Loan to a legal entity from an individual: features, requirements and example

In the article we will look at how to apply for a loan to a legal entity from an individual, the features of the procedure and nuances. Any business manager understands well that business requires constant development. This often requires third-party investment, since rapid growth through profit alone is usually impossible.

The most common option for attracting additional finance is bank loans. However, applying for a bank loan and getting it is not always easy, especially for young organizations. In such cases, legal entities need to borrow funds from other organizations and individuals.

Features of the transaction

In the vast majority of cases, in transactions involving a loan to a legal entity from an individual, the lender is the owner of the business or persons affiliated with him.

Most often, such options for attracting finance are used by young companies just starting their activities. The law does not prohibit any person from issuing loans to companies. They can be issued by the founders of the organization, employees, or outsiders.

But practice shows that business loans are provided by the owners of organizations, using their own savings. Such a transaction must be formalized on paper. Electronic documentation can only be compiled using qualified electronic signatures by both parties.

It is worth noting that a simple receipt when applying for a loan to a legal entity from an individual will not be enough. It will not have the force of a contract, but will only confirm the fact of the transfer of funds. If it is necessary to go to court, the lender will not be able to prove anything.

The loan can be issued in cash and things, however, the latter option is used very rarely, as it is difficult to process the return and may entail consequences for the legal entity.

Limit amounts of a loan to a legal entity from an individual are not stipulated by law. But in some cases, the head of the organization has to obtain approval for the transaction from each owner. This is necessary only if such a provision is reflected in the organization’s charter.

Conditions in a loan agreement between a legal entity and an individual

In a loan agreement between an individual and a legal entity, lawyers recommend specifying the following nuances:

Subject of the loan. It is necessary to indicate the monetary amount. The currency in which the loan was received must also be specified.
Information about the parties to the agreement.
The period after which the funds must be returned. The loan repayment date should be specifically indicated. If the period has not been agreed upon, then according to the Civil Code of the Russian Federation there is a period for the return of money - it is equal to 3 days from the date of receipt of funds.
The procedure for resolving controversial issues.
The interest that is charged for the use of credit funds.
Penalties for non-fulfillment or improper fulfillment of obligations by the borrower.

The borrower has the opportunity to repay the loan funds before the due date. But this condition must be stipulated in the loan agreement without fail. In addition, if you used a loan with interest, the loan holder has the right to refuse to receive his funds before the period specified in the agreement. And he has every right to do this!

A loan is considered targeted if the transfer of funds under a loan agreement between an individual and a legal entity specifies specific goals. In this case, the borrower is obliged to allow the lender to control the use of money for its intended purpose. And if the condition for using the money for certain purposes is not met, then the individual has the right to contact the organization with a demand for the fulfillment of obligations before the appointed date with the payment of interest due.

The agreement should contain such a section as the responsibilities of the parties, and they should be outlined for both the borrower and the loan holder. And if this section is not in the agreement, the borrower pays not only the body of the loan and the agreed interest for its use, but all sanctions provided for by law will also be applied to him. In particular, these issues are regulated by Art. 395 of the Civil Code of the Russian Federation.

Legislative regulation

The concept and conditions for granting a loan by an individual to a legal entity are reflected in the Civil Code of Russia. It also describes the main parameters, taking into account which transactions should be concluded. In addition, the Civil Code of the Russian Federation makes a reservation that when registering such a transaction, an agreement must be concluded, and the use of a receipt is impossible.

The borrower and lender must take into account the provisions of the Tax Code. It is not always possible to avoid paying taxes completely. Moreover, each inspectorate takes a different position on this issue.

Main provisions of the agreement

When concluding a loan agreement with an individual, the parties should understand that it is the most important document governing all their relationships: issuance, servicing, repayment.

The contract must include the following information:

Details of each party to the agreement: name, full name, bank account details, passport details, addresses.
The borrower's acceptance of obligations related to debt repayment, the term of the loan, if it is not unlimited.
Goals. Goals are indicated if the funding is targeted.
Availability of interest, interest rate. If there is no interest, it should be noted that the loan is interest-free.
Additional characteristics and terms of the transaction. For example, the fact that the borrower undertakes to provide security for the contract.
Responsibility of the recipient of funds.

The more details of the transaction are set out in a written agreement, the fewer questions each party will have in the future. If there is no term for a loan to a legal entity from an individual, it is considered unlimited. In this case, you will have to repay the debt within 30 days from the date of request for a refund.

