Free financial assistance from the founder (with the simplified tax system, posting). Methods for replenishing the current account of individual entrepreneurs and LLC
To the current account
Checking account (in relation to legal entities and individual entrepreneurs) is an account associated with a bank client, designed to record financial transactions. Another name is “demand accounts”, since the transactions carried out on them are most often carried out at the first request of clients-legal entities and individual entrepreneurs. For doing business in Russia, ruble accounts are more often used.
Foreign currency accounts require bank control and are used in conjunction with transit accounts.
- Structure
- Why do you need a checking account
- Services included in the RSC
- Acquiring
- Cash card issuance
- Salary project
- Integration with Internet accounting
- Interest accrual on the balance
- Cash collection and self-collection
Opening a current account for an individual entrepreneur or LLC is not necessary, but restrictions are imposed on cash payments for legal entities. It is forbidden to make payments under an agreement between legal entities or individual entrepreneurs in cash for more than 100,000 rubles. (Instruction of the Central Bank of the Russian Federation N 1843-U, dated 20.06.2007), or store surplus cash in excess of the limit set by the organization itself (Regulation on the procedure for conducting cash transactions).
Why do you need an organization account:
- accept payments from clients: individuals and legal entities;
- to carry out non-cash payment of interest on loans and payment of taxes to the FSS, PFR;
- connect POS terminals for card payments (acquiring);
- pay wages by transferring to bank cards or accounts of individuals;
- transfer money after collection;
- use to accumulate and even receive dividends from storage (bank deposit).
In view of the fact that all these operations are carried out on the side of the bank, it is worthwhile to separately clarify the concept of settlement and cash services (CSC).
Settlement and cash services for legal entities and individual entrepreneurs is a complex of services for storage, processing and registration of motion Money client organizations provided by the bank. This activity is closely related to current accounts: transactions are linked to them.
Services included in the RSC
Tariffs for cash settlement services are made up of the cost of services provided under an agreement between a bank and a legal entity or individual entrepreneur. Consider the services included in the cost of service.
Basic services
- opening P / S;
- maintaining a settlement account (discounts may be provided for payment for several months, special conditions are often applied in the absence of turnovers);
- holding settlement operations: intrabank and interbank transfers;
- reception and crediting of funds;
- cash withdrawal;
- closing P / S.
Additional services
- extended business day;
- Internet banking or RBS (remote banking);
- mobile bank ing;
- SMS / Email-informing;
- provision of extracts and supporting documents.
Consider some Additional services in more detail.
Acquiring
Acquiring is the acceptance of non-cash payments using bank cards (VISA, MasterCard, MIR, optionally JCB, UnionPay, AmEx, etc.). It can be merchant, mobile or internet acquiring. Acquiring requires the signing of a separate agreement due to the peculiarities of connecting equipment to receive payments at cash registers or special gateways for online payment.
In case of merchant acquiring commission is charged for each successful operation (transaction). The size of the commission depends on the monthly turnover of the terminal, the connection package, the type of POS-terminal used, as well as the equipment belonging to the client or the bank (rent, leasing, etc.).
For example, when carrying out operations on terminals that have been rented, fixed commissions will be charged, depending on the turnover per month. If the required turnover is not reached, then it will additionally be charged fixed amount from your account.
In Internet acquiring, the size of the commission depends on the turnover and the type of activity, since no physical terminals are required to receive payments: the bank provides a program interface (API) for conducting card transactions. Cards of any banks can participate in the payment, not only the one with which the acquiring agreement has been concluded, as well as systems electronic money(Webmoney, QIWI, Yandex Money).
Issue of a Cash card linked to an account
Many banks offer linking to the account of a special anonymized (unnamed) corporate card. Multiple cards can be issued and linked if desired.
As a rule, the first card is included in the price of the RCO package, and the subsequent ones are issued for a separate fee. Service is paid separately, usually once a year. The card is issued for several years (depending on its type). Reissuance is paid if the card has deteriorated before the due date or has been lost / damaged due to the fault of the carrier.
Interest on card transactions is charged separately.
IN personal account it is convenient to track the movement of funds on corporate cards, and the absence of a holder's name allows it to be transferred to other employees without reissue.
Service of salary cards (salary project)
Banks benefit from large corporate clients who use all the possibilities of cash settlement services. If you bring new customers (employees who receive wages on bank cards), then you may be offered bonuses in service.
Employees also receive profitable terms service ( soft loans, linking overdrafts to card accounts, a personal manager leading your organization, etc.).
Pay wages can be launched remotely (without visiting a bank branch). To start the procedure, you need to send the salary register and the total amount from which the write-offs will be made.
As a rule, within salary projects interest on crediting transactions is more profitable than for intrabank transfers.
Integration with Internet accounting
Many controlling organizations (FTS, PFR) are switching to electronic reporting: there is no need to visit tax office in person or submit documentation through proxies.
Therefore, Internet accounting departments are actively developing, offering accounting services as an online service. Documents are filled in through the browser interface, the submission of reports via the Internet using an EDS is supported.
Integration of R / S with the Internet accounting service assumes the ability to connect to the bank's database via API. All transactions of the movement on your account are automatically received: you can fully automate the filling of reporting documentation.
Reporting will be submitted in a couple of clicks in the browser.
