Profitable loan agreement SP from a legal entity. Interest-free loan between individual entrepreneurs and individual entrepreneurs, funds are transferred to the current account, what tax liabilities arise

Although the borrower already has the full right to dispose of the loan itself. If the lender wants the borrower to repay the loan to a third party, then it is necessary to indicate this moment in a business loan agreement. Otherwise, the requirement of the creditor to transfer the debt to another person will be illegal. A very important factor is the moment of commencement of the contract - especially if interest is accrued on the loan amount. The contract is considered valid only from the moment the agreed amount is provided. And only from that time it is possible to start accruing interest. Tax implications According to tax legislation, the obligation to pay taxes in no way affects the ability of various types of organizations (individual entrepreneurs, LLCs or others) to exercise their rights. That is why the borrower can be a taxpayer.

Loan from ooo ip

Attention

Also, according to the instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U, companies must transfer to a banking institution all cash that has formed in excess of the used cash balance limits on hand. As a result, the company must transfer the amount of debt received at the cash desk to a bank account. The borrower-company must return interest-free loans to an individual entrepreneur in 2 ways:

through the transfer of money to a businessman's account in a banking institution;
or hand over cash at the cash desk of the IP company.

In the latter case, when issuing borrowed funds, an expenditure cash warrant (f.

No. KO-2). Sole proprietors and LLCs: we do without interest It is more profitable for organizations to take interest-free loans between an individual entrepreneur and a legal entity-LLC, because in such a situation, companies do not pay taxes on this additional income.

IP issued an interest-free loan LLC (nuances)

Tax Code of the Russian Federation);

the provision of a loan is not subject to VAT (subclause 15, clause 3, article 149 of the Tax Code of the Russian Federation).

Thus, neither the form of taxation of an individual entrepreneur nor the object of the transaction affects the absence of tax consequences. IMPORTANT! If the loan is provided from the proceeds of received credits or loans, then the expenses in the form of interest for their receipt are not classified as non-operating and reduce the tax base for income tax in the manner prescribed by Art. 269 of the Tax Code of the Russian Federation, due to their inconsistency with the criteria given in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (letter of the Office of the Federal Tax Service for the city of Moscow dated February 28, 2005 No. 20-12 / 12463). Is the legal entity exempt from tax consequences? Usually, the person who is the borrower does not benefit from the loan, including interest-free, since the property must be returned to them.

Sample loan agreement between LLC and IP

1 Interest-free loan between an individual entrepreneur and an organization - definition
2 Taxation of a businessman
3 Interest-free loans - required documentation

4 IP and LLC: do without interest
5 Drawing up a contract - the main nuances
6 Violation of contractual terms - penalties

Interest-free loan between an individual entrepreneur and an organization - definition According to Art. 809 of the Civil Code of the Russian Federation, a loan is considered interest-free if:

the contract is signed between an individual (IP) and a legal entity (LLC) for an amount equal to 50 minimum dimensions wages (minimum wage) as a maximum;
if under the contract such an individual - an entrepreneur receives not money, but certain things.

As a result, borrowed funds are considered interest-free if the lender or borrower does not use them for commercial gain.

Loan ip

Since often the information present in the document is very important and valuable. Most often, the disclosure of content is possible only in one case - in the event of a lawsuit. But even in this case, it is desirable to allow only the participants in the process – judges, lawyers – to read all the points.

Info

Model agreements of this kind usually stipulate the procedure for resolving various kinds of disagreements. There is a clause obliging those who have concluded it to resolve various misunderstandings through negotiations. If, according to their results, a consensus was not found, it is necessary to seek it through the courts.

It is necessary to indicate the conditions under which the contract terminates.

Interest and interest-free loan agreement for individual entrepreneurs: main features

The borrower needs to pay maximum attention to this clause of the contract, since overpayments in case of delays entirely depend on it. From the occurrence of which no one is immune. Force majeure circumstances are usually listed below. Such circumstances are all events, the occurrence of which creates insurmountable obstacles that do not allow fulfilling the terms of the contract.

These events usually include:

fires;
natural disasters (tsunamis, earthquakes, etc.);
fighting;
terrorist attacks.

The sudden occurrence of the client's insolvency does not apply to force majeure circumstances and does not exempt from fulfilling the terms of the contract. Confidentiality is an equally important section. It stipulates in which cases it is possible to familiarize third parties with the terms of the contract, in which cases it is not.

Loan agreement between LLC and IP

Interest received by the lender due to the drawing up of a loan agreement between an LLC and an individual entrepreneur is not subject to value added tax. The reason for this is: But it is very important to know that the interest received in accordance with the interest rate agreement is the cost of services. And so the company issuing a loan in without fail must issue an invoice, indicated by a special stamp or the inscription "Without VAT tax".

Sample loan agreement between an LLC and an individual entrepreneur An interest-free (or interest-free) loan agreement between an LLC and an individual entrepreneur has some differences from other similar documents, depending directly on its type. But there is also a large number of various kinds of similarities. Both in the interest-bearing and interest-free loan agreement there is a clause called “subject of the agreement”.

Today, it is quite common practice to draw up a loan agreement between an individual entrepreneur and an LLC. Documents of this kind are of two types - depending on the type of loan. It happens:

percentage;
interest-free.

Most contracts apply to both types of contracts:

it is necessary, when compiling, to fully cover the ways of fulfilling obligations;
a note is required in the text, giving the creditor the right to indicate another person to whom the borrowed funds should be transferred;
the text must list everything that is considered force majeure;
the drawn up agreement is considered valid only from the moment of transfer of the amount specified in it to the borrower.

An important feature of this agreement of any type is that, due to the nuances of civil law, the actual receipt of a loan does not mean the actual ownership of it.

Interest-bearing loan between LLC and IP

This means that when defining tax base Income tax does not include income in the form of:

money or property received under a loan agreement (clause 10 clause 1 article 251 of the Tax Code of the Russian Federation);
material benefit from savings on interest for the use of borrowed funds (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 03.08.2004 No. 3009/04).

It is important to understand that such provisions on the absence of tax consequences cannot currently be interpreted unambiguously, since in any case:

the taxpayer must substantiate the tax benefit (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53);
the tax authority must substantiate the fact that a person has received an unjustified tax benefit (definition Supreme Court RF dated February 10, 2016 No. 301-KG15-19116).

