Question for a lawyer:
Lawyer's answer to the question:
Hello. Yes you can.
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R, How to proceed competently to repay the loan?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
It is more profitable to come to a joint agreement on the payment of a specific amount. If the lender is really interested in paying off the debt, then he will agree to the meeting.
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Lawyer's answer to the question: payment under the loan agreement payment purpose
Lyubov Alekseevna, in such circumstances, it is more profitable for you to wait to go to court and petition the court to reduce the amount of fines. The court will undoubtedly meet you in this regard.
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Loan Agreement (Penalty)…
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
The claim may indicate the amount of principal and the amount of interest, but a calculation must be attached. Documents confirming the payment of the contract are any receipts from which it is clearly visible that you were the recipient. In general, as a rule, such issues are specified in the contract in advance. The borrower confirms his payments with payment documents, but do not demand them from him - he must prove this himself in court.
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Lawyer's answer to the question: payment under the loan agreement payment purpose
In accordance with Part 1 of Art. 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (the lender) transfers into the ownership of the other party (borrower) money or other things determined by generic characteristics, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal number of other things received by him same kind and quality.
The loan agreement is considered concluded from the moment the money or other things are transferred.
According to Art. 808 of the Civil Code of the Russian Federation, a loan agreement between citizens must be concluded in writing if its amount exceeds at least ten times the minimum wage established by law, and in the case where the lender is a legal entity - regardless of the amount.
2. In confirmation of the loan agreement and its terms, a receipt from the borrower or another document certifying the transfer to him by the lender of a certain sum of money or a certain number of things.
By virtue of Art. 809 of the Civil Code of the Russian Federation, unless otherwise provided by law or the loan agreement, the lender has the right to receive interest from the borrower on the loan amount in the amount and in the manner specified in the agreement. If there is no provision in the agreement on the amount of interest, their amount is determined by the existing bank interest rate (refinancing rate) at the place of residence of the lender, and if the lender is a legal entity, at its location on the day the borrower pays the amount of the debt or its corresponding part.
2. Unless otherwise agreed, interest is paid monthly until the day the loan amount is repaid.
3. The loan agreement is assumed to be interest-free, unless otherwise expressly provided in it, in cases where:
an agreement concluded between citizens for an amount not exceeding fifty times established by law minimum size remuneration, and is not related to the implementation entrepreneurial activity at least one of the parties;
under the agreement, the borrower is not given money, but other things determined by generic characteristics.
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If, according to the loan agreement, the amount of interest is (2% per day), and the borrower borrowed 100,000 rubles for 1 year, and even money for payments...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
in the courts, such obligations are looked at like this - HAVE TAKEN AN OBLIGATORY - must fulfill
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Lawyer's answer to the question: payment under the loan agreement payment purpose
The calculation should be made based on the terms of the contract + payment of state duty, + legal services, + postage.
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Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
clause 2. Agreement - Genuine contract is considered concluded from the moment the borrower receives funds. The day the loan is granted is the day the funds are credited to the Borrower’s Bank Account.
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In this case, will a payment slip with a letter about changing the purpose of payment be a proof of payment?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Yes. of course it will be. if the date coincides with the date of payment transfer.
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I understand that I am signing a loan agreement, certified by a notary, and this lender will transfer money to me through the bank?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Hello! Analysis and study of such documents is a paid service.
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According to the supply agreement, we were supplied with goods in 2011 under three invoices for a total amount of 500,000 rubles, the deadline for filing a claim for...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
The counterparties may well ask the court to recognize this transfer as an acknowledgment of the debt.
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Tell me how it was composed? is there something strange here?
LOAN AGREEMENT No....
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Preparation and analysis of documents is a PAID service.
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Lawyer's answer to the question: payment under the loan agreement payment purpose
Document examination is a paid service. Contact us, we’ll check and advise.
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Lawyer's answer to the question: payment under the loan agreement payment purpose
Dear Anatoly Yuryevich, examination of the Agreement is a paid service.
Sincerely, Dmitry Yurievich
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Lawyer's answer to the question: payment under the loan agreement payment purpose
This is already a paid service.
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Please help me understand the loan agreement. LOAN AGREEMENT No._______
“________”_________________201___…
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
In accordance with paragraph 2 of Article 1, paragraph 1 of Article 420, paragraphs 1, 4 of Article 421, paragraph 3 of Article 423 of the Civil Code of the Russian Federation, an agreement is recognized as an agreement of two or more persons on the establishment, change of civil rights and obligations . Citizens and legal entities are free to enter into an agreement and to establish their rights and obligations under it. The terms of the agreement are determined at the discretion of the parties, provided that they do not contradict the law, and also, except in cases where the content of the relevant condition is prescribed by law, or another legal act. The contract is assumed to be for compensation unless otherwise follows from the law, other legal acts, content or essence of the contract.
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Should I pay under the loan agreement if 5 years have passed?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Term limitation period is 3 years. But according to clause 2 of Article 200 of the Civil Code of the Russian Federation For obligations with a certain period of performance, the limitation period begins at the end of the execution period. In your case, the expiration date is in April 2009. Therefore, your statute of limitations ends in April 2012. Therefore, the requirements debt repayment is completely legal.
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What interest can I demand in a claim for the use of someone else’s funds to a debtor who has not paid under the loan agreement?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Pavel, good afternoon!
