Why is a loan receipt between individuals necessary? Loan agreement between individuals: tax consequences Where to draw up a loan agreement

Today, a loan agreement is a special document that establishes the regime for receiving funds as a loan and their subsequent return. The process of drawing up an agreement of this type has a number of different features - all of which will need to be dealt with in advance.

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Basic moments

Another important condition for concluding an agreement of this type is full legal capacity. The contract must be signed with sound mind and sober memory.

It is not allowed to enter into an agreement while under the influence of alcohol, drugs or other intoxication.

The situation is similar with physical and psychological violence. If it is proven that the contract was concluded in this way, it is considered completely invalid.

All other aspects and requirements are established by citizens who are lenders. Usually, it is necessary to have Russian citizenship in the region where the lender lives.

This requirement is connected precisely with the peculiarities of judicial legislation in our country.

Since it will be necessary to file a claim for the return of funds at the defendant’s place of permanent residence.

Where to contact

Today, the execution of a loan agreement is usually carried out only within the walls of the bank.

But if the loan is a targeted loan, a mortgage loan, or involves the use of maternity capital, then it is mandatory to visit the following institutions:

• Pension Fund of the Russian Federation;
• notary;
• assessing agency;
• legal consultation.

The following institutions offer the most favorable lending conditions today:

In fact, two citizens can, without much difficulty, independently draw up this type of agreement - about providing one another with a certain amount of funds for various purposes.

But it’s worth contacting in advance:

1. For legal advice.
2. To the notary.

To avoid problems associated with incorrect drafting of an agreement, it is advisable to consult a lawyer.

Only in this way will it be possible to avoid problems associated specifically with the execution of the contract and the subsequent collection of funds.

Since most difficult situations arise precisely because of a banal misunderstanding of the terms of the agreement.

Another important point is having the contract verified by a notary. In this way, it is again possible to avoid a variety of difficult situations associated with drawing up a contract.

This official will help avoid various difficulties related to drawing up the agreement.

The notary will also confirm the accuracy of all information presented in the contract.

Difficulties often arise in finding a lender who will lend an amount sufficient to solve problems. The way out of this situation is to work with special brokers.

Contacting them will simplify the process of finding a lender. There are also special lending platforms where, for a certain fee, it is possible to place an advertisement for borrowing funds.

It is only important to remember that there are a lot of scammers working in this area.

If any difficulties arise related to the processing of this type of loan or the return of funds, you will need to go to court at the place of registration of the defendant.

Judicial practice on this matter is quite extensive and not unambiguous. Accordingly, controversial situations should be avoided.

Since court hearings often drag on for a very long period of time. Sometimes up to several months.

Accordingly, the refund will be delayed. That is why the optimal solution would be to resolve all controversial situations in a pre-trial manner. This benefits all parties – without any exceptions.

How to draw up a loan agreement correctly

Figuring out how to draw up a loan agreement between individuals with a notary is quite simple. However, there is a certain list of important subtleties and features.

All of them are outlined in sufficient detail in the legislation. He will need to be given the maximum amount of attention.

In this way, a citizen will be able to monitor the observance of all his rights without outside help.

Separately, it is worth familiarizing yourself with how to conclude a loan agreement at interest between individuals.

Since in this case it is often implied that there is a need to pay tax for the fact that a material benefit arises.

The main and most significant issues include:

• the necessary conditions;
• between individuals;
• legal entities;
• private entrepreneurs;
• physical and legal persons;
• important nuances;
• the legislative framework.

The necessary conditions

An important section of the loan agreement is precisely the conditions under which the funds will be provided.

The main parameters include:

Information regarding refunds must be included.

This is most often required to be done within a certain period of time. It is usually quite problematic to return the entire amount at once.

A special annex to the loan agreement is drawn up - which indicates the implementation of payments. It indicates the dates on which payment must be made, as well as the transfer amounts.

Again, it is possible to reflect in the contract penalties for missing payments or penalties.

But the amount must be reasonable; it is determined precisely by legislative norms. This issue is addressed in detail in the Civil Code of the Russian Federation.

Another important point is the interest rate.

The amount is determined individually, by prior agreement. The loan amount must also be reflected in the contract.