In addition, it will be easier to unload and pay receipts for tax levies, penalties, and work with others financial documents involved in accounting.
Interest accrual on the balance (deposit)
It is beneficial for banks that clients keep their money. This is how the bank multiplier works - the more cash is kept, the larger amounts the bank can dispose of in its own interests. Therefore, for the long-term storage of funds (assets of the enterprise) on current account, the bank is ready to pay interest. Sometimes interest is charged automatically on the balance over a certain amount (Tochka, Tinkoff, Modulbank), but most require funds to be credited to a deposit.
Deposit conditions (interest, storage periods for the minimum balance, minimum amount balance, etc.) can be indicated on the site, and are also determined individually.
Cash collection and self-collection
Not all banks provide a collection service (acceptance of surplus cash for storage or delivery of cash to the company's cash desk, as well as other valuables): trained specialists are required, vehicles, equipment, special traffic patterns in the city, etc.
A separate agreement is concluded between the company and the collection service. A fee is charged for the service, which depends on the volume of the transported cash, the pick-up or delivery schedule, the location of the enterprise on the city map.
Self-collection - cash replenishment of the current account through ATMs (terminals) of the bank or its partners, a percentage of the replenishment amount is charged.
Service packages
Many of the listed services are not provided separately. Banks include them in the package of services: the size of the subscription fee, fees for transfers, replenishment, cash withdrawals, information and other individual services depend on the choice of the package.
This approach complicates the choice of an account for an individual entrepreneur or legal entity... To determine the best cash settlement solution, use our cost calculator settlement service: he will count individual cost account management for the best banks in Russia.
Who needs a checking account
Legal entities conducting commercial activities in the territory Russian Federation are required to have a checking account. Do not forget that if an Individual Entrepreneur plans to work without using cash transfers, a current account also becomes a necessity. A bank account is required for non-cash payments with buyers and suppliers. It is good if all transfers are made through an open current account, but what if not? As an example: catering business- almost all the proceeds go through the cashier, that is, the proceeds must be handed over to the bank for further work.
Grounds for depositing proceeds to the current account
As the head of the company for depositing funds to the current account, you must clearly know on what basis they will be credited.
1. Revenue is received from the sale of services and goods. In this case, a line will appear in the notification for a cash contribution: revenue from the sale of services, goods, or trade revenue.
2. Return of accountable funds.
3. The counterparty, not having his own current account, is ready to make payment to the seller's bank account.
Cash will be credited subject to several conditions: - you have the original invoice for payment;
- a power of attorney was issued for a one-time deposit of funds to the supplier's current account;
- money can be deposited multiple times, in parts, if a Purchase and Sale Agreement has been drawn up, which must be submitted to the bank every time a payment is made.
4. An individual entrepreneur or head of an enterprise, due to the lack of working capital, plans to replenish the current account with his own personal funds. The bank operator has the right to ask - the basis for the transfer. There are three options here:
* gratuitous assistance of the founder - no supporting document is required;
* material assistance - a contract is required;
* Loan agreement - original \ Agreement is required. For your information: to reduce the tax burden, it is better to issue interest-free contract Loan. In this case, when free money appears on the current account, it will not be difficult to cash it out, and income tax you will not have to pay from the amount received.
Protection of interests and not only
It is worth knowing that each deposit to the account is possible with one important condition- a power of attorney must be issued for depositing cash in the form of a bank. You can apply for a deposit in cash directly at the bank.
What is a current account and what is it for + which bank to choose
This option is the most convenient, since it is not always possible to independently choose the type of deposited funds. The issued application (the signature of the bank employee and the depositor is required) is referred to the bank's cash desk. Attention! - The operation of transferring cash at the cash desk must take place behind closed doors. Having accepted and counted the money, the cashier returns the detachable part of the application with a receipt confirming the cash contribution. The second part is received on the next business day along with the bank statement.
Source - http://klientbanka.ru
Quite often, a situation arises when an organization needs to replenish working capital. One of the most common ways to solve this problem is to deposit money by the founder. However, this procedure is always carefully reviewed by the regulatory authorities, therefore, it must be carried out in strict accordance with today's legislation. In this case, the financial transaction is accompanied by registration required documents, as well as compliance with cash discipline and compliance with the internal regulations established at the enterprise.
Depositing money to the settlement account of the LLC by the founder
In accordance with the current regulatory documents, the founder gets the right to deposit money to the company's current account only in a few clearly specified situations:
- in the form of payment for the existing share in the authorized capital of the organization;
- as a contribution to the property of the enterprise to increase the size authorized capital... Moreover, this operation is performed on the basis of a decision approved by the general meeting of participants;
- as a gift or gratuitous aid to the organization;
- in the form of an interest-free loan, when the founder is the lender and the company is the borrower;
- as payment for any goods, services or works that were provided by the enterprise.
Usually, the procedure for crediting funds takes place in several stages. First, the founder applies to the bank with an order to transfer funds.
In this case, all the details necessary for making the payment must be indicated, including the name of the company and its beneficiary bank, the current account number, TIN and other similar information.
Also, the payer provides documents substantiating the legality of the financial transaction.
Then the bank executes the received payment order, if all the documents provided by the LLC participant are drawn up properly, that is, they correspond to one of the above cases. After the financial transaction is completed, the credit institution notifies the company that owns the account. This method is often referred to as depositing funds in the bank "by announcement".
