Gratuitous financial assistance from the founder (with the simplified tax system, postings). Ways of replenishing the settlement account of IP and LLC
To current account
Payment account (in relation to legal entities and individual entrepreneurs) - this is an account tied to a client of the bank, designed to account for financial transactions. Another name is “demand accounts”, since operations carried out on them are most often carried out at the first request of legal clients and individual entrepreneurs. For doing business in Russia, ruble accounts are more often used.
Foreign currency accounts require control by the bank and are used in conjunction with transit accounts.
- Structure
- Why do I need a checking account
- Services included in the cash settlement
- Acquiring
- Cash Issue
- Salary project
- Integration with Internet accounting
- Interest on balance
- 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. (Order of the Central Bank of the Russian Federation N 1843-U, dated June 20, 2007), or to store surplus cash in excess of the limit established by the organization itself (Regulation on the Procedure for Cash Operations).
Why do I need an organization account:
- accept payments from customers: individuals and legal entities;
- to carry out non-cash payment of interest on loans and tax payments to the FSS, PFR;
- connect POS-terminals for card payments (acquiring);
- pay wages by transfer to bank cards or accounts of individuals;
- transfer money after collection;
- use to accumulate and even receive dividends from storage (bank deposit).
Due to the fact that all these operations are performed on the side of the bank, it is worthwhile to separately clarify the concept of cash settlement services (CSC).
Settlement and cash services for legal entities and individual entrepreneurs - a range of services for the storage, processing and registration of cash flows of customer organizations provided by the bank. This activity is closely connected with settlement accounts: operations are attached to them.
Services included in the cash settlement
Tariffs for cash settlement services are made up of the cost of services provided under the contract between the bank and the legal entity or individual entrepreneur. Consider the services included in the cost of service.
Basic Services
- opening P / S;
- maintaining a settlement account (discounts for payment for several months may be provided, special conditions often apply in the absence of turnover);
- settlement operations: intra-bank and inter-bank transfers;
- receiving and crediting funds;
- cash withdrawal;
- closing P / S.
Additional services
- extended trading day;
- Internet banking or remote banking (remote banking);
- mobile banking;
- SMS / Email informing;
- provision of extracts and supporting documents.
Let's 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 trading, mobile or Internet acquiring. Acquiring requires the signing of a separate contract due to the peculiarities of connecting equipment for receiving payments at cash desks or special gateways for online payment.
In the case of merchant acquiring, a 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, and also whether the equipment belongs to the client or the bank (rent, leasing, etc.).
For example, when conducting operations on terminals that were leased, fixed commissions will be charged, depending on the monthly turnover. If the required turnover is not achieved, then a fixed amount will be debited from your account.
In Internet acquiring, the size of the commission depends on the turnover and type of activity, since physical terminals are not required for receiving payments: the bank provides a program interface (API) for conducting card transactions. Cards of any banks can participate in the payment, not just the one with which the contract for acquiring was concluded, as well as electronic money systems (Webmoney, QIWI, Yandex Money).
Issue of a cash card tied to an account
Many banks offer a binding to the account of a special depersonalized (unnamed) corporate card. If desired, you can issue and bind several cards.
As a rule, the first card is included in the price of the package of cash settlement services, and the subsequent ones are issued for a fee. Service is paid separately, usually once a year. The card is issued for several years (depending on its type). Re-issuance is paid if the card deteriorated before the due date or was lost / damaged due to the fault of the carrier.
Interest on card transactions is charged separately.
In your personal account it’s convenient to track the movement of funds on corporate cards, and the lack of a holder’s name allows you to transfer it to other employees without reissuing.
Salary card service (salary project)
Banks benefit from large corporate clients who use all the features of their cash accounts. If you bring new customers (employees receiving salaries to the bank's cards), then you may be offered service bonuses.
Workers also receive favorable terms of service (soft loans, linking overdrafts to card accounts, a personal manager, leading your organization, etc.).
Payments can be started remotely (without visiting a bank branch). To start the procedure, you need to send the salary register and the total amount with which debits will be made.
As a rule, in the framework of salary projects, interest on crediting operations is more profitable than with intra-bank transfers.
Integration with Internet accounting
Many regulatory organizations (the Federal Tax Service, the FIU) switch to electronic reporting: to submit declarations and other documents there is no need to visit the tax office in person or to submit documentation through proxies.
