Transferring money from Jurlitz to the Fizliso. The organization lists the money to a physical face: choose the optimal method. Material assistance, gift

We are all accustomed to card translations. No need to remove cash, run to an ATM. We do not think about the number of your card account, or send a photo map. Still, it is so comfortable and quick! But, unfortunately, not safely in terms of taxation, if you do not have the status of the PI. Is the tax on receipts on bank card individuals or not, what risks exist and how to avoid them? Let's deal with. Receive cash on the bank card, keep in mind that all receipts to your account tax authorities initially consider income for the purposes taxation NDFL. And as otherwise, after all, inspecting, often, see the picture when the cash is received without identifying signs, the payment cannot be identified in terms of appointment and the purpose of receipt.

Transferring money from Jurlitz to the maps of the individual. Assice explanation

Transferring money from Jurlitz to the maps of the individual. They ask for an explanation of the Jurliso made translations to me on the Majlian card. In January, on total 500 thousand came out. The last translation was 300 thousand yesterday. Today, the bank was called, they said that the request was received, asked to come and write an explanation why transfers from Jurlitz go to the map.

Money is clean, not deleted. Just work in bypassing the current account. What explanations can be written in order not to cause further suspicions and do not bury yourself even deeper? February 03, 2017, 10:58 Vladislav, Moscow Answers of lawyers (4) Good afternoon, Vladislav! Explanations depend on your relationship with a legal entity.
It's one thing when money is removed for doing business (for example, cash procurement), and the other - when this is a payment of income. Then the problem may be that money is listed without paying taxes and contributions.

Translation of money from a legal entity physical face

When making contractual relationships with its own employees, it is possible to operate with unlimited amounts of funds. An individual's loan agreement with a deposit However, third-party persons can make a loan infrequently and not on large sums of money, otherwise you can attract the attention of regulatory authorities, since to obtain the right to lend citizens who are not employees of the company should be registered in the register and in statistical bodies the new kind economic activity. Buying products and providing services to the entity entrepreneurial activity to understand how to transfer money from legal entity Physical, should be familiar with the legislative standards, which should justify the financial transaction through the execution between the participants of the transaction agreement with civil status.

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Are there any restrictions on the sums of the suction of a legal entity with the saline? Fodder that indication number 3073-u Central Bank RF contains a list of various reasons for calculating in cash of legal entities and IP with individuals, it is directly represented that such calculations can be carried out without restrictions on the amount of Rowl rubles and in foreign currency (paragraph 5). Such, the physical can pay with the company or entrepreneur in the amount of any restrictions on the amounts. The opposite calculation of restrictions on the summary does not have, but there are restrictions on the purpose of calculations, since cash from the cashorganization or entrepreneur, cash can be issued only by the subtestable needs, directly listed in the law.

February 3, 2017, 11:20 Customer refinement I have an online store. Serves an outflowing company. She takes money from buyers large sums Translates them to Deb. Card SKB Bank.

Translation of YUR money. Facing the face of the Person Fiz, is it legal?

Of course, there is a doubt such a financial operation from the very legal entity - if it is legal, then as a specialist I can say that in terms of accounting And taxation such a kind of payment is harder, but it is possible and is not illegal. Although, of course, for ordinary citizens, it is unlikely and like that something is wrong here. Therefore, if it is profitable for cooperation with such a company - boldly pay at least some expense, do not forget only about everything required documents: Agreement, act or commodity invoice, letter asking for payment (with a mandatory reference that you are paying for this agreement and on this act), payment receipt.

Accounting and Legal Services

Translation of money from a legal entity physical lick It is possible only under conditions:

• lending or loan design;
• purchases of products in an individual providing intermediary services;
• payments for wages to their employee.

Other expense articles for the implementation of this operation are not provided for by regulatory and legal acts, and, if they are implemented, will be considered illegal. Content

• Purchase of products and provision of services to the subject of entrepreneurial activity
• Wage
• Legislative warnings

Loan transfer to an individual from a legal entity in order to design a loan or loan is used both for employees of the company and for third-party citizens.

I like the physical. Clarify what is indicated in the payment orders. (Transfer of funds under the contract No. such something. Without VAT) - "The problem may be that you list money and do not pay taxes and contributions from them." - This is the basis why I work through the Map of the individual. Taxes eaten profits 03 February 2017, 11:23 Moskalenko Vladimir Ivanovich for the giving the most objective answer to your question It is necessary to begin to proceed from what it was written to the appointment of payment in the payment order, since the Bank will first come from it.

If the purpose of payment does not correspond to the actual, then it will be necessary to refine the refinement from the company and then build the position of protection of interest. February 3, 2017, 11:22 Clarification of the client I have an online store. Serves an outflowing company.
For example:

1. You have received an income from the sale of the physical face of the property of more (3-5 years, the term calculus has features, Art. 217, 217.1 of the NC. RF);
2. You received income from the sale of inheritance;
3. You received an income in the form of an alimony listed to you. face;
4. You received income under the donation agreement from close relatives (directly named paragraph 18.1. P. 217 of the Tax Code of the Russian Federation)
5. You received income under the contract of donation not from close relatives (except real Estate). Income is not taxable nDFL Cover. This clarify the letters of the Ministry of Finance of Russia of 05.09.2012 No. 03-04-05 / 1-1065, from 04.06.2012 No. 03-04-05 / 5-684, from 04/23/2012 No. 03-04-05 / 6-532, FTS of Russia from 10.07.2012 N EF-4-3 / [Email Protected]
   FTS adheres to a similar point of view.
6. Other revenues, see Art.

