Receive a bank guarantee for VAT refund. Bank guarantee for applying the application procedure for VAT refund. What is a bank guarantee for VAT refund?

Introduction

Licensing of insurance activities is carried out federal body executive power to supervise insurance activities in order to protect the interests and rights of policyholders, insurers and the state and is a way government regulation and control over the activities of insurance organizations and their compliance with current insurance legislation Russian Federation.

It will not be an exaggeration to say that the issues of licensing insurance activities have always been one of the most pressing in insurance, and today they have already acquired an almost emergency character. And this is due not only to the problems existing in the legislation in regulating licensing issues, but also to the fact that, as is known, the list of types of insurance has changed, and there remains legal uncertainty regarding the need for insurance companies to obtain special licenses for reinsurance. Licensing requires the submission of a huge package of documents, and most importantly, within a strictly defined time frame.

Types of insurance activities

Insurance activity refers to the activities of insurance organizations and mutual insurance companies (insurers) related to the formation of special monetary funds(reserves) at the expense of insurance premiums (premiums) paid by policyholders for payments under insurance contracts.

Activities related to assessing insurance risks, determining the amount of damage, the amount of insurance payments, and other consulting and research activities in the field of insurance do not require a license.

A license to conduct insurance activities is a document certifying the right of its owner to conduct insurance activities on the territory of the Russian Federation, subject to the conditions and requirements specified when issuing the license.

A license may be issued to carry out insurance activities in a specific territory declared by the insurer.

The license is issued in the prescribed form

Classification of types of insurance, introduced by Federal Law of December 10, 2003 No. 172-FZ. The license issued to the insurer shall indicate the following types of insurance provided for by the classification:

1) life insurance in case of death, survival to a certain age or period, or the occurrence of another event;

2) pension insurance:

3) life insurance with the condition of periodic insurance payments (rents, annuities) and (or) with the participation of the policyholder in investment income insurer;

4) insurance against accidents and illnesses;

5) health insurance;

6) funds insurance ground transport(except for railway transport);

7) insurance of railway transport vehicles;

8) insurance of air transport;

9) insurance of water transport;

10) cargo insurance;

11) agricultural insurance (insurance of crops, crops, perennial plants, animals);

12) insurance of property of legal entities, with the exception of Vehicle and agricultural insurance;

13) insurance of citizens’ property, with the exception of vehicles;

14) insurance civil liability owners vehicles;

15) civil liability insurance of aircraft owners;

16) insurance of civil liability of owners of water transport vehicles;

17) civil liability insurance of owners of railway vehicles;

18) insurance of civil liability of organizations operating dangerous objects;

19) insurance of civil liability for damage caused by defects in goods, works, services;

20) insurance of civil liability for damage to third parties;

21) insurance of civil liability for non-fulfillment or improper fulfillment of obligations under the contract;

22) insurance of business risks;

23) insurance financial risks.

In accordance with paragraph 1 of Art. 6 of Federal Law No. 172-FZ of December 10, 2003, insurers are “legal entities created in accordance with the legislation of the Russian Federation to carry out insurance, reinsurance, mutual insurance and received licenses in the manner prescribed by this Law.” Additional amendments dated March 7, 2004. The law also established the need to obtain a license to carry out reinsurance, although this type of insurance activity, as can be seen above from paragraph 9 of Article 32 of this law, is not specifically identified in the classification of types of insurance.

It is also necessary to highlight the disadvantages of consolidating the classification of types of insurance activities. The main defects are as follows:

Lack of such type as insurance various types professional liability (assigning it to any other class is impossible from the point of view of the essence and technique of implementing this type of insurance),

Absence a separate type insurance (expenses) for those traveling abroad; this type is, as a rule, a combined type of insurance, consisting of accident insurance (personal risk insurance) and insurance of various types of expenses (medical, medical transport, legal assistance, loss of luggage, etc.), it is difficult to unambiguously attribute it to one of the types of classification provided for in paragraph 1 of Art. 32.9 of the Law,

Insurance special types liability insurance (for example, directors' liability insurance and officials and so on.),

The legality of classifying voluntary health insurance as personal is ambiguous. risk insurance, if we talk about the prospect of completely abandoning the attachment system in favor of introducing a full-fledged risk insurance system medical expenses.

The situation may turn out to be insoluble without appropriate changes in legislation.

Licensing procedure for insurance activities

federal Service insurance supervision approved the regulations for licensing the activities of insurance business entities, which is internal document and determines the procedure for the department’s work in accepting applications for licenses, checking submitted documents, as well as the main functions of the departments on this issue.

The Regulations contain the following main provisions regarding licensing of insurance activities:

The procedure for registering applications and documents received from license applicants;

The procedure for preliminary verification of submitted documents, including parameters for assessing the compliance of documents with the list and forms determined by law;

The procedure and conditions for sending notifications to license applicants about the acceptance or refusal to accept documents for consideration;

The procedure for conducting examination of documents, including parameters for assessing the compliance of the content of documents with legal requirements;

The procedure for preparing a conclusion that is necessary to make a decision on issuing a license;

The procedure for making a decision on issuing a license;

Rules for issuing the license itself;

The procedure for notifying license applicants about the decision made;

The procedure for forming the service’s information base on the results of consideration of the application.

The basic rules for the activities of insurance supervision in this part are as follows.

Initially, applications are received by the case management department and on the same day are transferred to the preliminary control department, where they are registered in information base services. This database has been maintained since July 1, 2005, and it reflects all information about the progress of consideration of incoming documents, in particular, the outgoing number and date of the application, the incoming number and date of receipt of the service, the name of the company, its registration number, types of insurance, etc. the right to exercise which the applicant requests the issuance of a license or licenses.

At the same time, all applications are sent to the supervision department in order to obtain information about the presence or absence of violations of insurance legislation by the insurance entity requesting a license on the date of filing the application. If, at the time of filing an application, there are signs of violation of insurance legislation in its activities, the company is denied a license. This process usually takes several days.

At the stage of preliminary verification of documents, the completeness and reliability of the submitted license package is also assessed, which must include documents in accordance with the list defined in the Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of insurance business in the Russian Federation” (hereinafter Law on the organization of insurance business). As you know, clause 2 of Art. 32 of this legislative act stipulates that in order to obtain a license the following documents must be submitted to the insurance supervisory authority:

1) application for a license;

2) constituent documents of the license applicant;

3) a document on state registration of the applicant as a legal entity;

4) minutes of the meeting of founders on the approval of the constituent documents and the approval of the position of the sole executive body, the head or heads of the collegial executive body of the license applicant;

5) information on the composition of shareholders (participants);

6) documents confirming payment authorized capital in full size;

7) documents on state registration of legal entities that are founders of the insurance business, an audit report on the reliability of their financial statements for the last reporting period, if provided for them mandatory audit;

8) information about the sole executive body, the head or heads of the collegial executive body, the chief accountant, the head of the audit commission (auditor) of the insurance business entity;

Article 32. Licensing of activities of insurance business entities

1. License to carry out insurance, reinsurance, mutual insurance, intermediary activities as insurance broker(hereinafter referred to as the license)- special permission for the right to carry out insurance activities, granted by the insurance supervisory authority to the subject of the insurance business.

2. The license is issued:

1) an insurance organization to carry out:

voluntary insurance life;

voluntary personal insurance, with the exception of voluntary life insurance;

voluntary property insurance;

type of insurance, the implementation of which is provided for by federal law on a specific type compulsory insurance;

reinsurance in the event of acceptance of insurance payment obligations under a reinsurance agreement;

2) a reinsurance organization to provide reinsurance;

3) a mutual insurance company to carry out mutual insurance in the form of voluntary insurance, and in cases where, in accordance with the federal law on a specific type of compulsory insurance, the company has the right to carry out compulsory insurance, in the form of compulsory insurance;

4) to an insurance broker to carry out intermediary activities as an insurance broker.

