Listing Loan Purpose of payment. Return Loan with Przientami Purpose of payment in the payment order
As evidence of the provision of a loan provided the specified P.P. The judge says: I do not care about your change the reason for the claim, you generally changed the subject of the claim, and maybe even the subject together with the reason, I still think about it, but without that I will tell you the following: in the appointment of payment it is indicated: "Payment under the interest loan agreement b / h from such a date. " "What do you think about what I tell me? It says that you paid .... It is important that you have there: a loan or something else, i.e. You paid the execution already provided to the other party. " Next .... "Prove the plaintiff, prove. So I know how to prove it, but you will not say ... .. in general, I postpone, and you think ... "." The case was postponed. In this meeting, the defendant was not, the review did not appear.
Return Loan Appointment Payment
Attention
But with the return of funds under the loan agreement, the value added tax is not necessary. This can be found in PP. 15 p. 3 Art. 149 of the Tax Code.
In this case, the sender should be written "without VAT." Reflecting the purpose of payment when returning a loan, you need to remember that the field allows you to print only 210 characters with spaces. If the payment order is issued in order to transfer interest under the loan agreement, in the "Appointment of payment" field, you also need to write "without VAT."
Important
This is due to the fact that the value added tax is not accrued. The interest calculator for a loan If the payment is not filled in the payment field "Purpose of payment" In many cases, the participants of the loan agreement believe that it is the presence of an example of ancient agreement confirms the reality of the transaction.
But it is not so. In art.
Payment under the loan agreement Appointment of payment
Colleagues! The situation is as follows: two firms "concluded" among themselves a loan agreement. Firm A - Leader, firm b - borrower. The contract is enclosed in oral form.
The firm and the payment order listed the firms to the R / SC, indicated in the appointment of payment "Payment under an account of a b / h from such a date." The lender mistakenly believed that the payment order with the specified appointment of payment would be enough to comply with the written form of the contract and evidence of money to the borrower as a loan.
The borrower did not return money, in connection with which the lender appealed to the court with the requirement of recovery from the borrower of the estimated summary of the B / H loan agreement from such a date. Already at the preliminary court session, the plaintiff changed the basis of the claim for unjust enrichment, indicating the inconclusion of the loan agreement.
Return of interest-free loan founder on the card
Info
VAT (10% / 18%). Look like that's it? FJedor 23.11.2009, 14:11 "Payment by SC 1 dated 01.09.2009 Remuneration related to the fulfillment of obligations under the agreement 15 dated 01.02.2009. "Bank ordered to specify - what exactly for services, but cannot be called a regulatory act, and suppliers are told to write exactly how I am writing now. What is right? My Sberbank also requires the same thing: to specify the goods this or service. "Payment in SC 1 dated 01.09.2009 Remuneration related to the fulfillment of obligations under the contract 15 of 01.02.2009 for services." Valyachel 11/23/2009, 14:17 Colleagues, I ask a reference to a regulatory act. I sometimes come payments "Payment for goods.
Including VAT 18% "and all, and payer banks pass. FJedor 11/23/2009, 14:20 I paid for 3 years and continue to pay.
Only now I cry an advance under the contract, and my money is distributed to the type of product that I need.
Loan decorated by payment order
Avoid such problems will be able to be able to in the payment order will be correctly filled with the field "Purpose of payment". Making changes to the assignment of payments If errors are allowed in the "Appointment of payments" field, the bank will reject them.
But often the error detects the sender himself, which gives him the opportunity to make the necessary changes in this graph. Change the purpose of the payment order can be:
- in Internet banking.
Internet banking will help make changes to the assignment of payments only when the document was issued in this system. To edit the assignment of payment under the loan agreement, you must log in and open a payment archive. At the next stage, the user must select the payment you want to edit, and make the necessary changes. - in the bank. In this case, you need to contact the branch of the bank with a written order to cancel the payment order.
How to make a return loan in 2018
Valyachel, listing the service provider of den.starts with the appointment of payment "Payment in SC 1 dated 01.09.2009 Remuneration related to the fulfillment of obligations under the contract 15 dated 01.02.2009. »You know, I would like the copy of the documents with this purpose too. Because well, I do not understand the fig what it is and with what it is eaten.
And suddenly there VP arises? The bank ordered to specify - what exactly is for services, but the normative act can not be called, the provision on non-cash settlements. 2-p. Nad.k 23.11.2009, 14:55 I did not ask why, I asked what basis? Valyachel 11/23/2009, 15:14 Demin I am wildly apologizing, but I did not find in the specified position that it is necessary to specifically describe the goods and services. Here is an excerpt from chapter 3 calculations by payment orders "3.2.
