” field.

Please note that it will not be possible to change the destination if the bank has already transferred funds for this payment.

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Loan repayment purpose of payment

Federal law requires information about their participation in terrorist activities, or a legal entity directly or indirectly owned or controlled by such an organization or person, or an individual or legal entity acting on behalf of or at the direction of such an organization or person. If, within the specified period, the decision of the authorized body to suspend the relevant operation for an additional period is not received on the basis of part three of Article 8 of this Federal Law, organizations carry out operations with funds or other property at the order of the client, unless a different decision is made in accordance with the legislation of the Russian Federation, limiting its implementation. eleven.

Payment under the loan agreement payment purpose

Confirmation of a borrowing relationship by a payment order in the absence of a signed loan agreement On the issue of whether a payment order can confirm the existence of a borrowing legal relationship between the parties in the absence of a signed loan agreement, there are two positions of the courts. According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a loan agreement. This position is based on the fact that, according to paragraph 2 of Art. 808 of the Civil Code of the Russian Federation, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.

Purpose of payment: corrected believe

Clerk.Ru Accounting Banks The bank demanded that the interest under the loan agreement be indicated in the purpose of payment PDA View full version: The bank demanded that the interest under the loan agreement be indicated in the purpose of payment ValyaChel 11/23/2009, 13:40 LLC "A" transfers LLC "B" by bank transfer 1000 rubles under the loan agreement. The bank demanded that the interest on the loan be indicated in the purpose of payment. Is it legal? And on what basis? Nad.K 11/23/2009, 1:53 pm I don’t think he demanded to indicate exactly the percentage. Banks want to see an interest-bearing loan or not. So you write, under an interest-bearing loan agreement or under an interest-free loan agreement ValyaChel 11/23/2009, 1:57 pm That’s right, they said to clarify whether it is interest-bearing or interest-free, and if it is interest-bearing, then indicate the %. Demin 23.11.2009, 13:57 Nad.K, there are banks that ask for a percentage. In order to understand - a pretend interest (0.001 per annum) or a real one (10 and so on).

Info

At the same time, there is an opposite position, according to which a properly executed and executed payment order confirms the fact of transfer of funds. However, this document expresses the will of only one of the parties - the lender. In this regard, some courts indicate that in the absence of a loan agreement signed by the parties, the funds transferred by payment order are not borrowed.

The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in Art. Art. 1102 and 1107 of the Civil Code of the Russian Federation. At the same time, the courts note that if the lender is a legal entity, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, p.

Repayment of the loan with interest; purpose of payment in the payment order

Important

The Civil Code is informed that the loan agreement becomes valid from the moment the funds are transferred. A confirmation of the transfer of finances by non-cash method is a payment order. If the loan agreement is not mentioned in the “Purpose of payment” field, then the court may declare such an agreement invalid.

A payment that contains the amount of the debt, but does not contain information that this money is borrowed, is not recognized as evidence of the transfer of funds for the loan. If the “Purpose of payment” field does not say anything about the loan, the court will not be able to recover from the debtor the borrowed funds, as well as interest under the loan agreement. Perhaps the court will be able to return the money to the lender, recognizing it as unjust enrichment. But this happens very rarely. In many cases, the lender is left without money. The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of trade documents, contracts are indicated... ...other necessary information may also be indicated.” I do not have a product, work, or service; the purpose of the payment is indicated, the number and date of the agreement are indicated. Formally, the bank is wrong, it turns out... » Demin 23.11.2009, 16:27 ValyaChel, from your obligations it is not clear even whose obligations to whom. It looks like you are paying someone. But it is not at all necessary that you have these obligations specifically to the recipient of the funds. Is not it? That's why the bank is trying to understand what the deal is. And, in particular, whether it (the transaction) is subject to mandatory control. ValyaChel 23.11.2009, 16:57 Yes, I understand, I’m exaggerating only in order to understand whether the bank’s position is legitimate, because for a whole year they missed payments with this wording.

How to return a loan to the founder

The debt can be repaid in cash from the cash register of the business entity. When conducting a transaction, you should take into account the applicable amount restrictions. With legal entities, the limit of 100,000 rubles cannot be exceeded; such restrictions do not apply to individuals. When allocating money from the cash register, it should be noted that it should not be classified as income from sales, since such operations are subject to administrative penalties. When planning to repay the debt, the company's management must order them from the current account in advance.

When preparing accounting documents, it is important to correctly indicate the purpose of the payment. When a business owner provides an interest-free loan, there is no need to pay taxes. However, the return of an interest-free loan to the founder can be regarded as non-operating income, therefore, before making a decision on whether to pay or not pay taxes, you should consult with authorized specialists and clarify with them what provisions of the law they rely on in their decision. The scheme for repayment of borrowed funds must be reflected in the contract in a separate section.

The founder can accept the debt in goods, assets, cash or non-cash funds. Each method of implementing a financial procedure is characterized by certain nuances, regulated in the contract and in the provisions of legal acts, which should be taken into account in order to avoid penalties. To implement production tasks, you may need a larger amount of money than is on the company’s balance sheet.

Banking institutions may not provide a loan due to, in their opinion, the company’s insufficient solvency, so often the only way out of this situation is a loan from one of the founders of the business entity. However, funds that have the status of a loan must be returned, and this procedure is much more complicated than applying for a loan. The procedure for conducting it must be stipulated in the agreement for the provision of paid or gratuitous financial assistance.

How to return a loan to the founder, what are the nuances of completing the procedure and what difficulties can you encounter during its implementation? Sample Payment for Loan Return to the Founder on the Card

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The structure and procedure for filling out payment orders are unified by the Bank of Russia. A sample document and the rules for its execution are given in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P. In order for a payment document to be used as evidence of the fact of transfers, it is necessary to specify in detail the purpose of the funds and the reasons for their transfer.