3. To obtain a license to carry out insurance and reinsurance, the license applicant submits to the insurance supervisory authority:

1) application for a license;

3) the charter of the license applicant;

4) decisions on approval of the charter of the license applicant, election or appointment of management bodies of the license applicant, as well as on the formation of an audit commission or election of an auditor of the license applicant;

6) documents confirming payment of the authorized capital in full;

7) information about the persons specified in Article 32.1 of this Law, with the attachment of documents confirming the compliance of these persons with the qualifications and other requirements established by this Law, Federal Law of November 2, 2013 N 293-FZ “On Actuarial Activities in the Russian Federation” and regulatory acts of the insurance supervisory body (information about persons appointed to the positions of a deputy person performing the functions of the sole executive body, a member of a collegial executive body, a member of the board of directors (supervisory board), deputy chief accountant of an insurance organization, head and chief accountant of a branch of an insurance organization, and information about the insurance actuary medical organization providing exclusively compulsory medical insurance, are presented if the specified positions are available on the staff of the license applicant);

8) documents (according to the list established by the regulations of the insurance supervisory body) confirming the sources of origin of the property contributed by the founders (shareholders, participants) of the license applicant to the authorized capital;

9) regulations on internal audit;

10) documents confirming the license applicant’s compliance with the requirements established by the legislation of the Russian Federation on state secrets (if this requirement is established by law);

11) documents confirming the license applicant’s compliance with the requirements established by federal laws on specific types of compulsory insurance (in cases where federal laws contain additional requirements for insurers);

4. Applicants for licenses registered in the unified state register of insurance entities must not submit to the insurance supervisory authority the documents that are specified in subparagraphs 3 - 11 of paragraph 3 of this article and are available to the insurance supervisory authority, unless changes have been made to them.

5. To obtain a license to carry out mutual insurance, the license applicant (non-profit organization) submits to the insurance supervisory authority:

2) documents on payment state duty for granting a license;

3) the charter of the mutual insurance company;

4) decisions on approval of the charter of the license applicant, election or appointment of management bodies of the license applicant, appointment internal auditor(head of service internal audit);

5) information about persons appointed (elected) to the positions of director of the company and members of the board, internal auditor (head of the internal audit service), chief accountant, as well as information about the actuary with the attachment of documents confirming the compliance of these persons with the qualifications and other requirements established by this The Law, Federal Law No. 286-FZ of November 29, 2007 “On Mutual Insurance”, Federal Law No. 293-FZ of November 2, 2013 “On Actuarial Activities in the Russian Federation” and regulations of the insurance supervisory authority;

6) regulations on internal audit;

7) information about the members of the mutual insurance company, indicating their property interests, for the purpose of protecting which the mutual insurance company was created.

6. To obtain a license to carry out intermediary activities as an insurance broker, the license applicant submits to the insurance supervisory authority:

2) documents confirming payment of the state fee for the provision of a license;

3) the charter of the license applicant - a legal entity;

4) information about persons appointed (elected) to positions of managers (a person performing the functions of the sole executive body, head of a collegial executive body), members of the collegial executive body of an insurance broker - a legal entity, information about an insurance broker - an individual entrepreneur, information about the chief accountant an insurance broker with attached documents confirming the compliance of these persons with the qualification and other requirements established by this Law and the regulations of the insurance supervisory body;

5) a bank guarantee in the amount of at least three million rubles or documents confirming the availability own funds in the amount of at least three million rubles, in accordance with paragraph six of paragraph 6 of Article 8 of this Law.

7. License applicants who are subsidiaries in relation to a foreign investor or having a share of foreign investors in their authorized capital of more than 49 percent, along with the documents specified in paragraph 3 of this article, submit the following documents to the insurance supervisory authority:

1) the decision of a legal entity - a foreign investor on its participation in the creation of an insurance organization on the territory of the Russian Federation;

2) an extract from the register of foreign legal entities of the relevant country where it is established entity - foreign investor, or other proof of equal legal force of the status of a foreign legal entity - founder (shareholder, participant);

3) written consent of the relevant control body of the country where the legal entity - a foreign investor is established, for its participation in the authorized capital of an insurance organization on the territory of the Russian Federation or the conclusion of this control body or person authorized to provide legal services on the territory of the country where the legal entity - a foreign investor is established, about the absence, in accordance with the legislation of that country, of the need to obtain such consent;

4) a copy of the license (special permit) of the country where the legal entity - a foreign investor - is established;

5) accounting (financial) statements of a legal entity - a foreign investor for the last five years of its activity, compiled in accordance with the standards established by the personal law of a legal entity - a foreign investor, and confirming that the legal entity - a foreign investor carries out insurance activities in accordance with the legislation of the country where it is established, with a copy attached auditor's report for the last reporting period (if available).

8. The regulatory act of the insurance supervisory body establishes requirements for information, documents and (or) standard forms of documents in relation to the documents specified in subparagraphs 1, , , , and 12 of paragraph 3, subparagraphs 1, , 7 of paragraph 5, subparagraphs 1, 4 of paragraph 6 of this article, as well as the procedure and methods for submitting to the insurance supervisory authority the documents provided for in paragraphs 3, 5 - 7 of this article.

Insurance supervisory authority using unified system interdepartmental electronic interaction is requested from the federal executive body carrying out state registration legal entities and individual entrepreneurs, information about the license applicant, its founders (shareholders, participants, members), contained in the unified state register of legal entities, the unified state register of individual entrepreneurs.

9. Defined in this article lists of documents submitted by license applicants to obtain licenses are exhaustive, except for cases where federal laws on specific types of compulsory insurance provide for additional requirements for insurers. In order to verify the information received, the insurance supervisory authority has the right to send written requests to organizations to provide (within their competence) information regarding documents submitted by the license applicant in accordance with the legislation of the Russian Federation.

10. In case of non-compliance of the application for a license and other documents with the requirements established by this Law and (or) regulations of the insurance supervisory authority, and (or) the license applicant submits the documents specified in this article, not in in full The insurance supervisory authority sends a written notice to the license applicant about the need to eliminate identified violations, prepare documents properly with an exhaustive list of missing or incorrectly completed documents, and suspend the decision-making period for no more than thirty working days. If the license applicant fails to submit duly executed documents within the period specified in such notice, the application for a license previously submitted by the license applicant and the documents attached to it are returned to the license applicant.

The decision to issue a license or to refuse to issue a license is made by the insurance supervisory body within a period not exceeding thirty working days from the date the license applicant submits to the insurance supervisory body all documents provided for in this article and duly executed.

The insurance supervisory authority notifies the license applicant of the decision made to issue a license or to refuse to issue a license within five working days from the date of the relevant decision.

11. About changes made to the documents that served as the basis for obtaining a license in accordance with

On this moment concluding a bank guarantee makes it possible to be sure that in the event of a force majeure situation or liquidation of the enterprise, the applicant will receive compensation.

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This is a relatively new product offered by all financial institutions when applying for special major deal. This new product created a sensation economic market and quickly gained popularity among all companies.

Peculiarities

A bank guarantee refers to ways to ensure the fulfillment of these obligations, in which credit organisation acts as a guarantor of payment of compensation in the event of liquidation or failure to fulfill obligations by the other party.

The current Article 176.14 of the Tax Code of the Russian Federation allows all individuals and legal entities who pay the state budget VAT, obtain the right to a refund of this type of payment.

This easy procedure for receiving funds has a lot of advantages, the most important of which is the possibility of urgent replenishment current asset. This allows you not to lose your business acumen and activity in the relevant niche.

This is what allows a bank guarantee to be popular among the general population. But despite these advantages, those wishing to receive compensation are subject to a number of requirements that must be met.

This is aggravated by the fact that the legislation does not stipulate application standards and therefore the innovations are not yet complete. All gaps are filled gradually, which negatively affects the assets of enterprises.

Bank guarantee According to statistics, it occupies a leading position in VAT refunds. A sample of such a document can be obtained from any credit institution or other companies providing this type of service.

Several categories of organizations have the right to receive a bank guarantee.

The first category can only include large companies, who have paid tax for the past taxable period is at least 10 billion rubles. Moreover, such an organization must have existed for at least three years at the time of filing the relevant application.

Such institutions have the right to be created government agencies. They also enjoy the active support of the government of the Russian Federation.

The second group includes all other categories of companies that, along with the payment of tax, provided a bank guarantee. Almost everyone can take advantage of this opportunity, so this category much more interesting.

Necessity of registration

A bank guarantee is required to reduce the VAT refund period. The operating principle of this legal document is that the funds are returned to the company’s bank account within two weeks.

To receive compensation, the taxpayer must go to the Tax Inspectorate and write a corresponding application. If everything is completed correctly, the bank guarantee will allow you to receive a VAT refund in a short time, and the Federal Tax Service will pay the tax to your current account.

But despite the simplicity of the operation, the Federal Tax Service checks all documents carefully. And all calculations are carried out over a certain period of time. Find out the validity of the requested amount.