Moreover, the Ministry of Finance of Russia, in a letter dated May 25, 2015 No. 03-01-18 / 29936, indicates the application of paragraph.

It usually includes sub-clauses containing the following information:

the amount of funds borrowed;
the currency in which the funds were issued;
the form of repayment of the received loan (cash, non-cash, in parts or at a time);
type of loan - targeted or otherwise.

The second paragraph usually refers to the rights and obligations of the parties to the contract. The most important points:

the possibility of early return - whether penalties or fines are charged for this;
when and how funds are transferred to the borrower by the lender.

The third section indicates the boundaries of the responsibility of the parties - in which cases fines and fines are charged. It also determines the method for calculating the amount of these payments, as well as the factors on which they depend.

Any business requires a constant investment of finance, otherwise stagnation and losses are not far off. And already at the start, from the moment of registration legal status, do not avoid the initial cost and investment. It is good if you have start-up capital or the help of friends. And what about those who do not have free funds, but there is a need for them?

Bank lending is one of the most attractive tools for small business development. Prompt receipt of funds helps entrepreneurs quickly and effectively respond to emerging problems. The current proposals are designed for different needs- development of the company, replenishment of working capital, expansion of the commodity or production base, equipment of new jobs, etc. Almost every bank today offers a wide range of loan products for small and medium-sized businesses.

When considering an application for a loan, banks take into account the possible monthly income of the entrepreneur (current and planned), analyze the risks and prospects of the industry. The main and decisive aspect in favor of granting a loan is the solvency of the client. Usually, an individual entrepreneur has two statuses of a subject of market relations - an employee and a business owner. This duality gives certain advantages to the borrower, but can also lead to negative consequences.

Main influencing factors

Practice shows that banks are much more willing to lend to employees who have evidence of working capacity and solvency. In this case, not only the basic salary is considered as income, but also additional sources of income (rental of property, pension / allowances, interest on deposits) and part-time employment. As confirmation, it is enough to provide the established forms of documents - income statements, lease agreement, work book.

If you are an entrepreneur, it is quite difficult to assess the level of solvency. For example, the main income from financial and economic activities can be confirmed by declarations, a book of income / expenses, or accounting reports. But what to do if you need to provide specific figures for future periods, and the business has opened from scratch? In this case, credit institutions require you to write a business plan, in which the manager needs to take into account the specifics Russian realities, as well as explain in detail what the borrowed funds will be used for and from what sources it will be covered.

Types of business loans

To get approval and quickly apply for a loan, let's figure out what types of loans exist and how they differ.

Available loans for entrepreneurs:

Express loans- the most simple to issue, a minimum package of documentation is required: a passport and a driver's or pension certificate. Interest rates, of course, significantly “bite” due to the inherent risks, the amounts are small (within 100,000 rubles), and the purposes of spending are very limited. Suitable for those who have little time and no other options available.
Consumer loans- issued for any purpose, however, business ideas are not included in this list. If you intend to take consumer credit as an individual, do not even mention that you are going to put money into the development of the company. Otherwise, you will get rejected. It is required to provide more supporting documents, but this, in turn, gives a chance to borrow a large amount and for a long time, and the interest rate is significantly lower than in the previous version. Be prepared for the fact that banks check solvency and the fact of actual employment - by calling work, for example. In addition, if the client is registered as an individual entrepreneur, it will be very difficult to hide it. In this case, a guarantor is usually required, and for amounts exceeding 500,000 rubles, a pledge on existing property is required. In some credit institutions, the terms of the contract clearly state the impossibility of issuing borrowed funds to entrepreneurs when registering consumer programs.
Target programs– targeted types of lending for small and medium-sized businesses. They combine the properties of consumer loans and financing of legal entities. They are offered for specific purposes - to open a company, to purchase real estate, vehicles or expensive equipment. The property acquired by the debtor acts as collateral, so interest rates are slightly lower than with consumer lending. Overdraft, franchising and factoring are issued without collateral.

There are a number of banks operating on state program small business support. Within the framework of such proposals, the Small Business Assistance Fund can act as a guarantor for a businessman. But this is not available for all businessmen, but, first of all, for those who have already worked for at least three months. Regional budgets also offer their programs for beginners, within which you can count on reimbursement of interest on loans, subsidies or grants for business development.

In which banks can I get a loan

Loans to small businesses are provided by most large banks, among which, in the first place, Sberbank, VTB 24, and the Bank of Moscow stand out. The list of proposals is very wide, below are the most interesting and effective.

Current programs at Sberbank of Russia:

1. Replenishment of working and fixed assets for entrepreneurs with an annual revenue of no more than 400 million:

"Business turnover" - in the amount of 150,000 rubles, for up to 4 years, the rate is from 14.8%.
"Business overdraft" - with a lack of money in the bank account in the amount of up to 17,000,000 rubles, for a period of up to 1 year, the rate is from 12.97%.
"Business real estate" - for the purchase of commercial real estate in the amount of 150,000 rubles, up to 10 years, the rate is 14.74%.

2. Express offers for entrepreneurs with an annual revenue of no more than 60 million:

"Express on bail" - in the amount of 300,000-5,000,000, for a period of 6-36 months, at 16-23% per annum. In case of provision of collateral, preferential terms. No confirmation of the purpose of use is required, no commission is charged for early repayment and decoration. Short application processing time.
"Trust, standard tariff" - for amounts up to 3,000,000, duration up to 3 years, percentage from 19.5%.
"Business Trust" - provision of up to 3,000,000 without collateral, for up to 4 years at 18.98%. There are also no commissions, but 1 guarantor is required, except for certain categories of business.

3. Leasing offers- for the purchase of cars, trucks, special vehicles. Issued up to 24,000,000 rubles, duration from 12-21 months. Basically, an advance payment of 10% is required, and the repayment schedule and rates are specified depending on the specific program.

4. bank guarantee - a means of ensuring partnership obligations. Issued for amounts from 50,000 rubles. up to 3 years at 2.66%.

Interesting basic programs at VTB 24:

"Overdraft"- to cover cash needs, it is issued from 850,000 to general term 1-2 years, tranche duration (continuous debt) 30-60 days. Interest from 18.5% per year. Without collateral, commission and the need for a monthly reset of your account.
"Loan on collateral"– for the purchase of objects pledged by the bank. Issued up to 150,000,000, duration up to 10 years. The initial payment is not less than 20% of the cost, the annual interest is specified individually.
"Targeted lending secured by purchased goods"– the amount of 850,000 for 5 years. When making an additional deposit, it is possible to receive money without paying an advance. There is a commission from 0.3%, an annual rate from 14.5%.
"Revolving Loan"– from 850,000 rubles. provided for seasonal and cyclical processes or working capital replenishment. Duration up to 2 years, rate from 16%.

