“1C: Accounting 8” (rev. 3.0): How can you reflect the payment of tax for a third party (+ video)?

What postings should be used to reflect payment for services for a third party?

Attention

When filling out the document, you must select a debtor, whose receivables are offset and a creditor, whose accounts payable are offset in accordance with agreements and settlement documents (Fig. 3): Debit 60.01 Credit 60.02 - offset of receivables and payables has been made Fig. 3 Debt adjustment The example discussed in this article can be found on the ITS website (www.its.1c.ru): 1. Click the Accounting section and select General Taxation System.

Important

Version 2. This opens the Directory of Business Transactions. Version 2. 2. Click on the section Calculations and obligations, then open the section Supplier and contractors / The article is called “Payment to a third party at the request of the supplier” (article address: https://www.its.1c.ru/db/hoosn#content :226:2).

Payment for goods by a third party

Civil characteristics
Documenting
Tax and accounting
Repayment of debt by a third party: accounting in “1C: Accounting 8”

So, the obligation under the contract, including those related to payment for goods (work, services), can be fulfilled not only by the debtor himself, but also by a third party who is not a party to the relevant transaction. This possibility exists if it does not follow from the law, contract or the very essence of the obligation that the debtor is obliged to fulfill it personally (clause 1 of Art.

313 of the Civil Code of the Russian Federation) It is important to remember that the debtor, by involving a third party in the performance of an obligation, does not leave the relationship with the creditor, but remains responsible to him for non-fulfillment or improper performance of the contract, for example, for timely payment for goods delivered to him (Article 403 of the Civil Code of the Russian Federation )

How to reflect payments for third parties in accounting - Audit-it.ru

Source: AKG "BUSINESS PROFILE"

Article 313 of the Civil Code of the Russian Federation provides for the possibility of fulfilling the obligation to pay for a transaction by a third party, and the creditor is obliged to accept such a transfer.

Let's look at examples of how such payment is made and how best to document it.

Example 1. An enterprise has a debt to a supplier, the repayment period has already arrived, and the bank in which the only current account is opened has had its license revoked. Therefore, the company turns to one of its debtors with a request to make payment for it

In order to transfer funds to a third party, the enterprise gives its debtor a written order, drawn up in any form, in which it indicates:

an obligation for the fulfillment of which the payer transfers funds (a concluded agreement between the enterprise and the payer or an existing reconciliation report), for example, “to repay your debt to our company under agreement No.___ dated “__”____ 2021”;
name and details of the organization in favor of which the payment will be made
purpose of payment (details of the agreement between the enterprise and the payee, amount, including VAT, for whom the payment is made, basis)

After making a payment transfer to a third party, the payer’s debt to the company that gave the order to transfer funds will be fulfilled for the amount of this transfer.

It is important to note that an enterprise, having ordered the debtor to pay its obligations to the creditor, continues to be liable to the creditor for non-fulfillment or improper performance of the contract. For example, if the payment deadlines stipulated by this agreement are not met, or not the entire amount of the debt is paid.

In accounting, such an operation will be reflected by the corresponding entry:

Debit 60 Credit 62 – reflects the repayment of debt by the buyer for the supplier.

But the accountant will be able to make such an entry only after receiving confirmation from the payer that the payment has been made, which may be a copy of the payment order with the bank’s mark on execution.

To ensure that a payment received from a payer with whom the creditor has no contractual relationship is not returned as erroneously credited, a notification letter should be sent to this creditor with approximately the following content:

“We hereby inform you that the payment made by _____________ (payer’s name) by payment order No.___ dated “__”_____2019 in the amount of _____ rubles is the repayment of our obligations under the agreement...”.

Tax accounting

There are no additional tax consequences when payment is made not by the supplier itself, but by a third party.

The debtor's payment, made not by himself, but by a third party, retains the right to deduct input VAT, since it is not related to the moment of payment (clause 1 of Article 171, clause 1 of Article 172 and clause 1 of clause 1 of Art. 167 of the Tax Code of the Russian Federation).