A simpler procedure involves crediting funds using bank card founder as natural person, and various payment online systems... It is important to note that for individual entrepreneurs there are simpler and more convenient options for replenishing an account without issuing many additional documents.
Cash deposits: accounting entries
Regulatory documents require necessarily to reflect any receipt of money to the current account of the enterprise. Contribution of funds by the founder also applies to such financial transactions... In this case, the use of a specific accounting entry depends on the option chosen, according to which the member of the company will deposit money.
For example, assets donated free of charge are related to other income and are reflected in the debit of the account. 51 "Current account" and credit account. 91 "Other income". When the share capital is increased, a posting is made first using the debit account. 51 and credit account. 75.1. "Settlements with founders", then the debit account is used.
What is a checking account?
75.1 and credit account. 80 "Authorized Capital".
How to deposit cash to the current account as payment of the authorized capital
In order for it to be possible to deposit cash to the current account of the company or to its cashier in the form of payment of a share in the authorized capital, a decision is required general meeting members of the LLC to change its size. Then the adopted changes must be registered, which is reflected in the extract from the Unified State Register of Legal Entities. Only after completing these actions, the founder gets the opportunity to deposit money to the company's current account according to the scheme described above. The rather serious duration of the procedure required to increase the size of the authorized capital leads to the fact that this method of depositing funds to the LLC account is rarely used in practice.
How to deposit money to a current account as a gratuitous aid
In order for this option for replenishing working capital to be formalized in accordance with the current legislation, it is enough to conclude an agreement on gratuitous assistance between the LLC participant and the enterprise itself. Such transactions are carefully reviewed by supervisory authorities and often raise questions.
Moreover, if the share of the founder is 50% of the authorized capital or less, this method of replenishing the account will lead to the need to pay some taxes.
That is why the following option of depositing money by the founder to the company's account is much more popular.
How to put money into a current account when granting a loan
In such a situation, it is required to correctly draw up an interest-free loan agreement between the organization and the founder. In addition to the contract signed by both parties to the transaction, the necessary primary documents should also be prepared, which confirm the actual provision of funds. Formally, only after all these documents are signed, the transaction becomes legal.
How to transfer money to a current account via Sberbank online
How to transfer money to the Sberbank current account?
Opening a current account - banking service for companies and individual entrepreneurs, providing the convenience of managing funds and conducting transactions. Despite the availability of information, some points cause difficulties for the owners of r / s and their counterparties. In particular, it is not always clear how to transfer money to the Sberbank current account. What methods are there? What are their features? These points require consideration.
General Provisions
Transferring money to a current account is often necessary to replenish an empty account and conduct further activities. The question is how to conduct a transaction and not violate the law.
Why do you need a checking account in a bank
The first way that comes to mind is to head to the bank and deposit cash through the cashier. This option is popular and in demand among customers. But what to do when there is no access to the servicing credit organization, and the transfer of money to the Sberbank current account or its replenishment is extremely important?
When solving the issue, it is worth highlighting two ways:
- Introduction personal money on p / s.
- Transfer of profit from activities - carried out through a cashier or ATM (terminal).
In the first case, money is transferred to the current account in any convenient way:
- Through a bank office (in cash). The main disadvantage is high interest rates, which are nominated by the bank.
- Depositing money through an ATM (terminal).
- Application of the Unistream system or its analogues.
- Transfer of money to the current account of Sberbank from the personal account.
The last version with translation looks the most preferable. Moreover, when both accounts are in the same banking institution.
There are enough ways to transfer funds to bank account:
- Through the cashier.
- Mobile banking
- Using an ATM or terminal.
- Sberbank Online.
Let's consider the main options:
- Using an ATM. You can transfer money if both current accounts are linked to the card. The actions are as follows:
- Insert bank card.
- Dial the PIN.
- Select the section for transferring funds.
- Indicate the number of "plastic" that requires replenishment.
- Write down the required amount and confirm it.
- Online bank. How to transfer money to the current account of Sberbank, when the account is not tied to "plastic"? Decision:
- Connect the Internet banking service (may be paid).
- Log in to your account.
- Enter the translation section.
- Indicate the recipient and the amount.
- Confirm the transaction.
The option with online banking is the most popular, because you can transfer money to the Sberbank current account in 2-3 minutes and not spend money on a commission.
- Mobile bank. The principle here is similar to that discussed above. To transfer money, you need to log in and select the option you are interested in. The difference is that operations are carried out using a mobile phone. As in the case of online banking, the service can be paid.
- Through the cashier (teller). To deposit funds, it is enough to come to the bank, present a document and transfer the details for replenishment. To transfer money in this way, you will have to pay a commission (this was already mentioned above).
What to consider?
The main task for individual entrepreneurs and legal entities is to correctly execute the transaction. For example, an entrepreneur in the purpose of payment should prescribe that the account is replenished with personal funds. If you do not specify the purpose of the transaction, employees of the Federal Tax Service may accept the funds received for the company's profit. As a result, tax is charged on this amount.
The transfer of money to the current account from the "personal pocket" is not recorded in the book of costs and profits. In addition, these funds do not belong to the category of profit and are not taken into account when calculating tax base... The money received must be reflected in cash book with the registration of the corresponding order.