Therefore, Internet accounting is actively developing, offering accounting services as an online service. Documents are filled out through a browser interface, reporting is supported via the Internet using digital signatures.
P / S integration with the Internet accounting service implies the ability to connect to the bank database through the API. There is an automatic receipt of all movement operations on your account: 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 fees, fines, as well as work with other financial documents involved in bookkeeping.
Accrual of interest on the balance (deposit)
It is beneficial for banks that customers keep money from them. This is how the bank multiplier works - the more cash is stored, the larger amounts the bank can manage in its own interests. Therefore, for the long-term storage of cash (company assets) in the current account, the bank is ready to pay interest. Sometimes interest is automatically calculated on the balance over a certain amount (Point, Tinkoff, Modulbank), but most require deposit funds.
The terms of the deposit (interest, storage periods of the minimum balance, the minimum amount of the balance, etc.) can be indicated on the site, as well as determined individually.
Collection and self-collection
Not all banks provide a collection service (accepting surplus cash for storage or delivering cash to the cash desk of an enterprise, as well as other valuables): it requires trained specialists, vehicles, equipment, special traffic patterns in the city, etc.
A separate contract is concluded between the company and the collection service. A fee is charged for the service, which depends on the amount of cash transported, the seizure or delivery schedule, and the location of the enterprise on the city map.
Self-collection - cash replenishment of a current account through ATMs (terminals) of a 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, payment for transfers, replenishment, cash withdrawals, information and other individual services depend on the choice of package.
This approach makes it difficult to choose an account for an individual entrepreneur or legal entity. To determine the best solution for cash settlement services, use our calculator of the cost of settlement services: he will calculate the individual cost of maintaining an account for the best banks in Russia.
Who needs a checking account
Legal entities conducting business in the Russian Federation are required to have a current account. Do not forget that if an Individual Entrepreneur plans to work without using cash transfers, a checking account also becomes a necessity. A bank account is required for cashless payments with buyers and suppliers. Well, if all transfers are made through an open current account, and if not? As an example: restaurant business - almost all of the proceeds go through the cash register, that is, the proceeds must be returned to the bank for further work.
Grounds for making revenue to the current account
As the head of an enterprise, to deposit funds into a current account, you must clearly know on what basis they will be credited.
1. Revenues were received as a result of the sale of services and goods. In this case, the line will appear in the notice of payment in cash: revenue from the sale of services, goods or trade revenue.
2. Return of accountable funds.
3. The counterparty, not having its own settlement account, is ready to make payment to the seller’s settlement account.
Cash will be credited subject to several conditions: - on hand is the original invoice for payment;
- a power of attorney was issued for a one-time deposit of funds to the supplier’s settlement account;
- money can be deposited repeatedly, in parts, if a sales contract has been drawn up, which must be submitted to the bank each time a payment is made.
4. An individual entrepreneur or the head of an enterprise, due to a lack of working capital, plans to replenish the current account with his personal money. The bank operator has the right to ask - the basis of transfer. There can be three options:
* gratuitous assistance of the founder - a supporting document is not required;
* material assistance - an agreement is needed;
* loan agreement - the original \\ Agreement is required. Note: to reduce the tax burden, it is better to issue an interest-free Loan Agreement. In this case, when free money appears on the current account, it will not be difficult to cash out, and you will not have to pay income tax on the amount received.
Protection of interests and not only
It is worth knowing that each deposit to the account is possible under one important condition - a power of attorney must be drawn up for depositing cash in the form of a bank. An application for a cash deposit can be made directly at the bank.
What is a checking account and why is it needed + which bank to choose
This option is most convenient, since it is not always possible to independently select the type of funds deposited. The filled-out application (the signature of the bank employee and the depositor is required) is referred to the bank cash desk. Attention! - The cash transfer operation at the cash desk should take place behind closed doors. Having accepted and counted the money, the cashier returns the tear-off part of the application receipt, confirming the contribution in cash. 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 the introduction of money by the founder. However, this procedure is always carefully considered by the regulatory authorities, therefore, it must be carried out in strict accordance with today's legislation. At the same time, the financial transaction is accompanied by the execution of the necessary documents, as well as compliance with cash discipline and the implementation of the internal rules established by the enterprise.
Deposit by the founder
In accordance with the regulatory documents in force today, the founder receives the right to deposit money into the account of the company only in a few clearly defined situations:
- in the form of payment of an existing share in the authorized capital of the organization;
- as a contribution to the property of the enterprise to increase the size of the authorized capital. Moreover, this operation is carried out on the basis of a decision approved by the general meeting of participants;
- as a gift or gratuitous help 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 work that were provided by the enterprise.