When calculating income tax using the accrual method, expenses are recognized in tax accounting regardless of the fact of their payment. And when using the cash method, amounts paid on behalf of the enterprise are reflected as expenses, since this terminates the counter-obligation to the supplier (clause 3 of Article 273 of the Tax Code of the Russian Federation).

Example 2. An enterprise received a written order from its creditor to make payment to a third party

Of course, the payer has the right to refuse to transfer funds to the account of a third party, unless otherwise provided by the agreement.

If he agreed to pay, then in order to make such a payment, it is enough to indicate in the payment order the purpose of the payment, the name and TIN of the organization for which this payment was made, the amount of the payment (including VAT) and on what basis (link to the letter), for example : “Payment for work performed under contract No.__ dated “__”____ 2021 for LLC “XXX” - ____ rubles, including VAT ___ rubles, based on letter No._ dated “__”____ 2021.”

In accounting, such an operation will be reflected by the corresponding entries:

Debit 76 Credit 51 – payment was made to a third party on behalf of the seller (supplier);
Debit 60 Credit 76 – payment was offset to a third party to pay off the payer’s debt to the seller (supplier), who gave the order to transfer funds to the third party.

Example 3. An enterprise received a letter from its creditor with a request to pay cash to an individual

The company can make a payment to a third party in cash. In accounting, such an operation will be reflected by the corresponding entries:

Debit 76 Credit 50 – payment was made to a third party in cash from the cash register;
Debit 60 Credit 76 – payment to a third party was offset against the payer’s debt to the company that gave the order to transfer funds to the third party.

In accordance with the Directive of the Bank of Russia (dated 10/07/13 No. 3073-U), enterprises can pay to third parties (legal entities or individual entrepreneurs) on behalf of their counterparties amounts not exceeding 100 thousand rubles, but there are no such restrictions for individual recipients.

What makes it possible for representatives to pay taxes?

Amendments to the Tax Code of the Russian Federation are beneficial to both the state and the taxpayer. Let's look at the main benefits:

Prevention of violation of budget replenishment deadlines. Sometimes a company cannot fulfill its obligations on time. Subject to the amendments, she has the right to transfer the obligation to pay to other persons. Therefore, no debt is generated. The country's budget is replenished in a timely manner.
The taxpayer does not incur any debt. Consequently, fines and penalties also do not appear.
A third party no longer needs to collect a package of documents that confirm that the funds paid belong to the taxpayer.

The innovation is designed to improve the tax payment system. It also reduces the amount of debt. However, the amendment has some disadvantages. In particular, banks accepting funds face increased payment processing burden.

Operations with a current account in 1C Accounting 8.3

page » 1C Training » 1C Accounting 8.3 » Operations with a current account in 1C Accounting 8.3

1C allows you to reflect business transactions with non-cash funds. In this case, you can use ruble and foreign currency accounts, as well as corporate cards.

From the article you will learn:

what settings are present in 1C for accounting for non-cash funds;
how to add bank accounts and corporate cards in 1C;
how to process receipts and debits from a current account.

Filling out a bank account

Fill out the account card:

Bank - the bank in which the account is opened, select from the Bank Classifier;
Account number - open account number, the correctness of the account is controlled by the 1C 8.3 program;
Account currency - will be determined automatically by the entered number;
section Settlements through a correspondent bank - if payments are made through an account in another bank;
section Corporate cards, if you take into account payments on corporate cards: check the box Corporate cards are linked to the account and indicate the account for payments on the corporate card;
Card number - corporate card number;
Accountable person is an individual for whom the debt will be reflected when withdrawing funds from cards.

section Other:

Opening date—the date the account was opened;

Closing date—the date the account is closed. The account closure date does not affect the selection of the account in the documents, but only highlights closed accounts in the list in gray;

Name - name of the account in the 1C 8.3 program.

Receipt to the current account in 1C 8.3

The organization entered into an agreement with Office Technologies LLC for the sale of goods worth 12,000 rubles. (including VAT 20%).

On January 25, the accountant prepared a payment request to the bank in the amount of 12,000 rubles.

On January 28, payment was received from the buyer according to the bank statement.

Payment request

In 1C, payment requests for payment from customers are generated. This is configured in Functionality.