Your question requires familiarization with documents and complex mathematical calculations (if you want to collect interest “in full”).
If you are interested, we can provide you with this service remotely via email. We will draw up a statement of claim for you and provide guidance on what to do.
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Can you trust?
LOAN AGREEMENT No. 65
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
You can't trust anyone
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The simple written form of the loan agreement was not followed!…
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Dear Julia! Rather, your demands should be in the nature of unjust enrichment.
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Lawyer's answer to the question: payment under the loan agreement payment purpose
you need to proceed from the fact that you have nothing else, you can think about the wording about illegal enrichment and return of money. …. GOOD LUCK
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Is it possible, by agreement of the parties, to change the purpose of payment, bypassing the bank?...
Question for a lawyer:
Lawyer's answer to the question: payment under the loan agreement payment purpose
Hello! yes, you can change the purpose of payment
Good luck to you!
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Collective agreement demon interest-bearing loan... Question for a lawyer: Lawyer's answer to the question: an interest-free loan agreement between organizations In the event that an interest-free loan agreement, material ...
A lawsuit was filed under the loan agreement. The loan was secured by a car pledge agreement. To provide security, an executive order was received... Question to the lawyer: Lawyer’s answer to the question: interest received by...
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In a couple of weeks there will be a court hearing on my claim for repayment of debt under the loan agreement. In the claim, I indicated that... Question to the lawyer: Lawyer’s answer to the question: act of repayment of the loan under the contract...
What type of agreement can be concluded between an individual entrepreneur and an individual? Where to certify?... Question to a lawyer: Lawyer’s answer to the question: interest-free loan agreement between an individual entrepreneur and an individual entrepreneur Svetlana Viktorovna add...
Organizations that, in established cases, due to the conditions of their activities, do not decipher their expenses, submit payment orders and cash checks to credit organizations without indicating the purpose of the payment amounts. Information about the purpose of payment on the back of cash checks is certified by the signatures of the drawer. Checks and payment orders are accepted credit institution within 10 days from the date of their discharge, not counting the day of discharge. Advertisements for cash deposits must indicate the date of their actual presentation to the credit institution. The documents must contain a clear statement of the essence of the transaction. ValyaChel 23.11.2009, 15:31 Documents must contain a clear statement of the essence of the operation. So where are the criteria for this clarity? The essence of the operation, in my opinion, is clearly expressed as “remuneration associated with the fulfillment of obligations”, it is absolutely obvious that this is not a payment for goods, not loan, not salary.
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.
Filling out payment orders
Thank you!... Question to a lawyer: Lawyer’s answer to the question: a loan agreement between individuals...
- Act of repayment of the loan under the loan agreement In a couple of weeks there will be a court hearing on my claim for repayment of the debt under the loan agreement. In the claim, I indicated that... Question to the lawyer: Lawyer’s answer to the question: act of repayment of the loan under the contract...
- An interest-free loan agreement between an individual entrepreneur and an individual entrepreneur. What type of agreement can be concluded between an individual entrepreneur and an individual? Where to certify?... Question to a lawyer: Lawyer’s answer to the question: interest-free loan agreement between an individual entrepreneur and an individual entrepreneur Svetlana Viktorovna add...
Legal Issues
- Bypassing the bank, if in the payment slips the purpose of payment is under a contract?...
- R, How to proceed competently to repay the loan?...
- Loan Agreement (Penalty)…
- If according to the loan agreement the amount of interest is (2% per day), and the borrower borrowed 100,000 t.
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 the decision is not received within the specified period authorized body on the suspension of the relevant operation for an additional period 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, if in accordance with the law Russian Federation no other decision has been made to limit 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.
Loan issued by payment order
Payment orders can be used to: a) transfer funds for goods supplied, work performed, services rendered; b) transfers of funds to budgets of all levels and in off-budget funds; c) transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them; d) transfer of funds for other purposes, provided for by law or a contract." Before this, in Chapter 2, in paragraph 2.10, in paragraphs. It is said that " Settlement documents must contain the following details... purpose of payment", all. Where are the specifics? ValyaChel 11.23.2009, 15:18 What if VP arises there? What is VP? Nad.K 11.23.2009, 15:22 beneficiary Appendix 4 clause 24 Linsy 11.23.2009, 15:25 302-P, clause.
1.7.2 1.7.2. The client is obliged to indicate in the text of payment documents, as well as on the back of cash checks, the purpose of the payment amounts.
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).
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, those transferred by payment order cash 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).
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 commodity documents, contracts are indicated... ...other information may also be indicated necessary information“I do not have a product, not a job, not a 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.
We inform you about the rules for filling out payment orders, including payments to the budget system of the Russian Federation, as well as insurance payments, payments for state and municipal services, approved by Order of the Ministry of Finance of the Russian Federation on November 12, 2013 No. 107n “On approval of the Rules of Instruction information in the details of orders for the transfer of funds for payment of payments to the budget system of the Russian Federation.”
Basic requirements for filling in the details of the payment order:
2. TIN of the recipient (detail "61")
10 characters (digits), while the first and second characters (digits) of the “TIN” of the recipient of funds cannot simultaneously take the value zero (“0”).
3. Checkpoint of the payer/beneficiary (details "102" and "103")
The recipient's "checkpoint" consists of 9 characters (digits), while the first and second characters (digits) of the recipient's "checkpoint" cannot simultaneously take the value zero ("0").