Typically, the process of crediting funds occurs 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 recipient bank, account number, TIN and other similar information.
The payer also provides documents substantiating the legitimacy of the financial transaction.
Then the bank executes the received payment order if all the documents provided by the LLC participant are duly executed, that is, they correspond to one of the cases listed above. After the financial transaction, the credit institution notifies the company that owns the account. This method is often called depositing money at the bank “by announcement.”
A simpler procedure involves the transfer of funds using the bank card of the founder, as an individual, and various online payment systems. It is important to note that for individual entrepreneurs there are simpler and more convenient options to replenish the account without completing many additional documents.
Cash deposit to current account: accounting entries
Regulatory documents require necessarily reflect any receipt of money on the account of the company. The deposit of funds by the founder also applies to similar financial transactions. In this case, the use of a specific accounting entry depends on the option chosen, according to which the company’s participant will contribute money.
For example, assets contributed free of charge relate to other income and are shown at debit account. 51 “Current account” and loan account. 91 “Other income”. When the authorized capital is increased, the first transaction is posted using the debit account. 51 and credit score 75.1. “Settlements with the founders”, then the debit of the account is used.
What is a checking account?
75.1 and credit score 80 "Authorized capital".
How to deposit cash into a current account in payment of the authorized capital
In order to make it possible to deposit cash into the company’s current account or at its cash desk in the form of payment of a share in the authorized capital, a decision of the general meeting of LLC participants on changing its size is required. Then, the adopted changes must be registered, which reflects the extract from the register. Only after performing these actions, the founder gets the opportunity to deposit money into the company's current account according to the scheme described above. A sufficiently serious duration of the procedure necessary 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 into a current account as gratuitous help
In order for this option of working capital replenishment to be drawn up in accordance with current legislation, it is enough to conclude an agreement on gratuitous assistance between a participant in the LLC and the enterprise itself. Such transactions are carefully reviewed by supervisory authorities and often raise questions.
Moreover, if the founder’s share is 50% of the charter capital or less, this method of replenishing the account will lead to the need to pay certain taxes.
That is why the next option of making money by the founder to the company's account is much more popular.
How to deposit money into a current account when granting a loan
In such a situation, it is required to correctly execute 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 that confirm the actual provision of funds. Formally, only after signing all these documents the transaction becomes legal.
How to transfer money to a current account through Sberbank online
How to transfer money to the bank account of Sberbank?
Opening a current account is a 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 contractors. In particular, it is not always clear how to transfer money to the bank account of Sberbank. What are the ways? What are their features? These points need 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 I need a bank account
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 a servicing credit institution, and transferring money to the bank account of Sberbank or replenishing it is extremely important?
When solving the issue, there are two ways to distinguish:
- Depositing personal money on the account.
- Transfer of profit from activity - is carried out through a cash desk or ATM (terminal).
In the first case, money is transferred to the current account in any convenient way:
- Through a bank cashier. The main disadvantage is the high interest rates put forward by the bank.
- Depositing money through an ATM (terminal).
- Application of the Unistream system or its analogues.
- Transfer money to the account of Sberbank from a personal account.
The latter option with the translation looks most preferable. Especially when both accounts are in the same banking institution.
There are enough ways to transfer funds to an account:
- Through the checkout.
- Mobile banking
- Using an ATM or terminal.
- Sberbank Online.
Consider the main options:
- With an ATM. You can transfer money when both settlement accounts are tied to a card. The actions are as follows:
- Insert a bank card.
- Dial the PIN.
- Select a transfer section.
- Indicate the number of "plastic", which requires replenishment.
- Prescribe the required amount and confirm it.
- Online Banking. How to transfer money to the bank account of Sberbank when the account is not tied to the "plastic"? Decision:
- Connect to the Internet banking service (may be paid).
- Log in to your account.
- Enter the translation section.
- Indicate the recipient and the amount.
- Confirm transaction.
The option with online banking is the most popular, because you can transfer money to the Sberbank account in 2-3 minutes and not spend money on a commission.
- Mobile Bank Here, the principle 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 may be paid.
- Through the cashier (operator). 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 (as mentioned above).
What to consider?
The main task for individual entrepreneurs and legal entities is to correctly complete 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.