And in some cases, it is not a fact that all declared amounts will be supported by documents. The tax service is obliged to ensure the return of the overpaid amount to the state budget.

Several persons are involved in a bank guarantee operation:

beneficiary. It is any person in whose favor the payment is made. When returning VAT, this person is the Tax Service;
principal. Principal debtor. This is the company that filed the refund request;
guarantee. The credit institution is responsible for the fulfillment of the principal's obligations.

Guarantors can only be those credit organizations that have the appropriate license and are included in a special list of financial institutions on the website of the Ministry of Finance. There are requirements for such banks and insurance companies.

These include:

license for at least five years;
the credit institution's own assets are at least one billion rubles;
compliance with all rules and regulations;
absence of a requirement from the Central Bank to rehabilitate a financial institution;

Video: Justification of the proposed price

Conditions of bank guarantee for VAT refund

The main condition of a bank guarantee becomes irrevocable and non-transferable.

The remaining requirements for accelerated compensation are as follows:

cannot prescribe additional documents, not included in Article 176.1 of the Tax Code of the Russian Federation;
the validity period of such a legal document should not be earlier than eight months from the date of filing the tax return with the relevant institution;
the amount for which is issued ensures full fulfillment of obligations to return the collection amount to the state budget;
It is allowed to write off funds from the guarantor's current account if he fails to fulfill the requirement within a certain period.

How to get

To obtain this opportunity, you must provide a package of documents for consideration by the credit institution. The documents are not much different from standard package upon registration credit obligations enterprise.

It includes:

registration documents, including various certificates confirming the solvency of the company;
charter of the organization on appointment responsible person, as well as passport details of the manager;
accounting entries and analysis of financial statements for the last 12 months;
registers and transcripts accounting entries when interacting with counterparties;
all certificates on the movement of funds from account to account;
information about the existing property of the owner of the enterprise, including collateral;
certificates confirming the right to receive a refund.

To make a decision, a credit institution has the right to request other documents if it considers it necessary.

Each financial institution imposes certain requirements on the applicant and the borrower. Based on the package of documents provided, the review period reaches 3-10 working days.

Price issue

The cost of the service is calculated individually, based on the duration of the guarantee, the amount of obligations and its type.

Also, the price depends on the risk group when the bank evaluates the applying company. The price varies within 1-10 percent of the final amount.

Nuances

Requirements for a guarantor are established by the current Tax Code of the Russian Federation. Financial institution must be included in the list of companies published by the Ministry of Finance.

The period for which a bank guarantee is issued ends 8 months after submitting the application. In accordance with the law, the Tax Inspectorate is obliged to inform the credit institution about the refusal of the stated claims or the rights of the beneficiary only if the declared amount is not confirmed.

"Tax Bulletin", 2011, N 1

Federal Law of December 17, 2009 N 318-FZ in tax code RF added Art. 176.1 “Declarative procedure for tax refund”, which has been in effect for a year. According to its provisions, taxpayers now have the right to receive the amount of VAT claimed for refund without waiting for the end of the desk audit. Read this article about the problems they faced.
Large taxpayers, in accordance with paragraphs. 1 item 2 art. 176.1 of the Tax Code of the Russian Federation, can receive a VAT refund from the budget based only on an application. In it, the taxpayer must reflect the obligation to return to the budget the tax amounts received (offset) in excess on the application basis (including interest), if the decision on reimbursement through the application procedure is canceled in whole or in part. However, only taxpayers can receive a refund based on an application, within three previous years paid more than 10 billion rubles to the budget. VAT, excise taxes, income tax and mineral extraction tax in aggregate (Letters of the Ministry of Finance of Russia dated 04/29/2010 N 03-07-08/142, Federal Tax Service of Russia dated 07/23/2010 N AS-37-2/7390@).
In order to receive reimbursement from the budget before the end of the desk audit, other taxpayers must submit, in addition to the application, tax authority a bank guarantee designed to ensure the return to the budget of the funds received by the taxpayer in a declarative manner if the decision on “accelerated” reimbursement is cancelled. According to paragraph 8 of Art. 176.1 Tax Code of the Russian Federation tax office within five days from the date of filing the application for application of the application procedure for tax refund, it must verify the taxpayer’s compliance with the requirements provided for in paragraphs 2, 4, 6 and 7 of this article. In addition, tax officials must make sure that the taxpayer has arrears of taxes, other taxes, arrears of penalties and (or) fines subject to payment or collection, and make a decision on reimbursement or refuse to reimburse the tax in a declarative manner, making an appropriate decision .
Documents for the application procedure for VAT refund
Based on the results of document checks, incl. bank guarantees submitted by taxpayers to the tax authorities, it is possible to draw conclusions about the main problematic issues and typical errors for applying the declarative procedure for VAT refund.
According to Art. 368 Civil Code Russian Federation, by virtue of a bank guarantee, the bank (guarantor) gives, at the request of another person - the principal (in the case under consideration - the taxpayer), a written obligation to pay the principal's creditor (beneficiary) in accordance with the terms of the obligation given by the guarantor sum of money after the beneficiary submits a written request for payment.
The bank guarantee must be submitted simultaneously with tax return, where the right to a tax refund is declared (clause 2, clause 2, article 176.1 of the Tax Code of the Russian Federation). According to Art. 373 of the Civil Code of the Russian Federation, a bank guarantee comes into force from the date of its issue, unless otherwise provided in it. Therefore, when checking a guarantee, it is necessary to pay attention to whether it contains additional conditions regarding the duration of its validity.
The bank that provided the guarantee must meet the five criteria established by clause 4 of Art. 176.1 Tax Code of the Russian Federation:
availability of a license to carry out banking operations issued by the Central Bank of the Russian Federation, and implementation banking for at least five years;
presence of a registered authorized capital of the bank in the amount of at least 500 million rubles;
availability of the bank's own funds (capital) in the amount of at least 1 billion rubles;
compliance with mandatory standards provided for by Federal Law dated July 10, 2002 N 86-FZ "On Central Bank Russian Federation (Bank of Russia)", for all reporting dates within the last six months;
absence of a requirement from the Central Bank of the Russian Federation to implement measures to financial recovery bank based Federal Law dated 02.25.1999 N 40-FZ “On the insolvency (bankruptcy) of credit institutions”.

Information about which banks comply with the requirements of the Tax Code of the Russian Federation is posted on the website of the Ministry of Finance of Russia in the section “Tax and customs tariff policy”<1>.
<1>http://www1.minfin.ru/ru/tax_relations/policy.
The bank's compliance with the requirements specified in the Tax Code of the Russian Federation is verified by the Central Bank of the Russian Federation. If the bank does not meet the established criteria, the Central Bank, within five days from the date of discovery, sends information about this to the Russian Ministry of Finance.
Consequently, tax authorities have nothing to do with the inspection of banks themselves. For verification, only information posted on the website of the main financial department is used.
It should be noted: information about the bank’s compliance with the requirements of the Tax Code of the Russian Federation is checked at the time of making a decision on VAT refund in an application form. If, after the decision is made, the bank ceases to comply established requirements, this is not a basis for canceling the bank guarantee issued by him and for canceling the decision made on VAT refund in a declarative manner.
Thus, when studying the documents submitted by the taxpayer to the tax authority, it is necessary to check whether the bank is included in the list posted on the website of the Ministry of Finance of Russia on the date of the decision on VAT refund in the application procedure.
In addition, paragraph 3 of Art. 176.1 of the Tax Code of the Russian Federation obliges the bank, no later than the business day following the day of issuance of the bank guarantee, to send to the tax authority at the place of registration of the taxpayer a notice of the fact of issuance of the bank guarantee. The procedure for such notification is determined by the federal executive body authorized for control and supervision in the field of taxes and fees, i.e. Federal Tax Service of Russia.
Checking the bank guarantee for compliance with legal norms
Tax authorities check the bank guarantee for compliance with legal norms.