Read also - How to find out a current account through Sberbank online?
What other options are there?
If you cannot transfer money, you can deposit funds through an ATM or terminal (in cash or from a card).
- Replenishment through the terminal in cash:
- Activate the service in the department and receive an identification code.
- Find a suitable ATM (terminal) that accepts cash.
- Select the section of payment for services.
- Go to other categories, and then - self-collection.
- Enter the code, indicate the correct symbol and p / s number.
- Check the details.
- Deposit money into the receiver of notes.
Limitations:
- Replenishment is carried out on the account of Sberbank.
- No more than 40 banknotes are deposited at a time.
- When funds are deposited after 23-00, crediting is made on the next day.
- Replenishment through a card.
The option is good when there is no way to transfer money, and the device does not accept cash. Algorithm:
- Insert card.
- Choose an organization or specify the details yourself (checkpoint, BIK, TIN, other account details).
- Write down the amount and purpose of the transaction. If a it comes about an individual entrepreneur or LLC, distortion of reporting is fraught with a fine.
- Select the section for debiting from the card.
- Confirm the deal and pick up the check.
What's the bottom line?
Knowing how to transfer money to the Sberbank current account is an opportunity to carry out a transaction without any problems and save on commissions. The main thing is to choose the right option.
raschetniy-schet.ru
Rarely, but there is a need to make a transfer to a current account from a Sberbank card. For example, large online stores accept prepayment using this method. Today we will figure out how to transfer money from a Sberbank card to a current account and vice versa.
Current account - an account of independent persons, which serves to receive and store funds. It consists of twenty digits and is spelled out in the documentation.
You can transfer funds to the account number as in national currency, and in foreign, for example, in dollars or euros. The money is credited to the beneficiary's account within two banking days... If the money has not arrived within the specified time, you should contact a bank representative at 8 800 555 55 50 or visit a branch.
Transferring money from a card to a Sberbank account
This operation can be performed at a Sberbank branch by contacting a cashier, as well as at Sberbank Online. The first method is not particularly difficult, but it is not very convenient and fast.
- Find the nearest branch on the Sberbank map.
- Contact the cashier of a branch with a passport and inform about your intention to transfer money to the account.
- If the required amount is on the card, it is recommended to withdraw it at any ATM. However, this is not necessary, because the cashier has the ability to write off the required amount from the plastic carrier.
- Indicate to the operator the details: BIK, IIN, full name of the beneficiary's bank (if money is transferred to the account of another financial institution), correspondent number, current account and recipient's full name.
The employee will issue a receipt, which should be kept until the funds are credited.
If it is more convenient for you to transfer money to the Sberbank account through your personal account, the instructions will be as follows.
- Log in to the Sberbank Online system.
- Go to the "Payments and Transfers" section.
- Further - "Transfer to a client of Sberbank" or "Transfer to a private person to another bank according to the details", depending on the purposes.
- A form will appear that must be filled out. If the recipient has opened an account with Sberbank, in the first line select "To an account with Sberbank of Russia". If he is a client of another bank, then “To an account with another bank”.
- Fill in all the fields provided.
- Click the Translate button.
- Confirm the action with a password from an SMS or a one-time one from a check.
Transferring money from an account to a Sberbank card
You can also make a return transfer from an account to a Sberbank card through Sberbank Online.
- Click on the "Payments and Transfers" section.
- Then click on "Transfer between your accounts".
- In a special form, select an account for debiting money and a card for crediting.
Also indicate the amount of the transfer.
- Confirm the action by entering the password from the SMS.
- Wait for funds to be credited.
If you are not “friendly” with such services, then visit the bank branch, where the cashier will perform a similar operation. Do not forget to take your passport, account details and the card itself.
Transferring money from a card to a Sberbank account: nuances and tips
- Money is credited within 2 banking days. Weekends and holidays are not considered banking.
- If the transfer is made within the same city between Sberbank accounts, no commission is charged. If outside of one city, then 1.5% is withheld for transfer through the branch and 1% through the personal account. In addition, 0.7% is charged for transactions in foreign currency through a branch and 0.5% if you make a transfer through Sberbank Online.
- For transfers to accounts in other banks, the commission is as follows: 2% for transfers through a branch and 1% through Sberbank Online; 1% for a transfer in foreign currency through the bank's cash desk and 0.5% through your personal account.
Thus, it is best to make a payment through Sberbank Online. This is both more convenient and economical.
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Cash arriving at the organization's cash desk must be deposited at commercial Bank for subsequent crediting to her current account.
The organization has the right to deposit funds only to its current account.
This rule limits the ability of a bankrupt organization to pay off creditors bypassing the established queue.
Formally, the organization must coordinate with the bank the moment of delivery of cash, although in practice the bank accepts cash without restrictions.
Acceptance of cash from organizations - owners of current accounts is carried out on the basis of a document - an announcement for a cash contribution. To fill out the form of this document, simple forms are used, not strict reporting forms.
An announcement for a cash contribution consists of three parts of identical content: the announcement itself, an order, and a receipt.
In parcels cash documents symbols are indicated - codes of sources of cash receipts. Thus, symbol 02 corresponds to the receipt of trade proceeds from the sale of consumer goods. An explanation of the other codes used in the Cash Contribution Call will be given below.