Payers - individuals in the payer's "KPP" attribute indicate zero ("0").
4. "Payer" (props "8")
for individuals - last name, first name, patronymic (if any).
5. "TIN" of the recipient of funds:
The TIN value of the budget revenue administrator who administers the payment.
6. “Checkpoint” of the recipient of funds:
The value of the checkpoint of the budget revenue administrator who administers the payment.
7. "Recipient":
Recipient's name.
8. “Purpose of payment”:
Purpose of payment, name of goods, works, services,
numbers and dates of contracts, trade documents,
other necessary information, including in accordance with the law, including value added tax;
under loan agreements: purpose of payment - repayment of debt under the loan agreement/issuance of a loan, number and date of the loan agreement, interest rate under a loan agreement;
enumeration own funds;
under contracts for payment for goods, work, services: indicating the number, date of the contract and the name of the goods, work, service is mandatory (if there is a large amount of information, the general name of the paid goods, work performed, services rendered may be indicated, for example: “for electricity”, “ behind information Services").
An example of filling in the requisite "Purpose of payment":
1. If the client transfers funds to his account or to the account of another person opened with METCOMBANK PJSC or another bank:- Transfer of own funds (VAT is not subject to).
2. If the client transfers funds under an agreement for goods, services provided, work performed:
- Payment under agreement (or invoice, or receipt, etc.) No. 125 dated 07/05/2016 for goods (name of goods, services, works) (VAT is not assessed).
3. If the client repays the loan:
- Debt repayment loan agreement No. 125 dated 03.04.2010 (VAT free).
4. If the client provides or returns funds under the loan agreement:
- Repayment of an interest-free loan under agreement No. 125 dated April 1, 2010 (VAT not subject to tax).
- Providing an interest-bearing loan (5%) under agreement No. 125 dated 04/01/2010 (VAT not assessed).
(The interest rate on the loan is indicated if the loan is interest-bearing; if there is no interest, then it is indicated that the loan is interest-free.)
Features of filling out the details of the fields when paying taxes, fees, insurance premiums and other payments to the budget system of the Russian Federation administered by tax authorities
Availability in payment order Incomplete details are not allowed.Payment of taxes, fees, fines and other payments for third parties is allowed from 12/01/2016.
According to Article 45 Tax Code RF tax payment can be made for the taxpayer by another person.
In this case, another person does not have the right to demand a refund from budget system Russian Federation tax paid for the taxpayer.
"01" - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - legal entity;
"02" - tax agent;
"06" - participant foreign economic activity- entity;
"08" - payer - a legal entity (individual entrepreneur, notary engaged in private practice, lawyer who has established a law office, head of a peasant (farm) enterprise) transferring funds to pay payments to the budget system of the Russian Federation (except for taxes, fees , insurance premiums and other payments administered by tax authorities);
“09” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - individual entrepreneur;
“10” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - a notary engaged in private practice;
“11” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - lawyer who established a law office;
“12” - taxpayer (payer of fees, insurance premiums and other payments administered by tax authorities) - head of a peasant (farm) enterprise;
“13” - taxpayer (payer of fees for the performance by tax authorities of legally significant actions, insurance premiums and other payments administered by tax authorities) - an individual;
"16" - participant in foreign economic activity - an individual;
"17" - participant in foreign economic activity - individual entrepreneur;
“18” - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
"21" - responsible participant in the consolidated group of taxpayers;
"22" - a participant in a consolidated group of taxpayers;
"24" - payer - an individual transferring funds to pay insurance premiums administered by the Fund social insurance the Russian Federation and other payments to the budget system of the Russian Federation (with the exception of fees for the performance by tax authorities of legally significant actions and other payments administered by tax and customs authorities);
"26" - founders (participants) of the debtor, owners of the debtor's property - unitary enterprise or third parties who have drawn up an order for the transfer of funds to pay off claims against the debtor for mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case.
Important! When drawing up an order for the transfer of funds, legal, authorized representatives or other persons, fulfilling, in accordance with the legislation of the Russian Federation, the payer’s obligation to make payments to the budget system of the Russian Federation, indicate the status indicator of the payer whose obligation is fulfilled.
2. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).
If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.
"TIN" of the payer- the value of the TIN of the payer, whose obligation to pay tax payments, insurance premiums and other payments are fulfilled. If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.
Payer's checkpoint- the value of the checkpoint of the payer, whose obligation to pay tax payments, insurance premiums and other payments is fulfilled. When fulfilling the obligation to pay payments for individuals, zero (“0”) is indicated in the payer’s “KPP” details.
3. “Payer” (detail “8”)
name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:
Legal or authorized representatives of the taxpayer, payer of fees, insurance premiums and other persons in accordance with the legislation of the Russian Federation on taxes and fees, fulfilling the payer’s obligation to pay tax payments, insurance premiums and other payments, when drawing up orders for the transfer of funds, indicate in the details:
“Payer” - information about the payer - a legal, authorized representative or other person making the payment:
for legal entities - name legal entity, fulfilling the payer’s obligation to pay payments to the budget system of the Russian Federation;
for individual entrepreneurs - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic (if any) and in brackets - "peasant farm";
for individuals - last name, first name, patronymic (if any) of the individual fulfilling the payer’s obligation to make payments to the budget system of the Russian Federation.