Transferring money to a current account from a "personal pocket" is not recorded in the book of costs and profits. In addition, these funds do not belong to the profit category and are not taken into account when calculating the tax base. Received money must be reflected in the cash book with the execution of the relevant warrant.
See 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).
- Cash replenishment through the terminal:
- Activate the service in the department and get an identification code.
- Find a suitable ATM (terminal) that accepts cash.
- Choose a section for payment for services.
- Go to other categories, and then self-collection.
- Enter the code, indicate the correct symbol and number p / s.
- Check details.
- Deposit money into the bill acceptor.
Limitations:
- Replenishment is carried out on the account of Sberbank.
- No more than 40 banknotes are deposited at a time.
- When depositing funds after 23-00, crediting is made on the next day.
- Top-up via card.
The option is good when there is no way to transfer money, and the device does not accept cash. Algorithm:
- Insert a card.
- Choose an organization or specify the details yourself (KPP, BIK, TIN, r / s other).
- Prescribe the amount and purpose of the transaction. If it is an IP or LLC, reporting distortion is fraught with a fine.
- Select the debit section from the card.
- Confirm the transaction and pick up the check.
What is the result?
Knowing how to transfer money to the account of Sberbank is an opportunity to conduct a transaction without 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 in this way. Today we’ll figure out how to transfer money from a Sberbank card to a current account and vice versa.
Settlement account - an account of independent persons serving to receive and store funds. It consists of twenty digits and is registered in the documentation.
You can transfer funds to the account number both in national currency and in foreign, for example, in dollars or euros. Money is credited to the beneficiary's account within two banking days. If money has not arrived within the set time, you should contact the bank representative at 8 800 555 55 50 or visit the branch.
Transfer money from card to Sberbank account
This operation can be performed at a branch of Sberbank 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 map of Sberbank.
- 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 opportunity to write off the required amount from a plastic carrier.
- Indicate to the operator the details: BIC, IIN, full name of the beneficiary's bank (if money is transferred to the account of another financial institution), correspondent number, current account and full name of the recipient.
The employee will issue a receipt, which must be retained until funds are credited.
If it is more convenient for you to transfer money to the account of Sberbank through your personal account, the instruction will be as follows.
- Log in to the Sberbank Online system.
- Go to the "Payments and Transfers" section.
- Next - “Transfer to a client of Sberbank” or “Transfer to a private person in another bank by details”, depending on the purpose.
- A form will appear that you must fill out. If the recipient 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 SMS or one-time from a check.
Transfer money from account to Sberbank card
You can make a reverse transfer - from an account to a Sberbank card, also through Sberbank Online.
- Click on the “Payments and Transfers” section.
- Next, 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 transfer.
- Confirm the action by entering the password from SMS.
- Expect funds to be credited.
If you are not “friends” with similar services, then visit a 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 an account of Sberbank: 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 the accounts of Sberbank, no commission is charged. If it is outside the same city, then 1.5% is retained for transfers through a branch and 1% through a personal account. In addition, 0.7% is charged for operations 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% via Sberbank Online; 1% for transfers in foreign currency through a bank cash desk and 0.5% through a personal account.
Thus, it is best to make a payment through Sberbank Online. It is more convenient and more economical.
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Spare parts for foreign cars. Sale of new and contracted auto parts for foreign cars, body parts, optics and accessories
Contract engines from Europe, Japan and the USA, automatic transmissions, manual transmissions, optics tuning, truck spare parts, catalogs of new and used auto parts for Japanese, European, Korean and Chinese cars.
Spare parts catalogs for foreign cars
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Accessories and tuning
Catalog of accessories and tuning for foreign cars - kenguryatnik, crankcase protection, rugs, pallets:
Car oil
Catalogs of original special fluids and oils from Japan and Europe:
Spare parts catalogs for freight cars:
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- spare parts for japanese trucks
Ineternet auto parts store for foreign cars
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New body parts for foreign cars
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Used body parts from Europe, USA and Japan
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Cash received at the organization’s cash desk must be deposited with a commercial bank for subsequent crediting to its 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 creditors bypassing the established queue.
Formally, the organization should coordinate with the bank the moment of cash withdrawal, although in practice the bank accepts cash without restrictions.
Reception of cash from organizations - owners of settlement accounts is based on a document - an announcement for a cash deposit. Simple forms are used to fill out the form of this document, rather than strict reporting forms.
The cash contribution announcement consists of three parts of identical contents: the announcement itself, the order and the receipt.