The text of the bank guarantee must directly provide for the bank's obligation to pay to the budget on behalf of the taxpayer the amounts of tax excessively received by him (credited to him) as a result of tax refund in the application form, if the decision on VAT refund is canceled in whole or in part (in the cases provided for in Article 176.1 of the Tax Code RF).
According to paragraphs. 1 clause 6 art. 176.1 the bank guarantee must be irrevocable. This means that the guarantee should not contain conditions providing for the right of the bank to revoke the issued guarantee. And this must be directly indicated in the text of the guarantee itself.
In accordance with paragraphs. 1 clause 6 art. 176.1 of the Tax Code of the Russian Federation, a bank guarantee must be non-transferable.
Article 372 of the Civil Code of the Russian Federation provides that the right of claim against the guarantor belonging to the beneficiary under a bank guarantee cannot be transferred to another person, unless otherwise provided in the guarantee. The bank is unlikely to, on its own initiative, grant the beneficiary the right to transfer the rights of claim under the guarantee to other persons. The bank is also unlikely to be able to transfer its obligations under the guarantee to anyone without the consent of the beneficiary.
However, despite this, all the requirements established by the Tax Code of the Russian Federation must be met, therefore it is advisable to directly indicate the condition of the non-transferability of the bank guarantee in its text.
According to paragraphs. 2 p. 2 art. 176.1 of the Tax Code of the Russian Federation, the person who will present the claim to the bank (guarantor) is the tax authority, and in the event of a legal dispute, the tax inspectorate will act in court as a party to the case. Therefore, the tax authority that makes the decision on VAT refund must be indicated as the beneficiary in the bank guarantee. Indication as a beneficiary of the branch Federal Treasury, the Ministry of Finance of Russia or the Russian Federation represented by these bodies seems erroneous.

In accordance with paragraphs. 2 clause 6 art. 176.1, a bank guarantee cannot contain an indication that the tax authority will submit documents to the bank that are not provided for in this article. In addition, according to paragraphs. 5 paragraph 6 art. 176.1 a bank guarantee must, without any additional conditions allow the undisputed debiting of funds from the guarantor’s account in the event of his failure to comply with fixed time demands for payment of a sum of money under a bank guarantee sent before the expiration of its validity period.
Article 21 176.1 provides: the tax authority sends to the bank only a request for payment of a sum of money under a bank guarantee, indicating the amounts to be paid by the guarantor. The sending to the bank of any other documents of the Tax Code of the Russian Federation is not provided, as is the transfer or presentation to the bank of the original of the bank guarantee itself.
Bank guarantees, in which, as a condition for the bank’s fulfillment of the request for payment of funds, the obligation of the tax authorities to submit to the bank any additional documents in addition to the requirement in the form, approved. By Order of the Federal Tax Service of Russia dated 06/07/2010 N ММВ-7-8/268@, do not comply with the provisions of Art. 176.1 Tax Code of the Russian Federation.
In the form of a request for payment of a sum of money under a bank guarantee, approved. Order of the Federal Tax Service of Russia N ММВ-7-8/268@ provides the following details:
last name, first name and patronymic, position and class rank of the head of the tax authority, name of the tax authority (or full name);
INN/KPP and address of the taxpayer who did not comply with the request of the tax authority;
date and number of the request not fulfilled by the taxpayer;
amount to be paid;
date and number of the bank guarantee;
full name and BIC of the bank;
account details (KBK and OKATO) for crediting funds;
the date after which, in the event of failure to comply with this requirement, the tax authority will exercise the right to indisputably collect the amounts.

Submission to the bank of other information in the text of the request, Art. 176.1 of the Tax Code of the Russian Federation and the above Order of the Federal Tax Service of Russia are not provided for.
Indication in the bank guarantee of the need to present it to the bank (guarantor) additional information, incl. related to the circumstances of the taxpayer’s violation of the legislation on taxes and fees or the description of the reasons for sending the claim to the bank (except for the information specified in the claim form approved by the Federal Tax Service of Russia), the calculation of the claimed amount, as well as references to the taxpayer’s application or his tax return does not comply with the law.
Consequently, the presence in bank guarantees not provided for tax legislation, conditions for their fulfillment or additional obligations of the beneficiary may be grounds for recognizing them as not meeting the requirements of the Tax Code of the Russian Federation and making a decision to refuse VAT reimbursement in an application form.

According to paragraphs. 3 paragraph 6 art. 176.1 of the Tax Code of the Russian Federation, the validity period of the bank guarantee must expire no earlier than eight months from the date of filing the tax return in which the amount of tax to be reimbursed is declared.
Indicating that a bank guarantee is valid for a longer period of time than established by law is not a violation.
The bank guarantee must specify the exact start and end dates of its validity, and not indicate an uncertain event or period.
According to paragraphs. 4 paragraph 6 art. 176.1 of the Tax Code of the Russian Federation, the amount for which a bank guarantee is issued must ensure the fulfillment of obligations to return to the budget in full the amount of tax claimed for reimbursement.
The bank is obliged to issue a guarantee for the amount declared by the taxpayer for reimbursement from the budget in the tax return, even if the taxpayer does not have the right to apply the declarative procedure for the entire amount of VAT indicated in the return. In addition, the legislation does not provide for the provision of a bank guarantee for part of the amount claimed for reimbursement by one bank and for the other part - by another bank.
According to paragraphs. 5 paragraph 6 art. 176.1 of the Tax Code of the Russian Federation, a bank guarantee must allow for the undisputed debiting of funds from the account of the guarantor (bank) in the event of his failure to comply within the established period with the requirement to pay the amount of money under the bank guarantee, sent before the end of its validity period.
Since the guarantee is issued on behalf of the bank as a legal entity (including cases when the guarantee is issued by a bank branch), in the author’s opinion, in the event of insufficient funds in the correspondent account of the branch, the tax authorities have the right to exercise the right to indisputably collect funds in relation to any of the accounts, owned by the bank.

The Tax Code of the Russian Federation does not establish requirements for indicating jurisdiction in a bank guarantee (the name of the court in which the case will be heard in the event of a dispute related to the execution of the guarantee).
At the same time, according to Art. 35 of the Arbitration Procedural Code of the Russian Federation, a claim is brought in arbitration court subject of the Russian Federation at the location or place of residence of the defendant. In addition, paragraph 5 of Art. 36 of the Arbitration Procedure Code of the Russian Federation provides for the right to bring a claim arising from the activities of a branch or representative office located outside the location of the legal entity, either to the arbitration court at the location of the legal entity, or at the location of its branch or representative office.
Jurisdiction established by Art. Art. 35 and 36 of the Arbitration Procedure Code of the Russian Federation, can be changed by agreement of the parties before the arbitration court accepts the application for its proceedings. Submission by the taxpayer to the tax authority of a guarantee drawn up by the bank, where a specific arbitration court is indicated, does not mean that the tax authority has expressed consent to change the jurisdiction established by Art. Art. 35 and 36 of the Arbitration Procedure Code of the Russian Federation. According to the author’s recommendation, it is possible not to stipulate in bank guarantees the special jurisdiction of a dispute related to the provision of a bank guarantee.
Verification of the powers of persons who signed the bank guarantee
In addition to checking the compliance of the text of the guarantee with the provisions of tax and civil legislation, it is advisable to check the powers of the persons who signed it.
The right to sign contracts and other documents providing for financial obligations economic company, owned by an individual executive body legal entity, i.e. to the manager.
Tax authorities can obtain information about the person who was the head of the bank from the Unified State Register of Legal Entities on the date of signing the guarantee. The fact of appointment to the position of manager is confirmed by the minutes of meetings of the founders (shareholders, participants), and the order of appointment.

In addition, Art. 7 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” provides for the mandatory signature of the chief accountant on monetary and settlement documents, financial and credit obligations.
Since the bank guarantee provides for the financial obligations of the bank, in order to avoid possible legal proceedings it must be signed by Chief Accountant jar.
Bank guarantees issued to representative offices and branches
In Letter dated 06/01/2010 N 04-15-7/2630, which the Federal Tax Service of Russia brought to the attention of tax authorities and taxpayers by Letter dated 06/15/2010 N ШС-37-3/4049@, central bank The Russian Federation reported: since legal entities are liable for their obligations with all the property they own, bank guarantees issued by branches of banks included in the list, on behalf of these banks, are accepted by tax authorities as issued by the banks themselves.
At the same time, the Central Bank of the Russian Federation drew attention to the need to take into account the terms of reference of the person signing the bank guarantee on behalf of the bank.
Since, according to paragraph 3 of Art. 55 of the Civil Code of the Russian Federation, representative offices and branches must be indicated in the constituent documents of the legal entity that created them, and the heads of representative offices and branches are appointed by the legal entity and act on the basis of its power of attorney; when checking the guarantee, it must be taken into account that the constituent documents must indicate the bank branch that issued the guarantee.
A branch should not be confused with a separate division, since the term " separate division" is used only for tax registration purposes.
The branch usually acts on the basis of a regulation that specifies the types of transactions that it has the right to enter into.