Use a payment request when:

an agreement has been concluded with the counterparty for direct payment (for example, by court decision);
payment based on a pre-issued acceptance (for example, for an overdue debt);
Buyer's consent is required.

Create a Payment Request in the Bank and Cash Department - Bank - Payment Requests section.

Please indicate in your request:

Amount - the amount that the organization requests for payment;
Type of acceptance—whether the client’s consent is required for debiting;
Term for acceptance - the period within which the buyer must give a response or the bank must transfer money for direct debit.

The document does not register transactions according to BU and NU. It is only needed to generate the Payment Request form.

Based on the paid claim, enter the document Receipt to the current account.

Bank statement

Fill out non-cash receipts with the document Receipt to the current account in the Bank and cash desk - Bank - Bank statements section.

The document Receipt to the current account is downloaded from the Client-Bank program or directly from the bank if the 1C:DirectBank service is connected.

When creating, pay attention to the correct selection of Operation Type in the document. When loading, the view is detected automatically, but it must be checked

Let's fill out the document according to the example.

Please indicate according to your bank statement:

Date — date of receipt of funds;
According to document No. from - data of the buyer's payment order.
Payer - from whom the payment comes;
Income item - select if you are filling out a Cash Flow Statement.
Debt repayment is a method of determining the payment status: advance or debt repayment.

If you select Automatically, the debt is initially repaid, and the balance is taken into account as an advance. If you do not need to automatically determine the payment status, please specify another method.

Postings

There was no debt from the buyer of Almaz LLC under supply agreement No. 456 dated 04/01/2018, payment was defined as an advance:

Debiting from a current account in 1C 8.3

The organization entered into an agreement with Office Technologies LLC for the supply of goods worth 14,160 rubles. (including VAT 20%).

On January 23, the accountant prepared a payment order to the bank in the amount of 14,160 rubles. to transfer funds to the supplier. Payment was made on the same day using a bank statement

Payment order

Create a Payment order in the Bank and cash desk – Bank – Payment orders section.

In your order please indicate:

The document does not register transactions according to BU and NU. It is only needed to generate the Payment Order form.

Based on the paid order, enter the document Write-off from the current account.

How to reflect payment for another organization in 1c

In the header of the document we indicate that the advance payment to the supplier must be offset against the debt of our organization to a third party.
In the supplier (debtor) column we indicate Kaktus LLC, since this company owes us due to the advance payment. In the third party (creditor) column we indicate Tonus LLC. Let's go to the tabular part of the document. Here, on the “Advances to supplier (accounts receivable)” tab, click on the “Fill in” and “Fill in advances for mutual settlements” button.

There will be a debt of Cactus LLC to Veda LLC, attributed to advances. On the second tab “Debt to a third party (accounts payable)” we do the same; the debt of Veda LLC to Tonus LLC will be reflected here.

After the document is completed, a posting will be generated: Dt 60.01 Kt 60.02 and the debt of Cactus LLC and to Tonus LLC will be closed.

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Payment for services for another organization. how to do it?

Now let’s create SALT for account 60 and see the loan debt to Monolit LLC. Next, you need to offset the debt between Sozvezdie LLC and Monolit LLC so that mutual settlements with each of the counterparties are closed.

To do this, fill out the “Debt Adjustment” document.

Open the tab “Purchases”, “Settlements with counterparties”, “Debt adjustment” And click the “Create” button Fill out the document as follows: - in the “Type of transaction” field, select “Offset of advances”, - in the field “Offset advance payment” - “To the supplier” ”, - in the field “On account of debt” - “Our organization to a third party”. We indicate the date of offset and the organization, fill in the fields “Supplier” and “Third Party”. Next, fill out the “Advances to Supplier” tab. Click on the “Fill” button - “Fill in balances for mutual settlements” and the tabular part is filled in automatically.

Payment to a supplier for another buyer

To reflect the fact of transfer of funds, open the “Bank and Cash Office” section, the “Bank Statements” item. Create a document “Write-off from the current account” by clicking on the “Write-off” button.

