Accounting / 01.06.2021

The purpose of payment is the return under the loan agreement. Issuance of funds under a payment loan agreement. Purpose of payment: to believe corrected

Returning an interest-free loan to the founder on the card is a simple and safe way to repay debt obligations. Learn how to avoid possible mistakes in such a situation from our material.

Can a founder lend to his company?

The firm and its founder, if necessary, can act as parties to a loan agreement - a mutual agreement on the transfer of funds or other property to the borrower from the lender.

Learn more about borrowed funds by following the link.

A loan relationship with the founder allows the company to urgently receive money or other items at the lowest costs for the company:

to carry out current business activities;
expansion of the material base;
introduction of new technologies;
for other purposes (for making a deposit for participation in a tender, debt repayment, etc.).

There are no specific regulatory restrictions on the firm (borrower) and founder (lender). Therefore, the founder can lend to his company:

money or any other property with common generic characteristics (model, color, grade, etc.) - clause 1 of Art. 807 of the Civil Code of the Russian Federation;
borrowed funds in any amount and for any period;
with or without interest.

The borrowing firm can borrow from the founder:

regardless of the size of his share in the authorized capital;
for specific purposes (target loan) or without specifying the purpose of the loan;
in compliance with the obligation to return the borrowed funds received and the written execution of the loan agreement (Article 808 of the Civil Code of the Russian Federation).

You can download a sample loan agreement with the founder at the link.

Loan agreement with the founder: how to hedge against mistakes?

Returning money under a loan agreement is one of the final stages of a loan relationship. It is preceded by such important procedures as:

agreeing on the terms of the loan;
execution of a loan agreement;
transfer of borrowed funds from the founder to the company and drawing up a supporting document (acceptance certificate, receipt, etc.);
reflection in the accounting of operations to obtain borrowed funds.

If mistakes are made in these actions, problems may arise at the stage of loan repayment. So check in advance:

whether the property transferred under the loan agreement has individual characteristics (for example, a car with a title and identification number cannot be the subject of a loan);
the currency of the monetary obligation - under Art. 317 of the Civil Code of the Russian Federation, such an obligation must be expressed in rubles (foreign currency may appear in the loan agreement, but only as an equivalent at the rate of the Central Bank of the Russian Federation);
whether the loan agreement provides for all its essential (the subject of the loan and its repayment) and additional (repayment period, the condition of its interest-free, etc.) conditions.

Loan repayment: what should be considered first of all?

Before deciding on the return of an interest-free loan to the founder on the card, you need to check:

the founder-lender has no debt to contribute a share to the authorized capital - if the founder has not paid his “authorized” share on time or has not transferred it to the company in full, the borrowed funds will be used to pay off such debt, and he will have nothing to return to the card;
the presence in the loan agreement of a condition that allows you to use the method of returning borrowed money to the founder's card;
compare the types of borrowed funds received by the company from the founder and the funds returned by it under the loan agreement.

If you received a batch of building materials under a loan agreement, then there can be no talk of any money refund on the loan card. Loan relations presuppose a single rule: “what you borrowed, then return it” (clause 1 of article 807 of the Civil Code of the Russian Federation).

Thus, having insured against mistakes at the stage of agreeing on the terms of the loan agreement and making sure that the loan can be returned in money to the card of the founder-lender, you can proceed directly to the procedure for returning the borrowed funds (see below).

Returning an interest-free loan to the founder: which way to choose?

The company can only have 2 legal "money pockets", from which it can transfer the funds borrowed from him to the founder:

from the current account;
from the checkout.

To transfer to the founder's card from the current account, you will need:

a description in the loan agreement (or in an additional agreement to it) of a similar method of debt repayment;
indicating in it detailed bank details for transferring money to the card.

If the company does not have money in the current account, but it is in the cash register, it is important to consider the following:

you can not give money from the cash desk to repay the loan from the proceeds (clause 4 of the Bank of Russia Directive on the procedure for conducting cash transactions No. 3210-U dated 03/11/2014, Decision of the Moscow City Court dated 12/14/2012 on case No. 7-2207 / 2012);
funds from the cash desk are transferred to the current account, and then the transfer is made to the founder to the card with a note in the purpose of payment "Refund of funds under a loan agreement dated __ No. __").