The heads of representative offices and branches are appointed by the legal entity and act on the basis of its power of attorney. The power of attorney must contain:
the place and date of its execution (without this information, the power of attorney is considered void);
the period for which the power of attorney was issued. If this period is not specified (Article 186 of the Civil Code of the Russian Federation), it remains in force only for a year from the date of its commission. Total term the power of attorney cannot exceed three years;
the name of the legal entity on whose behalf the power of attorney was issued, its tax identification number, location, surname, first name, patronymic of the bank manager or other person authorized to sign the power of attorney, and (in in this case) grounds of authority and details of documents confirming such authority;
information about the representative - an individual (position, place of residence, passport details);
a list of actions that the head of the branch is authorized to perform (including the right to issue bank guarantees for the amount specified in the guarantee).

Simultaneously with checking the bank guarantee documents, the tax authority, in accordance with clause 8 of Art. 176.1 of the Tax Code of the Russian Federation, must establish whether the taxpayer had arrears in taxes or arrears of penalties and (or) fines.
If, as a result of the audit, compliance with all legal requirements is established, after five working days the tax authority will make a decision to reimburse the amount of tax claimed for reimbursement in a declarative manner.
In case of refusal to reimburse the amount of tax claimed for reimbursement, in a declarative manner, taking into account that clause 2 of Art. 176.1 of the Tax Code of the Russian Federation provides for the simultaneous submission of a VAT return and a bank guarantee; the right to receive a VAT refund from the budget in an application form can be exercised after eliminating identified deficiencies and submitting a new (updated) tax return, simultaneously with which the bank guarantee will be submitted.
V.V.Shinkarev
State Advisor
civil service of the Russian Federation

In the last decade, the question has been raised more than once that so-called “turnover” taxes have a serious negative impact for business development. The main problem for many entrepreneurs has become the very complex and lengthy procedure for returning value added tax. At some point, the authorities decided to shorten the period for checking tax returns, but this did not solve the problem. Most firms were forced to reimburse the monetary resources spent on VAT through loans.

As a result of lengthy discussions, the authorities decided to extremely simplify the return of value added tax. Now VAT refunds can be made within 14 days. In order to exercise this right, the taxpayer must provide a bank guarantee for the full amount of the tax.

But it returns VAT bank guarantee not always. There are special requirements for a bank guarantee for a VAT refund claim. Such a bank guarantee must be non-transferable and irrevocable, its validity period must be at least 8 months from the date of filing the declaration. In addition, the contract must stipulate that, in case of failure to fulfill the requirements, the entire amount is debited from the guarantor’s account. In addition, only banks included in the list of the Ministry of Finance of the Russian Federation can act as guarantors.

It is not difficult to obtain a VAT refund guarantee. The process of obtaining a guarantee is similar to the process of obtaining a loan. An application for a guarantee is written to the head of the bank. The application is accompanied by a package of documents necessary to obtain a guarantee, as well as a tax return.

After receiving the bank guarantee, it is submitted to the tax authority along with the tax return and application for tax refund. A correctly executed bank guarantee refunds VAT within 14 days from the date of application. After receiving the tax return, the tax authority conducts an audit. It is carried out over 3 months. If it turns out that the refunded VAT amount is higher than the one that should be refunded, then the decision to refund is canceled. In this case, the taxpayer is obliged to return cash to the budget. If he does not do this, then the money is collected from the guarantor bank.

Today, a bank guarantee is in great demand when registering commercial and government contracts. Does a bank guarantee make contract security more secure? Apparently, it does, since it is difficult to think of another reason why most enterprises prefer to use a bank guarantee as security for contracts.

VAT refund or credit under a bank guarantee

VAT refund (VAT offset) can be carried out on application basis until the tax return audit is completed, which states the right to a VAT refund if a valid bank guarantee is provided along with the VAT tax return.

Bank guarantee should provide for the bank's obligation, based on the request of the tax authority, to pay to the budget on behalf of the taxpayer the amounts of VAT that were excessively received by him (credited to him) as a result of VAT refund in a declarative manner, if the decision on a VAT refund (VAT offset) in a declarative manner is canceled in whole or in part.

The bank guarantee must be provided by a bank included in the list of banks that meet the established requirements for accepting bank guarantees for tax purposes, which is maintained by the Ministry of Finance of the Russian Federation on the basis of information received from the Central Bank of the Russian Federation.

B The bank must meet the following requirements:

1) availability of a license to carry out banking operations for at least 5 years;

2) the presence of a registered authorized capital of the bank in the amount of at least 500 million rubles;

3) the presence of the bank’s own funds (capital) in the amount of at least 1 billion rubles;

4) compliance with mandatory standards for all reporting dates during the last 6 months;

5) the absence of a requirement from the Central Bank of the Russian Federation to implement measures for the financial rehabilitation of the bank.

The bank guarantee must meet the following requirements:

1) the bank guarantee must be irrevocable and non-transferable;

2) a bank guarantee cannot contain an indication that the tax authority will submit documents to the bank that are not provided for by the Tax Code of the Russian Federation;

3) the validity period of the bank guarantee must expire no earlier than 8 months from the date of filing the tax return in which the amount of VAT to be refunded is declared;

4) the amount for which the bank guarantee is issued must ensure the fulfillment of obligations to return to the budget in full the amount of VAT claimed for reimbursement;

5) the bank guarantee must allow the undisputed debiting of funds from the guarantor’s account in the event of his failure to comply within the established period with the requirement to pay the amount of money under the bank guarantee, sent before the expiration of the bank guarantee.

www.nds-nalog.ru

Bank guarantee for VAT refund

Bank guarantee for the application procedure for VAT refund (Article 176.1 of the Tax Code of the Russian Federation)

Economic benefits of using a bank guarantee for tax refund (VAT):

VAT refund in a shorter period of time (within 3 working days);

the possibility of using the refunded VAT amount as working capital for the enterprise;

there is no need to attract more expensive credit resources.

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Who has the right to apply the application procedure for tax refund?

The following have the right to apply the application procedure for tax refund:

taxpayers-organizations for which the total amount of VAT, excise taxes, income tax and mineral extraction tax paid for 3 calendar years preceding the year in which the application for application of the declarative tax refund procedure is submitted, excluding the amounts of taxes paid in connection with the movement of goods across the customs border of the Russian Federation and as tax agent, is at least 10 billion rubles;

such taxpayers have the right to apply the declarative procedure for tax refund if at least 3 years have passed from the date of creation of the organization to the day of filing the tax return;

taxpayers who have provided, along with the tax return in which the right to a tax refund is stated, a bank guarantee providing for the bank's obligation, based on the request of the tax authority, to pay to the budget on behalf of the taxpayer the amounts of tax that were excessively received by him (credited to him) as a result of a tax refund in the application procedure, if the decision to reimburse the amount of tax claimed for reimbursement is canceled in whole or in part by application.

Refund of the amount of tax claimed for reimbursement in a declarative manner

if the taxpayer does not have arrears on VAT, other taxes, debt on relevant penalties and (or) fines subject to payment or collection in cases provided for by the Tax Code of the Russian Federation;

if the amount of VAT claimed for reimbursement in the declarative procedure exceeds the amounts of arrears for VAT, other taxes, debts for relevant penalties and (or) fines.

Within 5 days from the date of receipt of this instruction, the territorial body of the Federal Treasury shall refund the tax amount to the taxpayer in accordance with the budget legislation of the Russian Federation and no later than the day following the day of the refund, notify the tax authority of the date of refund and the amount of funds returned to the taxpayer.

Bank guarantee and VAT

The terms of the bank guarantee provide for the payment of tax for the client, which is credited to him in addition to the required VAT refund. Reimbursement is made according to the following principle:

the amount of taxes paid by the client is returned to the account;

the funds are counted against subsequent VAT payments.

The refund procedure is preparatory stage and the case review process. At the first stage, documentation is checked, which confirms the client’s right to compensation, documentation is prepared for court proceedings, and a tax return is drawn up.

IN mandatory The authenticity and correctness of all seals are checked, which saves time in the future.

VAT and bank guarantees

Consideration of a case regarding the return of VAT costs

The bank guarantee necessarily provides for a refund of VAT payments. However, the client should first find out whether the bank is on the Ministry of Finance list for issuing guarantees. To conduct business, you must contact professional lawyer who accompanies the client at all stages of the procedure.