In the form that opens, fill in the type of transaction, in our case it will be “Payment to the supplier,” the date, select the recipient of the payment (according to the letter from the supplier), fill in the bank account, amount, contract number and cash flow item.

If you upload bank statements into the program from a client bank, you just need to check that all fields of the document are filled out correctly after uploading. We post the document and look at the postings.

There are no accounts payable to the payee at the moment, so the entry was generated as a debit to account 60.02, that is, the program reflects the fact of transferring the advance to the new supplier.

Payment of debt to a third party in 1s accounting 8

Sometimes, in the case of an existing debt to the supplier, the latter may ask to make payment not to his account, but to the account of a third organization indicated by him, in this case the debt is paid to a third party. The fact of payment is usually formalized by an additional agreement to the contract or a letter with the details of the payee. Payment of debt to a third party in 1C Accounting 8 edition 3.0.

is reflected as follows. A payment order is drawn up, which indicates the details of the third party and on the basis of which the payment is made (additional agreement or letter).

The payment order does not generate a transaction and is located on the “Bank and Cash Desk” tab in the “Bank” section. For example, Veda LLC received from Tonus LLC under contract 12 goods worth 118,000 rubles. The goods have not been paid for.

Tonus LLC sent a letter with a request to pay the amount owed to Cactus LLC.

Accounting of payments for a third party

Lipetsk region49 – Magadan region50 – Moscow region51 – Murmansk region52 – Nizhny Novgorod region53 – Novgorod region54 – Novosibirsk region55 – Omsk region56 – Orenburg region57 – Oryol region58 – Penza region59 – Perm region60 – Pskov region61 – Rostov region62 – Ryazan region63 – Samara region64 – Saratov region65 – Sakhalin region66 – Sverdlovsk region67 – Smolensk region68 – Tambov region69 – Tver region70 – Tomsk region71 – Tula region72 – Tyumen region73 – Ulyanovsk region74 – Chelyabinsk region75 – Transbaikal region76 – Yaroslavl region77 – Moscow78 – St. Petersburg79 – Jewish Autonomous District83 – Nenets A O86 – Khanty -Mansi Autonomous District87 – Chukotka Autonomous District89 – Yamalo-Nenets Autonomous District91 – Republic of Crimea92 – Sevastopol99 – Baikonur Question: * Write to us Suggestion, comment, request or question.

Thus, you immediately highlight the transaction itself! But there are other circumstances. For example, you “A” purchase goods from “B”, side “B” from “C”, and side “B” from you “A”. Then draw up a tripartite netting agreement.

Important

19126 There are cases when the supplier asks to repay the debt for the purchased product or service not to his current account, but to transfer payment of the debt to a third party.

In such a situation, the supplier draws up an additional agreement to the contract or sends the buyer a letter indicating the details of the payee.

Let's consider a simple example of reflecting a similar situation in the 1C program: Enterprise Accounting 8 edition 3.0.

In our example, the enterprise “Trading House “Complex” received goods from LLC “Monolit” in the amount of 451,350 rubles; the goods were capitalized, but were not paid. The supplier asked to repay the debt to the account of the organization Sozvezdie LLC by sending a corresponding letter to the buyer.

We issue a payment order, based on it you can create a bank statement with the type debit from the current account - payment to the supplier.

Here the recipient of the payment is indicated, in our example, Kaktus LLC, the agreement (you can simply indicate the main agreement, since we do not have an agreement with Kaktus LLC), the cash flow item and the amount.

According to the document, a posting will be generated: Dt 60.02 Kt 51, that is, the payment amount will go to the advances issued.

If we open the balance sheet for account 60, we will see our debt to Tonus LLC (on credit) and the debt of Cactus LLC to us (debit).

Now we need to offset these debts. To do this, use the “Debt Adjustment” document, located on the “Purchases and Sales” tab in the “Settlements with counterparties” section.

Select the type of operation “Advance offset” and click on the “Create” button.