Moreover, it is necessary to indicate not only the amount of the loan, but also the currency in which it was issued. This point is no less important than all other loan conditions that are reflected in this document.

Since currency fluctuations have been occurring more and more frequently lately. Accordingly, incorrect indication of the amount of funds often leads to legal proceedings.

Many loan agreements imply. The magnitude of this can be determined individually, it can be expressed in different forms. Most often this is some kind of expensive property.

For example, residential or commercial real estate.

Accordingly, if the agreement states that an apartment or other property is collateral and the obligations under the agreement are not fulfilled, the defendant will be obliged to transfer the collateral to pay off the debt.

But the situation is similar even in the absence of collateral. The borrower, who is an individual or an individual entrepreneur, is liable for all obligations assumed with personal property.

This point is fixed at the legislative level. That is why you will need to treat the fulfillment of all your obligations with the utmost responsibility.

This will prevent a wide variety of problems. Including the sale of real estate through the court and subsequent withdrawal of funds.

Between individuals

The process of concluding a loan agreement between individuals is the most difficult, since such agreements are drawn up relatively infrequently. Much less common than similar ones, but private individuals with banks.

The standard algorithm for drawing up a loan agreement between individuals is as follows:

In the future, the debt must be repaid in accordance with the procedure established by the agreement. If for some reason you cannot use the services of a notary, then you should entrust the writing of the agreement to the debtor.

Moreover, he must do this not on a personal computer, but with his own hands, according to a sample. This will be an additional guarantee against non-refunds.

The presence of such an agreement will allow, if necessary, to conduct a handwriting examination. This will show the handwriting match.

There are also a large number of other subtleties and features - it is best to familiarize yourself with all of them before signing the contract. This is the only way to prevent various difficult moments and problems in the future.

Separately, it is worth noting that a loan secured by an apartment or secured by a car will not be difficult. But again, it is very important to note the section regarding specifically the reflection on collateral.

Legal entities

Drawing up an agreement between legal entities has the usual format. In this case, it is worth separately noting the section in which the details of this institution should be reflected.

Since the presence of errors in the name, as well as other data on the legal entity, can lead to big problems in the future. Up to the recognition of the contract as invalid.

Standard details that must be reflected include the following:

1. TIN, reason code for registration.
2. Category code.
3. OKVED.
4. OKATO.
5. legal and actual address.

For private entrepreneurs

A separate point is the conclusion of this type of agreement with a private entrepreneur. In the case of drawing up an agreement with a given subject of law, certain peculiarities again arise.

First of all, it is important to remember that an individual entrepreneur, like an ordinary individual, is liable for all obligations undertaken with personal property.

You will also need to provide details regarding registration with the Unified State Register of Individual Entrepreneurs.

Phys. and legal persons

The execution of a loan agreement between legal entities and individuals is carried out most often. Moreover, such an agreement will be quite simple.

Since, due to extensive judicial practice, as well as other points, there are standard forms, the signing of which subsequently does not cause any difficulties for citizens.

Video: drawing up a loan agreement

Important nuances

There is an extensive list of nuances associated with drawing up this type of contract.

The main ones include:

The legislative framework

The main regulatory document that determines the issue of drawing up a loan agreement between individuals is the Civil Code of the Russian Federation.

The very definition of this agreement is given precisely in:

Article	Description
	loan agreement

Separately, it is worth noting the issue of the format of the loan agreement.

It is defined:

Article

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To receive urgent financial support, such as a loan, it is not necessary to contact credit organizations. Funds can be taken from private investors, who can be relatives, friends or other third parties.

In this case, lending conditions will be more favorable, since the borrower will not need to provide information about his income, employment and credit history.

In order for a transaction between individuals to have legal force, the rules established by law must be followed.

The essence of the deal

A loan agreement is a document regulating the procedure for transferring property with certain generic characteristics or funds from the lender to the borrower. Such a transaction can be concluded both between legal entities and individuals.

It is important to understand that such an agreement differs significantly from a credit agreement, since the latter can only be executed through specialized credit institutions licensed to conduct this type of activity.

A lender is usually called a person who transfers property or funds for use to a person who has applied for financial assistance, called the borrower.