The contract may also directly indicate the open-ended nature of the agreement. In this case, it should be understood that the tax office has ambivalent views on this. In case of prolonged non-repayment of such a loan, additional income tax may be charged.

An individual provides a loan to a legal entity: nuances

Yana Dmitrievna Vashkevich, lawyer of the Minsk Regional Bar Association

Question: Can an individual (not an individual entrepreneur) issue a loan to a legal entity, and, if so, what are the features of a loan agreement where the lender is an individual?

Answer: Yes, an individual (not an individual entrepreneur) can issue a loan to a legal entity, however, when concluding a loan agreement where the lender is an individual, some features should be taken into account.

Under a loan agreement, one party (the lender) transfers into the ownership of the other party (borrower) money or other things determined by generic characteristics, and the borrower undertakes to return to the lender the same amount of money (loan amount) or an equal number of other things received by him of the same kind and quality . Such an agreement is considered concluded from the moment of transfer of money or other things, unless otherwise established by legislative acts <*>.

It is not prohibited by law to enter into a loan agreement in which both the lender is an individual and the borrower is a legal entity.

In addition, from the contents of the letter of the Ministry of Taxes and Taxes dated 06/09/2011, it follows that a loan agreement, where the borrower is a legal entity-tax resident of Belarus, can be concluded with an individual, either a recognized or not recognized tax resident of Belarus.

When concluding such a loan agreement, the following features must be taken into account.

A representative cannot make transactions on behalf of the represented person in relation to himself personally. He also cannot make transactions in relation to another person, whose representative he is at the same time, with the exception of cases of commercial representation <*>.

And the conclusion of a transaction by the same individual acting on behalf of different subjects of civil legal relations entails the nullity of such a transaction on the basis of Art. 170 of the Civil Code due to violation of the prohibition established by paragraph 3 of Art. 183 Civil Code <*>.

Accordingly, the director of a legal entity does not have the right to enter into a loan agreement, where, on the one hand, he acts as a lender as an individual, and on the other hand, as a director of the legal entity - the borrower.

Other features when concluding such a loan agreement include general rules for this type of agreement.

We believe that this agreement should provide for the procedure for transferring funds: either the lender deposits the loan amount into the borrower's current account, or in cash to the cash desk (if there is one) of the borrower <*>.

In addition, according to the author, the loan agreement should indicate:

— whether the loan provided is interest-bearing (indicating the amount of interest paid) or interest-free;

— is there a possibility of early repayment of the loan;

— the borrower’s responsibility for failure to fulfill the obligation (for example, the amount of penalties for late repayment of the loan amount).

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Loan from an individual to a legal entity: requirements

Most of the requirements always depend on the specific lender. It is up to him to decide to whom he is willing to lend money and on what terms.

However, there are certain mandatory requirements if the borrower is a legal entity:

The organization must have state registration.
The activities of the organization at the time of execution of the contract should not be suspended.
Availability of permission to complete the transaction from all owners (if required by the charter).
The organization should not be subject to bankruptcy proceedings.

Some lenders set minimum terms for conducting business, require profits and no losses. They have this right.

Sample contracts

A legal entity should approach the execution of a loan agreement for an individual with full responsibility. Its content will directly affect all terms of the transaction. In addition, it may be required by tax authorities. It can significantly affect the calculation of taxes, both for the lender and for the borrower.

Agreements come in a wide variety of forms. They may provide for the payment of interest for the use of money or not, they may be secured by a guarantee, collateral or not, have a targeted or non-targeted nature.

All these points must be taken into account in advance, when drawing up a written agreement, since it is not always possible to make changes later.

A sample loan agreement from an individual to a legal entity is presented below.

Loan agreement form

The main condition for completing this transaction is the execution of the agreement in writing. But there is no need to use any special form. The document is drawn up according to generally accepted rules in a free style.

It is worth noting that there are situations when, instead of a contract, another document is used, which is also drawn up in writing. For example, we can consider a situation where a borrower, turning to a lender, asks to give him money against a receipt. Since such an appeal is a letter, we can say that the written form is observed here.

Regardless of who takes part in the transaction and what amount is involved, it is not at all necessary to draw up an agreement in writing. No one can force the parties to the transaction to do this. Accordingly, the lender can provide funds by oral agreement. However, you need to understand that in this case he will act at his own peril and risk. After all, the transaction will not have documentary evidence. This means that in the event of a disagreement, it will be much more difficult to force the borrower to return the money by force. We can say that a written contract is a kind of guarantee. Although even in its absence, it will be possible to appeal with other documents, for example, a receipt drawn up by the recipient of the money.