Favorable offers from the Bank of Moscow:

"Business Perspective"- for the development of the company, the replenishment of fixed / working capital is issued from 3,000,000 to 150,000,000 rubles, for a period of up to 5 years. Conditions are negotiated individually, depending on the assessment of the potential solvency of the borrower.
"Overdraft”- up to 12,500,000 rubles are provided. to finance payment gaps, including paying taxes, paying salaries to employees. Terms up to 1 year, tranche up to 30 days. Entrepreneurs who have been operating for at least 9 months can count.
Turnover program- to replenish working capital, it is realistic to borrow from 1,000,000 to 150,000,000 rubles for up to 2 years. After analyzing the creditworthiness and subject to work for at least 9 months. the interest rate on the loan is determined.
Development program- any property owned by the borrower is accepted as collateral. Amounts up to 150,000,000 rubles, duration up to 60 months.

Action algorithm

To get a loan, you must first decide on the bank and familiarize yourself with the proposed financing conditions.
Then collect the required documents for the application and subsequent processing. Each institution has its own list, usually they are asked to provide the borrower with a questionnaire indicating personal data; passport and military ID; registration certificates, an extract from the USRIP and a license to operate. For the guarantor - also a questionnaire and a passport; if there is a temporary registration confirming its document; military ID and 2-personal income tax certificate for employees. In some cases, they ask for a list of assets and the consent of the franchisor to cooperate.
Entrepreneurs are required to provide financial statements for last period and balance sheet at the end of the period. You will also need a book on income and expenses, a pledge statement of property and a business plan with prospects for the development of the company.
If a loan without guarantors is not given, try to negotiate with one of your close friends or partners.
After all the documentation is prepared, you can submit an application. To be sure, try to contact several financial institutions at once. If one is denied, it is quite possible that another will be approved.

There is a high probability of obtaining a loan from customers with a positive credit history, without criminal records and overdue payments. At the same time, the term of activity is generally at least 1 year, and the property has liquid, easily marketable assets.

Why can an entrepreneur be denied a loan

Consideration of applications in banks is carried out by a special department - the credit committee. Refunds can be denied for a variety of reasons. The main one is insufficiently high solvency. That is why it is necessary to pay maximum attention to the preparation of a business plan.

Bankers have developed a biased attitude towards individual entrepreneurs due to the specifics of their legal status. An individual entrepreneur can quickly complete activities and “curl up” the business. At the same time, the closing procedure is easier than that of an LLC, for example. It is more difficult to calculate financial prospects; therefore, they are more willing to meet those businessmen who can provide a pledge of property. If there is a recession in the industry, which has already happened with the tourism business, it is also pointless to take loans for the opening and development of the company because of the expected failure. And the presence of overdue payments on taxes, contributions and debts on wages, will serve as an additional reason for making a negative decision.

In conclusion, we note that an entrepreneur can always count on a cash loan, the main thing is to choose the best option. When choosing, you need to decide what is more important: to get money quickly, but expensively, or to build long term relationship from financial institution, working for the future and proving its solvency.

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My arguments are consistent with the Position of the Supreme Arbitration Court of the Russian Federation