How to reflect payment for another organization for delivered goods in 1C

Based on a letter from the supplier? And why do you have so many such operations? I allow one-time payments, but what about the flow!? Forgive me, the banks have not yet harassed you with letters like: “In order to legalize the black circulation of funds, we ask you to provide...”???In general, these are certain tax risks! And if I were you, I would already be thinking deeply! Has it ever occurred to you that during an on-site inspection, the tax authorities will be interested in these transactions first of all, and will send a bunch of meetings between you, side A and side B? Do you need it? Just extra trouble... And then, why the fright, the organization that supplied the goods, instead of receiving payment, without seeing the money itself, asks to send it somewhere? Without having any guarantees, check the deal? There is only one thing: either their current account is frozen, or it is closed completely, or the organization does not exist as such.

Source: https://24-advokat.ru/kak-v-1s-otrazit-oplatu-za-druguyu-organizatsiyu/

Payment for a third party - postings || Payer under the contract is a third party

The order of accounting entries made when paying for third parties may be influenced by legal regulations.

The law does not prohibit a company or individual entrepreneur from paying off the obligations of third parties. The subtleties of this procedure are described in Art. 313 Civil Code of the Russian Federation.

But there is a limitation for such an operation - the presence in the law or agreement between the parties of a clause on the mandatory fulfillment of obligations personally by the participants in the transaction.

If such a condition exists, additional entries in the accounting of counterparties will not be needed - all transfers under the agreement will occur without the participation of third parties.

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Although no one prohibits a third party from financially supporting the debtor. This person can transfer money to pay off the debt, for example, as part of a loan agreement. In this case, settlements between the debtor and the third party will be made within the framework of the loan agreement using the accounting entries inherent in this type of agreement.

Find out what transactions are used when recording loans in accounting from this material.

We will describe below what transactions are made when paying for a third party.

Payment of a debt for a third party, like any business transaction, must be reflected in the records of all parties involved in the debt repayment procedure. In order for the entries made in accounting to be justified, supporting documents are needed.

It should be noted that the possibility of paying a debt by a third party may be initially provided for in the contract. However, this alone is not enough to reasonably reflect the transaction in accounting.

In general, we can name several supporting documents in this situation:

A letter from the debtor to the payer with a request to repay the debt to the creditor using the specified details.
An agreement is an order for payment.

It is advisable to issue this document to confirm the debt repayment transaction. It is usually required by tax inspectors during audits. Although the law does not require the mandatory execution of such an agreement when paying a third party’s debt.

A copy of the payment order confirming the payment made.

A copy of the payment slip with the bank’s mark on the execution of the payment will serve as proof of repayment of the debt and confirm not only the date and amount of the payment, but also the actual payer and recipient of the money.

The payment order must correctly formulate the purpose of the payment - it must be stated that the money is being transferred to pay off a debt for another person. You will need to list the details of the debtor that will allow you to easily identify him (name, tax identification number, etc.).

Otherwise, the amount received by the creditor may be considered unjust enrichment and will have to be returned.

Notification to the creditor about the payment made and an act of reconciliation of mutual settlements with him.

With these documents, the company whose debt was paid by a third party will confirm the validity of recording the fact of repayment of accounts payable.

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We will explain in the next section what entries need to be made in accounting when paying tax debts for third parties.

In the previous section, we dealt with the transactions made by the taxpayer when a third party pays off his tax debt. What entries does the payer need to make in such a situation in his accounting?

Is it possible to pay for a third party tax debts that arose before 2021 - the moment from which the law stipulated the possibility of paying taxes and insurance premiums for third parties? Tax authorities do not object and recognize such payments as legitimate.

We discuss here what arguments allow you to pay past tax debts for third parties.

Of course, the payer has the right to refuse to transfer funds to the account of a third party, unless otherwise provided by the agreement.

In accounting, such an operation will be reflected by the corresponding entries:

Debit 76 Credit 51 – payment was made to a third party on behalf of the seller (supplier);
Debit 60 Credit 76 – payment was offset to a third party to pay off the payer’s debt to the seller (supplier), who gave the order to transfer funds to the third party.

Procedure for paying taxes by other persons

Payment of taxes, insurance premiums and fees by a third party does not entail liability for him to the tax authorities and the budget of the Russian Federation. However, there are restrictions on making payments.