( Video : “Loan agreement between an individual and a legal entity”)

Loan agreement - what is it?

Essentially, this is documentary evidence that one party (the borrower) has received a certain amount of money or valuables from the other party (the lender). In this case, the borrower undertakes to repay the entire loan within a certain period. There are some features of such agreements:

it must be a two-way deal;
at the discretion of the parties, the agreement may be interest-free or with interest. Those. the borrower will be obliged to return more than he borrowed;
various entities can take part in this transaction;
You are allowed to borrow not only money, but also other valuables. Although more often the loan agreement is drawn up specifically in relation to funds;
one of the important sections in the contract is the indication of the exact amount and specific return period;
At the request of the lender, the loan can be targeted. This means the borrower is obliged to indicate for what needs he needs these funds. In addition, the lender has the right to check whether the funds are actually spent for their intended purpose.

Who enters into such an agreement

Many believe that such transactions are simply not necessary. For example, it is enough to simply contact a bank to get a loan and draw up a corresponding agreement. However, not all so simple. Firstly, there is a fairly large number of citizens whose credit history has been damaged for some reason. Often, low income also prevents people from going to the bank. The main disadvantages include the fact that the bank needs some time to verify the borrower. And if you need money urgently, this option is not suitable.

In the modern world, there are many organizations providing loan services. These relations are regulated by the Civil Code of the Russian Federation. In this case, not only a legal entity, but also an individual can act as a lender. Although most often it is done the other way around. It is citizens who borrow from organizations.

It is worth noting that if the borrowed amount is less than 10 thousand rubles, there is no need to draw up a written agreement. Of course, at the request of the parties, an agreement can be drawn up. But many simply do not want to spend time on this when transferring small amounts. If the transaction is concluded for an amount of more than 10 thousand rubles, the loan agreement must be in writing. In addition, the document is drawn up in writing, regardless of the amount, if the lender is an organization.

( Video : “Loan agreement or receipt: how to lend and borrow money?”)

Interest-free contracts

For a long time, interest-free loans were the main method of obtaining finance from the founders to replenish working capital and business expenses of the company.

If the need arose, the founder received his own funds back, and neither party incurred additional expenses. But the tax inspectors changed their minds, and some organizations were assessed additional taxes on the profits they supposedly received by saving on interest.

The courts, on the contrary, took the side of the borrower, recognizing such acts as invalid. Therefore, it is better to clarify such points in advance by contacting the service organization of the Federal Tax Service.

It is worth noting that the interest-free loan agreement must contain a direct indication that there is no interest on the loan. If such data is not indicated, the recipient of the funds should pay them monthly, based on the key rates of the Central Bank of the Russian Federation.

By issuing an interest-free loan, the lender does not make a profit in the form of accrued interest. In addition, a transaction of this nature allows the debt to be repaid at any time, regardless of the date specified in the agreement.

Otherwise, an agreement on an interest-free loan may include the same conditions, including information about penalties, as other similar agreements.

Does a lender need a license?

In accordance with Art. 3 of the Federal Law of December 21, 2013 N 353-FZ “On consumer credit (loan)”, a consumer credit (loan) is money provided by a lender to a borrower on the basis of a credit agreement, loan agreement, including using electronic means of payment, for the purpose of , not related to business activities (hereinafter referred to as a consumer credit (loan) agreement, including with a lending limit. Credit organizations and non-credit financial organizations that carry out professional activities in providing consumer loans have the right to issue such loans: banks, microfinance organizations, credit cooperatives, pawnshops, housing savings cooperatives, etc.

Article 5 of the Federal Law of December 2, 1990 N 395-1 “On Banks and Banking Activities” does not contain such type of activity as issuing loans. That is, the issuance of loans to legal entities and individuals does not relate to banking operations and does not require an appropriate license.

Periodic, that is, irregular, provision of loans by an organization in addition to its main activity is regulated by the provisions of paragraph 1 “Loan” of Ch. 42 of the Civil Code of the Russian Federation.

The Letter of the Federal Antimonopoly Service of Russia dated July 31, 2014 N AD/30890/14 “On advertising of financial services” says the following:

“Clause 5 of Part 1 of Article 3 of the Law on Consumer Credit establishes that professional activity in providing consumer loans is the activity of a legal entity or individual entrepreneur in providing consumer loans in cash, carried out at the expense of funds systematically attracted on a repayable and paid basis and ( or) carried out at least four times within one year (except for loans provided by the employer to the employee, and other cases provided for by federal law).