PRESIDIUM OF THE HIGHEST ARBITRATION COURT OF THE RUSSIAN FEDERATION
RESOLUTION
dated August 3, 2004 N 3009/04
Presidium of the Supreme Arbitration Court of the Russian Federation composed of:
presiding - Deputy Chairman of the Supreme Arbitration Court of the Russian Federation Arifulina A.A.;
members of the Presidium: Andreeva T.K., Babkina A.I., Boikova O.V., Vyshnyak N.G., Kozlova O.A., Naumova O.A., Savkina S.F., Slesareva V.L. , Sukhovoi G.I., Yukhneya M.F.
considered the application of Samaradorproekt DVI Closed Joint-Stock Company on reviewing, by way of supervision, the decision of the Federal Arbitration Court of the Volga District dated February 17, 2004 in case N A55-9083 / 03-31 of the Arbitration Court Samara region.
After hearing and discussing the report of Judge Vyshnyak N.G., the Presidium established the following.
Closed Joint-Stock Company Samaradorproekt DVI (hereinafter referred to as the company) applied to the Arbitration Court of the Samara Region with an application to invalidate the decision of the Inspectorate of the Ministry of the Russian Federation on Taxes and Dues for the Leninsky District of the City of Samara (hereinafter referred to as the Inspectorate) dated July 25, 2003 N 09-34 / 4769.
The contested decision of the tax authority was adopted based on the results of a desk tax audit of the income tax return for 2002 submitted by the company.
The Inspectorate established that the taxpayer underestimated the taxable base due to the non-inclusion in non-operating income of the economic benefit from the interest-free use of borrowed funds under the loan agreement dated 21.02.2002 N 3-02.
By decision of the tax authority, the taxpayer was asked to pay the arrears in the amount of 277,848 rubles, determined from the amount of funds saved by him as a result of using an interest-free loan.
Disagreeing with the decision of the tax authority, the company appealed to the arbitration court.
The Court of First Instance, by its decision dated 08.10.2003, satisfied the stated requirement, proceeding from the fact that, in accordance with paragraph 8 of Article 250 of the Tax Code of the Russian Federation, non-operating income of a taxpayer is recognized as income in the form of property received free of charge (works, services), except for the cases specified in Article 251 of the Code, from paragraph 10 of which it follows that when determining the tax base, funds received under credit and loan agreements, as well as amounts received in repayment of such borrowings, are not taken into account, which took place in this case.
The Federal Arbitration Court of the Volga District, by its decision of February 17, 2004, annulled the decision, refused to satisfy the claim of the company, guided by the following.
In the decision of the tax authority we are talking on the economic benefit received by the company as a result of the gratuitous service provided to it for the provision of an interest-free loan.
According to paragraph 8 of Article 251 of the Tax Code of the Russian Federation, services received free of charge are classified as non-operating income. Subparagraph 15 of paragraph 3 of Article 149 of the Code defines the provision of a loan in cash as a financial service.
In the official text of the document, apparently, a typo was made: it refers to paragraph 8 of Article 250, and not paragraph 8 of Article 251 of the Tax Code of the Russian Federation.
- The company's receipt of 10,729,809 rubles under an interest-free loan agreement contributed to the emergence of economic benefits resulting from interest not paid under this agreement.
Thus, the unpaid amount of interest is, in the opinion of the court of cassation, non-operating income of the company.
In an application filed with the Supreme Arbitration Court of the Russian Federation for a supervisory review of the decision of the court of cassation, the company asks to cancel this judicial act, referring to misapplication the judicial instance of the norms of substantive law, as well as the inconsistency of the contested decision with the judicial and arbitration practice.
Having checked the validity of the arguments contained in the application, the Presidium considers that the challenged judicial act is subject to cancellation, the decision of the court of first instance is to be left in force on the following grounds.
Article 247 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) establishes that the object of taxation on the profit of organizations is the profit received by the taxpayer.
At the same time, for Russian organizations income is recognized as income, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Code "Corporate Income Tax".
For the purposes of this Chapter of the Code, income means income from the sale of goods (works, services) or property rights, except for the cases specified in Article 251 of the Code.
The Inspectorate considered that an interest-free loan is a free service, as a result of which the company received non-operating income in the form of material benefits from savings on interest, and determined this benefit in the amount of interest accrued based on the refinancing rate established by the Central Bank of the Russian Federation during the period of use of borrowed funds. cash.
The court of cassation recognized the position of the tax authority as corresponding to Article 41 of the Code.
Meanwhile, according to the provisions of this article, economic benefit in monetary or natural form, taken into account if it is possible to assess it and to the extent that such a benefit can be assessed, and determined in accordance with the chapters "Income Tax on Individuals", "Income Tax on Organizations", "Tax on Capital Income" of the Code.
It follows from the foregoing that the possibility of taking into account economic benefits and the procedure for assessing it as an object of taxation by one or another tax should be regulated by the relevant chapters of the Code.
Thus, Article 210, contained in Chapter 23 of the Code "Income Tax on Individuals", determines that the material benefit received from savings on interest for the taxpayer's use of borrowed (credit) funds received from organizations or individual entrepreneurs is taken into account when determining the tax base on this tax in accordance with Article 212 of the Code.
Chapter 25 of the Code "Corporate Income Tax" does not consider material benefit from savings on interest on the use of borrowed funds as income subject to such tax.
The use of funds under a loan agreement without charging interest by the lender was erroneously assessed by the court of cassation as a legal relationship for the provision of services.
In accordance with paragraph 5 of Article 38 of the Code, a service for tax purposes is recognized as an activity, the results of which do not have a material expression, are realized and consumed in the course of this activity. Relations under the loan agreement do not have such signs.
As for paragraph 3 of Article 149 of the Code, this paragraph contains a list of transactions exempt from taxation of value added tax, and what operations to provide funds on a loan for these purposes, Chapter 21 of the Code "Value Added Tax" refers to as financial service may not be applicable for other tax purposes.
The trial court rightly held that cash, received by the company under a loan agreement on the terms of the return of the same amount, cannot be considered as received free of charge.
Paragraph 2 of Article 248 of the Code provides that for the purposes of taxing the profits of organizations, property (works, services) or property rights are considered received free of charge, if the receipt of this property (works, services) or property rights is not associated with the recipient's obligation to transfer property (property rights ) to the transferor (perform work for the transferor, provide services to the transferor).
According to paragraph 1 of Article 807 of the Civil Code of the Russian Federation, under a loan agreement, one party (the lender) provides the ownership of the other party (the borrower) with money or other things defined by generic characteristics, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal amount other things he received of the same kind and quality. Consequently, the borrower after receiving the loan always has an obligation to return the property to the lender.
In this case, the funds received under the loan agreement were subject to return by the company to the lender.
Under these circumstances, in accordance with paragraph 1 of Article 304 of the Arbitration Procedure Code of the Russian Federation, the decision of the court of cassation is subject to cancellation as violating uniformity in the interpretation and application of the rules of law by arbitration courts.
In view of the foregoing and guided by Article 303, Clause 5 of Part 1 of Article 305, Article 306 of the Arbitration Procedure Code of the Russian Federation, the Presidium of the Supreme Arbitration Court of the Russian Federation
decided:
cancel the decision of the Federal Arbitration Court of the Volga District dated February 17, 2004 in case No. A55-9083/03-31 of the Arbitration Court of the Samara Region.
The decision of the Arbitration Court of the Samara Region dated 08.10.2003 in this case should be left unchanged.
presiding
A.A. ARIFULIN