In cash receipts documents symbols are indicated - codes of sources of cash receipts. So, the symbol 02 corresponds to the receipt of trade revenue from the sale of consumer goods. Explanations of the other codes used in the cash advance announcement will be given below.
Cash is accepted by the bank employee. After receiving the money, he signs the announcement, order and receipt, puts the bank seal on the receipt and issues the receipt to the employee of the organization that made the money. For an employee of an organization that has deposited money in a bank, this receipt is an exculpatory document before the organization.
Let's pay attention to the seeming strangeness of the completed document. In the cash contribution announcement, the organization’s current account number (20-digit number) is indicated in the “Credit” requisite, although in the organization’s accounting the business transaction of the cash contribution to the current account should be reflected in the debit of account 51 “Settlement accounts”.
Indeed, account 51 is an active account. Depositing money into a 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 was drawn up from the point of view of accounting not of the organization, but of the servicing bank. And in the accounting of the bank, the operation of depositing money into the current account is presented in mirror image.
Money in the organization’s bank account is accounted for as the bank’s debt to the organization, i.e., as its liability. For a bank, an increase in money in the organization’s bank account means an increase in the bank’s debt to the organization and is accordingly reflected in the loan of the corresponding bank account.
Also pay attention to the simplicity of making a cash deposit. On the cash contribution announcement form, neither the signature of the head and chief accountant nor the seal of the organization is required. It looks like almost anyone can come to the bank with money, fill out a cash deposit announcement form on the spot, and transfer money to the bank.
True, this person must have special permission from the bank security service for the right to enter the bank. And the cash contribution announcement form must be completed in compliance with all established rules. For example, if a person indicates on the form that money is being transferred to the organization’s bank account from another organization, they will not accept money from him.
But an attempt to withdraw cash from the organization’s bank account may well be someone else’s mischief. Therefore, receiving cash is made out quite difficult, with serious obstacles for attackers.
Indeed, an attacker who plans to receive money from the organization’s bank account must overcome many obstacles. First, he needs to gain access to the checkbook that the organization received at a commercial bank. Secondly, it will be necessary to falsify the first and second signatures on the check from the checkbook and put an imprint of the organization’s seal, genuine or fake. Thirdly, on behalf of the organization, he needs to agree on the time of receipt of the money and the amount of money. And if this is not the planned date for receiving 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 management of organizations to provide information in advance about persons who are entrusted with receiving cash from the organization. So the attacker will still have to find a way to introduce himself as such a person in the bank.
Clients often ask how it is best for founders to transfer funds to the accounts of their organizations. Specialists of Veronika Legal Company LLC have prepared useful legal information on the most pressing issues regarding the contributions of the founders.
What is the contribution of the founder and for what purposes is it transferred?
Legal features of the transfer of financial contributions by the founders are regulated by Art. 248, 250 and 251 of the Tax Code of the Russian Federation. This procedure is a free help from the founder of the organization. As a rule, money is deposited to the account of a legal entity. The purpose of the transfers is to compensate for the lack of financial resources of the organization, replenish the accounts of the company to perform various operations, etc.
What is the best way to draw up a founder's contribution?
The law provides for 3 ways to process the contributions of the founders, each of which has its own legal features.
1. Loan agreement. The procedure for its execution is regulated by Art. 807 of the Civil Code of the Russian Federation. In accordance with the provisions of this article, a loan agreement is a transfer of funds in debt. From the moment this transaction is completed, the company that is the recipient of the loan is the debtor. Accounts payable will be credited to the organization until it repays the debt. To do this, you need to transfer the amount of money in the amount of the loan to the lender's current account.
2. Gratis help. This is a transfer of money to the organization’s account as material assistance without the obligation of the recipient 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 founder's share in the charter capital of the organization is 50% or less, the gratuitous 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 the funds arrive at the account or at the cash desk of the payee. If the share of the founder is more than 50%, then in accordance with the provisions of Art. 251 of the Tax Code, non-operating income is not taken into account.
3. The increase in share capital. This procedure is carried out in the following order:
- holding a general meeting. A majority vote of at least 2/3 of the company’s participants should vote for an increase in the authorized capital. The charter may provide for a larger number of votes to make such decisions. In case of a positive decision, the nominal value of the shares of each member of the company increases. The size of the shares remains the same;
- submission to the IFTS application and a package of documents to increase the authorized capital. These changes take effect from the date of registration with 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 single contribution?