Do not neglect cash restrictions, otherwise you may materially suffer - under Art. 15.1 of the Administrative Code of the Russian Federation, the fine for this type of cash violations is up to 50,000 rubles.

What "cash" requirements are dangerous to ignore, says the material "Procedure for conducting cash transactions in 2017".

Loan repayment procedure: what other conditions to take into account and on which accounts to reflect?

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

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

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

"How to draw up a schedule for the implementation of professional standards?" ;
"What does this mean - a rotational work schedule?" ;
"Working time schedule for 2017 - download the form".

In accounting, the repayment of the loan to the founder's card is reflected in the following record:

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

Apply:

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

A bank statement will confirm:

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

If you repay the loan in installments, apply all of the above recommendations for each part of the debt being repaid.

What to do if the founder cannot return the loan to the card?

The return of borrowed funds is a prerequisite for the loan agreement. However, it is impossible to repay the debt to the founder on the card for a number of reasons, for example:

there are no funds on the current account;
the bank account is blocked by tax authorities;
in other cases (the bank's license was revoked, etc.).

If the financial difficulties are temporary and sooner or later the company will have the opportunity to transfer the debt under the loan agreement to the founder's card:

agree with the lender to extend the maturity of the loan, revise the payment schedule;
issue a revision of the terms with an additional agreement to the loan agreement, attach an adjusted payment schedule to it;
check if the loan has passed into the long-term category due to the extension of the terms - detailed analytics in this matter allows you to correctly fill out the explanations for accounting and provide its users with complete and reliable information about the company's loan obligations.

In which line to reflect the borrowed capital, this publication will tell.

If the financial position of the company does not improve in the near future and there is no opportunity to pay off the debt to the founder under the loan agreement, it is necessary to consider other ways to resolve the issue with the suspended debt. Learn about one of these methods in the next section.

We solve the issue with a "stuck" loan

Any loan burdens the balance sheet liability - it increases the total amount of the company's debts and affects individual financial ratios, as well as the overall financial position.

This situation can be easily resolved by the lender himself - the founder of the company. It is in his power to save his company from the debt burden by forgiving the debt under the loan agreement.

If the founder decided to forgive his company for a debt, it is necessary:

take into account the fulfillment of the requirements of Art. 415 of the Civil Code of the Russian Federation - the founder can forgive the company for the debt, if this does not violate the rights of other persons in relation to the creditor's property;
formalize debt forgiveness with an agreement or other document;
reflect the forgiven debt in the accounting:
- in accounting by including the forgiven debt in other income (Dt 66 (67) Kt 91);
- in tax accounting, take into account the amount of debt in non-operating income, if the share of the founder who has forgiven his debt to the company does not reach 50% (subparagraph 11, clause 1 of article 251 of the Tax Code of the Russian Federation); if its share is 50% or more, income is not reflected in tax accounting.

The founder can forgive both part of the debt under the loan agreement and the entire amount of the interest-free loan.

Outcomes

It is possible to return the borrowed funds to the founder on the card only by transferring from the company's current account and provided that the loan was provided in cash. This method of repayment of the loan must be prescribed in the contract or an additional agreement to it.

If, nevertheless, the payment order is filled in incorrectly, the return of the erroneously transferred funds is possible when certain procedures are performed. Let's consider them. To continue working, get demo access or log in. Return by payment order Transfer of funds with errors made in the payment order can be conditionally divided into two types:

unclear payments to the budget;
other payments with errors (for example, erroneous transfer of funds to the wrong recipient, loan repayment with an error in the payment order, etc.).

The return of erroneous payments before the onset of the stage of irrevocability is the same for both types and is made by the credit institution at the will of the payer. The rules for such a return are accepted by the bank in accordance with the Procedure dated June 19, 2012 N 383-P. If, however, the stage of irrevocability is passed, it is more difficult to make a return, because

Payment for transfer under the loan agreement

When filling out a payment order, the lender should pay special attention to the “Purpose of payment” column. First of all, the content of this column should indicate the borrowed nature of the transfer of funds.