FEDERAL ARBITRATION COURT OF THE FAR EASTERN DISTRICT
In the name of the Russian Federation
RESOLUTION
arbitration court of cassation
dated November 01, 2006 Case N Ф03-А73 / 06-2 / 3684
(extract)
The operative part of the resolution was announced on October 25, 2006. The full text of the resolution was made on November 01, 2006.
Federal Arbitration Court Far Eastern District considered at the court session the cassation appeal of the Inspectorate of the Federal Tax Service for the Zheleznodorozhny District of Khabarovsk against the decision dated May 18, 2006 in case No. A73-2447 / 2006-23 of the Arbitration Court Khabarovsk Territory on the application of the Limited Liability Company “Commercial and Industrial Company “Vostok” to the Inspectorate of the Federal Tax Service for the Zheleznodorozhny District of Khabarovsk to invalidate the decision.
Limited Liability Company Vostok Commercial and Industrial Company (hereinafter referred to as the company, LLC TPK Vostok) applied to the Arbitration Court of the Khabarovsk Territory with an application to invalidate the decision of the Inspectorate of the Federal Tax Service for the Zheleznodorozhny District of Khabarovsk (hereinafter referred to as the Inspectorate , tax authority) dated February 26, 2006 N 17-12 / 3163, in accordance with which the company was brought to tax liability under paragraph 1 of Article 122 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) for incomplete payment of income tax, paragraph 2 of Article 119 of the Tax Code RF for failure to submit tax return for income tax for 2003 in the form of penalties, respectively, in the amounts of 2,237,704 rubles. and 1245339 rubles, as well as additionally charged 11188515 rubles. income tax and 1811173 RUB. penalties for late payment.
- ConsultantPlus: note.
This refers to clause 10 of part 1 of article 251 of the Tax Code of the Russian Federation.
- By the decision of the court dated 18.05.2006, the application of the company was partially satisfied. The disputed decision of the tax authority was declared invalid in terms of the collection of income tax, penalties, a fine under paragraph 1 of Article 122 of the Tax Code of the Russian Federation, a fine under paragraph 2 of Article 119 of the Tax Code of the Russian Federation in the amount of 1,245,239 rubles. on the grounds that the funds received by the company under loan agreements, in accordance with paragraph 10 of Article 251 of the Tax Code of the Russian Federation, are not taken into account when determining the tax base for income tax.
The rest of the claims were denied.
The court of appeal did not examine the legality and validity of the decision.
In the cassation complaint, the Inspectorate requests that the judicial act in the case regarding the satisfied requirements be canceled and a new decision be issued to refuse to satisfy the application in full.
According to the applicant of the complaint, supported by his representatives in the court of cassation, the court did not take into account that the loan agreements were concluded in violation of the norms of the current legislation, the disputed funds are non-operating income and, in accordance with paragraph 8 of Article 250 of the Tax Code of the Russian Federation, are subject to inclusion in the tax base for tax at a profit.
Representatives of the society object to the arguments of the complaint, considering the court's decision lawful and justified, in connection with which they ask to leave it unchanged, the cassation complaint - without satisfaction.
Having checked the legality of the court decision in the manner and within the limits of Articles 284, 286 of the Arbitration Procedure Code of the Russian Federation, based on the arguments of the complaint, the Federal Arbitration Court of the Far Eastern District finds no grounds for canceling the judgment.
As established by the court, the inspectorate carried out an on-site tax audit of the company on the correctness of the calculation and payment to the budget, in particular, income tax for the period from 05/26/2003 to 12/31/2004, as a result of which an act dated 01/26/2006 N 17-33 dsp and a decision of February 26, 2006 N 17-12/3163 was adopted to bring the taxpayer to tax liability, provided for:
- Clause 1 of Article 122 of the Tax Code of the Russian Federation for incomplete payment of income tax in the form of a fine in the amount of 2,237,704 rubles;
- Clause 2 of Article 119 of the Tax Code of the Russian Federation for failure to submit within the prescribed period of the tax return on income tax for 2003 in the form of a recovery of 1,245,239 rubles. fine. The same decision additionally assessed 11188515 rubles. income tax and 1811173 RUB. penalties for late payment.
The decision contains the conclusion of the tax authority that the company, in violation of paragraph 8 of Article 250 of the Tax Code of the Russian Federation, understates non-operating income from funds received free of charge from a citizen of China People's Republic Chen Zengmin to the cash desk of TPK Vostok LLC in the amount of 5,765,458 rubles. for the period from March 26, 2003 to December 31, 2003, in the amount of 40,853,354 rubles. for the period from 01/01/2004 to 12/31/2004, which led to an underpayment of income tax to the budget.
According to article 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer. Profit for the purposes of Chapter 25 of the Code for Russian organizations (i.e. legal entities formed in accordance with the legislation of the Russian Federation) is recognized as follows: income received reduced by the amount of expenses incurred, which are determined in accordance with this chapter.
By virtue of Article 248 of the Tax Code of the Russian Federation, income includes: income from the sale of goods (works, services) and property rights and non-operating income.
Article 250 of the Tax Code of the Russian Federation (paragraph 8) determines that income in the form of property (works, services) received free of charge or property rights, except for the cases specified in Article 251 of the Code, is recognized as non-operating income.
Article 251 of the Tax Code of the Russian Federation establishes a list of income not taken into account when determining the tax base, which, among others, includes income in the form of funds or other property received under credit or loan agreements.
Consequently, the funds received under the loan agreement on the terms of the return of the same amount cannot be considered as received free of charge, since the loan obligation provides for the borrower's obligation to repay the loan amount.
When resolving the dispute, the court established and is confirmed by the materials of the case that the limited liability company Vostok Trade and Industrial Company was established by the Mudanjiang Company of the Foreign Trade Company of Heilongjiang Province on May 20, 2003.
On May 26, 2003, the company was registered in the Russian Federation, and a certificate of state registration N 27001184145.
Since September 2003, TPK Vostok LLC (Director Chen Zengmin) and a Chinese citizen Chen Zengmin have been signing interest-free loan agreements. The term for the return of funds is determined within 3 years from the date of conclusion of the contract.
Under a loan agreement, funds are transferred to the ownership of the borrower (Article 807 of the Civil Code of the Russian Federation), in connection with which the right of the lender (Chen Zengmin) to them is lost.
On 18.08.2003 LLC TPK Vostok and LLC Vector concluded an agreement on investment in the construction of an international shopping center"Asia".
Therefore, the financing of construction is carried out at the expense of own funds TPK Vostok LLC, the sole shareholder of which is the Mudanjiang Company of the Foreign Trade Company of Heilongjiang Province.
The materials of the case confirm and are not disputed by the tax authority that, within one business day, the company deposited the cash received under interest-free loan agreements into its settlement account as a loan, and then, on the basis of payment orders, transferred it to the settlement account of the contractor's organizations to finance the construction object.
The position of the tax authority is based on the following circumstances. Interest-free loan agreements are concluded between a company (borrower), which does not have permission to use foreign workers, and a citizen of the PRC, Chen Zengmin (lender), who does not have legal grounds to engage in labor activity on the territory of the Russian Federation, the transactions were made during the period when the lender was not in the territory of the Russian Federation, the amounts paid to the cash desk of the company by the lender were not imported into the territory of the Russian Federation. For the reasons stated, the Inspectorate came to the conclusion that these transactions were concluded contrary to the procedure established by the legislation of the Russian Federation and, by virtue of Article 168 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), are void with the application of the consequences of a void transaction established by Article 169 of the Civil Code of the Russian Federation.
Checking the contested decision of the tax authority for compliance with the law, the court, having established the actual circumstances and assessing the evidence available in the case in accordance with Article 71 of the Arbitration Procedure Code of the Russian Federation, came to the conclusion that the loan agreements concluded cannot be attributed to void transactions.
The conclusions of the court are correct.
By virtue of Article 168 of the Civil Code of the Russian Federation, a transaction that does not comply with the requirements of the law or other legal acts is void, unless the law establishes that such a transaction is voidable, or does not provide for other consequences of the violation.
The tax authority does not refer and the court did not establish which norms of civil law the disputed transactions do not comply with.
The condition for the application of Article 169 of the Civil Code of the Russian Federation is the presence of intent of the participant in the transaction, which must be proven.
Due to the lack of proper evidence substantiating the inspectorate's arguments about the nullity of the loan agreements, the court came to the correct conclusion that these transactions did not contradict the fundamentals of law and order.
Moreover, the consequence of the invalidity of the group of transactions under consideration by virtue of the law is the collection of everything received and due under it to the income of the Russian Federation. Thus, the position of the tax authority that the recognition of transactions as void indicates that the funds contributed by the lender to the cash desk of the company under loan agreements are received free of charge, does not comply with this legal norm. For the taxpayer, the very fact of committing business transaction, which is confirmed by primary accounting documents.
Thus, as the court correctly pointed out, funds received in the form of loans cannot be recognized as received free of charge, since, according to clause 1.4 of the disputed agreements, the borrower undertakes to return the loan amount to the lender within three years from the date of conclusion of the agreement.
Income tax was additionally assessed for 2003, 2004, while the period for the return of funds has not yet expired.
Consequently, the reference of the tax authority to paragraph 8 of Article 250 of the Tax Code of the Russian Federation when assessing additional income tax for the disputed period is unlawful.
Since the funds received under loan agreements in accordance with paragraph 10 of Article 251 of the Tax Code of the Russian Federation are not taken into account when determining the tax base, the court justifiably invalidated the decision of the inspectorate to assess the disputed amounts of income tax, penalties and fines under paragraph 1 of Article 122 of the Tax Code of the Russian Federation, as well as a fine in the amount of 1245239 RUB. under paragraph 1 of Article 119 of the Tax Code of the Russian Federation.
At the same time, the court rightfully found it justified to bring the company to tax liability, provided for in paragraph 2 of Article 119 of the Tax Code of the Russian Federation for failure to submit an income tax return for 2003, in the form of a fine of 100 rubles. The decision of the court in this part is not appealed by the society.
The arguments of the cassation appeal, which boil down to a different assessment of the evidence in the case than those of the court, which do not refute the validity of the conclusions of the court, cannot serve as a basis for canceling the contested decision, since they do not indicate a violation by the arbitration court of the norms of substantive and procedural law.
Guided by articles 274, 284 - 289 of the Arbitration Procedure Code of the Russian Federation, the Federal Arbitration Court of the Far Eastern District
RESOLVED:
the decision of the Arbitration Court of the Khabarovsk Territory dated May 18, 2006 in case No. A73-2447 / 2006-23 is left unchanged, the cassation appeal is not satisfied.
The decision comes into force from the day of its adoption.