4. "Recipient":
5. KBK (props "104")
6. OKTMO (props "105")
In detail "105" of the order for the transfer of funds, the value of the code assigned to the territory of the municipal formation (inter-village territory) is indicated in accordance with All-Russian classifier territories municipalities(hereinafter referred to as OKTMO), and consisting of 8 or 11 characters (digits), while all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”). When making a tax payment based on tax return(calculation) in detail “105” the OKTMO code is indicated in accordance with the tax return (calculation).
7. Basis of payment (detail “106”)
The value of the payment basis, which has 2 characters and can take the following values:
"TP" - payments current year;
"ZD" - voluntary repayment of debt for expired tax, settlement (reporting) periods in the absence of a requirement tax authority on payment of taxes (fees, insurance premiums);
"BF" - the current payment of an individual - a bank client (account holder), paid from his bank account;
"TR" - repayment of debt at the request of the tax authority to pay taxes (fees, insurance contributions);
"RS" - repayment of overdue debt;
"OT" - repayment of deferred debt;
"RT" - repayment of restructured debt;
"PB" - repayment by the debtor of debt during the procedures applied in a bankruptcy case;
"PR" - repayment of debt suspended for collection;
"AP" - repayment of debt according to the inspection report;
"AR" - repayment of debt according to the writ of execution;
"IN" - repayment of investment tax credit;
“TL” - repayment by the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise, or a third party of debt in the course of procedures applied in a bankruptcy case;
"ZT" - redemption current debt during the procedures applied in a bankruptcy case.
8. Tax period (detail “107”)
The value has 10 characters, eight of which have semantic meaning, and two are separating characters and are filled with a period (".").
The first two digits of the tax period indicator are intended to determine the frequency of tax payments:
"MS" - monthly payments; in the 4th and 5th digits of the tax period indicator for monthly payments, the month number of the current reporting year is indicated. The month number can take values from 01 to 12.
"Q" - quarterly payments; in the 4th and 5th digits of the tax period indicator for quarterly payments - the quarter number (values from 01 to 04);
"PL" - semi-annual payments; in the 4th and 5th digits of the tax period indicator for semi-annual - the half-year number (values 01 or 02)
"GD" - annual payments.
In the 3rd and 6th digits of the tax period indicator, a dot (".") is used as a separator.
The 7-10 digits of the tax period indicator indicate the year for which the tax is paid.
When paying a tax payment once a year, the 4th and 5th digits of the tax period indicator are filled in with zeros (“0”).
If the legislation on taxes and fees for the annual payment provides for more than one deadline for payment of the tax payment and specific dates for payment of the tax (fee) are established for each deadline, then these dates are indicated in the tax period indicator.
Samples of filling out the tax period indicator:
"MS.02.2013"; "KV.01.2013"; "PL.02.2013"; "GD.00.2013"; "09/04/2013".
The tax period is indicated for payments of the current year, as well as in case of independent detection of an error in a previously submitted declaration and voluntary payment of additional tax (fee) for the past year. taxable period in the absence of a requirement from the tax authority to pay taxes (fees). The tax period indicator should indicate the tax period for which the tax payment or additional payment is made.
When repaying deferred, installment, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees, insurance premiums) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit in the indicator tax period in the format "day.month.year" a specific date is indicated, for example: "09/05/2013", which is interconnected with the indicator of the basis of payment and can indicate if the indicator of the basis of payment has the value:
"TR" - the payment deadline established in the tax authority's request for the payment of taxes (fees);
"RS" - the date of payment of part of the installment amount of tax in accordance with the established installment schedule;
"FROM" - date of completion of the deferment;
"RT" - the date of payment of part of the restructured debt in accordance with the restructuring schedule;
"PB" - the date of completion of the procedure applied in the bankruptcy case;
"PR" - date of completion of the suspension of collection;
"IN" - the date of payment of part of the investment tax credit.
In the case of making a payment to repay a debt under an audit report ("AP") or an executive document ("AP"), zero ("0") is indicated in the tax period indicator,
In case of early payment of the tax payment by the payer, the tax period indicator shall indicate the first upcoming tax period for which the tax (fee) must be paid.
9. Document number – basis for payment (detail “108”).
When drawing up an order to transfer funds to pay tax payments of a payer - an individual - a bank client (account holder) on the basis of a tax return (calculation), zero ("0") is indicated in detail "108".
"TR" - number of the tax authority's request for payment of tax (fee, insurance premiums);
"RS" - number of the decision on installment plan;
"FROM" - number of the decision on deferment;
"RT" - number of the decision on restructuring;
"PB" - number of the case or material considered by the arbitration court;
"PR" - number of the decision to suspend collection;
"AP" - number of the decision to prosecute for committing tax offense or refusal to prosecute for committing a tax offense;
"AR" - number executive document and initiated on the basis of it enforcement proceedings;
"IN" - number of the decision on granting an investment tax credit;
"TL" - definition number arbitration court on the satisfaction of the statement of intention to repay the claims against the debtor.
When indicating the number of the corresponding document, the number sign “N” is not affixed.
When paying current payments, including on the basis of a tax return (calculation), or voluntary repayment of debt in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the payment basis indicator has the value “TP” or “ZD”) in the indicator document number is indicated zero (“0”).
10. Date of the payment basis document (detail “109”):
Consists of 10 characters: the first two characters indicate the calendar day (can take values from 01 to 31), the 4th and 5th characters indicate the month (values from 01 to 12), the 7th to 10th characters indicate the year , in the 3rd and 6th characters a dot (".") is used as a separator.