From Jurlitsa to the Physico Translation Cartun Network

Attention

If the income comes on a regular basis, then yes, there is a reason to register an IP and not pay 13% of NDFL and VAT, if illegal entrepreneurial activity is recognized. Register a convenient secession (patent, USN).

• It is not necessary to hope that the tax will not check your current account and will not detect receipt. The bank will inform the tax authorities about all the "suspicious" from its point of view of operations.

Under suspicious operations may fall any operations.

Take care that your payment senders correctly make money transfer, did not forget to write the appointment of payment (donation, debt refund).

Register contracts for donation and loans in a simple writing, if necessary, keep receipts and other documents confirming the grounds not to impose income of the NDFL.

Do not forget to declare your income on time, submit a declaration of 3 ndfl.

She takes money from buyers, and then larger sums of them to Dake them. Card SKB Bank. I like the physical. Clarify what is indicated in the payment orders. (Transfer of funds under the contract No. such something. Without VAT) - "The problem may be that you list money and do not pay taxes and contributions from them." - This is the basis why I work through the Map of the individual.

Info

Taxes eat profits February 03, 2017, 11:24 Moskalenko Vladimir Ivanovich clarify what is indicated in the payment orders. (Transfer of money under the contract No. Such something. Without VAT) Vladislav you should then send a copy of the contract to the bank, but speaking frankly not very correctly that such a payment. On the part of the tax may arise to all participants of the chain questions.

If a civil-legal contract, then the enterprise must pay NDFL for you and this is why in any other way.

For almost any reason, banks can make a message to Rosfinmonitoring, having previously notified about the suspicious operations of the IFTS. Risks and sanctions in case of discovery of unlawful income on personal income tax. In case of detection of undeclared income, an additional fines of 20% of the unpaid amount of the tax are applied to the individual, in addition to the detachment of NDFLs, as well as penalties.

There are cases when regular receipts from individuals were regarded as illegal entrepreneurial activity possible criminal liability. Despite the fact that individuals are not entrepreneurs, inspections are often initiated exit checks and detach the NDFL and VAT. Courts support inspectors.

Appeal by definition of the St. Petersburg City Court of 10.11.2014 No. 33-17691 / 2014) indicated that an individual leading entrepreneurial activities without registration as an IP, with the failure to fulfill the duties assigned to NC, not entitled to refer to the fact that It is not an IP (article 23 of the Civil Code and Article 11 of the NC) and is not a VAT payer. After analyzing the lease agreements, the court found that the Possible Risks of Entrepreneurial activities were taken into account. Witnesses have shown that the verifiable person for a long time systematically received profits from the delivery of premises for rent.

Thus, the plaintiff fell under an article about illegal entrepreneurial activity. It applied the rules of law applicable to IP, which are VAT payers. The taxpayer was charged with VAT, NDFL, fines, penalties.

Instruction

If the recipient has a bank card, you can transfer money to him in several ways.

Contact the bank branch that has released the card, inform the operator of the last name, first name, the patronymic of the recipient, his number facial account, Card number and enter the bank transfer amount at the bank. In addition, this operation can be carried out through an ATM owned by a issuing bank equipped with cash receiving device (Cash-in). Enter the account number or maps and make money in the bill acceptor.

If you own the card of the same bank as the recipient, and have access to account management via the Internet (for example, Sberbank-online, Alpha-Click, Telebank, etc.), you can send money payment The order, indicating in it the name, name, patronymic, the number of the account of the person who is intended to translate, the amount and purpose of the payment.

These ways to transfer the most profitable and convenient, since from the moment they are sent to crediting to the account take a few seconds. In addition, in these cases you will not need to pay the bank for the translation commission.

You can also translate funds to another physical face using the Translation from the Card service, which some banks provide. To do this, log in to the control system facial account, Select the appropriate item in the menu, specify the recipient's card number and the amount of payment. Such a translation can be delivered up to 5 days and provides for the payment of remuneration to the bank.

Traditional way Sending money to a physical person is to transfer from its bank account (contribution). Contact B. servicing bank With a passport, fill in the application for translation, specify the name, name, patronymic of the recipient, the number of the personal account, the name and details of the bank (bik, correspondent account) and make money on the cashier. Above the amount of translation, the Bank will take the commission on the established tariffs.

You can list money and without opening an account. To do this, write a statement in the bank to transfer indicating full details individual and transfer money to the cashier. This type of translation also implies the payment of remuneration.

