Filling out payment orders is a fairly common operation. For greater convenience of its registration and verification, unified forms were created. The Bank of Russia has created a sample of this document and drawn up the basic rules for filling it out in order to avoid any misunderstandings and disagreements between the parties. If the purpose of payment under the loan agreement and the basis for the transfer of funds are correctly indicated, such paper can subsequently be used as justification for the fact of making deductions.
Filling out payment orders
Lender risk 3.2.2).
Confirmation of borrowing relationships by payment order in the absence of a signed loan agreement
On the question of whether a payment order can confirm the existence of a borrowed legal relationship between the parties in the absence of a signed agreement, there are two positions of the courts.
According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a 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, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.
At the same time, there is an opposite position, according to which a properly executed 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, the funds transferred by payment order are not borrowed. The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in 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, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, paragraph 1, article 807 of the Civil Code of the Russian Federation), an agreement of both parties is required (paragraph 1, article 432 of the Civil Code of the Russian Federation), expressed in writing (Article 808 of the Civil Code of the Russian Federation).
– For judicial practice confirming that there are two positions on the issue of whether the fact of transfer of funds, confirmed by a payment order, can indicate the emergence of borrowed legal relations in the absence of a signed loan agreement, see the Guide to Judicial Practice.
When issuing a payment order for the transfer of borrowed funds, the lender is recommended to indicate in the “Purpose of payment” column the terms of the loan (interest rate, repayment period, etc.). Indication in the column “Purpose of payment”, in addition to the mandatory information, other information that the payer considers necessary is permitted by Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P.
Including the terms of the loan in the payment order will allow the lender to protect its interests in the event that the agreement signed by the parties is recognized as unconcluded or invalid, but the court will accept the payment order as evidence of the emergence of a loan relationship. Thus, if payment documents contain an indication of the amount of interest on the loan, the court, when resolving a dispute, may apply the specified interest rate when calculating the amount to be recovered from the borrower (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 13, 2012 in case No. A40-23551/11-98 -207).
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Examples of filling out the “Purpose of payment” column:
“Under loan agreement No. ___ dated __.__.____ for a period of up to __.__.______. Interest is charged on the loan amount at a rate of 12 (twelve)% per year.”
“Under the interest-free loan agreement N ___ dated __.__.____. The return period is __.__.______.”
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3.2.2. Documentation of transfer of non-cash funds under a loan agreement
The main procedure for making payments between persons engaged in business activities (paragraph 3, clause 1, article 2 of the Civil Code of the Russian Federation), including in terms of transfer of the loan object, within the meaning of clause.
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The structure and procedure for filling out payment orders are unified by the Bank of Russia. A sample document and the rules for its execution are given in the Regulations of the Central Bank of the Russian Federation dated June 19, 2012 No. 383-P. In order for a payment document to be used as evidence of the fact of transfers, it is necessary to specify in detail the purpose of the funds and the reasons for their transfer.
Rules for filling out payment orders
2 tbsp. 861 of the Civil Code of the Russian Federation is a non-cash procedure (Definition of the Constitutional Court of the Russian Federation dated April 13, 2000 N 164-O). For recommendations on agreeing on the form of non-cash payments under a cash loan agreement, see clause 3.1.2 “Transfer of a loan by non-cash funds” of this material.
The forms of payment documents and the rules for their execution are established by the Regulations on the rules for transferring funds, approved by the Bank of Russia on June 19, 2012 N 383-P. At the same time, for each form of non-cash payments, a different content of payment documents is established.
Executing a payment order for the transfer of non-cash funds under a loan agreement
Transfer of non-cash funds on the basis of a payment order from the lender is carried out in accordance with § 2 of Chapter. 46 of the Civil Code of the Russian Federation and ch. 5 Regulations of the Bank of Russia dated June 19, 2012 N 383-P. The payment order is drawn up in the form established by Appendix 2 and filled out according to the rules specified in Appendix 1 to the said Regulations (clause 5.3 of the Bank of Russia Regulations dated June 19, 2012 N 383-P).
When filling out a payment order, the lender should pay special attention to the “Purpose of payment” column.
First of all, the content of this column should indicate the borrowed nature of the transfer of funds. According to Appendix 1 to Bank of Russia Regulation No. 383-P dated June 19, 2012, the number and date of the agreement must be indicated in the “Purpose of payment” field. The lender is recommended to also indicate the name of the agreement. An indication of a specific loan agreement in the “Purpose of payment” column of the payment order is necessary and sufficient confirmation of the fact of transfer of funds as borrowed funds.
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Example of wording for filling out the “Purpose of payment” column:
“Under the interest-free loan agreement N ___ dated __.__.____.”
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If the “Purpose of payment” column of the payment order does not contain an indication of a specific loan agreement
In this case, the payment order will not be accepted as proof of the loan. The lender will not be able to recover the loan amount and interest for using the loan from the borrower (see Lender Risk 3.2.2).
Confirmation of borrowing relationships by payment order in the absence of a signed loan agreement
On the question of whether a payment order can confirm the existence of a borrowed legal relationship between the parties in the absence of a signed agreement, there are two positions of the courts.