According to Article 4 of the Federal Law of December 21, 2013 N 353-FZ “On Consumer Credit (Loan),” professional activities in providing consumer loans by non-credit financial organizations are carried out in cases determined by federal laws on their activities.

This procedure is established by Federal laws

"About pawnshops"
"On credit cooperation"
“On microfinance activities and microfinance organizations”,
“On agricultural cooperation.”

This letter also states that, due to the provisions of the Civil Code of the Russian Federation (in particular, Articles 807, 819) and the Law on Consumer Credit, services for providing consumer loans are not services for providing consumer loans and vice versa. In this case, only a bank or other credit organization can act as a creditor under a loan agreement, and other persons can act as a lender under a loan agreement.”

It is also necessary to pay attention to the fact that in accordance with clause 13 of Article 28 of the Federal Law “On Consumer Credit (Loan)”, advertising of services for providing consumer loans by persons who do not carry out professional activities in providing consumer loans is not allowed.

Interest-type agreements

If the agreement provides for the payment of a certain remuneration to the lender for the use of borrowed funds, it is called interest.

The rates are agreed upon by the parties during negotiations and may reflect the accrued interest per day, month, or year of use of the money (the accrual period can be any).

In addition, it is possible to designate a specific amount that the recipient of the funds will have to pay to the lender for the entire period or part of it. Such contract options are used more often than others if a business raises money from private investors or employees.

The text of the agreement must stipulate the rates or specific amounts of remuneration, the procedure in accordance with which interest will be calculated and paid.

If the loan agreement does not specify an interest rate, interest should be calculated based on the key rate of the Central Bank. In this case, they should be paid to the lender every month, regardless of the specified period for repayment of the debt.

Drawing up a loan agreement

A loan from an LLC from an individual, like another legal organization, is formalized by an agreement in writing. Mandatory clauses of the document are regulated

Civil Code of the Russian Federation. The document must contain:

the name of the city in which the contract is concluded;
date of document preparation;
borrower details;
details of the lender;
loan amount (in numbers and words);
debt repayment conditions;
debt repayment period.

By additional agreement of the parties, the loan agreement may contain the following clause:

on charging interest for the use of provided funds if an interest-bearing loan is issued. In the absence of such an agreement, the amount of interest is calculated based on the refinancing rate of a bank located in the region of residence of the lender;
about issuing an interest-free loan. Interest payments are negotiated separately. It can be carried out in a fixed amount within a certain time frame or made according to an established payment schedule.

Targeted loans

In the vast majority of cases, the agreements do not specify the purposes for which the loan is provided. But in some situations, for example, if an organization has many owners, the person giving the loan wants to issue funds exclusively for a specific purpose and control the use of the money. In such cases, a targeted loan agreement should be concluded.

If the lender requests it, the organization will have to provide him with documentation confirming that the money was spent for the purpose specified in the agreement. If the condition on the targeted spending of money is violated, the person who issued the loan has the right to demand immediate repayment of the debt and interest that was actually accrued.

Agreements secured by collateral

In some cases, lenders want a guarantee that the funds will be repaid, particularly when the loan is quite large. In such cases, the contract must be secured by a pledge or surety.

Securing collateral is more preferable for the lender, especially if the recipient of the funds has liquid assets. The agreement must indicate that it is secured by the recipient’s property, and what kind of property it is. In addition, a pledge agreement is required.

List of documents

Any transactions involving money must be documented in a paper or electronic agreement. The lender, who is an individual, will only need to provide a passport.

The organization acting as the borrower will have to provide:

A copy of the order in accordance with which the manager was appointed.
A copy of the charter.
Copies of OGRN and INN.
Power of attorney if the agreement will not be signed by the manager.

In some cases, lenders require additional provision of:

Collateral documents (if the agreement is secured by collateral).
Development strategy or business plan of the organization.
A balance sheet or report that shows the organization's profits and losses.

What else does a loan agreement between a legal entity and an individual involve?

How to draw up a loan agreement between a legal entity and an individual

What is a loan agreement between a legal entity and an individual ? This is a type of civil law relationship, the essence of which is the transfer by the lender to the borrower of things determined by generic characteristics or funds. The borrower, in turn, is obliged to return the funds received in full and on the terms specified in the loan agreement.