Cash is accepted by the cashier of the bank. After receiving the money, he signs an advertisement, an order and a receipt, puts a bank seal on the receipt and issues the receipt to the employee of the organization who deposited the money. For an employee of the organization who deposited money in the bank, this receipt is a supporting document before the organization.
Let's pay attention to the seeming strangeness of the completed document. In the announcement for a cash contribution, the number of the organization's current account (20-digit number) is indicated in the "Credit" variable, although in the accounting of the organization business transaction cash contributions to the current account must be reflected in the debit of account 51 "Current accounts".
Indeed, count 51 is active account... Depositing money into the current account means an increase in the organization's asset and, therefore, should be reflected in the debit of account 51. But the document presented here is drawn up from the point of view accounting not organizations, but servicing bank... And in the accounting of the bank, the operation of depositing money to the current account is presented in a mirror image.
The money in the settlement account of the organization is accounted for as the bank's debt to the organization, that is, as its liability. For a bank, an increase in money in the organization's current account means an increase in the bank's debt to the organization and, accordingly, is reflected in the credit of the corresponding bank account.
Also, pay attention to the ease of making a payment in cash. On the form for declaring a contribution in cash, neither the signatures of the manager and the chief accountant, nor the seal of the organization are required. It looks like almost anyone can come to the bank with money, fill out a cash deposit announcement form on the spot and return the money to the bank.
True, this person must have a special permission from the bank security service for the right to enter the bank. And the form for declaring a contribution in cash must be filled out in compliance with all the established rules. For example, if a person indicates on the form that money is deposited into the settlement account of an organization from another organization, then the money will not be accepted from him.
But an attempt to withdraw cash from the organization's checking account may well be someone's malicious intent. Therefore, it is quite difficult to get cash, with serious obstacles for intruders.
Indeed, an attacker who wants to get money from an organization's current account must overcome many obstacles. First, he needs to gain access to the checkbook that the organization received in commercial bank... Secondly, you will need to forge the first and second signatures on the check from the checkbook and put the stamp of the organization, genuine or fake. Thirdly, on behalf of the organization, he needs to agree on the moment of receiving the money and sum of money... And if this is not the planned date of receipt of the organization's salary, then it is unlikely that he will be able to agree on a large amount. Fourth, he will have to overcome a number of additional obstacles, in particular, to prove to the bank security service the right to enter the bank premises. Another additional obstacle is related to the following: a commercial bank usually asks the management of organizations to provide information in advance about the persons who are entrusted with receiving the organization's cash from the bank. So the attacker will still have to find a way to introduce himself at the bank as such a person.
Clients often ask how founders can best transfer funds to the accounts of their organizations. Specialists of LLC Law Firm Veronica has prepared useful legal information on the most pressing issues related to founders' contributions.
What is the founder's contribution and for what purpose is it transferred?
The legal features of the transfer of financial contributions by the founders are regulated by Art. 248, 250 and 251 Tax Code RF. This procedure is a gratuitous help from the founder of the organization. As a rule, money is deposited into the current account of a legal entity. The purpose of the transfers is to compensate for the lack of financial resources of the organization, to replenish the company's accounts for performing various operations, etc.
What is the best way to arrange a founder's contribution?
The law provides for 3 ways to formalize the contributions of founders, each of which has its own legal characteristics.
1. Loan agreement. The procedure for its registration is regulated by Art. 807 Civil Code RF. In accordance with the provisions of this article, a loan agreement is a transfer of funds into debt. From the moment of registration of this transaction, the company that is the recipient of the loan turns out to be the debtor. Accounts payable will be held by the organization until it pays off the debt. To do this, you will need to transfer the amount of money in the amount of the loan to the bank account of the lender.
2. Grant aid. This is a transfer of money to the organization's account as material assistance without the recipient's obligation to return the money or provide other property, perform work or provide services. The procedure is governed by the provisions of Art. 248, 250 and 251 of the Tax Code. It should be remembered that if the share of the founder in the authorized capital of the organization is 50% or less, the donated contribution transferred by him will be recognized as non-operating income. This should be taken into account when paying taxes. The date of receipt of income will be the day of receipt of funds to the account or to the cashier of the recipient of the contribution. If the share of the founder is more than 50%, then in accordance with the provisions of Art. 251 of the Tax Code extraordinary income not taken into account.
3. Increase of the authorized capital. This procedure is carried out in the following order:
- holding a general meeting. A majority of at least 2/3 of the company's members must vote for an increase in the authorized capital. The articles of association may provide for a larger number of votes for such decisions. In case of a positive decision, the nominal value of the shares of each participant in the firm increases. The size of the shares remains the same;
- submission to the IFTS of an application and a package of documents to increase the authorized capital. These changes come into force from the date of registration in the Unified State Register of Legal Entities.
How many times can a founder contribute?
The founder has the right to deposit money and other property into the company's account an unlimited number of times.
What is the maximum amount of a one-time contribution?
The law does not provide for restrictions on the amount of a one-time contribution of the founder.
What is the maximum amount of all contributions made by the founder?
There are no restrictions on the amount of all contributions made by the founder.
Do I have to pay taxes on founders' contributions?
Taxation of founders' contributions depends on the method of their transfer.