At the same time, for payments of the current year (the value of the payment basis indicator is equal to “TP”), the document date indicator indicates the date of the tax return (calculation) submitted to the tax authority, namely the date of signing of the declaration (calculation) by the taxpayer (authorized person).
When voluntary redemption debts for expired tax (reporting) periods in the absence of a requirement from the tax authority to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is equal to “ZD”), zero (“0”) is indicated in the document date indicator.
For payments for which payment is made in accordance with the tax authority’s requirement to pay taxes (fees, insurance contributions) (the value of the payment basis indicator is “TR”), the date of the requirement is indicated in the document date indicator.
When a payer - an individual - a bank client (account holder) draws up an order to transfer funds to pay tax payments, insurance premiums on the basis of a tax return (calculation), the date of submission of the tax return (calculation) to the tax authority is indicated in detail "109" or when sending a tax return by mail - the date of sending the postal item.
When repaying deferred, restructured debt, repaying debt suspended for collection, repaying debt at the request of the tax authority to pay taxes (fees, insurance contributions) or repaying debt during procedures applied in a bankruptcy case, repaying an investment tax credit, when paying results tax audits, as well as when repaying debt on the basis of executive documents, the date of the document is indicated in the indicator of the date of the document, if the indicator of the basis for payment has the value:
"TR" - the date of the tax authority's demand for payment of tax (fees, insurance contributions);
"RS" - date of the decision on installment plan;
"FROM" - date of the decision to defer;
"RT" - date of the decision on restructuring;
"PB" - the date the arbitration court made a decision to introduce bankruptcy proceedings;
"PR" - date of the decision to suspend collection;
"AP" - the date of the decision to prosecute for committing a tax offense or to refuse to prosecute for committing a tax offense;
"AR" - the date of the writ of execution and the enforcement proceedings initiated on its basis;
"IN" - the date of the decision to provide an investment tax credit;
"TL" - the date of the arbitration court's decision to satisfy the statement of intention to pay off the claims against the debtor.
11. Unique identificator accruals (UIN, “Code” in detail 22)
- the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
- the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).
12. Purpose of payment (detail 24)
The “Purpose of payment” details of the order for the transfer of funds indicate Additional Information, necessary to identify the purpose of payment,
Authorized representatives
name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for individual entrepreneur- last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - “notary”; for lawyers who have established law offices - last name, first name, patronymic (if any) and in brackets - “lawyer”; for heads of peasant (farm) households - last name, first name, patronymic (if available) and in brackets - "peasant farm"), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence)), number and date of the notarized power of attorney. To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
Legal representatives and other persons, fulfilling, in accordance with the legislation on taxes and fees, the payer’s obligation to pay taxes, fees, insurance premiums and other payments, when drawing up orders for the transfer of funds to the budget system of the Russian Federation in the details “Purpose of payment” indicate:
TIN and KPP of the person (for individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices, heads of peasant (farm) households, individuals only TIN) making the payment. This information is indicated first in the “Purpose of payment” details. To separate information about TIN and KPP, the sign “//” is used. To separate information about the payer from other information indicated in the “Purpose of payment” detail, the “//” sign is used;
the name of the taxpayer, payer of fees, insurance premiums and other payments, whose duty is fulfilled (for an individual entrepreneur - last name, first name, patronymic (if any) and in brackets - “IP”; for notaries engaged in private practice - last name, first name, patronymic (if any) and in brackets - "notary"; for lawyers who have established law offices - last name, first name, patronymic (if available) and in brackets - "lawyer"; for heads of peasant (farm) farms - last name, first name, patronymic (if any) and in brackets - “peasant farm”), for individuals - last name, first name, patronymic (if available) and registration address at the place of residence or registration address at the place of stay (if there is no place of residence)) . To distinguish this information from other information indicated in the “Purpose of payment” detail, the “//” sign is used.
Features of filling out fields when making payments to the budget system of the Russian Federation (for example, payments for the provision of municipal services, payment for visiting kindergartens, schools, etc.)
This procedure applies to transfers to the following accounts (the account number is indicated in the details "Recipient's account»):
N 40101
"Income distributed by bodies Federal Treasury between the budgets of the budget system of the Russian Federation" (hereinafter referred to as the account of the Federal Treasury;
N 40302
“Funds received at temporary disposal”;
N 40501
"Accounts of federally owned organizations. Financial organizations" With hallmark "2
"in the fourteenth category;
N 40601
"Accounts of organizations that are in state (except federal) ownership. Financial organizations" with distinctive features " 1", "3
"in the fourteenth category;
N 40701
"Accounts non-governmental organizations. Financial organizations with distinctive features 1", "3"
in the fourteenth category;
N 40503
"Accounts of federally owned organizations. Non-profit organizations" with the distinctive feature " 4
"in the fourteenth category;
N 40603
"Accounts of organizations that are in state (except federal) ownership. Non-profit organizations" with the distinctive feature " 4
"in the fourteenth category;
N 40703
"Accounts of non-governmental organizations. Non-profit organizations" with the distinctive feature " 4
"in the fourteenth category;
1. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).
The value of the TIN of the payer - an individual may not be indicated if the identifier of information about the individual is specified in the "108" detail or the unique accrual identifier (UIN) is specified in the "Code" detail.