The subject of the loan can be transferred on a reimbursable or gratuitous basis. As a rule, in practice, the loan is of a reimbursable nature, providing for the collection of interest from the applicant for the use of funds. This type of transaction is fully regulated by the current legislation of the Russian Federation.

Legislative acts

The main legal act regulating the relationship between the parties is the Civil Code of the Russian Federation.

Essential conditions

Like any other type of transaction, a loan has certain essential conditions, without compliance with which the legal relationship between the parties will be considered invalid.

Essential conditions include:

Loan size	the terms of the contract must indicate the exact amount of funds transferred. The legal means of payment on the territory of the Russian Federation is considered to be the ruble. Accordingly, all payments between citizens of the Russian Federation must be carried out in Russian currency. If the subject of the loan is foreign currency, then the agreement should indicate that the funds are transferred and are subject to repayment in Russian currency, in an amount equal to the amount in foreign currency. If the loan agreement contains an indication that payments between the parties are made in foreign currency, then such a condition will be declared invalid, but the agreement itself as a whole will have the same legal force
Interest under the agreement	By law, loans between individuals can be interest-bearing or interest-free. In the first case, the contract specifies the percentages agreed upon by the parties. If such an indication is absent, then the interest rate will be calculated based on the refinancing rate of the Central Bank of Russia. If the loan is interest-free, such a condition must be specified in the clauses of the agreement, otherwise it will be considered reimbursable, and the calculation will be based on the same rate of the Central Bank of the Russian Federation. In the agreement, the parties have the right to indicate any convenient procedure for paying interest on the loan, for example, in cash or non-cash funds, monthly or at the end of the entire term
Return procedure and deadline	must be returned within the period agreed upon by the parties and specified in the text of the agreement. If we are talking about a loan without interest, then repayment can be made at any time, without prior warning to the lender, unless other conditions have been agreed upon by the parties to the agreement. The procedure for paying off the total amount of debt is also agreed upon by the parties. The loan will be considered repaid at the moment it is transferred in cash to the lender or funds are credited to the account (bank account, bank card). The repayment must be recorded in writing, in the form of a receipt, when making a money transfer, the purpose of payment should indicate that it is being made to repay the loan under the agreement (number and date)
Liability for failure to fulfill assigned obligations under the contract	If the borrower does not repay the loan within the agreed period, then additional penalties will be charged for this amount, in addition to the general interest.

It is worth noting that the interest received by the lender in excess of the amount of the principal loan will be an economic benefit for him.

Such benefits will be subject to personal income tax on a general basis, at a rate of 13%. An interest-free loan is not subject to such tax.

Video: is an interest-free loan to an individual subject to personal income tax?

Requirements

From the legislative side, the following requirements are put forward for concluding a loan agreement between citizens:

How to properly apply for a loan between individuals

As stated earlier, the execution of an agreement on the transfer of funds on loan between citizens is required if the amount of transferred funds exceeds the established tenfold amount of the minimum wage in the Russian Federation.

When drawing up a contract in writing, you should take into account all the legal requirements for this type of transaction.

At the discretion of the parties, the agreement can be notarized or signed in the presence of witnesses, who, in turn, must sign the document.

Preparation of contract

At the legislative level, the requirements for the content and execution of the contract are not defined. , must contain:

At the beginning of the document its name is written, followed by the date and place of compilation	in the “header” the details of the parties are indicated (full name, passport details)
The subject of the agreement must indicate the size of the loan	the amount is indicated in numbers and words or for other material assets transferred to the borrower
A time period is specified during which the borrower undertakes to repay the debt	if there is no such indication, the agreement will be considered unlimited and the client is obliged to return the borrowed funds within 30 days from the moment he received the corresponding request from the lender
If interest	then an indication is made of the amount of interest and the procedure for calculating it
The procedure for repaying the borrowed debt (non-cash or cash payment)	and the borrower’s liability for late repayment of the debt, in the form of additional penalties.
Other conditions	affecting issues of the agreement being concluded, at the discretion of the parties, as well as details and signatures of partners

Drawed up in two copies. The absence of certain established requirements for the content of the contract makes the process of drawing it up quite simple.