1. In accordance with the provisions of Art. 251 of the Tax Code of Russia, property transferred as gratuitous assistance to companies is not taxed under the following conditions:
- the contribution is made on behalf of an individual whose share in the authorized capital of this company is more than 50%;
- property (with the exception of financial resources) received by the organization as a contribution is not transferred to other persons during the year.
2. According to the provisions of paragraphs. 15 clause 3.Art. 149 of the Tax Code of the Russian Federation, cash and interest received on loan transactions are not taxed.
3. The increase in the authorized capital is not taxed, since it is not the profit of the organization. This is stated in Art. 217 of the Tax Code (clause 19). Income received by participants (shareholders) of companies as a result of the revaluation of fixed assets in the form of the difference between the new and the initial value of their share in the authorized capital (shares) or in the form of additional shares, shares or shares received by them are not taxed.
This position is also confirmed by the following characteristics of operations to increase the authorized capital:
- there is no fact of the sale of property;
- this action does not apply to any of the cases subject to personal income tax. Increase in share capital is not recognized material gain, payment in kind or transaction with securities.
- there is no fact of transfer of ownership. The founders do not actually receive new property. In addition, upon leaving the company, each founder has the right by law to receive a part net assets which corresponds to the share it owns.
Furthermore, in accordance with Art. 270 of the Tax Code of Russia for tax purposes, contributions to the authorized capital are not subject to accounting as expenses.
Depositing cash to the current account of a legal entity is strictly regulated by law and is subject to a number of rules. Let's consider this issue in more detail.
How to deposit money to the LLC current account?
In order to credit funds to the settlement account of the organization, you must have the grounds provided for by the civil and tax legislation, accounting rules, as well as instructions of the Central Bank of the Russian Federation (for example, Ordinance of the Bank of Russia dated 11.03.2014 No. 3210-U).
Such grounds include:
- Crediting funds by the founder. This operation can be performed only on the basis of procedures permitted by law:
- transfer of funds towards payment of the authorized capital;
- contribution to the property of the enterprise or change in the size of the authorized capital;
- donation (in compliance with the procedures provided for by law, for example, with the conclusion of a donation agreement);
- provision of an interest-free loan with the conclusion of an agreement, which will indicate the amount and term of the loan.
- Crediting of income from the sale of goods or services to a bank account.
- Return of accountable funds.
- Payment by invoice from a counterparty that does not have a personal current account.
How to transfer money to the current account of the organization?
You can transfer money to the company's bank account in one of the following ways:
- Through the division of that banking organization, in which the entity wishing to make a transfer has an account. This can be done by filling out a special form at a bank branch or by sending a payment order prepared in advance.
- In a subdivision of any banking organization, without opening a current account, through the transfer of cash to the current account of the counterparty. In this case, you must have a passport and payment details to fill out the receipt.
- Through an ATM using a bank card or by depositing cash. It should be borne in mind that not all devices support the service of accepting cash without using a bank card.
- Via internet banking or via a mobile bank. To make payments in this way, you need to create a personal account on the bank's website. It should be noted that registration of a personal account does not require the obligatory presence of a bank card; this is possible even if you have a savings book or current account. However, using a bank card tied to a mobile phone number, it is easiest to access your personal account (you do not need to contact the bank to obtain a login and password, this can be done through an ATM).
- To replenish your account via Internet banking, you should enter the account details and the amount of funds transferred in your personal account in the form of payment.
- For payments via a mobile phone, you need to install a special application.
Payment from the card to the current account of the organization
The presence of a bank card greatly simplifies settlements with various organizations, as it makes it possible to remotely replenish the current account. Using a bank card, you can transfer money to the company's current account as follows:
- At the bank branch, filling out the appropriate receipt. In this case, settlement with the operator will be made not in cash, but using a bank card.
- Through an ATM serving this card and the beneficiary's current account.
Thus, there are a lot of ways to replenish the company's current account, and the main ones are listed in our article.
How to deposit the founder's contribution to the LLC current account?
The founder's contribution to the settlement account of the organization can be made both for the purpose of paying the authorized capital, and on other legal grounds. In our article, we will consider how such a deal should be executed, depending on the situation.
Depositing money to the settlement account of the LLC by the founder: the legal significance of the correctness of registration
Funds are transferred to the organization's current account for a variety of purposes and from different persons. A situation is possible when the money came from the founder. However, the founder can also be an employee of the organization at the same time.
There are several options for qualifying the receipt of money from him, depending on the paperwork:
- payment of a share in the authorized capital;
- depositing money of the organization by the accountable person to its account;
- making a contribution to the property of the company;
- transfer as a loan or for free use;
- loan repayment;
- payment for purchased goods, works, services;
- payment for a third party.
Due to carelessness in the preparation of documents, a disputable situation may subsequently arise. So, in one of the cases considered by the Moscow City Court, a former LLC participant tried to return the money that he had deposited into the company's account. The claim was denied. At the same time, the court indicated that it follows from the cash receipts that the money was deposited not on behalf of an individual, but from the organization itself. The citizen in this case acted as its representative. Evidence to the contrary was not presented to the court (appeal decision of the Moscow City Court dated September 28, 2016 No. 33-37657).