If there is no UIN, you must indicate the registration address at the place of residence of the payer - an individual or the registration address at the place of stay (if the individual does not have a place of residence).
If the payer - an individual does not have an INN and UIN, it is mandatory to indicate in the order to transfer funds a different identifier of information about the individual.
If an order to transfer money is indicated in detail "101" of one of the statuses "09" - "14" and at the same time there is no unique accrual identifier in the detail "Code" (detail "22"), indicate the TIN value of the payer - an individual in the detail " The payer's TIN is required.
If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.
name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:
for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated. The registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence) is not indicated in the “Payer” detail when indicating in the order to transfer funds a unique accrual identifier from the individual’s notice filled out for the taxpayer by the tax authority.
The founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties, when filling out orders for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case, indicate in details:
"TIN" of the payer - the value of the TIN of the debtor whose debt is mandatory payments repaid in accordance with the ruling of the arbitration court;
"KPP" of the payer - the value of the KPP of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
“Payer” - the name of the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party and in brackets the name of the debtor whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court (the abbreviated name is indicated).
3. “Recipient” (props “16”):
The abbreviated name of the Federal Treasury body and in brackets is the abbreviated name of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.
4. KBK (props “104”)
In the detail “104” of the order for the transfer of funds, the value of the KBK, consisting of 20 characters (digits), is indicated, while all KBK signs cannot simultaneously take the value zero (“0”). If there is no BCC, the value “0” (“0”) is indicated in detail “104” of the order to transfer funds.
The list of BCCs was established by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for application budget classification Russian Federation".
5. OKTMO (props “105”)
6. In the details “106”, “107”, “109” of the order for the transfer of funds, zero (“0”) is indicated.
7. Identifier of an individual in field “108”:
If an order to transfer funds of one of the statuses “03”, “19”, “20”, “24” is indicated in detail “101”, the identifier of information about the individual is indicated in detail “108”.
The following is used as an identifier for information about an individual: the insurance number of the individual personal account of the insured person in the personalized accounting system Pension Fund Russian Federation (SNILS); series and number of the identity document; driver's license series and number; series and number of registration certificate vehicle in the bodies of the Ministry of Internal Affairs of the Russian Federation; as well as other identifiers of information about an individual used in accordance with legislation of the Russian Federation.
When filling out the details "108", the number signs "N" and "-" are not indicated.
Before the identifier of information about an individual, a two-digit value of the type of identifier of information about an individual is indicated, which, depending on the document identifying the individual, has the following value:
"01" - passport of a citizen of the Russian Federation;
"02" - certificate of the civil registry office, executive authority or local government authority on the birth of a citizen;
"03" - seaman's passport (sailor's identity card);
"04" - military personnel identification card;
"05" - military ID of a serviceman;
"06" - temporary identity card of a citizen of the Russian Federation;
"07" - certificate of release from prison;
"08" - passport of a foreign citizen or other document established federal law or recognized in accordance with an international treaty of the Russian Federation as an identification document of a foreign citizen;
"09" - residence permit;
"10" - temporary residence permit (for stateless persons);
"11" - refugee certificate;
"12" - migration card;
"13" - passport of a citizen of the USSR;
“14” - insurance number of the individual personal account of the insured person in the personalized accounting system of the Pension Fund of the Russian Federation (SNILS);
"22" - driver's license;
"24" - certificate of registration of the vehicle with the authorities of the Ministry of Internal Affairs of the Russian Federation;
"25" - hunting license;
"26" - permission to store and carry hunting weapons.
To separate the two-digit value of the individual information identifier type and the individual information identifier, use the sign ";".
For example: "01;0201251245"
If an order to transfer funds is indicated in detail "101" of one of the statuses "03", "19", "20", "24" and at the same time there is no unique accrual identifier in the detail "Code" (detail 22), in the detail " 108" of the order, the value zero ("0") is allowed only when the payer's TIN value is indicated in the "TIN" detail of the payer - an individual.
8. Unique accrual identifier (UIN, “Code” in detail 22)
- the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.),
or
- the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.),
or
- the number of characters is 1, and the value is “0” (this means that the payer does not have information about the UIN).
For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).
Features of payment of administrative fines:
An administrative fine must be paid in full by the person brought to administrative responsibility no later than sixty days from the date of entry into force of the decision to impose administrative fine valid, except:
when an administrative fine is paid by a person held administratively liable for committing an administrative offense (subject to the restrictions established by the “Code of the Russian Federation on Administrative Offenses”), no later than twenty days from the date of the decision to impose an administrative fine, the administrative fine may be paid in the amount of half the amount of the imposed administrative fine. If the execution of the decision to impose an administrative fine was delayed or spread out by a judge, body, official who made the decision, the administrative fine is paid in full;
administrative fine imposed to a foreign citizen or to a stateless person simultaneously with administrative deportation from the Russian Federation, must be paid no later than the next day after the day the relevant resolution in the case of administrative offense;
execution of a decision imposing an administrative fine may be delayed or spread in installments by the judge, body, or official who issued the decision; in this case, the deadline for payment of the administrative fine is indicated in the relevant act on installment/deferment of execution.
In order to correctly reflect the fine in the State information system regarding state and municipal payments and timely recording of paid traffic fines, we ask you to comply with the following conditions:
be sure to indicate the UIN (the protocol number is equal to the UIN, usually starting with the numbers 188), KBC and OKTMO;
payment of a fine is possible only for yourself, payment of fines for a third party is not provided (in case of payment of a fine for a third party, the fine will not be considered paid for this third party);
A separate payment order must be drawn up for each fine.