Business development and expansion requires regular investment. The question of the need for financial investments sooner or later arises both for start-up entrepreneurs and successful businessmen. In such a financial situation, the question arises: “Where can I get a loan for an individual entrepreneur?”.

And in this article, how banks are presented, where you can take an individual entrepreneur loan without guarantors or collateral. To collect everything for you Better conditions banks in one place, we analyzed quite a few loan offers that provide a loan for individual entrepreneurs in 2019.

Ways to get a personal loan

Bank lending is an effective and efficient solution financial problems, a profitable tool for the development of small and medium-sized businesses, the ability to respond in a timely manner to the negative circumstances that have arisen. A loan for individual entrepreneurs is available to take for the purposeful development of a business, replenishment of working capital, for the purchase of new equipment, building up the production base. Almost every credit institution has offers for loans, even for individual entrepreneurs with zero reporting (declaration).

Private entrepreneurs confirm solvency based on accounting documents, where income from FCD is indicated; with the help of declarations; income and expense journals; other accounting reports. In order to obtain a loan for an individual entrepreneur from scratch, it is necessary to draw up a promising business plan. It should reflect specific indicators for future periods, taking into account the specifics of doing business in Russia, the real level of demand for specific services or goods. When considering an application for a loan for entrepreneurs, it is important for the bank to understand for what purposes the loan money will be directed, and from what funds it is planned to repay the debt. The loan manager of the bank will answer the question of how exactly to get an individual entrepreneur loan under the chosen program.

What kind of loans do IP give? For small and medium-sized businesses, banks offer loans in the following areas:

Express - loans: designed for businessmen with limited time. A minimum package of documents is provided. The decision to approve the loan and its issuance are made within an hour. The interest rate for such programs is much higher, the loan term is shorter.
Consumer loan for individual entrepreneurs: a wider package of documents is required. If you need a large amount, you should be prepared to provide collateral for a loan in the form of real estate, vehicles not older than 3 years, or capable and solvent guarantors.
Target programs, including state: include small business loans. This is a type of financing for the activities of legal entities, when the Assistance Fund can act as a guarantor. Issued only for specific purposes. Aimed at entrepreneurs involved in promising business and already registered for more than three months.
A number of banks provide IP cash loan, revolving/non-revolving credit lines and overdrafts.

TOP-6 profitable banks for an individual entrepreneur loan

The ratings of banks offering the most favorable loan products for individual entrepreneurs are formed from the assessment general conditions, the list of required documents, the interest rate, the duration of the loan, possible cooperation with beginner entrepreneurs.

It is beneficial for individual entrepreneurs to take a loan from the bank in which the current account is opened. Regular customers are offered loans on loyal terms. Before opening an individual entrepreneur account, it is recommended to monitor banks not only regarding favorable rates, settlement and cash services but also in terms of lending.

The best offers in 2019 are offered by UBRIR, Housing Finance Bank, OTP Bank, Renaissance Credit and Sovcombank. We offer you to get acquainted with the terms of lending for a specialized loan for small businesses from 2 banks and 4 universal consumer loan programs that can be issued by an individual engaged in individual entrepreneurial activity.

The best bank that gives a loan for individual entrepreneurs secured by an apartment from BZHF

Very often, entrepreneurs need a large amount of money to develop their business, to increase turnover or for other purposes that are related to business development. A large loan without collateral is very difficult to take, even if you collect certificates. And then most the best option becomes a loan for business IP secured by an apartment. The Housing Finance Bank is by far the most popular bank among individual entrepreneurs that lends against real estate, issuing the necessary amount of money to businessmen without bureaucracy and unnecessary information in the most short time. Due to the fact that the apartment is a pledge, the bank more loyally evaluates your credit history and your business. This gives real opportunity get a loan for an individual entrepreneur without refusal.