Filling out payment orders
Return of the loan requires the registration of the appropriate payment order in which you need to specify the assignment of the payment. The content of the article
- 1 How to make an appointment of payments
- 2 If the payment "Purpose of payment" is not filled in the payment
- 3 Amendments to the assignment of payments
How to make an assignment of payments Assignment of payment when listed under a loan agreement must contain the following information:
- the purpose of the payment order, that is, the return of the loan;
- the basis of the payment - the debtor should specify the data of the loan agreement, on the basis of which debt liabilities arose;
- other necessary information - in this case, in the assignment of the payment, when listed the loan, you can specify periods of calculations;
- VAT - filling the assignment of bills, it is necessary to specify the value of VAT.
The lender is also recommended to indicate the name of the contract. An indication of a specific loan agreement in the "appointment of payment" of the payment order is necessary and sufficient confirmation of the fact of transferring funds as borrowed. ----------- An example of the formulation of the filing of the Count "Purpose of payment": "Under the contract of interest-free loan N from. . ". ----------- If the Count "Appointment of payment" of the payment order does not contain instructions on a specific loan agreement in this case, the payment order will not be taken as proof of the provision of a loan. The lender will not be able to recover from the borrower the amount of the loan and interest for using the loan (see
Risk of lender 3.2.2).
Return loan or repayment Purpose of payment
Long-term loans are provided for a period of 3 years. They are issued both to enterprises and individuals. Depending on the purpose, long-term loans are divided into several species, for example, a long-term loan company.
The current legislative framework under Article 807 of the Civil Code of the Russian Federation, the long-term loan can be provided with money or other things, i.e. Asset. A loan can be provided only by a bank or other legal entities or individuals.
The borrower company takes into account the amount of debt obligations at the time of the actual receipt of money or other things. How funds return under the loan agreement Terms of credit or loan, mandatory, should be documented and legally corrected.
Registration of a payment order for transferring non-cash funds under the loan agreement The transfer of non-cash funds on the basis of a payment order of the lender is carried out in accordance with § 2 ch. 46 of the Civil Code of the Russian Federation and ch. 5 positions of the Bank of Russia dated 19.06.2012 N 383-P. The payment order is drawn up in the form established by Annex 2, and is filled by the rules specified in Appendix 1 to the specified Regulation (clause 5.3 of the provisions of the Bank of Russia dated 19.06.2012 N 383-P). Special attention to the lender when filling out the payment order, the column "Appointment of payment" should be given. First of all, the content of this graph should indicate a borrowed nature of the transfer of funds. According to Appendix 1 to the Regulation of the Bank of Russia dated 19.06.2012 N 383-P in the "Posted" field, the number and date of the contract must be specified.
Payment orders can be made: a) transfer of funds for the goods completed, the work provided, the services rendered; b) transfer of funds to budgets of all levels and extrabudgetary funds; c) transfer of funds in order to return / deploy loans (loans) / deposits and pay interest on them; d) transfer of funds for other purposes stipulated by law or contract. " Before this in Chapter 2, in paragraph 2.10, in PP. Since it is said that "the settlement documents must contain the following details ....
appointment of payment ", all. Where are the specifics? Valyachel 11/23/2009, 15:18 And what if there is VP arises? And what is the VP? NAD.K 23.11.2009, 15:22 BeginablePriceProvice 4 p.24 Linsy 23.11.2009, 15:25 302-p, p. 1.7.2 1.7.2. The client is obliged to indicate in the text of the settlement documents, as well as on the circulation of cash checks, the appointment of the amount of payment.
3.2.2. Documentary registration of transfer of non-cash funds under the loan agreement
The main procedure for the implementation of settlements between entrepreneurial activities (paragraph 3 of paragraph 1 of Article 2 of the Civil Code of the Russian Federation), including in terms of transferring a loan object, in meaning of paragraph 2 of Art. 861 of the Civil Code of the Russian Federation is non-cash order (definition of the Constitutional Court of the Russian Federation dated 13.04.2000 N 164-O). Recommendations In coordination of the form of non-cash settlements under a cash loan agreement, see clause 3.1.2 "Transmission of a loan by non-cash funds" of this material.
The forms of settlement documents and the rules for their design are established by the Regulations on the rules for the implementation of the transfer of funds, approved by the Bank of Russia 19.06.2012 N 383-P. At the same time, for each form of non-cash settlements, a different content of the settlement documents was established.