Important information! The loan agreement becomes valid only after the subject of the agreement has been transferred. And even if the agreement has already been signed by the participants, and the lender needs some time to transfer the funds, the document will not be valid until the borrower receives and documents the fact of receiving the funds.

We draw attention to the fact that a citizen who acts as a lender may be an outsider or even an employee of the borrower organization. At the legislative level, the circle of persons who can become a borrower is not limited.

When the agreement stipulates that the borrower will use the funds at interest, but the amount is not specified, it will be determined based on the bank rate in force in the region where the agreement was concluded on the day the borrower fulfills the obligations.

Important information! When the loan holder receives interest on the amount of money provided, he is required to pay the appropriate taxes on it. Information about this need can be included in the agreement so that all expenses at the tax authority fall on the borrower’s shoulders.

A citizen-lender can transfer a sum of money in two ways:

Transfer funds to the designated bank account.
Transfer funds to the company's cash desk yourself.

There is a rule that states that a legal entity is obliged to transfer to the bank all funds in excess of the established cash balance limit. For this reason, if the amount of borrowed funds exceeds this minimum, the accounting employee transfers it to the account. The loan, accordingly, can be repaid in the same ways: money is issued from the cash desk through a cash order or by wire transfer credited to the current account specified in the agreement.

Return deadlines

The parties are given the right to independently set the terms for the return of money. There is also the possibility of concluding an open-ended contract.

When the latter is concluded, the borrower is obligated to repay the loan no later than 30 days from the date of receipt of a written request from the lender for repayment of the debt.

In practice, agreements concluded for more than three years and confirming the issuance of a large amount arouse suspicion from the tax authorities. In such cases, the operation may be equated to gratuitous assistance, as a result of which additional income tax will be charged to the recipient of the funds.

This situation can be avoided by renewing the contract after a certain period, or by providing in the contract the possibility of its extension. What threatens a citizen who has issued a loan to a legal entity?

Risks of the parties

A citizen who has issued a loan to a legal entity may face non-repayment of funds. In the case when we are talking about an organization in which one person is the director and founder, non-repayment can occur only due to the unprofitability of the business. The recipient will be directly to blame for this.

In other cases, this risk can be minimized by securing the agreement in the form of a guarantee or collateral.

In this case, the borrower risks losing the property that was pledged under the contract or as a result of legal proceedings. In this regard, the recipient of funds is recommended to carefully calculate the risks before executing the agreement.

In addition, each party to the agreement has tax risks depending on the nature of the loan and other terms of the agreement.

Tax consequences under a loan agreement

If it is interest-bearing, then the person who issued the funds receives income in the form of interest. From this remuneration, an individual will have to pay 13% in the form of personal income tax.

In the case where the lender is an employee of the organization that received the loan from him, the company’s accounting department can pay the tax and provide the necessary documentation to the Federal Tax Service. Otherwise, the lender will have to do it themselves.

A borrower who pays interest can, in turn, treat it as an expense, thereby reducing his tax base. In the absence of interest, tax authorities take into account the savings resulting from not paying interest and treat them as income that can increase the tax base.

Thus, borrowing money from a legal entity (LLC) from an individual is a widespread phenomenon in the economic activities of Russian organizations. Often such loans are the only way to attract money to a business.

Loan to an enterprise from an individual in 1C software products

Published 06/26/2020 22:21 Author: Administrator Business always involves risks. Ups and downs, successes and failures, follow each other throughout the life of the enterprise. Just recently you might have been at the peak of your recovery, but then COVID-19 came and ruined everything. In such difficult times, credits and loans come to the aid of the company. And if problems may arise in obtaining a loan due to passing a multi-stage financial stability check, then use the second option - loans to individuals. The borrower can be the founder of the organization, its director, employee or other person not directly related to this enterprise. When the owner provides assistance to a company, most often he does it free of charge. We recently wrote about this in the article: Financial assistance from the founder - free receipt of money and fixed assets in 1C: Accounting ed. 3.0. At the same time, third-party individuals who provide their funds for temporary circulation plan to receive their benefits from this in the form of interest on the loan. We will consider further how to correctly reflect the receipt of a loan, the accrual of interest and the withholding of income tax amounts from them.

The borrower organization, as a tax agent for personal income tax, is obliged to calculate, withhold and pay income tax on such income. This is stated in Article 226 of the Tax Code of the Russian Federation.

If the lender is a tax resident of the Russian Federation, then the tax is withheld at a rate of 13%, and if not, then at a rate of 30%.