According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a 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, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.
At the same time, there is an opposite position, according to which a properly executed 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, the funds transferred by payment order are not borrowed. The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in 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, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, paragraph 1, article 807 of the Civil Code of the Russian Federation), an agreement of both parties is required (paragraph 1, article 432 of the Civil Code of the Russian Federation), expressed in writing (Article 808 of the Civil Code of the Russian Federation).
– For judicial practice confirming that there are two positions on the issue of whether the fact of transfer of funds, confirmed by a payment order, can indicate the emergence of borrowed legal relations in the absence of a signed loan agreement, see the Guide to Judicial Practice.
When issuing a payment order for the transfer of borrowed funds, the lender is recommended to indicate in the “Purpose of payment” column the terms of the loan (interest rate, repayment period, etc.). Indication in the column “Purpose of payment”, in addition to the mandatory information, other information that the payer considers necessary is permitted by Appendix 1 to the Regulation of the Bank of Russia dated June 19, 2012 N 383-P.
Including the terms of the loan in the payment order will allow the lender to protect its interests in the event that the agreement signed by the parties is recognized as unconcluded or invalid, but the court will accept the payment order as evidence of the emergence of a loan relationship. Thus, if payment documents contain an indication of the amount of interest on the loan, the court, when resolving a dispute, may apply the specified interest rate when calculating the amount to be recovered from the borrower (Resolution of the Federal Antimonopoly Service of the Moscow District dated March 13, 2012 in case No. A40-23551/11-98 -207).
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Examples of filling out the “Purpose of payment” column:
“Under loan agreement No. ___ dated __.__.____ for a period of up to __.__.______. Interest is charged on the loan amount at a rate of 12 (twelve)% per year.”
“Under the interest-free loan agreement N ___ dated __.__.____. The return period is __.__.______.”
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Organizations that, in established cases, due to the conditions of their activities, do not decipher their expenses, submit payment orders and cash checks to credit organizations without indicating the purpose of the payment amounts. Information about the purpose of payment on the back of cash checks is certified by the signatures of the drawer. Checks and payment orders are accepted by the credit institution within 10 days from the date of their issue, not counting the day of issue. Advertisements for cash deposits must indicate the date of their actual presentation to the credit institution. The documents must contain a clear statement of the essence of the transaction. ValyaChel 23.11.2009, 15:31 Documents must contain a clear statement of the essence of the operation. So where are the criteria for this clarity? The essence of the operation, in my opinion, is clearly expressed as “remuneration associated with the fulfillment of obligations”, it is absolutely obvious that this is not a payment for goods, not loan, not salary.
Rules for filling out payment orders
But when returning funds under a loan agreement, value added tax is not required. You can read about this in paragraphs. 15 clause 3 art. 149 of the Tax Code of the Russian Federation. In this case, the sender should write “Without VAT.” When indicating the purpose of payment when repaying a loan, you must remember that the field allows you to print only 210 characters with spaces. If a payment order is issued for the purpose of transferring interest under a loan agreement, you must also write “Excluding VAT” in the “Purpose of payment” field. This is due to the fact that value added tax is not charged. Loan interest calculator If the “Purpose of payment” field is not filled in on the payment slip In many cases, the participants in the loan agreement believe that it is the presence of a written agreement that confirms the validity of the transaction. But it is not so. In Art.
Loan from the founder and upcoming tax consequences in 2021
To ensure that the transaction does not have unpleasant consequences for both parties, the loan agreement must be drawn up thoroughly.
Video: the founder provides assistance to his company The founder can issue the following loans to his company: the loan will be such if the agreement clearly states that the funds are issued without interest. If there is no such link, then the lender has the right to demand payment of interest at the key rate of the Central Bank of the Russian Federation on the day the debt is repaid.
If an item is transferred for use, the loan will be without interest; the parties can agree among themselves on the amount of interest for the use of funds. But, you need to remember the tax consequences that may arise if the interest is too small - this is money that is allocated to achieve a specific goal. For example, for the purchase of equipment.
The lender, that is, the founder, has the right to control the use of borrowed funds. If the money is used for other purposes, the contract can be terminated unilaterally.
Filling out payment orders
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Legal issues
- Bypassing the bank, if in the payment slips the purpose of payment is under a contract?...
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- If according to the loan agreement the amount of interest is (2% per day), and the borrower borrowed 100,000 t.
Alfa-Bank tariffs for opening a current account, servicing and account transactions
Loan repayment purpose of payment
Federal law requires information about their participation in terrorist activities, or a legal entity directly or indirectly owned or controlled by such an organization or person, or an individual or legal entity acting on behalf of or at the direction of such an organization or person. If, within the specified period, the decision of the authorized body to suspend the relevant operation for an additional period is not received on the basis of part three of Article 8 of this Federal Law, organizations carry out operations with funds or other property at the order of the client, unless a different decision is made in accordance with the legislation of the Russian Federation, limiting its implementation. eleven.