Validity

The repayment period for a debt obligation can be determined in the following ways:

Early repayment is permitted upon prior notification to the creditor - at least 30 days in advance. It should be understood that from the date of notification until the expiration of 30 days, interest on the loan will continue to accrue.

In order to be able to repay the debt earlier, you should include a term clause in the contract itself.

Interest rates

In order for an interest-bearing loan agreement to have legal force and be drawn up correctly, the interest rate must be agreed upon and specified.

To reach a compromise between the parties, the document states:

1. The period, that is, the loan can be either fixed-term or indefinite.
2. Amount of payments, including interest.

The Civil Code of the Russian Federation, in Article 809, allows the lender to set any amount of payments. The same right is confirmed also, where it is said that each of the parties has the right to determine any interest rate.

You should pay attention to where it is said that if the client goes to court, then during the process the overestimation of interest rates and abuse of rights on the part of the lender may be recognized.

Emerging nuances

During the conclusion of the transaction, there may be a need to provide additional guarantees for the lender.

For this purpose, the legislator provides two types of security:

• pledge;
• surety

Both types of security can be used when concluding a transaction between individuals.

If a loan is used with security in the form of a guarantee, then a separate agreement is drawn up, which specifies:

A loan agreement that provides for property in the form of property will be considered mixed. The collateral acts as a guarantee that the borrower will repay the debt.

Loans from individuals against receipt allow you to confirm the fact of transfer of funds. There is no official sample or norms for drawing up a receipt in the legislation, therefore, a free form is used.

In some cases, it is permissible to indicate in the terms of the contract that it serves as a...

Not always, when disputes arise and are referred to trial, the courts correctly assess this fact, recognizing the transaction as not concluded, since in fact there is no receipt.

Money transfer

The parties to the transaction must negotiate the conditions for the release of funds. Among the options are:

1. Cash issuance.
2. Transfer to a bank account or card.
3. In another way (through payment systems or electronic wallets).

The procedure for transferring the loan should be specified in the terms of the agreement.

Risks of transaction partners

Concluding a loan agreement is simple, but the parties to the transaction must always remember the possible risks. First of all, partners should refuse to enter into a deal verbally and use only a written agreement.

The lender is always exposed to the risk of non-repayment of funds from the client.

Risks for the borrower may be in the form of fraudulent actions on the part of the moneylender:

• charging inflated interest rates;
• unclear terms of the contract;
• requirement for early repayment of debt, in the absence of a written document, etc.

The loan agreement may be declared invalid at the request of the interested party.

It is considered concluded if things or other valuable items have been transferred to the applicant. If, after signing the agreement, the borrower does not receive the loan subject, the document automatically loses its legal force.

The transaction may also be invalid if the client discovers that in fact a replacement of obligations has occurred.

All challenges must be carried out in court, for this the following cases must occur:

The parties to the transaction should try to protect themselves as much as possible; knowledge of their rights always presupposes a competent approach to determining the circumstances that must be fulfilled in the future.

Existing taxation

An interest-bearing loan agreement signed between individuals provides for taxation. At the same time, the payment of tax may be assigned to any of the parties to the transaction, depending on what is specified in the terms of the agreement.

The Tax Code of the Russian Federation, in, indicates that any benefit received as a result of saving interest on the use of other people's funds can be attributed to the income of a private individual.

In the lives of Russian citizens, situations in which money is needed very urgently, but financial receipts are still a long time away, arise very often. Numerous credit organizations and microfinance centers offer their services to everyone, but the many problems associated with receiving money in this way repel potential clients.

Some people seek to borrow money from their relatives or friends, considering this the most profitable option for themselves - they do not need to collect documents, apply to a representative of the lender, and sometimes pay interest for using finance.

But in this case, it is worth insuring yourself to the person lending money, since not all borrowers are conscientious and repay their obligations on time. The law provides for the possibility of drawing up a loan agreement between individuals, establishing the fact of transfer of funds and stipulating other essential terms of the transaction.

How to properly draw up such an agreement in 2017 and what needs to be done for it to gain legal force?

What is a loan agreement?

Its concept is established in Art. 807 of the Civil Code of the Russian Federation. According to the provisions of the article, a loan agreement is an agreement on the transfer of money or other material assets by one person (the lender) to another person (the borrower), who, in turn, undertakes to return the funds received by a certain date.