So, the terms of the loan:

The loan term is up to 20 years, and the rate is from 12.49%.
The amount is up to 8 million rubles (but not more than 50-60% of the market value of the apartment).
If the apartment is owned by a spouse, then it can be indicated in the loan agreement as a pledger.
Early repayment at any time without penalties and moratoriums.
The apartment must be located in the cities where the bank operates: Krasnodar, Moscow, Nizhny Novgorod region, Novosibirsk, Omsk, Perm, St. Petersburg, Yekaterinburg, Kazan, Volgograd.

Business loan secured by real estate

In the past few years, P2B crowdlending projects have been actively developing all over the world, when individual investors lend to borrowers without the participation of credit institutions. In Russia, too, today there are such companies that offer loans to small and medium-sized businesses on simpler and more understandable terms.

One of these companies is the investment and business financing agency "Money to Business", which lends to individual entrepreneurs secured by real estate and without providing management, accounting and other financial statements.

The loan offer is inherently unique and cannot be compared with any other bank. If an entrepreneur urgently needs money, we recommend paying attention to this company.

Brief terms of the IP loan:

The minimum amount is from 500 thousand rubles for a period of 2 years with the possibility of extension.
Funds are issued strictly for targeted financing of your business.
As collateral, it is possible to provide commercial or residential real estate, as well as third-party real estate.

A bank that gives a loan to an individual entrepreneur without collateral and guarantors

OTP is one of those banks that give consumer loans to individual entrepreneurs without collateral and a guarantor. The indisputable advantage of this credit organization is the ability to apply online from the official website and receive a final decision in 15 minutes. OTP Bank offers profitable loan cash, both for individuals and for individual entrepreneurs.

Lending terms:

The loan amount is from 15 thousand to 4 million rubles.
The loan is issued for a period of 12 to 120 months.
Interest rate - from 10.5% per annum.
Providing security in the form of a guarantor or collateral is not required.

From the documents it is necessary to submit only a passport of a citizen of the Russian Federation, a certificate of USRIP, TIN. The bank is ready to cooperate with start-up businessmen.

Cash loan for individual entrepreneurs from scratch on the day of treatment

Renaissance Credit is one of the few banks that provides consumer loans, including for individual entrepreneurs. We list the main advantages and possibilities of a cash loan for individual entrepreneurs in this bank:

Credit limit - from 30 to 700 thousand rubles;
The interest rate varies from 11.9%;
Validity of the loan agreement: from 24 to 60 months;
To apply for a loan, it is enough to present a passport of a citizen of the Russian Federation and a second document of your choice;
Security is not required, but confirmation of the right to property will guarantee a reduced interest rate.

The application is sent from the bank's website. Upon approval, you must visit the office and submit a minimum package of documents. It is enough for private entrepreneurs to bring a certificate of state registration of IP. Balance sheet not required. Also, as your solvency, you can provide a title for a car or documents for an apartment. (There will be no deposit!). Offers from Renaissance Credit Bank can be used by businessmen who open an IP business from scratch. The optimal rate and loyal conditions will allow you to quickly get the right amount on the day of treatment without unnecessary paperwork.

Sovcombank - a cash loan at a low interest rate

Sovcombank offers consumer loans to all categories of citizens, including individual entrepreneurs.

The limit is 1 million rubles for any purpose.
Base interest rate from 12% per annum;
The application can be sent via the Internet, the loan is issued at the bank office.
The loan is issued for up to 60 months.
Consideration of the application from one hour to three days.

Individual entrepreneurs have the opportunity to obtain a loan in a larger amount by providing real estate as collateral or vehicle. There is a program "For Responsible Plus". No documentation is required from private entrepreneurs. Therefore, a consumer loan at Sovcombank is suitable for individual entrepreneurs with zero reporting.

Attention! The Bank approves loans to new customers only for persons over 35 years of age. If you have less, then leave a request better in another bank.

Credit "Trust" for business development from Sberbank

A loan for individual entrepreneurs is offered by the main creditor of the country - Sberbank. The "Trust" program will help resolve current financial difficulties and implement plans for the future. The essence of a business loan:

Loan type - without collateral and for any needs.
The loan is available to individual entrepreneurs whose annual income does not exceed 60 million rubles.
When applying for a loan secured by a guarantee, a reduced interest rate applies.
The base rate is 16.5% per annum.
The maximum loan term is 36 months.
Credit limit - up to 3 million rubles.

Sberbank requires such documents for an individual entrepreneur loan as a citizen's passport - individual, military ID if available, EGRIP certificate, certificate from the Federal Tax Service Inspectorate on registration of a private entrepreneur, the last version financial reporting with the seal of the tax authority, tax receipts. Licenses, activity permits, lease agreements (sublease) or certificates of ownership of non-residential premises may be required.

Thus, answering the question of where to get a loan for an individual entrepreneur and how to get it is not so difficult. If the conditions of a specialized small business loan are difficult to meet, it is available to take out a standard consumer loan in an amount acceptable to start a business. I hope that the review of the conditions of banks issuing loans to individual entrepreneurs was useful for you and you will find financing for your business from the proposed list.

A business development loan becomes a necessity for an individual entrepreneur with an acute shortage of assets. A financial institution is becoming more and more popular with individual entrepreneurs, in this regard, it is important to understand what such a scheme is and on what legal grounds it operates.

What it is

Before signing a contract, you need to understand legal concepts. According to Article 807 of the Civil Code of the Russian Federation, a loan is understood to be a transaction in which one party transfers to another money or other objects united by generic characteristics, and the other accepts them with the obligation to return the received amount in the same amount.

The following rule applies to interest-free loans. The interaction scheme is reversed. If the contract does not state that the funds are provided without the purpose of making a profit - that is, without interest, then it is considered free of charge.

If such a requirement is not specified in the agreement, then the lender has the legal right to charge interest for the entire time the borrowed funds are used.

When the interest is not specified in the contract, the recovery is made at the refinancing rate adopted in the region of registration of an individual entrepreneur on the day the debt is repaid.