The law does not provide restrictions on the amount of a single contribution of the founder.
What is the maximum amount of all contributions made by the founder?
Restrictions on the amount of all contributions of the founder are not provided.
Do I have to pay taxes on contributions from founders?
The taxation of contributions of founders depends on the method of transferring them.
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 (excluding financial assets) received by the organization as a contribution is not transferred to other persons during the year.
2. According to the provisions of paragraphs. 15 p. 3. Article 149 of the Tax Code of the Russian Federation, cash and interest earned on loan transactions are not taxed.
3. An 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 (Section 19). Incomes received by participants (shareholders) of companies as a result of revaluation of fixed assets in the form of the difference between the new and initial value of their share in the authorized capital (shares) or in the form of additional shares, units 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. An increase in the authorized capital is not recognized as a material gain, payment in kind or a transaction with securities.
- there is no fact of transfer of ownership. Founders do not actually receive new property. In addition, upon withdrawal from the company, each founder is entitled by law to receive a portion of the net assets that corresponds to his share.
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.
Cash deposits to the current account of a legal entity are legally regulated and subject to a number of rules. Let's consider this question in more detail.
How to deposit money into the current account of LLC?
In order to transfer funds to the organization’s bank account, it is necessary to have the grounds stipulated by civil and tax laws, accounting rules, and instructions of the Central Bank of the Russian Federation (for example, Bank of Russia Ordinance No. 3210-U dated March 11, 2014).
Such grounds include:
- Crediting funds by the founder. This operation can only be performed on the basis of procedures permitted by law:
- money transfer in 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 prescribed by law, for example, with the conclusion of a donation agreement);
- provision of an interest-free loan with the conclusion of an agreement in which the amount and term of the loan will be indicated.
- Crediting income from the sale of goods or services to a bank account.
- Return of accountability.
- Payment by invoice from a counterparty that does not have a personal current account.
How to transfer money to the account of the organization?
Transferring money to a bank account of a company is possible in one of the following ways:
- Through a division of the 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 division of any banking organization, without opening a current account, by transferring cash to the counterparty's current account. 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 must be borne in mind that not all devices support the service of receiving cash without using a credit card.
- Using online banking or through 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 the registration of a personal account does not require the availability of a bank card, this is also possible with a passbook or a current account. However, using a bank card tied to a mobile phone number, it is easiest to access your personal account (there is no need to contact the bank to obtain a login and password, this can be done through an ATM).
- To replenish an account via Internet banking, you must enter the account details and the amount of funds transferred in your personal account in the form of payment.
- For payments via mobile phone you need to install a special application.
Payment from the card to the account of the organization
The presence of a bank card greatly simplifies settlements with various organizations, as it makes it possible to replenish a current account remotely. Using a bank card, you can transfer money to the account of the company as follows:
- At the bank branch by filling out the appropriate receipt. Settlement with the operator in this case will not be made in cash, but using a credit card.
- Through an ATM servicing this card and the beneficiary's bank account.
Thus, there are a lot of ways to replenish a company’s current account, and the main ones are listed in our article.
How to put a contribution of the founder to the settlement account of LLC?
The contribution of the founder to the settlement account of the organization can be made both for the purpose of paying the authorized capital, and for other legal reasons. In our article we will consider how such a deal should be drawn up, depending on the situation.
The depositing of money into the settlement account of the LLC by the founder: legal value of the correctness of registration
Money is transferred to the account of the organization 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.
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 an accountable person into its account;
- making a contribution to the property of the company;
- transfer as a loan or for gratuitous use;
- loan repayment;
- payment for purchased goods, works, services;
- third party payment.
Due to inattention during the preparation of documents, a controversial situation may subsequently arise. So, in one of the cases considered by the Moscow City Court, the former LLC participant tried to return the money that he deposited into the company's account. The lawsuit was denied. At the same time, the court indicated that from cash receipts it follows that the money was deposited not on behalf of an individual, but on behalf of the organization itself. The citizen in this case acted as its representative. No evidence was presented to the court otherwise (appeal ruling of the Moscow City Court of September 28, 2016 No. 33-37657).
Read about the payment of the authorized capital by property in our article How to pay a share in the authorized capital of an LLC? , briefly about issues of confirmation of payment - in the article Entering the authorized capital when registering an LLC in 2016.
Consider the main errors and the design procedure in the most difficult cases.