The borrower has the right to dispose of the borrowed money at his own discretion, except in cases where the contract specified a requirement for its intended use.

How to draw up a loan agreement

The law establishes three ways to conclude such an agreement between individuals:

• In oral form. The most unreliable method of confirming the transfer of money, however, is often used in practice. In order to have at least some confirmation that the transaction has been completed, the lender should invite two witnesses to its conclusion;
• by ;
• By concluding an agreement indicating all the details of its parties, as well as the essential aspects of the transaction.

An agreement between individuals must be concluded in writing if its amount exceeds ten times the amount of remuneration established at the time of its execution.

You can view and download a standard sample loan agreement, current for 2017, here.

The procedure for drawing up a loan agreement in writing

The legislator does not establish specific requirements for the content of the contract, so it can be filled out arbitrarily. As a rule, the contract should include the following information:

• passport details of the parties to the agreement;
• place and date of document preparation;
• the amount of cash (indicated in numbers and words) or other material assets transferred to the borrower;
• The period during which the borrower must repay the debt. If the return date is not set, the agreement is considered unlimited. In this case, the borrower is obliged to repay debt obligations within thirty days from the date of their demand by the lender;
• in the event that interest is expected to be charged for using a loan, the procedure for calculating it and the amount of the interest rate;
• procedure for returning funds (by cash or non-cash payment);
• The borrower's responsibility for untimely repayment of the debt in the form of payment of a penalty. It can be determined both in a fixed sum of money and in the form of interest accrued on the amount of funds not paid on time;
• other conditions governing the specific agreement;
• signatures of the parties to the agreement and their decoding.

Have your partners approached you with a request to borrow money? On the one hand, you don’t want to lose cooperation, but it’s also difficult to “tear funds away from your heart.” Today, almost everyone faces such a problem, and not everyone decides to satisfy such a request. In fact, there is nothing wrong with this if you document the “borrowing” procedure, which will have legal force. Let's take a closer look at how a loan agreement is drawn up.

So, a loan agreement is an official document that regulates the relationship between the lender (gives funds) and the borrower (takes funds) regarding the borrowing of money or other material things. This transaction can be carried out in the form of a written or oral loan, or as a receipt.

There are several types of loan:

• Loans between individuals and legal entities;
• Loans between legal entities or private entrepreneurs;
• Borrowing funds between individuals;
• Loans between legal entities (with and without remuneration).

The conditions for concluding such agreements are regulated at the legislative level of the Civil Code of the Russian Federation (Chapter 42).

Many borrow funds based on a verbal agreement. It should be noted that this is a very risky step, and such operations should only be carried out with trusted people or close relatives. In the event of a conflict situation, there is practically no guarantee of debt repayment even through judicial intervention. Therefore, be careful in your decisions.

One of the common options for registering such a transaction is a receipt. It is convenient in emergency situations when the necessary contract form is not at hand. But it should be remembered that the receipt is drawn up unilaterally, without copies for the second partner of the transaction, and in the event of the loss of the only copy it becomes simply an oral agreement, and this is fraught with consequences.

Download now:

If you do not want to face problems returning your money, it is best to draw up a loan agreement. It can be standard written or notarized. It is safer to draw up such an agreement complete with a receipt.

1. When designing it, do not forget to adhere to the basic rules:
2. Indicate the place and date of the transaction in the title of the document. Also write down the full contact information of both parties. If we are talking about a company, you need the name of the enterprise and the contact details of the director; for individuals, it is enough to register your passport details.
3. The subject of the agreement is the amount of funds that is lent. Write it in words and in numerical equivalent, do not forget about the currency of the transaction. It also indicates the specific procedure and form of refund (cash or non-cash).
4. In the “Rights and Obligations of the Parties” section, write down the basic requirements for transaction partners. The first point and basic rule should be that the borrower undertakes to repay a specific amount of money within a certain period of time in accordance with the above agreement.
5. A separate clause of the contract specifies the urgency of fulfilling obligations and the procedure for improper use of the document. Be sure to indicate the amount of penalties in case of violation of the terms of the agreement. They must be previously agreed upon by both parties. A note is also made here about emergency cases of force majeure, and what is the procedure in such situations.