Moreover, since the interest received does not relate to income received from labor activities, they are not subject to insurance premiums. We can find confirmation of this in Federal Law No. 125-FZ of July 24, 1998.

Reflection of a loan in 1C: Enterprise Accounting ed. 3.0

To reflect the receipt of a loan in the 1C: Enterprise Accounting software product, you must go to the “Bank and Cash Office” section and select the “Bank Statements” item.

Using the “Receipt” button, enter a new document in which you indicate “Type of transaction” - “Receipt of a loan from a counterparty.” Next, you should fill in the “Payer” column, amount, agreement. The settlement account depends on the term of the loan received, if it can be classified as short-term, then 66.03, and if it was received for a period of more than a year, then 67.03. The completed document must be saved using the “Post and Close” button.

At the end of the month, interest accrued under the loan agreement must be attributed to the expenses of the enterprise. To do this, use the document “Operations entered manually” in the “Operations” section.

In the window that opens, click on the “Create” button and select “Operation” from the drop-down list. In the created document we will enter the correspondence of the accounts: Dt 91.02 Kt 66.04 or 67.04.

For example purposes, we will calculate interest at a rate of 14 per annum. They are calculated as follows: loan amount * annual rate / number of days in a year * number of days in a month.

We get: 100,000 rubles * 14% / 366 days * 30 days = 1147.54 rubles. And don’t forget to make a posting for personal income tax withholding in the second line.

For account 91.02, we will introduce a new type of expense with the name “Interest on loans”, the item type “Interest accrued in accordance with Article 269” and the “Accepted for tax accounting” flag set.

Now let's move on to the monthly repayment of debt under the loan agreement and interest on it.

To do this, enter three documents “Payment order” in the “Bank and cash desk” section. The first payment will be for the repayment of the loan, the second will be for the return of interest, and the third payment will be for the payment of income tax to the budget.

When returning loan amounts, in the “Type of transaction” column you should indicate “Return of loan to counterparty”, and in the “Withholding by writ of execution” field - “Allowed, without limit on the amount.”

In the interest payment “Type of transaction” there will be “Other write-off”, and in the column “Deduction by writ of execution” you should select “1- allowed, with a limit on the amount”.

Based on prepared payment orders or by downloading from Internet banking, you should enter “Write-offs from the current account”, which will generate transactions: Dt 66.03 or 67.03 Kt 51 for the amount of debt repayment and Dt 66.04 or 67.04 Kt 51 for the amount of interest paid.

It remains to reflect the income of an individual in the tax registers. Let’s go to the “Salaries and Personnel” section and select the “All personal income tax documents” item.

In the window that opens, click on the Create button and select “Personal Tax Accounting Operation” from the drop-down list. To fill out the document in the “Employee” field, you need to enter an individual who is the borrower, or select him from the existing list, if he was entered earlier. On the “Income” tab, you need to indicate the date of receipt of income, income code – 1011 and the amount of interest paid.

On the “Calculated at 13%” tab, you must also indicate the date of receipt of income and the amount of personal income tax withheld.

And on the “Retained on all bets” tab, you need to indicate data from both the first tab and the second. She is unifying. Then we carry out the document.

We will generate a 6-NDFL report and check whether section 2 is filled in with the amounts due to the individual. Reporting is generated in the “Reports” - “Regulated Reports” section.

Reflection of a loan in 1C: Salaries and personnel management, ed. 3.1

The payroll accounting program does not contain documents recording the receipt and payment of funds at the enterprise. Therefore, the user only needs to record the income received by the individual in the form of interest received and withhold income tax from it. To register such income, the document “Personal Tax Accounting Operation” in the “Taxes and Contributions” section is intended.

The document consists of several tabs. On the “Income” tab, you should indicate the amount of interest paid.

On the “Calculated at 13%” tab - the amount of tax withheld.

And the “Withheld at all rates” tab is collective, that is, it contains both data on income and withheld tax.

The fact of tax transfer is recorded in the program using the document “Transfer of personal income tax to the budget.” To create it, go to the “Taxes and Contributions” section and select “All documents transferring to the personal income tax budget.”

Let's create a new document in which we indicate the details of the payment order for which the tax was transferred.

Let’s generate a 2-NDFL certificate for our borrower; to do this, go to the “Reporting, Certificates” section and select the “Income Certificates (2-NDFL) for Employees” item. In the document that opens, select an individual and click on the “Fill” button.

Author of the article: Alina Kalendzhan

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