Attention

According to Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P, the number and date of the agreement must be indicated in the “Purpose of payment” field. Loan repayment purpose of payment Confirmation of a loan relationship by a payment order in the absence of a signed loan agreement On the question of whether a payment order can confirm the existence of a loan relationship between the parties in the absence of a signed agreement, there are two positions of the courts.

Important According to the first position, the payment order can be recognized as evidence of the existence of legal relations between the parties under the loan agreement. This position is based on the fact that according to paragraph 2 of Art.

Rules for filling out payment orders

in the bank. In this case, you need to contact the bank branch with a written order to cancel the payment order.

----------– Examples of filling in the column “Purpose of payment”: “Under the loan agreement N from. ... d. for a period up to. ... G.

Moreover, the type, form and rules for filling in "payments" are strictly regulated by the state. Examples PreviewDownload a sample of filling (docx, 31 kb) Note For example, on June 19, 2012, the Central Bank of Russia issued a regulatory document entitled "On the rules for transferring funds", which clearly indicates the standards for filling out payment documents.

Particular attention is paid to filling in "payments":

in the field "purpose of payment" the phrase "issuance of a loan" or "repayment of debt under a loan agreement" is indicated, depending on the situation and the immediate purpose of the payment;
further, the date of the conclusion of the contract, as well as its number, must be indicated;
obligatory for entering in the payment order and information about what exactly the percentage.

Payment order for the return of borrowed funds

Important

Of the Civil Code of the Russian Federation, a document certifying the transfer of a certain amount of money to the borrower by the lender may be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment the funds are transferred, regardless of compliance with the written form of the agreement.

Filling in payment orders 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 to make changes in the purpose of payment only when the document has been issued in this system. To edit the purpose of payment under the loan agreement, you need to log in and open the payment archive.
In the next step, the user must select the payment to be edited and make the necessary changes.

Filling in payment orders

Rules for filling out payment orders Execution of a payment order for the transfer of non-cash funds under a loan agreement Transfer of non-cash funds on the basis of a payment order of the lender is carried out in accordance with § 2 Ch. 46 of the Civil Code of the Russian Federation and Ch. 5 of the Regulation of the Bank of Russia dated June 19, 2012 N 383-P. The payment order is drawn up in the form established by Appendix 2, and filled in according to the rules specified in Appendix 1 to the specified Regulation (cl.
5.3 Regulations of the Bank of Russia dated June 19, 2012 N 383-P). When filling out a payment order, the lender should pay special attention to the column “Purpose of payment.” First of all, the content of this column should indicate the borrowed nature of the transfer of funds. According to Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P, the number and date of the agreement must be indicated in the “Purpose of payment” field.

Documenting the transfer of non-cash funds under a loan agreement The basic procedure for making settlements between persons engaged in entrepreneurial activity (paragraph 3, clause 1 of article 2 of the Civil Code of the Russian Federation), including in terms of transfer of the loan object, within the meaning of clause 2 of article 861 of the Civil Code of the Russian Federation is a non-cash order (Definition of the Constitutional Court of the Russian Federation of 13.04.2000 N 164-O). For recommendations on the approval of the form of non-cash settlements under a cash loan agreement, see clause 3.1.2 “Transfer of a loan by non-cash funds” of this material. The forms of settlement documents and the rules for their execution are established by the Regulation on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P. At the same time, for each form of non-cash payments, a different content of settlement documents has been established.

Payment order for the return of borrowed funds For example, unclarified receipts to the federal budget can be returned by the Treasury if:

the value of the "Purpose of payment" field does not indicate that this payment is related to payments to the budget (refunds are made at the request of the payer);
the unclear receipt was credited as a result of a bank error.

Clause 17 of this Procedure also provides for other cases of return of outstanding payments. Their return is carried out within 3 working days on the basis of an application for a refund, which is drawn up by the Treasury on the basis of a written request from the relevant payer.

The application form for a refund, as well as examples of payment orders for the return of funds, are contained in the Appendix to the Letter of the Treasury of Russia dated 09.02.2009 N 42-7.4-05 / 5.3-61.