At the end of the document, actions are usually prescribed in case of violation of the terms of the contract and the procedure for applying to the courts. Do not forget to indicate at the very end the full details of both parties and seal the document with signatures.

A standard question for many is whether it is worth including interest on the use of material assets in the contract. As a rule, this point is one of the first to be discussed when concluding a deal. Therefore, if you decide to lend funds at interest, do not forget to write this condition on a separate line in the document. An interest-free loan is considered to be taking funds in the amount of no more than 50 times the minimum wage. If you are faced with the problem of non-fulfillment of obligations under the terms of the contract, do not rush to get upset - contact a lawyer for advice and then go to court. The procedure for challenging such situations is specified

Download from our portal.

Maybe a simple written form, notarized - only if you don’t want to go to the courts later, but go straight to a notary and a bailiff.

Regulated by Civil Code

CIVIL CODE
RUSSIAN FEDERATION

Article 807. Contract
loan

1. Under the loan agreement
one party (the lender) transfers ownership to the other party (the borrower)
money or other things determined by generic characteristics, and the borrower undertakes
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.

Loan agreement
is considered concluded from the moment of transfer of money or other things.

2. Foreign
currency and foreign currency values ​​may be the subject of a loan agreement in the territory
Russian Federation in compliance with the rules of Articles 140, 141 and 317 of this
Code.

3. Features
providing a loan at interest to a citizen borrower for purposes not related to
entrepreneurial activities are established by law.

Article 808. Form
loan agreement

1. Loan agreement
between citizens must be concluded in writing, if its amount
exceeds at least ten times the minimum amount established by law
wages, and in the case where the lender is a legal entity - regardless of the amount.

2. In confirmation
the loan agreement and its terms may be provided by a receipt from the borrower or other
a document certifying the transfer by the lender of a certain amount of money
or a certain number of things.

Article 809. Interest
under a loan agreement

1. Unless otherwise
provided by law or the loan agreement, the lender has the right to receive
from the borrower interest on the loan amount in the amounts and in the manner determined
agreement. If there is no provision in the contract regarding the amount of interest, their amount
determined by the existing one at the place of residence of the lender, and if the lender
is a legal entity, at its location the bank interest rate
(refinancing rate) on the day the borrower pays the debt amount or its
the relevant part.

2. In the absence
under another agreement, interest is paid monthly until the day the loan amount is repaid.

3. Loan agreement
is assumed to be interest-free, unless expressly provided otherwise, in
cases when:

the contract is concluded
between citizens for an amount not exceeding fifty times the established
minimum wage law, and is not related to the implementation
entrepreneurial activity of at least one of the parties;

according to the agreement to the borrower
It is not money that is transferred, but other things determined by generic characteristics.

4. In case of return
ahead of schedule the amount of the loan provided at interest in accordance with paragraph 2
Article 810 of this Code, the lender has the right to receive from the borrower
interest under the loan agreement accrued up to and including the day of repayment
the loan in whole or in part.

Article 810.
The borrower's obligation to repay the loan amount

1. The borrower is obliged
return to the lender the received loan amount on time and in the manner required
provided for in the loan agreement.

In cases where
the return period is not established by the contract or is determined by the moment of demand,
the loan amount must be repaid by the borrower within thirty days from the date
presentation by the lender of a demand for this, unless otherwise provided
agreement.

2. Unless otherwise
provided for in the loan agreement, the interest-free loan amount can be returned
borrower ahead of schedule.

Loan amount,
provided at interest to a citizen borrower for personal, family,
home or other use not related to business
activity, can be repaid by the borrower-citizen ahead of schedule in full
or in parts, subject to notification of this to the lender at least in advance
thirty days before the date of such return. The loan agreement may establish
shorter period of notice to the lender about the borrower's intention to repay
funds ahead of schedule.

Loan amount,
provided at interest in other cases, may be returned ahead of schedule from
lender's consent.

3. Unless otherwise
provided for in the loan agreement, the loan amount is considered repaid at the time
transferring it to the lender or crediting the corresponding funds to his
Bank account.

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