Errors in the payment of share 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 02.08.1998 No. 14-ФЗ (hereinafter - Law No. 14-ФЗ).
Most of the errors in the payment of the authorized capital of a company are associated with incorrect preparation of documents by participants. These errors include:
- non-execution of the primary document on making money when payment is not made through a bank (see the resolution of the FAS SZO of 02.15.2013 No. F07-8829 / 12);
- lack of documentation of the obligation to pay a share to a third party.
For example, in one of the cases the subject of consideration was the following situation. One of the founders transferred the money to pay the charter capital to another founder, the latter contributed the full cost of the charter capital to the organization’s cash desk. Subsequently, part of the amount was returned to him by the organization as paid erroneously. At the time of consideration of the dispute on invalidating the sale of a share by the company to a third party from the founder who transferred the money to another founder, there were no documents confirming the payment of money to pay for the share.
At the same time, the absence of payment of 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 shares was not established. The right to a share was recognized by the founder (decree of the 19th AAS dated February 24, 2015 No. 19AP-5679/13).
How to deposit money to the cash desk or to the LLC settlement account 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 on time specified in the memorandum of association:
- deposit money in the organization’s cash desk indicating in the cash receipt order of payment: “Payment of the share of the authorized capital __%”;
- deposit money into a temporary savings account with a bank (if the authorized capital is paid before the state registration of the LLC);
- deposit money into the organization’s bank account on behalf of the founder with the same purpose of payment;
- transfer money to a third party (another founder, official of the organization) by receipt or by agreement, which states that this person received such money from a citizen to pay to a certain organization for a certain share of the charter capital of a certain participant (actions of a third party are necessary in subsequently check and receive from him the primary document of the bank or cash receipt order confirming payment).
If the payment of the share is made at the time of the foundation of the company, the payment made must be indicated in the foundation agreement. In the above case, examined by the 19th AAS, the provisions of the contract played a decisive role in establishing the fact (taking into account the controversial nature of other evidence), but this is not a typical case (see more on this below).
Cash deposit and transfer to a third party are documented in the above manner. Let us consider in more detail the procedure for depositing money into a current account.
How to deposit cash into a temporary savings account of LLC
Previously, Law No. 14-ФЗ required payment of at least 50% of the authorized capital of an LLC before its registration. For this, the founders (or one of them) opened a temporary savings account in the bank.
The savings account does not fall within the scope of the instruction of the Central Bank of the Russian Federation “On opening and closing bank accounts, deposit accounts (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 CBR Regulation “On the Rules for Accounting in Credit Organizations” dated 16.07.2012 No. 385-P. The account is opened for a certain period of time on the same balance sheet account on which the organization’s current account will subsequently be opened.
As a rule, to open an account are presented:
- founder's passport;
- protocol on the creation of LLC;
- charter.
It should be noted that funds paid to such an account cannot be used up. After the expiration of the term, they must be transferred to the settlement account of the established organization or issued to the person who made them.
If depositing money into a temporary account is entrusted to one of the participants, then the transfer of money to this participant must be confirmed by a receipt on receipt of money. Otherwise, there is no evidence 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 10.23.2014 No. 07AP-9117/14, and the 10th AAS dated 07.06.2013 No. 10AP-4385/13 )
How to deposit money into a bank account of an LLC: current procedure
Money can be deposited into a bank account in cash at a bank branch or by bank transfer.
Methods of wire transfer of money:
- by payment order, collection order, etc. (for the participant - legal entity or individual entrepreneur);
- electronic money transfer (for a citizen participant).
In each case, a column on the purpose of payment is filled in a paper document or electronic form of the bank.
2 main ways to deposit cash into an account:
- Money transfer without opening an account:
- the receipt of money by the bank is recorded in a cash receipt in the form 0402008, a copy of which is issued to the depositor, or in the bank's internal transfer register;
- a copy of the transfer order is issued into your hands, the form of which the bank determines independently (Clause 5.7 of the CBR Regulation “On the Rules for Transferring Money Funds” dated 06/19/2012 No. 383-P).
- An announcement of a cash contribution (form 0402001, annexes 1-3 to the instruction of the Central Bank of the Russian Federation dated July 30, 2014 No. 3352-U), which according to paragraphs 2.4, 3.1 of the CBR Regulation “On the Procedure for Cash Operations ...” of 04.24.2008 No. 318-P is used to receive 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 hand is issued on hand confirming the deposit of money.