Issuance of funds under a payment loan agreement

ValyaChel 23.11.2009, 16:57 Yes, I understand, I am exaggerating only in order to understand whether the bank's position is legitimate, because for a whole year they passed payment orders with such a wording. Important Today, Russian legislation does not impose restrictions on the freedoms of the parties to a loan agreement and provides an opportunity to transfer the loan amount in several parts - tranches.

An individual's card may be blocked by the bank if the payment details contain information hinting at the commercial nature of settlements. We will tell you what to write in the purpose of payment when transferring to a private person at VTB, Sberbank-online, etc.

In the summer of 2018, a rumor spread across the country that the tax office would control bank transfers of individuals. These rumors really had a basis - the Federal Tax Service officially asked the Ministry of Finance to expand its powers in order to charge personal income tax for transfers, the origin of which the citizen cannot explain. The Ministry of Finance refused, but the citizens seriously thought about the safety of bank transfers. Lawyers began to receive relevant questions as well.

Purpose of payment - what to write?

Many people mistakenly began to advise citizens to write in the comments to the translation - "debt repayment". The lawyers justified it this way:

debt payments are not taxed, since this is not income, therefore the tax authority cannot check them;
Since June 1, 2018, the rules for mutual lending to individuals have changed and now, in accordance with Art. 808 of the Civil Code of the Russian Federation, if the amount of the debt does not exceed 10,000 rubles, it is not necessary to draw up and sign a written loan agreement, that is, it is impossible to verify the existence of the debt.

However, it turned out that some banks decided that they already had enough authority, and on their own initiative began to carefully check payments, find fault with comments and block bank cards at their discretion. One of these banks is VTB.

A woman who wanted to transfer 2,700 rubles to a friend turned to the lawyers of “This is the law” and wrote in the comments “Return of the debt”. VTB immediately blocked the transfer, as well as all the money on the bank card, demanding to send an email to clarify the purpose of the payment and provide a loan agreement or receipt. As a result, the card was unlocked only after 48 hours without providing any evidence other than oral (because there were no others). Below is a screenshot of the blocking alert.

Of course, not all banks are still blocking such payments, but for security reasons, it is better not to write about debt repayment in the comments. The most reliable way is donation. Write that the money transfer is a gift for a memorable date. According to the law, donating money does not require the conclusion of an appropriate agreement, even the most corrosive bank will have nothing to ask from the sender.

With or

To himself (IP)

An individual entrepreneur has situations when he transfers money from a bank account to an account in another bank. There is nothing suspicious in this, because the account of an individual entrepreneur is a personal account of an individual and he disposes of it as he pleases.

Example: Replenishment of your own account. Without VAT.

Refill

An individual entrepreneur can replenish his account without any restrictions.

Example: Refill. Without VAT.

The organization cannot replenish the account without reason, in contrast to the individual entrepreneur.

For organizations, only the founder can replenish the account and in only one of the ways: Make a contribution to the property of the organization; Make payment for goods / works (services); Apply for a loan; Top up the Criminal Code.

Example: Depositing funds under the loan agreement No. 125 dated March 29, 2018 with the founder. Without VAT.

Example: Contribution of the authorized capital to Romashka LLC from the founder Leonid Viktorovich Ivanov. Without VAT.

Payment for goods / services

When paying for a work / service in the "Purpose of payment" column, indicate the number and date of the contract (number and date of the invoice), on the basis of which the calculation is made.
It is desirable that the payment amount be commensurate with the size and turnover of the company.

It will be suspicious for the bank if a small company buys expensive goods.

Give the numbers, names and dates of other documents justifying the transfer of funds - number and date of the account, number and date of the acceptance certificate, number of the invoice, etc.

If a client orders expensive services or often, the bank has the right to request certificates of completion, reports.

Indicate for what goods, works / services you transfer payment (Appendix No. 1 to the Regulation of the Central Bank of June 19, 2012 No. 383-P). If there are a lot of goods, you can generalize or indicate the most expensive goods from the list.

Banks can verify the purchased goods with the organization's OKVED, especially if such transactions occur frequently.

Example: Payment for repair work under contract No. 205-R of 03/29/2018 and acceptance certificate No. 156 of 08/15/2018, VAT excluded.