Registration of a payment order for transferring non-cash funds under a loan agreement
The transfer of non-cash funds on the basis of a payment order of the lender is carried out in accordance with § 2 ch. 46 of the Civil Code of the Russian Federation and ch. 5 positions of the Bank of Russia dated 19.06.2012 N 383-P. The payment order is drawn up in the form established by Annex 2, and is filled by the rules specified in Appendix 1 to the specified Regulation (clause 5.3 of the provisions of the Bank of Russia dated 19.06.2012 N 383-P).
Special attention to the lender when filling out the payment order, the column "Appointment of payment" should be given.
First of all, the content of this graph should indicate a borrowed nature of the transfer of funds. According to Appendix 1 to the Regulation of the Bank of Russia dated 19.06.2012 N 383-P in the "Posted" field, the number and date of the contract must be specified. The lender is also recommended to indicate the name of the contract. An indication of a specific loan agreement in the "appointment of payment" of the payment order is necessary and sufficient confirmation of the fact of transferring funds as borrowed.
——————————–
An example of the wording of filling in the "Purpose of payment" graph:
"Under an interest-free loan agreement N ___ from __.__.____.
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If the Count "Appointment of payment" of the payment order does not contain instructions on a specific loan agreement
In this case, the payment order will not be accepted as evidence of the provision of a loan. The lender will not be able to recover from the borrower the amount of the loan and interest for using the loan (see the risk of the lender 3.2.2).
Confirmation of borrowed relations with a payment order in the absence of a signed loan agreement
On the issue of whether a payment order can confirm the presence between the parties to the borrowed legal relations in the absence of a signed agreement, there are two positions of the courts.
According to the first position, the payment order can be recognized as evidence of the presence between the parties of legal relations under the loan agreement. This position is based on the fact that according to paragraph 2 of Art. 808 of the Civil Code of the Russian Federation Document, indicating the transfer of a certain amount of money to the borrower to the borrower, can be submitted to confirm the loan agreement and its conditions. Consequently, the loan agreement, being real, is considered concluded from the moment the transfer of funds regardless of compliance with the written form of the contract.
At the same time, there is also an opposite position, according to which a properly decorated and executed payment order confirms the fact of transfer of funds. However, this document expresses the will of only one of the parties - the lender. In this regard, some courts indicate that in the absence of a loan agreement signed by the parties, funds listed by the payment order are not borrowed. The amount listed by the lender in this case is recognized as unjust enrichment of the recipient and accumulates from it in the manner prescribed by Art. Art. 1102 and 1107 of the Civil Code of the Russian Federation. At the same time, the courts note that if the lender is a legal entity, to conclude a monetary loan agreement, in addition to the transfer of a loan object (paragraph 2 of paragraph 1 of Art. 807 of the Civil Code of the Russian Federation) it is necessary to agree on both parties (paragraph 1 of Art. 432 of the Civil Code of the Russian Federation), expressed in writing (Art. 808 of the Civil Code of the Russian Federation).
- Judicial practice confirming that there are two positions on whether the fact of transfer of funds confirmed by the payment order can indicate the occurrence of borrowed legal relations in the absence of a signed loan agreement, see judicial practice guide.
When making a payment order for the transfer of borrowed funds, the lender is recommended to indicate in the column "Appointment of payment" Terms of the loan (interest rate, return period, etc.). An indication of the Count "Purpose of Payment" In addition to the required information of other information, which the payer considers it necessary, allowed by Appendix 1 to the provision of the Bank of Russia from 19.06.2012 No. 383-P.
The inclusion in the payment order of the loan conditions will allow the lender to protect their interests in the case when the contract signed by the parties will be declared nonconnected or invalid, but the court will take a payment order as evidence of the occurrence of borrowed relations. So, if the payment documents contain an indication of interest on the loan, the Court when resolving the dispute can be applied by calculating the amount to be recovered from the borrower, the indicated interest rate (Resolution of the FAS of the Moscow District dated 13.03.2012 in case No. A40-23551 / 11-98 -207).
Debt liabilities are a fairly common phenomenon in the commercial world. Return of the loan requires the registration of the appropriate payment order in which you need to specify the assignment of the payment.
Assigning a payment when listed under a loan agreement must contain the following information:
- the purpose of the payment order, that is, the return of the loan;
- the basis of the payment - the debtor should specify the data of the loan agreement, on the basis of which debt liabilities arose;
- other necessary information - in this case, in the assignment of the payment, when listed the loan, you can specify periods of calculations;
- VAT - filling the assignment of bills, it is necessary to specify the value of VAT. But with the return of funds under the loan agreement, the value added tax is not necessary. This can be found in PP. 15 p. 3 Art. 149 of the Tax Code. In this case, the sender should be written "without VAT".