Registration should be as follows: the participant must receive in the organization a receipt of a cash receipt order to deposit cash at the cash desk indicating the purpose of payment. Then the money is given to him from the cashier on the expenditure order for depositing to the bank upon announcement.
How to replenish the LLC’s current account in cash as a gratuitous assistance to the participant in the form of a contribution to the property
The gratuitous provision of property to the organization by the founder is provided by law in the form of a contribution to the company's property (Article 27 of Law No. 14-FZ). The procedure for making it is as follows:
- The obligation to make contributions shall be provided for in the articles of association. The relevant provisions are introduced into it only by unanimous decision of the participants.
- A decision on making contributions is made by 2/3 of the votes of the participants in the general meeting.
- As a rule, the contribution is made in money.
- The size of the contribution may be established disproportionately to the shares (i.e., in a smaller or larger amount) only by unanimous decision of the participants in the general meeting.
- Deposits do not affect the size of the share.
The legislation does not provide for the possibility of returning the contribution to the property of the LLC. When depositing (transferring) money to a current account, it is necessary to indicate the basis for depositing money (number and date of the minutes of the general meeting of participants or the provisions of the charter).
The replenishment of working capital of the organization by the founder: the problem of interpreting the legal basis of the transaction
In practice, the solution of financial difficulties of an organization falls within the competence of the financial service and the legal justification of the transaction is not always analyzed. This gives rise to such entries in the incoming 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 provision of money (loan) without remuneration (i.e., without payment of interest) or provision of property without a counter obligation (gift).
However, the following should be taken into account: in accordance with the Recommendations on the development of signs for identifying and identifying signs of unusual transactions, approved by Rosfinmonitoring order dated 05.08.2009 No. 103 (as amended on 01/09/2014), they include multiple contributions by the founders (managers) of funds to replenish the working capital of the organization.
Fearing too close attention to transactions, when contributing financial assistance to a current account, the founders prefer to indicate a loan as their destination. It is next to impossible to prove the imaginaryness of such a transaction without formalizing the deposit procedure in the above order (see the appeal ruling of the Perm Regional Court of April 11, 2016 in case No. 33-3062).
How to deposit money in the current 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 on:
- When depositing cash - cash receipt order from LLC indicating the receipt of a loan.
- In case of wire transfer - an entry in the Internet Banking system (for electronic transfer) or an order to transfer money without opening an account.
In the event of a dispute, the bank that made the transfer will provide information about it. In addition, you can submit a notarized screenshot of the system page on which the operation is reflected.
Often there is a situation where the organization needs money urgently, and the founder does not have the opportunity to personally replenish the current account. Then an oral order is given to the employee of the organization, who deposits money into the account with the correct purpose of the payment. However, it is overlooked that the founder of the funds is not the founder and the relationship between these persons (order to deposit money) should be issued, for example, with a receipt. Otherwise, the court may consider that there has been a payment by the employee of the organization’s money (see the appeal ruling of the St. Petersburg City Court of 03.02.2016 No. 33-1781 / 2016).
Contribution from the founder to the current account and accounting entries: legal value
Any receipt of money should be reflected in the accounting registers of the organization (Article 10 of the Law "On Accounting" dated 06.12.2011 No. 402-ФЗ).
Issued depositing money into the settlement account of LLC postingsaccounting bills. If there is movement in the current account, as a rule, there are no discrepancies between the accounting records and the turnover of the accounts. However, if the deposit is made out with a cash receipt, then the situation when the receipt is not reflected in the accounts of accounting is more common.
In the event of a civil dispute, decisive importance is attached to the original documents that formalize the transaction (cash receipt order, acceptance certificate, receipts and other documents of the bank), and not to accounting information (magazines, extracts from electronic accounting systems), etc. to. the latter are called to reflect the facts of economic activity.
However, the prerequisite in this case is the authenticity of the primary documents. If, on the basis of a statement of falsification, an examination is carried out and the prescription of the manufacture or the authenticity of the signatures is called into question, the court will evaluate the evidence in their system and may decide not in accordance with the primary documents, but in other evidence, as was the case in the case examined 19- m AAS (Decree of February 24, 2015 No. 19AP-5679/13).
Thus, the contribution of funds to the account of the organization by the founder requires the correct preparation of the primary document, which is executed transaction for the transfer of money. It should contain a document (agreement on establishment, loan agreement, minutes of the general meeting of participants on making deposits, etc.), on the basis of which money is deposited.