Read about the payment of the authorized capital by property in our article How to make the payment of a share in the authorized capital of an LLC? , briefly about the issues of confirmation of payment - in the article Contribution of the authorized capital when registering an LLC in 2016.
Let's consider the main mistakes and the order of registration in the most difficult cases.
Errors in payment of the authorized capital
The obligation of the founders to pay the authorized capital is provided for in paragraph 1 of Art. 9 of the Law "On Limited Liability Companies" dated 08.02.1998 No. 14-FZ (hereinafter - Law No. 14-FZ).
Most of the errors in the payment of the authorized capital of the company are associated with the incorrect execution of documents by the participants. These errors include:
- non-registration primary document on depositing money when paying not through a bank (see the resolution of the FAS SZO dated 15.02.2013 No. F07-8829 / 12);
- absence documenting imposing the obligation to pay the share on a third party.
For example, in one of the cases, the following situation was the subject of consideration. One of the founders transferred the money to pay for the authorized capital to another founder, the latter contributed the full value of the authorized capital to the organization's cash desk. Subsequently, part of the amount was returned to him by the organization as paid in error. At the time of consideration of the dispute on the invalidation of the sale of the share by the company to a third party, the founder, who transferred the money to another founder, did not have documents confirming the contribution of money to pay for the share.
At the same time, the lack of payment for the share of the authorized capital leads to the loss of the status of a participant in the LLC, since the unpaid share is transferred to the company (clause 3 of article 16 of Law No. 14-FZ).
In this case, the court took into account the provisions of the agreement on the establishment, which stated that the shares were paid at the time of establishment, the deadline for payment of the shares was not set. The right to the share was recognized by the founder (Resolution of the 19th AAC dated February 24, 2015 No. 19AP-5679/13).
How to deposit money to the cashier or to the settlement account of an LLC in payment of a share of the authorized capital
So, for the correct reflection in the accounting documentation of the LLC and to provide evidence of the fulfillment of the obligation to pay the authorized capital, it is necessary to perform the following actions within the period specified in the memorandum of association:
- deposit money in the organization's cashier with an indication of the purpose of payment in the cash receipt voucher: “Payment of the share of the authorized capital __%”;
- deposit money to a temporary savings account in the bank (if the authorized capital is paid before state registration LTD);
- deposit money to the settlement account of the organization on behalf of the founder, indicating the same purpose of payment;
- transfer money to a third party (another founder, an official of the organization) by receipt or by agreement, where it is indicated that this person received from a citizen of such and such money to make payment to a certain organization for a certain share of the authorized capital of a certain participant (the actions of a third party are necessary in subsequently, check and receive from him the primary document of the bank or a receipt and cash order confirming the payment).
If the payment of the share is made at the foundation of the company, the payment that took place must be indicated in the agreement on the foundation. In the above case, considered by the 19th AAC, the provisions of the treaty played a decisive role in establishing the fact (given the controversial nature of the other evidence), but this is not a typical case (see below).
Depositing money into the cashier and transferring it to a third party is made out in the above way. Let's consider in more detail the procedure for depositing money into a current account.
How to deposit cash to a temporary savings account LLC
Previously, Law No. 14-FZ required payment of at least 50% of the authorized capital of an LLC prior to its registration. For this, the founders (or one of them) opened a temporary savings account in the bank.
The savings account is not subject to the instruction of the Central Bank of the Russian Federation "On opening and closing bank accounts, accounts for deposits (deposits), deposit accounts" dated 05/30/2014 No. 153-I. The conditions for its opening are determined by the bank independently on the basis of clause 1.15 of the regulation of the Central Bank of the Russian Federation "On the rules for maintaining accounting in credit institutions"Dated 16.07.2012 No. 385-P. The account is opened for a certain period on the same balance sheet, on which the organization's current account will subsequently be opened.
As a rule, to open an account the following are submitted:
- founder's passport;
- LLC establishment protocol;
- charter.
It should be noted that funds deposited into such an account cannot be spent. After the expiration of the term, they are subject to transfer to the current account of the established organization or issued to the person who contributed them.
If the deposit of money to a temporary account is entrusted to one of the participants, then the transfer of money to this participant must be confirmed by his receipt of receipt of money. Otherwise, there is no proof of payment of the share. The provisions of the agreement of the founders that the share has been paid are most often not taken into account by the courts (see resolutions of the 7th AAS dated October 23, 2014 No. 07AP-9117/14, 10th AAC dated June 7, 2013 No. 10AP-4385/13 ).
How to deposit money to the settlement account of an LLC: current procedure
Money to the current account can be deposited both in cash at a bank branch and by bank transfer.
Cashless money transfer methods:
- by payment order, collection order, etc. (for a participant - a legal entity or individual entrepreneur);
- electronic money transfer (for a citizen participant).
In each case, the column on the purpose of the payment is filled in in a paper document or in an electronic form of the bank.
There are 2 main ways to deposit cash into an account:
- Transferring money without opening an account:
- the receipt of money in the bank is recorded in the incoming cash order in the form 0402008, a copy of which is issued to the donor of funds, or in the internal register of bank transfers;
- a copy of the transfer order is handed over, the form of which the bank sets independently (clause 5.7 of the regulation of the Central Bank of the Russian Federation "On the rules for transferring funds" dated 19.06.2012 No. 383-P).