Pointing the purpose of payment when returning a loan, you need to remember that the field allows you to print only 210 characters with spaces.
If the payment order is issued in order to transfer interest under the loan agreement, the "Appointment of payment" field also need to write "without VAT". This is due to the fact that the value added tax is not accrued.
If the payment "Purpose of payment" is not filled in the payment
In many cases, the participants in the loan agreement believe that it is the presence of a member agreement confirms the reality of the transaction. But it is not so.
In art. 807 GC reported that the loan agreement becomes valid from the moment the transfer of funds took place. A confirmation of finance transfer is a non-cash payment order. If the loan agreement is not mentioned in the "Purpose of Payment" field, the Court may recognize such an agreement invalid. The payment that will contain the amount of debt, but will not contain information that this money is borrowed, is not recognized as evidence of the transfer of funds for a loan.
If nothing is said in the field "Purpose of payment" about a loan, the court will not be able to recover a declared cash from the debtor, as well as interest under the loan agreement. Perhaps the court will be able to return the money to the lender, recognizing them with unjust enrichment. But this case is very rare. In many cases, the lender remains without money.
It will be possible to avoid such problems when the "Purpose of Payment" field will be correctly filled in the payment order.
Making changes to the assignment of payments
If errors are allowed in the "Appointment" field, the bank will dismiss them. But often the error detects the sender himself, which gives him the opportunity to make the necessary changes in this graph. Change the purpose of the payment order can be:
- in Internet banking. Internet banking will help make changes to the assignment of payments only when the document was issued in this system. To edit the assignment of payment under the loan agreement, you must log in and open a payment archive. At the next stage, the user must select the payment you want to edit, and make the necessary changes.
- in the bank. In this case, you need to contact the branch of the bank with a written order to cancel the payment order. When the payment is recalled, the sender remains to form a new payment with the correct data in the "Purpose of Payment" field.
Please note that it will be impossible to change the appointment if the bank has already transferred funds on this payment.
The founder (individual) provided an area of \u200b\u200binterest-free loan, which contributed to the enterprise. PKO was discharged. The loan was provided for the payment of wages and for paying taxes and fees for wages. How to make this interest-free loan to the current account of the enterprise, what to specify the appointment when making money to the current account of the enterprise?
And. When renting money to the bank through the cashier (or replacing his employee) in accounting you need to make wiring:
Debit 51 credit 50 - Purchased cash.
In the appointment of payment, it is necessary to indicate that "arrival under the loan agreement No.__ from ___." The bank may ask to provide him with a separate copy of the contract.
Elena Popova,state Counselor of the Tax Service of the Russian Federation I Rank
How to hand over cash balance in the bank. The organization applies the general tax system
Documentary registration of cash
Regardless of the cash order in the Bank, make a consumable cash order and enter the cash book. In the expendable cash order, in particular, specify: *
- in the "Verify" line - last name, first name, patronymic of an employee of the organization, who collected and transferred to the bank collectors with cash;
- in the "Appendix" line - the accompanying primary documents, their numbers and dates of compilation.
When renting money directly to the bank's cash register, the announcement is filled by a cash fee, which includes three documents: *
- ad;
- receipt;
- order.
Accounting: Delivery to Bank Revenue
When passing money to the bank through the cashier (or replacing his employee) in accounting you need to make wiring: *
Debit 51 credit 50
When you pass money, collectors in accounting need to make wiring:
Debit 57 credit 50
- Purchased cash.
When enrolling money to the current account, recording is made:
Debit 51 Credit 57
- credited money to the current account.
Such an order is provided for by the instructions for the account plan (account,).
Sergey Ragulina, valid state adviser of the Russian Federation 3rd grade
How to reflect in accounting operations to receive a loan (loan)
If a cash loan is provided (credit), then after the lender (creditor) has made money in the cashier (such a way is possible only on a loan) or transferred them to a bank account of the organization, check-into account: *
Debit 50 (51) Credit 66 (67)
- Received a cash loan (credit).
The founder gives his company borrowing
Money goes to the cashier. Funds made to the cashier can be used on the same day in order not to exceed the limit. It does not matter whether the company has permission to spend cash revenue or not, since the borrowed means of revenue are not.
If due to the borrowed money at the end of the day, the cash limit will be exceeded, over-limit amounts must be passed to the bank. At the same time, in the declaration for a fee in cash indicate that the "arrival under the loan agreement No.__ from ___ 2010 is made. The bank may ask to provide him with a separate copy of the contract. To learn more about it in advance. *
Definitely the contract will be needed if the loan exceeds 600,000 rubles. In this case, the Bank will have to provide information about the transaction in Rosfinmonitoring.