Example: Payment for building materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Including VAT 3885.00 rubles.

Example: Payment for the Philips 123H2 coffee machine under contract No. 205-P dated March 29, 2018. Without VAT.

Example: Advance payment for transport services on account No. 20 from 25.02.2018. including VAT (18%) 3530.18 rubles.

Rent

When transferring payment for the lease, indicate the date and number of the lease agreement.
Be sure to indicate for what period you make a payment.

It will be suspicious for the bank if the rental amount is overstated. This can happen if you list the lease several months in advance.

It is recommended to indicate what type of lease you pay - real estate, transport, etc.

Example: Rent for January 2018 under the real estate lease agreement No. 1565 dated 08.21.2016. Without VAT.

Example: Rent for January 2018 under the real estate lease agreement No. 1565 dated 08.21.2016. Including VAT 5548.00 rubles.

Accountable funds

When transferring accountable funds to bank cards of employees, indicate this in the purpose of payment.

The credit organization may request confirmation that personal income tax was paid from this money, since it considers that these funds received are the employee's income if you do not specify the word "Report".

It is advisable to indicate for what purpose the money is transferred - for the purchase of goods, business trip, ordering a service, etc.

If large amounts are transferred against the account or often, then the bank may request supporting documents - reports, checks, etc.

Example: Transfer of funds to the employee Petrov Ivan Leonidovich under the report for the purchase of goods. Without VAT.

Payment for goods / services for another company

In the purpose of the mandatory payment, it is necessary to reflect the name of the counterparty and the product / service for which the money is being transferred.

Sometimes banks in the appointment require you to indicate the basis for such a transfer. This can be a letter from a counterparty with a request to transfer money. The original letter itself can also be requested by the bank.

Example: Payment for repair work under contract No. 205-R dated March 29, 2018 and acceptance certificate No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Without VAT.

Example: Payment for building materials under contract No. 205-R dated March 29, 2018 and invoice No. 156 dated August 15, 2018. Payment is made for the organization of Romashka LLC on the basis of letter No. 1532. Including VAT 3885.00 rubles.

Paying tax for another company

The money transferred to the budget for another organization, or an individual cannot be returned!

In field "Payer status" indicate the status of that person for whom you pay tax... Enter in this field:

01 - if you pay company tax
09 - when you transfer tax for individual entrepreneurs
13 - for an individual
02 - for a tax agent

TIN and KPP must be indicated by the organization / individual entrepreneur or individual for which you pay tax. For individual entrepreneurs and individuals of the checkpoint, write "0". If the individual does not have a TIN, then write "0", but then in field 22 you need a UIN.

In the payer field, you must indicate the organization for which the tax is transferred (Romashka LLC).

In the purpose of payment, it is necessary to indicate the INN of the checkpoint of the organization that actually pays the tax // the name of the organization for which they pay (LLC "Romashka") // and then the purpose.

Example: TIN 6165000000 KPP 616500000 // Romashka LLC // VAT accrued based on the results of its own activities for the 1st quarter of 2018. Without VAT.

Dividends

It is necessary to indicate the minutes of the meeting of the founders on the basis of which the payment is made.
Indicate for what period the dividends are paid and what part is paid.

A credit institution sometimes asks to pay 13% of personal income tax at the same time as the payment of dividends.

Example: Payment of 1/2 of the dividends for 3 months of 2018 on the basis of the minutes of the meeting of founders No. 15 dated April 21, 2018 (personal income tax withheld). Without VAT.

Loan

Banks are always suspicious of any loans.

Indicate the percentage (rate) at which you are issuing a loan.

Interest-free loans are more suspicious of banks. Sometimes it is even better to indicate at least a small rate.

If you are issuing a loan in installments, please indicate the total loan amount.

Loan for 600 tr. and above to be at the bank under special control.

It is very likely that it will be necessary to immediately provide documents to justify the loan.

Example: Disbursement of funds under an interest-bearing loan agreement No. 12 dated 02.21.2018 (15% per annum). The total amount under the loan agreement is 100,000 rubles. Without VAT.

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The purpose of payment is the return under the loan agreement. Issuance of funds under a payment loan agreement. Purpose of payment: to believe corrected