List of persons who are entitled to VAT refunds:

taxpayers who pay an amount of taxes higher than specified in the laws on financial affairs;

the right to compensation can be used if no more than 3 years have passed from the date of registration of the company;

taxpayers who provide a declaration and a bank guarantee.

VAT refund procedure

Clients reimburse the monetary resources that are wasted on VAT at the expense of credit funds. Therefore, the return of value added tax has been simplified. But a bank guarantee does not always imply such compensation. It must be irrevocable and non-transferable. The warranty period must be at least 8 months. In addition, the agreement must confirm that in case of failure to fulfill obligations, the entire amount is debited from the account of the guarantor bank.

If the bank guarantee is completed correctly, the additional cost will be refunded within 14 days from the date the application was submitted.

Expedited refund option

The applicant, as the owner of the bank guarantee, after submitting the declaration, sends a request for a VAT refund within five days. If not clearly established form form of such a request, then the paper is drawn up in free form. It is necessary to indicate the details bank account. It is to him that the refund funds will be transferred. After this, within five working days, the inspectors make a decision on the return of payments for the additional cost. The applicant will be notified of the official decision in writing.

If, at the time of filing the application, the company had arrears in tax payments or fines, then the VAT refund may go towards these debts. Such decisions are expedited and are made simultaneously with a positive response to compensation. Then only the balance of funds after covering the arrears is subject to return.

Tax refund orders are sent by the inspector the very next business day after a positive verdict is issued for the owner of the guarantee. The treasury has five days to transfer the required amount. If these deadlines are violated, then from the 12th day interest will be charged on the returned amount of taxes; the cost will be affected by the refinancing rate. However, the law does not determine the maximum amount of one and all guarantees issued by the bank.

The decision to refund may be canceled if the amount of VAT exceeds the refunded amount. This decision concerns a desk audit. Then the company undertakes to return the funds to the budget, for which it is also given five days. The company also pays interest for the use of budget assets. For this purpose, a double refinancing rate is assigned for the current period.

Below is a video on the topic of the article on VAT :

Calculations for payments of returns on additional value

The amount of VAT that must be refunded is multiplied by double the refinancing rate. Then the resulting cost is divided by 365 days and multiplied by the number of days used budget resources. If during this period there were different rates refinancing, then interest is calculated separately for each rate. The resulting values are summed up and give the full amount of the return of funds to the budget. A firm or company cannot take such costs into account as an expense when calculating income tax, but are a separate cost item.

An additional problem regarding VAT refund may be clarification of the declaration or extension of the warranty period. Then the company may receive a refusal from the inspector. The decision is motivated in this case by the fact that the bank guarantee should not be subject to changes and adjustments.

garantiibanka.ru

How to issue a bank guarantee for VAT refund

In the modern business sphere, the problem of unfounded refusals to refund VAT worries the owners of many Russian firms and companies. The presumption of guilt is to blame for most failed cases. What is a bank guarantee for VAT refund and what are the stages of its execution?

Who and where can receive compensation?

Before turning to a bank for help, you should find out more about it:

whether it is included in the list of banks to which the Ministry of Finance of the Russian Federation has entrusted the issuance of a guarantee;

whether he will be able to continue to conduct the business at the stage at which the applicant was going to transfer the management of the business to the bank.

Consultation with a lawyer, or better yet, his constant presence nearby will be very helpful. The question is quite complex and requires specific knowledge.

Persons entitled to VAT refund:

Taxpayers whose amount of taxes paid is from 10 billion rubles.

These persons have the right to use the declarative tax refund regime, provided that no more than 3 years have passed from the date of registration of the company or firm to the day the declaration is submitted.

Taxpayers who have provided a tax return and a bank guarantee. The return must indicate that the company is entitled to a tax refund.

The guarantee must stipulate the obligations of the financial institution to pay for the client the tax credited to him in excess of what is required as a result of the VAT refund in the declarative mode, and in the event of a decision to refund the VAT declared for refund in the declarative mode, it will be partially or fully canceled.

The VAT refund bank guarantee provides two refund options:

The amount of taxes paid is returned to the current account;

The funds will be counted against subsequent VAT payments.

Tax refund procedure:

Preparatory stage:

verification of documents that prove the right to tax refund;

preparation of documentation for court proceedings (filing and copying);

tax return preparation and verification.

This stage is very important. It is necessary to double-check the presence of all papers, stamps, and registration rules several times. This will save time later.

Case review process:

the beginning of the process (here it is important to ensure that the Federal Tax Service does not delay the deadline);

When new information about the progress of the case appears, it should be considered possible options developments of events.

There are two possible results: the case ended with a positive result; refused.

Developments if a refusal is received in the case of a bank guarantee with VAT refund.

preparation of objections in writing;

if you refuse to return the tax even after considering objections, you should file a complaint with the Federal Tax Service;

a repeated process, only already being considered by the Federal Tax Service.

If you are not strong in legal and banking issues, then the answer is clear - you definitely need it. The same answer will be for very busy people who cannot be personally present at the event. You can simply get confused in such paperwork. Needed practical experience in such matters.

What are the advantages of using the services of lawyers:

Documents are checked by professionals, and when submitting papers for consideration by the Federal Tax Service, the probability of a positive outcome at this stage is 90%. As a result, all documentation has been checked and is ready for submission to the Federal Tax Service and the arbitration court.

If a case is accepted for consideration, then lawyers follow it, not missing a single detail that would seem insignificant to ordinary people. The timing of the progress of the case is monitored. Whenever possible, lawyers “push” the court. Such cases are often won by those who hired specialists.

In case of refusal (this also happens, but much less frequently), the hired office will itself file an objection to the conclusion of the Federal Tax Service and submit the documentation (appeal) to the Federal Tax Service.

In case of repeated refusal, lawyers turn to the arbitration court.

From the outside it will seem that the matter is going on by itself, without the personal participation of the applicant. He will only need to pay for the services.

How much will a lawyer's services cost?

Approximate range of payment for services, depending on the amount of VAT (VAT amount in rubles – cost of services in rubles):

100,000-1,000,000 – from 40,000;

1,000,000-5,000,000 – from 60,000;

more than 5,000,000 – from 200,000.

It is worth noting that it is better to deal with small amounts yourself, otherwise the money received will mainly be spent on paying for the services of hired lawyers. But with a large tax paid, you should seek help. Good companies provide guarantees and allow you to make payments in several ways.

Payment methods (from most profitable to most expensive):

Full prepayment. At the initial stage, the client pays for the services. The amount does not depend on subsequent developments.

The result is paid. At the very beginning, the hirer pays a fixed amount. If in the end the bank guarantee for VAT was valid and the money was returned (the lawyers won the case), then the client pays additionally for the result. Otherwise there will be no additional payment.

Staged payment. The most reliable, but also the most expensive. The amount payable is provided upon completion of the case.

Bank guarantee for VAT refund

up to 1 billion rubles in Moscow

No collateral

Cost – 2.8% of the guarantee amount

Receipt in 3 days

No need to come to the office

Leave a request and get a FREE consultation from a licensed lawyer

During the consultation, you will learn about the features of various types of bank guarantees, which bank to take the guarantee from, calculate the cost for 31 banks and choose the appropriate tariff.

WHY HAVE 6,141 COMPANIES ALREADY CHOSE US AS THEIR BROKERS

Our partners are the most reliable banks

Our partners include the most reliable and well-known organizations, such as: Sberbank, UralSib, VTB, Sovcombank, LocoBank, BinBank, Raiffeisen, etc.

You are assigned a personal manager-lawyer who will be available to you throughout our cooperation. He will answer all your questions and help in case of difficulties with loan repayments

You will receive a guarantee at least at the same price as in the bank. And in some cases it is cheaper than if you contact the bank yourself. (Due to the fact that the broker provides the bank with a “flow” of clients)

3 day guarantee without delay!

Often, bank employees tend to delay the process of issuing a bank guarantee. At the last moment, you may not pass the security check. The broker works with 3-5 banks at once, and the risk of sudden refusal is practically eliminated.

You are required to have a minimum set of documents and electronic signature. All Required documents we will fill it out for you. We will also prepare all documents for the beneficiary

We work without small print or hidden fees. We issue guarantees in accordance with all requirements of F.Z.-44, F.Z.-223 and F.Z.-185

A bank guarantee for VAT refund speeds up the process of returning funds to an enterprise that were transferred to the state budget as value added tax. Such compensation is stipulated by law and supported by documents.