Features of filling out the fields when paying customs and other payments administered by customs authorities
The presence of blank details in the payment order is not allowed
1. Payer’s INN (detail “60”)
consists of 12 characters (digits) - for an individual, while the first and second characters (digits) of the payer’s “TIN” cannot simultaneously take the value zero (“0”).
The value of the TIN of the payer - an individual may not be indicated if the identifier of information about the individual is specified in the "108" detail or the unique accrual identifier (UIN) is specified in the "Code" detail.
In the absence of a UIN, it is necessary to indicate the registration at the place of residence of the payer - an individual or the registration address at the place of residence (if the individual does not have a place of residence).
If the payer - an individual does not have an INN and UIN, it is mandatory to indicate in the order to transfer funds a different identifier of information about the individual.
If an order to transfer money is indicated in detail "101" of one of the statuses "09" - "14" and at the same time there is no unique accrual identifier in the detail "Code" (detail "22"), indicate the TIN value of the payer - an individual in the detail " The payer's TIN is required.
If the payer - an individual does not have a tax identification number (TIN), zero ("0") is indicated in the "TIN" detail of the payer.
2. “Payer” (detail “8”)
name of the payer - bank client (account holder) giving instructions to the bank to transfer funds, taking into account the following features:
for individuals - last name, first name, patronymic (if any) and registration address at the place of residence or registration address at the place of residence (if there is no place of residence). Before and after information about the registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence), the sign “//” is indicated. The registration address at the place of residence or the registration address at the place of stay (if the individual does not have a place of residence) is not indicated in the “Payer” detail when indicating in the order to transfer funds a unique accrual identifier from the individual’s notice filled out for the taxpayer by the tax authority.
The founders (participants) of the debtor, owners of the property of the debtor - a unitary enterprise or third parties, when filling out orders for the transfer of funds to repay claims against the debtor for the payment of mandatory payments included in the register of creditors' claims, during the procedures applied in a bankruptcy case, indicate in details:
"TIN" of the payer - the value of the TIN of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
"KPP" of the payer - the value of the KPP of the debtor, whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court;
“Payer” - the name of the founder (participant) of the debtor, the owner of the property of the debtor - a unitary enterprise or a third party and in brackets the name of the debtor whose debt on mandatory payments is repaid in accordance with the determination of the arbitration court (the abbreviated name is indicated).
3. "Recipient":
The abbreviated name of the Federal Treasury body and in brackets is the abbreviated name of the budget revenue administrator who administers the payment in accordance with the legislation of the Russian Federation.
4. KBK (props “104”)
In the detail “104” of the order for the transfer of funds, the value of the KBK, consisting of 20 characters (digits), is indicated, while all KBK signs cannot simultaneously take the value zero (“0”).
The list of BCCs was established by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation.”
5. OKTMO (props “105”)
The detail “105” of the order for the transfer of funds indicates the value of the code assigned to the territory of a municipal formation (inter-settlement territory) or settlement included in the municipal formation in accordance with the All-Russian Classifier of Territories of Municipal Formations (hereinafter referred to as OKTMO), and consisting of 8 or 11 characters (digits), while all characters (digits) of the OKTMO code cannot simultaneously take the value zero (“0”).
6. Basis of payment (detail “106”)
"DE" - declaration for goods, with the exception of declarations for goods, payments for which are paid by payers of customs duties and taxes - legal entities or individuals (hereinafter - payers of customs duties) using electronic terminals, payment terminals and ATMs;
"PO" - customs receipt order, with the exception of customs receipt orders, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"CT" - adjustment of the declaration for goods, with the exception of adjustments of declarations for goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"ID" - executive document;
"IP" - collection order;
"TU" - a requirement for the payment of customs duties, with the exception of requirements for the payment of customs duties, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"DB" - documents of financial and economic activities of customs authorities;
"IN" - collection document;
"KP" - an agreement on interaction when large payers pay total payments in a centralized manner;
"DK" - a declaration for goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"PC" - a customs receipt order, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"CC" - adjustment of the declaration of goods, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"TC" - a requirement for the payment of customs duties, payments for which are paid by payers of customs duties using electronic terminals, payment terminals and ATMs;
"00" - other cases.
7. Identifier of information about an individual (detail "108")
If you indicate in detail “101” the order to transfer funds one of the statuses “03”, “16”, “19”, “20”, the identifier of information about the individual is indicated.
If an order for the transfer of funds is indicated in detail "101" of one of the statuses "03", "16", "19", "20" and at the same time there is no unique accrual identifier in the detail "Code" of the order for the transfer of funds, indicate in in detail "108" of the order for the transfer of funds, the value zero ("0") is allowed only when filling out the detail "TIN" of the payer with the value of the TIN of the payer - an individual.
If a status other than “03”, “16”, “19”, “20” is indicated in detail “101” of the order for the transfer of funds, it is indicated in detail “108” of the order for the transfer of funds if the payment basis indicator has meaning:
"DE", "DK" - the last 7 digits from the customs declaration number (serial number);
"PO", "PC" - customs number receipt order;
"KT", "KK" - the last 7 digits from the customs declaration number (serial number);
"ID" - number of the executive document;
"IP" - number of the collection order;
“TU”, “TK” - number of the request for payment of customs duties;
"BD" - document number of the financial and economic activities of the customs authorities;
"IN" - collection document number;
"KP" - number of the agreement on interaction when large payers pay total payments in a centralized manner;
"00" - 0.