Terms

The interest-free loan agreement includes the terms:

The procedure for the execution of the contract, the period of use of funds and the repayment period, methods of repayment of debt.
Grounds for termination of the contract under certain conditions, obligations of the parties when they arise. This can be force majeure circumstances: fire, hostilities, natural disasters, etc.
The date of signing of the agreement and the beginning of the terms of the loan, correlated with the time of transfer of funds for use by the borrower.
It is also important to fix the condition in the contract on the possibility of making amendments to the contract, changes, drawing up additional agreements.

The loan agreement must contain the characteristics of the loan:

full amount, method of transfer/cash withdrawal;
currency name;
the procedure for the return of funds: methods, schedule - in one payment or several, at the end of the contract;
earmarked funds from complete list obligations and rights of the creditor and the borrower during the entire period of the agreement;
the data of the parties must be indicated: registration numbers of individual entrepreneurs, tax registration;
penalties for late repayment of debt.

The last part of the contract lists the details of the parties: names, bank accounts, numbers of registration certificates. The date of the conclusion of the contract and the moment of the obligation to transfer money are affixed, the parties to the contract seal the agreement with signatures and seals.

The contract must specify the responsibilities of the parties. What to do if the agreement is in hand, all the receipts are there, but the counterparty is not going to return the funds? In this case, you should first send a claim to the violator in writing with a notification of delivery against signature of a representative of the second party or the individual entrepreneur himself.

The claim sets a deadline for repayment of the debt. If during this time the funds are not returned, there is only one way out - to go to court. The creditor acquires the right to file a claim only from the moment of the due date for payment.

If the claim is filed before the debt repayment date, it will be returned by the court with clarifications. Such an application can be submitted during the limitation period - 3 years from the moment when the person learned about the violation of his right, which also occurs from the date of repayment of the debt.

According to the concluded individual entrepreneur, the contract is considered interest-free under the conditions:

when, under an IP agreement, not money is transferred, but certain things;
if the agreement between the individual entrepreneur and another entrepreneur or organization contains a requirement to repay a loan in the amount of less than 50 minimum wages.

According to the instruction of the Central Bank of the Russian Federation of March 11, 2011 No. 3210-U, the cash balance at the end of the day must be transferred by all companies to settlement accounts. Thus, the individual entrepreneur is obliged to transfer the funds received on loan to the bank.

Refunds are made in one of the following ways:

to the account individual enterprise in the bank;
in cash from the IP cash desk - in this case, the debt is repaid by a return cash order (f. KO-2).

The documents

The law does not establish requirements for the list of documents that are required to conclude an interest-free loan agreement between entrepreneurs. However, it is recommended to protect yourself from financial risks, regardless of which side the counterparty is on - the creditor or the debtor.

In order to make sure that the other party is acting as an individual entrepreneur, it is necessary to request a copy of a notarized duplicate of the certificate of registration in tax authority. This must be done by each contractor.

When transferring money, you need to issue a receipt or an act of acceptance of funds indicating the date and signature of the parties, and it is also desirable to certify the fact by witnesses - at least two.

Of course, it is not necessary to conclude an agreement for up to 10 minimum wages, however, in any case, a receipt will become important evidence in court and will allow you to avoid unnecessary proceedings.

How to draw up an interest-free loan agreement between individual entrepreneur and individual entrepreneur, sample

An agreement between entrepreneurs is concluded in writing if the loan amount exceeds 10 minimum wages. If less, the agreement reached in writing is considered valid, also when the parties have performed actions in fulfillment of obligations: one party has issued a loan, and the other has accepted the funds in any way - in cash or by transfer to an account. However, with such a scheme, it is not known how much interest is charged and how long the contract is valid, when it is necessary to repay the debt.

You can set the time for the return of funds yourself, for this the creditor needs to send a notification within the framework of the Civil Code of the Russian Federation about the need to repay the debt with the date of return. From this moment, the time when the obligation to repay the debt will arise will be considered.

At the indicated one, you can download a sample agreement for an interest-free loan between individual entrepreneurs.

If necessary, the parties may conclude an additional agreement to the contract. For example, when extending the terms of repayment of a debt or increasing its amount. In such a document, all the details of the parties are indicated, as in the contract, the clause of the agreement to be changed, the new version of the condition. The act is certified by the signatures of the parties and sealed.

Do I need notarization

It is not required by law to certify an interest-free loan agreement in a notary's office. The absence of such assurance does not affect the legal force of the agreement, if it provides for a loan in excess of 10 minimum wages and is in writing, it is considered valid.

In practice, there are cases when one of the parties tries to invalidate the transaction, return the money or refute the transfer of funds. As evidence, one of the grounds for recognizing legally meaningful action null or void.

This is an action under the influence of a threat, deceit, the minority of a person (a controversial moment when a citizen is legally capable from the age of 16 due to emancipation, since he is engaged in entrepreneurial activity). The sanity of a person when concluding a contract, his ability to answer before the law and society for his actions can be called into question - full or limited legal capacity and other cases.

In such situations, if the identity of the counterparty is not credible, it is allowed to draw up an agreement with a notary. He will check the legal force of all the terms of the contract, establish the legal capacity of the parties, verify the fact that the persons understand the significance of their actions due to their physical and mental abilities, etc.

Signing and affixing a document by a notary is one of the guarantees for the return of a debt and is often indisputable evidence in court when considering claims in this category of cases.

The notary will also check the submitted documents for authenticity. In the event of a dispute, he will be brought to court as a participant in the process to testify.

Taxation

When drawing up an interest-free loan agreement between individual entrepreneurs, there are no grounds for calculating value added tax. However, the individual entrepreneur who received the funds has a material output - income in the amount of the loan. As a result, he has an obligation to pay income tax- personal income tax.

Important! If during the transfer of funds it became necessary to transfer funds to a bank account or payment system for cash transfers in the amount of more than 600 thousand rubles, information about the transaction is transferred to Rosfinmonitoring, even if between citizens carrying out entrepreneurial activity entered into an interest-free loan agreement.

When applied common system taxation issuance of a loan and the receipt of funds back do not affect tax payments, because the cost of accounting does not occur. The amount is exempt from VAT on the basis of Article 149 of the Tax Code of the Russian Federation.

When conducting accounting, the persons participating in the transaction are exempted from the need to deduct contributions for pension, social and medical insurance.

Entrepreneurs working on a simplified taxation system pay 35% of the loan amount received on the basis of Article 224 of the Tax Code of the Russian Federation as income. When you are on a simplified taxation system, such loans are not profits, so the deduction of contributions to state funds from them is not provided.