Do's and Don'ts

Other persons may pay for an individual entrepreneur and organization any fees, taxes, state duties, fines administered by the Federal Tax Service of the Russian Federation. Taxpayers make payments on their own when there is a direct indication of this in the law. For example, compulsory insurance against industrial accidents and occupational diseases. These insurance contributions are administered by the Social Insurance Fund of the Russian Federation, so the taxpayer pays them independently. There is an indication of this in paragraph 3 of Art. 2 of the Tax Code of the Russian Federation and clause 1.1 of Art. 22 of the Federal Law of July 24, 1998 No. 125-FZ (as amended on March 7, 2018).

When paying taxes, insurance premiums and fees by other persons, there are other restrictions:

Another person cannot demand the return from the budget of funds that were contributed on behalf of the taxpayer;
You cannot re-credit an overpayment of taxes from a third party in favor of an individual entrepreneur or organization. It can offset the amounts of overpaid taxes only in favor of its arrears and upcoming payments, or return it to itself upon a personal application;
You cannot pay VAT on a specific business transaction related to the sale of goods and services to another person. Payment can only be made at the end of the tax period. If an individual entrepreneur buys a batch of fur hats worth 150,000 rubles from Firs-Group LLC, he will not be able to pay VAT for the seller on this transaction (Letter of the Ministry of Finance of the Russian Federation dated June 9, 2021 No. 03-02-07/1/37101).

When paying taxes by another person, you can:

Pay off the arrears of an individual entrepreneur or legal entity for the past period, even before the amendments to Art. 45 Tax Code of the Russian Federation;
Take into account the amount of payments made in the taxpayer’s expenses, but only after repayment of the debt to the person who paid for the taxpayer (clause 3, clause 2, article 346.17 of the Tax Code of the Russian Federation);
Refund the amount of tax overpaid by another person. This can only be done by the taxpayer himself by contacting the tax authority at the place of registration.

When making tax payments for individual entrepreneurs and organizations, a third party does not need to confirm the origin of the funds.

Reflection of payments from third parties in accounting

Payment of taxes by third parties, individual entrepreneurs and organizations, is reflected in accounting entries. The debit and credit accounts depend on the justification for the payments.

Posting if there are receivables from the counterparty

In writing, LLC “A” turns to the counterparty LLC “B” with a request to pay taxes to pay off the debt owed to it for the supply of goods. The tax payment is 10,251 rubles, the amount of debt is 10,000 rubles.

Posting of LLC "A" (taxpayer)

Entries in taxpayer accounting

Posting to LLC "B" (third party)

Postings in the accounting records of the counterparty

Posting when paying taxes by a third party under an interest-free loan agreement

If there were insufficient funds in the account of LLC “A”, its general director entered into an interest-free loan agreement with the counterparty LLC “N”. The loan amount of 15,550 rubles was provided to LLC “A” for a period of 10 months with the transfer of funds to the budget to pay taxes.

Posting of LLC "A" (taxpayer)

Entries in taxpayer accounting

Posting LLC "N" (third party)

Postings in third party accounting

An interest-free loan is not reflected in the debit of account 58.3, since it does not generate income. The movement of funds under the loan agreement is not taken into account as part of income and expenses (clause 10, clause 1, article 251 of the Tax Code of the Russian Federation). To record a long-term loan (for a period of more than 12 months) in the posting, use account 67 “Settlements for long-term loans and borrowings” instead of 66.

Posting when depositing own funds into a current account

LLC “A” does not have money in its current account to pay taxes, while a sufficient amount of 12,520 rubles is in the personal account of its founder. He deposits his own funds into the current account and pays taxes.

Postings in the accounting of LLC "A"

Amounts of taxes that a third party has paid for an entrepreneur are not considered income. They are not reflected in the income and expenses book (KUDiR) or the entrepreneur’s income book and are not subject to income tax.

Transfer of money to a creditor at the request of a supplier: example of postings from the payer and debtor

How should transactions reflect payment for a third party? Repayment of a debt for a third party affects the accounting of the payer, debtor and creditor in most cases:

settlement accounts (60,62, 76, etc.)
expense accounts (44, 26, 91, etc.);
payment accounts (50, 51, 55).