- Announcement for a cash contribution (Form 0402001, Appendices 1-3 to the instruction of the Central Bank of the Russian Federation dated July 30, 2014 No. 3352-U), which, in accordance with paragraphs. 2.4, 3.1 of the provisions of the Central Bank of the Russian Federation "On the procedure for conducting cash transactions ..." dated 24.04.2008 No. 318-P is used to accept cash from customers, that is, in this case, from LLC. The form of this set of documents consists of 3 parts: announcements, receipts and warrants. A receipt confirming the deposit of money is issued.
The registration must be as follows: the participant must receive from the organization a receipt of the incoming cash order for depositing cash at the cashier with an indication of the purpose of the payment. Then the money is given to him from the cash desk according to expense order to be deposited with the bank by announcement.
How to replenish the settlement account of an LLC in cash as a gratuitous assistance of a participant in the form of a contribution to property
Gratuitous provision of property to the organization by the founder is provided for by legislation in the form of a contribution to the property of the company (Art. 27 of Law No. 14-FZ). The order of its introduction is as follows:
- The obligation to contribute should be stipulated by the articles of association. The relevant provisions are introduced into it only by unanimous decision of the participants.
- The decision on making contributions is made by 2/3 votes of the participants in the general meeting.
- As a rule, the contribution is made in money.
- The amount of the contribution can be set disproportionate to the shares (i.e., in a smaller or larger amount) only by a unanimous decision of the participants of the general meeting.
- Contributions do not affect the size of the share.
The legislation does not provide for the possibility of returning a contribution to the property of an LLC. When depositing (transferring) money to the current account, it is necessary to indicate the basis for depositing money (the number and date of the minutes of the general meeting of participants or the provisions of the charter).
Replenishment of working capital of the organization by the founder: the problem of interpreting the legal basis of the transaction
In practice, the solution to the financial difficulties of the organization belongs to the competence financial service and the legal basis for the transaction is not always analyzed. Hence, such entries appear in the receipt documents as "gratuitous financial assistance of the founder", "replenishment of working capital by the founder", etc.
The complexity of the legal interpretation lies in the fact that it is impossible to determine from such records whether this is a repayable grant of money (loan) without remuneration (i.e., without payment of interest) or a grant of ownership without a counter obligation (donation).
However, the following should be taken into account: in accordance with the Recommendations for the development of indicators for identifying and identifying indicators of unusual transactions, approved by order of Rosfinmonitoring dated 05/08/2009 No. 103 (as amended on 01/09/2014), these include multiple contributions by founders (managers) of funds to replenish the working capital of the organization.
Fearing undue scrutiny of transactions, the founders prefer to indicate the provision of a loan when making a financial aid to the current account. It is practically impossible to prove in the future that such a transaction is fictitious without formalizing the procedure for making deposits in the above procedure (see the appeal ruling of the Perm Regional Court of 11.04.2016 in case No. 33-3062).
How to put money into the settlement account of an LLC when granting a loan
In addition to signing a 2-sided loan agreement, it is necessary to draw up primary documents confirming the provision of money, since a loan as a real agreement exists only from this moment:
- When cash is deposited - a cash receipt from an LLC indicating the receipt of a loan.
- In case of a non-cash transfer - an entry in the Internet Bank system (for an electronic transfer) or an order to transfer money without opening an account.
If a disputable situation arises, the bank that made the transfer will provide information about it. In addition, you can submit a notarized screenshot of the system page, which reflects the operation.
Often there is a situation when the organization needs money urgently, and the founder does not have the opportunity to personally replenish the current account. Then a verbal instruction is given to an employee of the organization, who deposits money into an account with the correct purpose of payment. However, it is overlooked that the contributor of funds is not the founder and the relationship between these persons (instructions for depositing money) must be formalized, for example, with a receipt. Otherwise, the court may consider that the employee has contributed funds to the organization (see the appeal ruling of the St. Petersburg City Court dated 03.02.2016 No. 33-1781 / 2016).
Contribution from the founder to the current account and accounting entries: legal significance
Any receipt of money must be reflected in the accounting registers of the organization (Article 10 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ).
Issued depositing money to the settlement account of LLC by transactions on accounting accounts. If there is a movement on the current account, as a rule, there are no discrepancies between accounting records and account turnover. However, if the deposit of money is issued by a cash receipt order, then the situation when the receipt is not reflected in the accounting accounts is more common.
In the event of a civil dispute, decisive importance is attached to the original primary documents that formalize transactions (cash receipt order, acceptance certificate, receipts and other bank documents), and not to accounting information (magazines, extracts from electronic systems accounting), since the latter are designed to reflect the facts of economic activity.
but necessary condition in this case, it is the authenticity of the primary documents. If an examination is carried out on the application of falsification and the prescription of the manufacture or the authenticity of the signatures is questioned, the court will evaluate the evidence in their system and may make a decision not in accordance with the primary documents, but on other evidence, as was the case in the case considered on 19- m AAS (decree of February 24, 2015 No. 19AP-5679/13).
Thus, depositing funds to the settlement account of the organization by the founder requires the correct preparation of the primary document, which is used to formalize the money transfer transaction. It must contain a document (agreement on founding, loan agreement, minutes of the general meeting of participants on making contributions, etc.), on the basis of which funds are deposited.