If you make a refund without the participation of the bank, the period from application to receipt takes from 3.5 months. The bank issues refunds within three weeks.

However, there is a possibility that the State Committee will not confirm the right to a refund in whole or in part. In this case, the bank acts as a guarantor of the transfer of funds back to the treasury. Specialists of the Unified Business Support Center will walk you through all stages of submitting documents and concluding an agreement.

short preparation time;

qualified assistance;

confidentiality;

financial security for your company.

GET A GUARANTEE FROM ONE OF THE PARTNER BANKS

VISIT OUR OFFICE FOR A CUP OF TEA

MEET OUR KEY STAFF

Knyazev Dmitry Gennadievich

Banking lawyer/Gen. director

Work experience – 17 years

Gireev Oleg Anatolievich

Work experience – 14 years

Zubov Maxim Georgievich

Work experience – 12 years

Kortashov Yuri Nikolaevich

Work experience – 7 years

READ REVIEWS FROM OUR CLIENTS

Aksenov Oleg Mikhailovich

Mamliev Ruslan Viktorovich

Kurakin Anton Dmitrievich

Kamalov Rinat Maratovich

Ustyuzhanin Nikita Dmitrievich

Blinkov Alexander Viktorovich

Nizamov Kirill Igorevich

FAQ

The list of documents required to provide a bank guarantee may vary from bank to bank. Typically their list includes the following:

Photocopy of all pages of the passport general director

Photocopies of all pages of passports of all owners

Accounting report for 2015 in forms 1 and 2 with mandatory notification of the tax office about receipt (or receipt of sending)

Accounting report for the last quarter of 2016 (forms 1 and 2), which must be signed by the director of the company and affixed with the company seal (if any)

A certificate confirming the absence of debts to the tax authorities, or a reconciliation with the tax authorities

Original office lease agreement and its acceptance and transfer certificate

Original company charter

Minutes of the meeting with the decision to appoint the General Director and the order for this appointment (the order must be issued for a period of less than three years)

Company details (card)

Auction number on gov.ru procurement

If you want to assess your ability to obtain a bank guarantee, then analyze your company’s compliance with the following points:

The legal entity has been in operation for more than six months;

There are no losses in the financial statements (sometimes banks provide one period per year with losses);

If the cost in the tender falls below 50%, then this factor is the basis for suspending work towards a bank guarantee, basically for all banks;

Sometimes an advance payment under a government contract is practiced. For example, our company is accredited in four banks that work with bank guarantees that include an advance payment;

Discrepancy between the amount of the requested guarantee and the company's turnover.

Because our partnership is related to different banks– these rules may differ slightly from bank to bank.

To obtain positive decision for a bank guarantee from the bank, you must send it to our address by email or fax:

An Internet link to the competition or the number of the competition itself in which you are participating. (In the case when its results have already been summed up, a copy of the Protocol is required);

Scan of the accounting report for 2013;

Balance Sheet, Financial Statement and Financial Statement money turnover with a mandatory mark of acceptance from the tax office, or a photocopy of the document in in electronic format, certified by the digital signature of the tax office, or a photocopy of the postal receipt;

Accounting report for 2014 (without a tax authority mark), in the case when you are subject to a simplified taxation system;

Tax returns under the simplified tax system for 2013 with a mandatory mark of acceptance by the tax representative or a photocopy of a document in electronic form certified by the electronic digital signature of this representative office, or a photocopy of the postal receipt);

Expense and Income Book for 2013, as well as for the dates for each quarter of 2014;

Within 1-2 days you will receive a response from 3-4 banks that best suit your case.

To determine the amount of bank guarantee you can count on, you need to make calculations:

The final figure of your balance sheet for 2013 is important (Article 1600);

In total, you can count on a bank guarantee in the form of an amount amounting to 70-80% of this figure. (Example: If your balance sheet for 2013 is 10,000,000 rubles, then you can count on a bank guarantee in the amount of 7-8 million rubles under one contract);

If your company has been operating since 2014, then maximum amount A bank guarantee for you can amount to up to 3-5 million rubles.

Perhaps, in the case when documents for obtaining a bank guarantee are signed with an electronic digital signature. Only then can you not be personally present at the bank to receive a guarantee.

Perhaps, since our geography is vast, we cooperate with many Russian banks that issue bank guarantees throughout the country.

There is such an item in the list of our services. We take into account the wishes of our clients and find mutually convenient options for issuing a bank guarantee.

HOW MUCH DOES A BANK GUARANTEE COST?

up to 1 million – from 10 to 39 thousand* rubles(3-6% per annum)

up to 5-20 million – from 130 thousand* rubles(2.5-5% per annum)

> 70 million – Individual consideration*(from 1% per annum)

up to 5-20 million – from 240 thousand* rubles(2.5-5.2% per annum)

up to 20-70 million – Individual consideration*(from 2% per annum)

up to 20-70 million – from 400 thousand* rubles(2.2-5% per annum)

up to 1 million – from 22 to 100 thousand * rubles(4.5-6% per annum)

up to 20-70 million – from 780 thousand* rubles(2-5% per annum)

up to 1 million – Individual consideration*(4-6% per annum)

up to 1-5 million – Individual consideration*(from 3.5-5.5% per annum)

up to 5-20 million – Individual consideration*(from 2.5% per annum)

* The exact cost depends on:

The selected bank.

Conditions of the contract (availability of advance payment, Customer’s requirement for direct debit).

The exact period for which the bank guarantee is issued.

The financial condition of your company.

LEARN ALL ABOUT BANK GUARANTEES

Guarantee for fulfillment of obligations, including state and municipal contract agreements. The selection of the contractor for any government order is carried out through a bidding system. The winning bidder can take advantage of a bank guarantee. This is a guarantee to the customer that in the event of force majeure, when the contractor is unable to fulfill his obligations to the beneficiary, the bank assumes this responsibility. He pays the amount agreed upon in the contract to the customer to cover various costs.

Tender guarantee. This guarantee is opened at the request of the tender organizer and guarantees that there is no risk that: the tender participant will withdraw the application for participation after the deadline for its submission; the winner of the tender will change his plan and will not want to formalize the contract for the won tender or will perform the work not in accordance with the contract. With a tender guarantee, the customer eliminates risks. At the same time, unserious companies are automatically eliminated, and the fact of high-quality execution of the tender by the contractor is ensured.

Customs guarantee. This is a written commitment from the bank to the customs authorities that the bank guarantees that the company will pay customs duties. This guarantee allows the company to defer the payment of customs duties for up to one year. Only banks that are included in the special register have the right to issue this guarantee.

Advance payment refund guarantee. After the customer enters into a contract for the sale of services or goods with your company, he can pay an advance. The advance amount is no more than 30% of the contract amount. A document guaranteeing the return of the advance to your customer is this guarantee. In this way, the customer eliminates the risk of the contractor distributing the advance for other purposes. If the advance is not spent according intended purpose, then the bank compensates him for these monetary resources.

Guarantee in favor of tax authorities. This is a written document that guarantees the Federal Tax Service the payment of payments by the company to the Federal Tax Service. In this case, the guarantee of payment of VAT in favor of the Federal Tax Service allows the taxpayer to return the amount of VAT declared for reimbursement in the tax return. This will happen before the end of the chamber tax audit. At the same time, refundable funds are put into circulation and begin to work much earlier than if this entire procedure took place without this type of guarantee. Not all banks can issue this guarantee, in accordance with paragraph 4 of Article 176.1 of the Tax Code of the Russian Federation.

A bank guarantee is a documented guarantee from the bank to pay for work or services to your partners (beneficiaries), in the event that your company (principal) for objective reasons fails to fulfill its promises to the beneficiary.

A bank guarantee acts as a protector of the company's status. She is a guarantor for the partner on the basis of a regulating tripartite relationship. The guarantor bank, for a fixed fee, guarantees the fulfillment of the terms of the concluded agreement to the principal. Not all banks have permission to provide this service. You can get acquainted with the list of guarantor banks on the website of the Ministry of Finance of the Russian Federation.

Entrepreneurs often do not see the difference between a tender loan and a bank guarantee. A loan is a completed lending procedure, and a bank guarantee is a guarantee document confirming the solvency of a legal entity.

Many small and medium-level entrepreneurs cannot withdraw funds from circulation, as this may affect the quality of their entrepreneurial activity. Funds to secure participation in the auction can be obtained as a loan from a bank or microfinance company.