Let's look at the transactions when paying to a third party at the request of the supplier using an example.

Panther LLC sold a batch of goods worth 350,000 rubles. (cost of goods - 286,000 rubles) to PJSC Jaguar. At the same time, Panther LLC owed IP Zavgorodniy P.N. the same amount for renting production premises. Panther LLC appealed to the management of Jaguar PJSC with a request to transfer the debt for the supplied goods directly to the bank account of its lessor to pay off the rent arrears.

How Panther LLC will reflect this operation in its accounting is shown in the figure below (to simplify the example, we assume that VAT is not involved in the calculations):

Such postings are used when paying for a supplier to a third party in the accounting of the supplier himself. What transactions are required to be made by the payer when paying for a third party, see below:

In creditor accounting, the entries will be even simpler. Based on the debtor's notification and a bank statement about the amount received from a third party, he will cover the debtor's debt. No additional wiring is required.

Find out below what documentary support for such operations will be required.

Find out what transactions are reflected in transactions under a receivables transfer agreement (assignment) in this article.

Payment to the supplier by a third party transaction

Cash method: purchased goods, in payment for which a third party fulfills an obligation, are considered paid at the time of transfer of funds not to your creditor, but at his direction to another person (Clause 2 of Article 273 of the Tax Code of the Russian Federation). I ask you to execute this order in payment of the debt (indicate the name of the organization that is a third party) before (indicate the name of the debtor organization), arising from the agreement dated » » (indicate the details of the agreement concluded between the debtor and the third party), confirmed by the reconciliation act dated » » . After the execution of this order, the debt (indicate the name of the organization that is a third party) to (indicate the name of the debtor organization) is considered repaid in the appropriate amount. (position of the manager, (signature) organizational and legal form and name of the debtor organization, full name of the manager) M.P. Received "(position, full name of the person who received the letter) It should be noted that the payment method in question is most often used in the case where a third party has a receivable to the debtor. Information and technological support (ITS PROF) The ITS PROF system is offered to support users of 1C software products. This system is offered in two formats:

On the ITS monthly disk;
On the website www.its.1c.ru (the site is updated daily).

Subscribing to ITS PROF To subscribe to ITS PROF, contact the partner from whom you purchased the software product, or service centers and service partners.

Info

You can place an online order for 1C:ITS on the website https://www.its.1c.ru/partners. Internet version of ITS All ITS subscribers have access to the website https://www.its.1c.ru/ for the duration of the subscription.

Payment for third party postings

Third party When transferring funds in an amount equal to the amount of receivables, not to your creditor, but on his behalf to another person, it does not affect the procedure for VAT taxation of the third party. This is due to the fact that the right to deduct input tax on purchased goods does not depend on the moment of payment (clause

2 tbsp. 171, paragraph 1, art. 172

Tax Code of the Russian Federation). Supplier (Creditor) For the supplier, it does not matter who the advance payment came from: from the buyer or from a third party. Therefore, on the date of receipt of the advance payment, he should calculate VAT and issue an invoice to the buyer for the amount of the advance payment (subclause

2 p. 1 art. 167, paragraph 3 of Art. 168 of the Tax Code of the Russian Federation). Buyer (Debtor) VAT on the transferred prepayment is accepted for deduction if the buyer has an invoice for the amount of the advance payment, a document confirming its transfer, and an agreement providing for such a payment procedure (clause 12 of article 171, clause 9 of art.

What taxes can be paid by third parties?

A representative can pay a variety of taxes for a taxpayer: profit, VAT, simplified tax system, excise taxes. It is possible to pay excise taxes, state duties, transport and patent taxes. Since 2021, third parties have the right to transfer insurance premiums to the Pension Fund and health insurance centers.

Procedure for paying taxes by a third party

First, the representative needs to draw up a loan agreement. It is needed so that the executed payment is not recognized as gratuitous assistance. The specifics of drawing up an agreement are regulated by paragraph 1 of Article 807 of the Civil Code of the Russian Federation. The agreement must indicate the loan amount and repayment terms. Then the representative needs to draw up a payment order. Funds paid are recorded in accounting.