When indicating the number of the corresponding document, the “N” sign is not affixed.
8. Document date value (attribute "109")
Consists of 10 characters: the first two characters indicate the calendar day (can take values from 01 to 31), the 4th and 5th characters indicate the month (values from 01 to 12), the 7th to 10th characters indicate the year , in the 3rd and 6th characters a dot (".") is used as a separator.
In the "Document date" indicator, depending on the basis of payment, the following is indicated:
“DE”, “DK” and “KT”, “KK” - date from the goods declaration number;
“PO”, “PC” - date of the customs receipt order;
"ID" - date of the writ of execution;
"IP" - date of collection order;
“TU”, “TC” - date of request for payment of customs duties;
"BD" - the date of the document of financial and economic activity of the customs authorities;
"IN" - date of collection document;
"KP" - the date of the agreement on interaction when large payers pay total payments in a centralized manner;
"00" - other cases.
9. Unique accrual identifier (“Code”, detail 22)
the number of characters is 20, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
the number of characters is 25, and all characters are not equal to “0” (the payer indicates the UIN from the receipt, claim, etc.), or
the number of characters is 1, and the value is “0” (this means that the payer does not have information about the UIN).
For reference. The number of characters in the UIN (20 or 25) is determined by the revenue administrator (tax, customs, etc. authority) and is communicated to the payer in the payment document (receipt, request, etc.).
10. If it is impossible to indicate a specific value of the indicator in the details “105”, “106”, “108” - “109” and “Code” of the order for the transfer of funds, zero (“0”) is indicated.
The founder (individual) provided the company with interest-free loan, which was deposited into the cash register of the enterprise. PKO was prescribed. The loan was provided to pay wages and to pay taxes and fees for wages. How to correctly deposit this interest-free loan into the company’s current account, what purpose should I indicate when depositing funds into the company’s current account?
AND . When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:
Debit 51 Credit 50- funds are deposited in the bank.
In the purpose of payment, you must indicate that the payment is “receipt under loan agreement No.__ dated___.” The bank may ask you to provide it with a separate copy of the agreement.
Elena Popova, State Counselor tax service RF I rank
How to deposit the remaining funds to the bank. The organization applies common system taxation
Documentation of cash delivery
Regardless of the method of depositing cash into the bank, issue a cash order and make an entry in the cash book. In consumable cash order, in particular, indicate:*
- in the line “Issue” - the last name, first name, patronymic of the organization employee who collected and handed over the bag of cash to the bank collectors;
- in the line “Attachment” – attached source documents, their numbers and dates of compilation.
When depositing funds directly to the bank's cash desk, fill out an application for cash deposit, which includes three documents:*
- announcement;
- receipt;
- order.
Accounting: delivery of proceeds to the bank
When depositing money into the bank through a cashier (or an employee replacing him), you need to make the following entry in accounting:*
Debit 51 Credit 50
When handing over money to collectors, you need to make the following entries in accounting:
Debit 57 Credit 50
- funds are deposited in the bank.
When money is credited to the current account, the following entry is made:
Debit 51 Credit 57
– money has been credited to the current account.
This procedure is provided for in the Instructions for the chart of accounts (accounts , , ).
Sergei Razgulin, actual state councilor of the Russian Federation, 3rd class
How to reflect transactions for obtaining a loan (credit) in accounting
If a cash loan (credit) is provided, then after the lender (creditor) has deposited the money into the cash register (this method is only possible for a loan) or transferred it to the organization’s bank account, make an entry in the accounting:*
Debit 50 (51) Credit 66 (67)
– a cash loan (credit) has been received.
The founder gives his company a loan
The money goes to the cash register. Funds deposited into the cash register can be used on the same day so as not to exceed the limit. It does not matter whether the company has permission to spend cash proceeds or not, since borrowed funds are not revenue.
If due to borrowed money At the end of the day, the cash register limit will be exceeded; excess amounts must be deposited at the bank. At the same time, in the announcement for a cash contribution, it is indicated that the payment is “receipt under loan agreement No.__ dated___ 2010.” The bank may ask you to provide it with a separate copy of the agreement. It’s better to find out about this in advance.*
An agreement will definitely be needed if the loan exceeds RUB 600,000. In this case, the bank will have to report information about the transaction to Rosfinmonitoring.
Debt is a fairly common phenomenon in the commercial world. Loan repayment requires the execution of a corresponding payment order, in which you must indicate the purpose of the payment.
The purpose of payment when transferring under a loan agreement must contain the following information:
- the purpose of the payment order, that is, repayment of the loan;
- basis for the payment - the debtor must indicate the details of the loan agreement on the basis of which the debt obligations arose;
- other necessary information - in in this case in the purpose of payment when transferring the loan, you can specify the payment periods;
- VAT – when filling out the purpose of the payment, it is necessary to indicate the amount of VAT. 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 need to 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.
If the “Payment purpose” field is not filled in in the payment order
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. 807 of the Civil Code states 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.
Such problems can be avoided when the “Purpose of payment” field in the payment order is correctly filled out.
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:
- 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.
- 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.