A tender loan for a contract is also beneficial to auction participants, as well as to its organizers, that is, direct customers. Largest quantity participants in the auction offers customers a greater choice among performing companies.

The tender loan is issued for short period of time, no more than 90 days. This type lending provides for an average rate of 17 to 20% upon completion of the auction under the terms of the agreement for this loan. It must be repaid immediately after the end of the auction (2-3 days).

Any company can issue a tender loan or tender loan. The main difference between these financial services- lender.

Tender loans are issued only by banks. For review, approval and issuance of this loan 2-3 weeks is enough. The tender loan percentage is much lower than the tender loan percentage. At the same time, not every legal entity can receive a tender loan from a bank. The bank takes the solvency of each client seriously, checks the credit history, financial opportunities borrower.

A tender loan is issued within 1-3 days by microfinance organizations and investment funds.

Getting a tender loan is much easier than a loan, but interest rates it's much higher here. Solvency and credit history are not checked, and credit loan Literally every applicant can receive it.

Not all requests for a bank guarantee are successful. The bank thoroughly reviews the documents provided by the customer. And even within one day it can carry out an analysis and make a decision in favor or not of issuing a bank guarantee.

Each bank independently selects methods for verifying the data provided to receive a bank guarantee. All technologies for checking the solvency and reliability of the applicant’s information have been tested many times, and it will not be difficult for the bank to find a catch in the provided reporting documentation.

1) Falsity of the data submitted by the applicant

To obtain a bank guarantee, the applicant provides the bank with a folder of documents listed above: accounting and financial reports for a certain period, information about the organization, constituent documents. The bank considers not only the information provided by the applicant and data about the owner of the company, as well as his credit history. As well as participation data individual in companies of this type and about the outcome of this project. In case of unreliability, the bank refuses the applicant.

If the bank identifies false information intentionally distorted by the applicant, the bank refuses to issue a guarantee. Even errors of a formal nature are grounds for refusal.

Identified inaccuracies, for example, in calculations or indicators, also play against the applicant. In this case, the bank may offer to issue a guarantee with additional security in the form of a pledge or deposit.

The main agreement between the two parties (customer and contractor) is also thoroughly studied by the bank, since there may also be inconsistencies in it that cannot ensure this contract. Example: the performing party does not have a license for the declared activity or the license expires. It must also fully comply with the requirements specified in the tender conditions.

2) Discrepancies between financial indicators and bank requirements

When analyzing financial documentation, the bank correlates the company's main assets with the amount for which the bank guarantee is taken. In the case where a company greatly exaggerates its liability in relation to its assets, the bank will most likely refuse to provide a guarantee, since this is a direct risk for the bank itself.

The image of the company, its reputation in the market of its field of activity is also important. If a company is developing steadily from year to year, then it will not risk its funds by signing contracts that exceed its capabilities. Thoughtful planning of the company's activities gives it a chance to receive a bank guarantee.

3) Failure to meet bank requirements for obtaining a guarantee

If the company is young, has been operating for less than a year and has not proven itself in various market situations, the bank will refuse to issue a guarantee. In order to identify the real goals of the applicant company, an analysis of its activities over a longer period is required.

The absence of a complete package of necessary documentation is a reason for bank refusal. Lack of additional financial resources or property that would guarantee the bank the solvency of the applicant, significantly reduce the chances of receiving a guarantee.

Banks very strictly evaluate the current state of affairs of the applicant company, since the position of any, even the most reliable company, market conditions can change quickly, banks are moving towards minimizing risks. If the documents are contradictory or incorrectly executed, this is a reason for refusing to receive a bank guarantee.

Obtaining a bank guarantee for VAT refund

Bank guarantee for VAT refund: theory

In accordance with current tax legislation, companies purchasing products from suppliers pay VAT (value added tax) on the purchase amount. If the same company sells commercial products or services, it pays VAT on the cost of the goods or services. The difference between the paid VAT on purchases and on sales is subject to return to the organization from the budget.

The VAT refund procedure involves:

preparation and submission of a declaration with an application for VAT refund;

conducting a desk audit by tax authorities;

Based on the results of the audit, making a decision on a tax refund or refusal of a refund.

It is possible to receive the money due from the tax refund before the end of the desk audit. To do this, the company needs to obtain a bank guarantee for VAT refund. In accordance with current legislation A bank guarantee for a VAT refund looks like documentation confirming the obligations of a banking organization to fulfill tax obligations.

The main provisions concerning the concept of a bank guarantee are enshrined in Art. 74.1 Tax Code of the Russian Federation. The application procedure for VAT refund is covered in Art. 176.1 Tax Code of the Russian Federation. In addition, the procedure for applying the guarantee in question from a banking organization is explained in industry letters from relevant ministries and departments.

Procedure for refund (offset) under a bank guarantee for VAT

In a schematic approximation, the procedure for refunding (offsetting) VAT through warranty obligations looks like that:

A banking institution that meets the conditions established by law and is included in the special list of the Ministry of Finance issues a guarantee to the company and reports this to the Federal Tax Service.

The taxpayer company declares to the Federal Tax Service a refund of a certain amount of VAT through filing a declaration together with the type of bank guarantee obligations in question, and also submits to the tax authority an application document with the account number to which the excess amounts should be transferred.

The Federal Tax Service carries out verification activities based on the submitted documentation and issues one of the following resolutions:

on VAT refund under the application procedure;

refusal of reimbursement in this manner.

If the result is positive, either the tax amount is due or it is returned to the account specified in the application.

Then the tax service carries out a desk audit of the declaration to determine the validity of the amount of VAT claimed for refund (offset). If excess amounts are identified, the organization will receive from the Federal Tax Service a demand for the return of excess amounts reimbursed. If the taxpayer does not return the excess within 5 days, the Federal Tax Service will contact the guarantor bank.

The bank that guaranteed the return must comply with the return request within 5 days tax payments. Otherwise, the tax department has the right to write off the amount specified in the request using an undisputed procedure.

Bank guarantee for VAT: conditions

The rules that a VAT refund guarantee from a banking institution must comply with are as follows:

The bank issuing guarantee obligations must be included in the list of the Ministry of Finance. This list includes banking organizations that meet the requirements listed in clause 3 of Art. 74.1 of the Tax Code of the Russian Federation, namely:

availability of a license certificate and conducting banking activities for 5 years;

the amount of the banking institution’s own funds in the amount of at least 1 billion rubles;

compliance with reporting standards during the previous six months;

lack of recovery measures in case of bankruptcy, with some exceptions (subclause 4, clause 3, article 74.1 of the Tax Code of the Russian Federation).

The current list of guarantor banks for the date of interest can be found on the Ministry of Finance website at: http://www.minfin.ru/ru/perfomance/tax_relations/policy/bankwarranty/.

Warranty obligations must be:

irrevocable;

incommunicable;

no transfer clauses provided for by law documents.

The duration of the guarantee is at least 10 months from the date of filing the declaration for VAT refund.

The amount of the guarantee should not be less than the amount that is desired to be reimbursed before the completion of the inspection. Size limit amount the only guarantee and the maximum amount of several guarantees in the aggregate are determined by the Government of the Russian Federation (Resolution of the Government of the Russian Federation dated July 24, 2017 No. 874).

The presence in the guarantee of a condition on the application by tax authorities of the exacting measures provided by the guarantee, if banking organization fails to pay the debt at the request of the Federal Tax Service.

What is the application procedure for VAT refund?

The essence of the application procedure for VAT refund with a bank guarantee is that the return (offset) of tax amounts is carried out before the completion of verification activities on the submitted tax return at the special application of the taxpayer.

Subjects entitled to such a VAT refund procedure are listed in Art. 176.1 Tax Code of the Russian Federation. They also include persons who presented, simultaneously with the tax return, an unexpired bank guarantee for VAT.

A request to apply the application procedure for tax refund must be submitted no later than 5 days from the date of filing the return. In the application documentation, the taxpayer indicates an account to which excess VAT amounts received (credited) can be returned.

A positive decision on the application procedure for VAT refund (offset) is the basis for carrying out these actions. Refusal does not entail changes in the timing and procedure for conducting verification activities on the submitted declaration; tax refund will be made upon completion of the verification.

Thus, obtaining a bank guarantee for VAT is the first step towards an accelerated refund (offset) of VAT amounts before the end of verification activities on the declaration and at the same time guarantees tax service refund of tax payments if the results of a desk audit reveal excess amounts transferred to the taxpayer.