Drawing up a payment order

When making payments to a third party, you must draw up a payment order. It is required to ensure that the money is directed in the right direction. The order contains this information:

Taxpayer checkpoint. If the tax is paid for a private individual, “0” must be indicated in this paragraph.
TIN.
Information about the third party who makes the payment.
Checkpoint and TIN of a third party.

The number indicates the taxpayer status:

“09” – IP.
“01” – YUL.
“13” – FL.
“10” – a notary who is engaged in private practice.

Before drawing up a payment order, it is recommended that you familiarize yourself with a sample document.

Payment accounting

Payment of tax by a third party suggests that one company becomes liable to another. Funds are provided on the basis of a loan agreement. In the future, they must be returned by the taxpayer. The tax amount will not be considered an expense of the company, since there is no decrease in assets. The funds will be returned, and therefore the organization’s capital is not reduced. The taxpayer is provided with an interest-free loan, and therefore it will not be included in financial deposits. This is due to the fact that paragraph 2 of the Accounting Regulations PBU 19/02, established by Order of the Ministry of Finance No. 126 of December 10, 2002, is not implemented.

The loan will be included in accounts receivable. For this reason, in accounting it must be recorded as the debit of account 76 and the credit of account 51. When the taxpayer returns the funds, the company will not generate income. Postings when paying tax payments for another person will be as follows:

DT76 KT68. Fixation of an interest-free loan in the structure of tax payments.
DT51 KT76. The funds were returned.

The transactions are confirmed by the loan agreement.

Tax accounting

Operations for the provision and repayment of loans in cash are not subject to VAT (clause 1, clause 2, article 146, clause 1, clause 3, article 39 of the Tax Code of the Russian Federation). A similar conclusion regarding the transaction of transfer of funds by the lender to the borrower is contained in the letter of the Federal Tax Service of Russia dated April 29, 2013 No. ED-4-3/7896. And regarding transactions for the transfer and return of funds - in the letter of the Ministry of Finance of Russia dated November 29, 2010 No. 03-07-11/460.

Corporate income tax

Funds transferred under a loan agreement, as well as amounts received for its repayment, are not taken into account for profit tax purposes as expenses and income (clause 12 of Article 270, clause 10 of clause 1 of Article 251 of the Tax Code of the Russian Federation ).

Tags: asset, accountant, capital, loan, tax, expense, write-off

Who can pay taxes for individual entrepreneurs and organizations

Federal Law No. 401-FZ dated November 30, 2016 amends the Tax Code of the Russian Federation (Clause 1, Article 45), according to which another person can pay taxes for the taxpayer.

This is convenient when there is not enough money in the current account of an individual entrepreneur or legal entity, it is blocked by tax authorities, the business requires urgent fulfillment of other financial obligations, or the bank has problems with its license.

The new norm of tax legislation allows you to delegate the payment of obligations to the budget if there is no opportunity or desire to pay yourself.

Who do tax laws call “other persons”?

According to the Letter of the Federal Tax Service of Russia dated September 15, 2017 No. BS-4-21/ [email protected] and clause 2 of Art. 11 of the Tax Code of the Russian Federation “other persons” are organizations and individuals:

citizens of the Russian Federation;
stateless persons;
Foreign citizens;
other individual entrepreneurs;
heads of peasant (farm) households;
legal entities created on the territory of Russia;
international companies;
international organizations;
foreign legal entities created in accordance with the legislation of a foreign state and having civil legal capacity;
representative offices, branches of international organizations and legal entities established on the territory of the Russian Federation.

Hereinafter, “other persons” are “third parties”.

Individuals paying taxes for individual entrepreneurs and organizations can be:

the entrepreneur himself - through the use of his own funds;
founder of a legal entity;
employees of individual entrepreneurs or organizations;
relatives, friends, acquaintances and strangers who voluntarily agreed to make payments.

In these cases, money is transferred from the individual’s personal bank account.

Other entrepreneurs and legal entities pay taxes and insurance premiums for taxpayers as counterparties. They can fulfill obligations to make payments to the budget for upcoming payments for services or goods, and repay accounts receivable. In this case, taxes are paid from the current account.