Payment under the loan agreement payment purpose
Confirmation of a borrowing relationship by a payment order in the absence of a signed loan agreement On the issue of whether a payment order can confirm the existence of a borrowing legal relationship between the parties in the absence of a signed loan agreement, there are two positions of the courts. According to the first position, a payment order can be recognized as evidence of the existence of a legal relationship between the parties under a 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, a document indicating the transfer of a certain amount of money to the borrower by the lender can be presented in confirmation of the loan agreement and its terms. Consequently, the loan agreement, being real, is considered concluded from the moment of transfer of funds, regardless of compliance with the written form of the agreement.
Purpose of payment: corrected believe
Clerk.Ru Accounting Banks The bank demanded that the interest under the loan agreement be indicated in the purpose of payment PDA View full version: The bank demanded that the interest under the loan agreement be indicated in the purpose of payment ValyaChel 11/23/2009, 13:40 LLC "A" transfers LLC "B" by bank transfer 1000 rubles under the loan agreement. The bank demanded that the interest on the loan be indicated in the purpose of payment. Is it legal? And on what basis? Nad.K 11/23/2009, 1:53 pm I don’t think he demanded to indicate exactly the percentage. Banks want to see an interest-bearing loan or not. So you write, under an interest-bearing loan agreement or under an interest-free loan agreement ValyaChel 11/23/2009, 1:57 pm That’s right, they said to clarify whether it is interest-bearing or interest-free, and if it is interest-bearing, then indicate the %. Demin 23.11.2009, 13:57 Nad.K, there are banks that ask for a percentage. In order to understand - a pretend interest (0.001 per annum) or a real one (10 and so on).
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At the same time, there is an opposite position, according to which a properly executed 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, the funds transferred by payment order are not borrowed.
The amount transferred by the lender in this case is recognized as unjust enrichment of the recipient and is recovered from him in the manner provided for in 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, in order to conclude a cash loan agreement, in addition to the transfer of the loan object (paragraph 2, p.
If you can’t repay the loan to the founder, what should you do?
Recently, this has been a fairly common situation that has affected many organizations. This often happens when the current account of the organization itself is frozen for some reason, perhaps due to the same debts to the bank.
It happens when an organization simply does not have money at a given time or the bank that provided services to the organization has revoked its license, and according to the law, an insured event is not paid to legal entities.
- It is necessary to agree on the extension period between the founder and the organization.
- Draw up an additional agreement to the main one, which specifies a new loan repayment period, as well as a payment schedule, if necessary.
- The founder himself, under Article 415 of the Civil Code of the Russian Federation, can forgive a debt to his company, if this does not contradict the violation of the rights of other third parties. The founder can forgive any amount of debt.
415 Civil Code of the Russian Federation
Repayment of the loan with interest; purpose of payment in the payment order
Important
The Civil Code is informed that the loan agreement becomes valid from the moment the funds are transferred. A confirmation of the transfer of finances by non-cash method is a payment order. If the loan agreement is not mentioned in the “Purpose of payment” field, then the court may declare such an agreement invalid.
A payment that contains the amount of the debt, but does not contain information that this money is borrowed, is not recognized as evidence of the transfer of funds for the loan. If the “Purpose of payment” field does not say anything about the loan, the court will not be able to recover from the debtor the borrowed funds, as well as interest under the loan agreement. Perhaps the court will be able to return the money to the lender, recognizing it as unjust enrichment. But this happens very rarely. In many cases, the lender is left without money. The purpose of payment, the name of goods, work performed, services rendered, numbers and dates of trade documents, contracts are indicated... ...other necessary information may also be indicated.” I do not have a product, work, or service; the purpose of the payment is indicated, the number and date of the agreement are indicated. Formally, the bank is wrong, it turns out... » Demin 23.11.2009, 16:27 ValyaChel, from your obligations it is not clear even whose obligations to whom. It looks like you are paying someone. But it is not at all necessary that you have these obligations specifically to the recipient of the funds. Is not it? That's why the bank is trying to understand what the deal is. And, in particular, whether it (the transaction) is subject to mandatory control. ValyaChel 23.11.2009, 16:57 Yes, I understand, I’m exaggerating only in order to understand whether the bank’s position is legitimate, because for a whole year they missed payments with this wording.
How much time do you have to make changes?
There is no procedure in law for changing the purpose of payment. Therefore, the courts believe that the parties to the settlement have the right to determine for themselves how they will do this
Accordingly, the period during which this can be done is not defined by law. But it’s important not to delay. In the event of a dispute, a change in assignment may be declared invalid if, in the opinion of the court, too much time has passed from the date of payment to the date of change. In court decisions of recent years, “too much” means six months or 9 months, it all depends on the specific circumstances. For example, in one case, the court recognized as lawful changes in the purpose of payments issued within a period of 10.5 months. up to one and a half years from the date of transfer of money
It is unlikely that the court will agree with the changed assignment if the documents about it were drawn up after the initiation of the legal dispute or were presented for the first time only at a court hearing, even if only a few months have passed since the payment was made