In addition, you can use systems money transfers: Western Union, Contact, Moneygram, Anelik, Migom, Sberbank-Blitz, Unistream, etc. Examine the terms of payment systems, select the most appropriate for you and contact the nearest transformation point with identity documents. Keep in mind that the Commission for such translations depends on the system and varies from 0.3 to 15%, and the delivery time of money can be from 1 minute to 24 hours.

Tell the Cashier Familia, the name, the patronymic of the recipient, the amount of payment, the country, the city and the address of the payment point. Make money for payment of translation and commission for its implementation. You will receive a receipt or acquisition cash Orderwhere the unique control number will be specified. Inform it to the recipient of funds along with the amount and address of the service item payment system.

Video on the topic

In each financial institution There is a parish. Turning to it, you can put the desired amount on your card. But for this, it is necessary to have a passport. After checking all the data and receive a certain amount of money from you, the controller will give a receipt order, the amount will be indicated in it.

If you have an account and card in one bank, then according to your application a specialist financial company Translates the amount you specified from the account to the account. Such statements are written on the established pattern, a specialist in the building of the bank can acquaint you with him.

If someone from your friends wants to transfer money to you, then he needs to contact the passport to the separation of that bank, where you are serviced by you. With me, he needs to have a passport and your card number, after a short time after making your friend or a relative of money you can find them on your plastic Map.

Many people may need to make a money transfer abroad. It can be both in order to help a friend or relative, living there and for payment of various goods and services. Of course, in case of such a monetary translation, you may encounter certain difficulties, but if you know how to act, you will choose the most suitable way to transfer money.

You will need

• - surname, name and address of a person or organization where you translate money;
• - bank details recipient accounts;
• - passport;
• - Money for translation.

Instruction

If you need, or your addressee has no banking, take advantage of the services of any money transfer system. To begin with, check with the person you have a shlelet, the separation of what money transfers are presented in its city. Most often there are offices "Western Union", but also abroad, and in Russia there are MIGOM and ANELIK transfers.

Compare translation systems tariffs. This information can be obtained or in their separation, or on their sites.

Contact the department of your chosen fast money transfer system, or to a branch that works with it. Come, sufficient and, as well as with a passport. Fill in your offered by specifying the name and name of the addressee, the place of his stay and the amount you want to send. Pay the desired amount and in return Get the receipt on which the cash is sent to the number. Notify this number to the addressee to be able to get money in my country in the receipt of remittances.

If you know the bank details of the addressee, send him money with money transfer. To do this, come to the bank in which you have an account. Specify in a statement on which an employee will be issued, the name and name of the person or the name of the organization where you are money, the name of the bank, the SWIFT code, the recipient account number. After that, specify from the bank employee how much will be the transfer fee. If necessary, replenish your account through the cashier.

A few days later your addressee will receive money to your bank account.

note

When making money transfer, do not forget to clarify, in what currency should come to the account of the addressee. At the same time, keep in mind that the translations in rubles take far from all foreign banksTherefore, it will be more reliable to send a translation in the currency of the recipient's state.

Sources:

• Western Union
• Money Translation System MIGOM
• Money transfers Anelik

On the market financial services Now there are many different ways Transfer money to a physical face. One of the reliable and time-tested time is a postal or telegraph transfer of money by mail of Russia.

You will need

• - postal translation form (telegraph translation);
• - Sender's passport;
• - Full name and recipient address

Instruction

Fill out the postage form (F.112EU). For this, on the front side of the form in the appropriate field, enter the numbers to be transferred to the amount. Then write a broken handwriting (better with printed letters) in words the number of rubles and further a penny figures. The amount in rubles should start writing from the capital letter.

In the next line, write in full name, name and patronymic of translation. Next, on the text of the form, the recipient address and the index. In the sender's string, specify the first name, the name and patronymic of the sender of the money transfer. In the last line, in the "Message" section, specify the purpose of payment. This section is not mandatory for filling. Suppose your signature.

Fill in the postage to the postage on the back of the form. Specify in it the sum of the translation, the full name and address of the sender. And also, if you wish and need, write a message.

Telegraph translation form (F.114) is most simple in filling. Specify in it the amount of translation with numbers, then write this amount by laying handwriting. Moreover, specify in words, and a penny numbers. Next, write the surname, name and patronymic of the recipient. His postal code and address. Also, fully, specify the name, first name and patronymic of the sender of the monetary translation. His zip code and address. In the lower lines, you can write a message for the recipient of the translation.

In the article, let's talk about how to make a translation from a current account on an individual card for LLC. We will analyze whether it is possible to transfer money to the director's account and which methods are offered for this bank. You will learn how to make a payment through Sberbank and get acquainted with the lowest tariffs of banks for translations.

Is it possible to transfer money from the settlement account of the LLC on a map of an individual

Ltd. can translate money from its bank card to Phys. Persons. You have the right to make translations both on the director's card or any employee and on the cards of third parties.

Four options are possible:

• salary translation;
• transfer of the accountable amount;
• loan issuance;
• payment of goods or services Piz. Persons.

In all cases, the bank will remove the commission, so the use salary project For paying a salary or corporate card to transfer money to the report will be more profitable. For example, the point allows you to open how much corporate maps On all tariffs.

To enumerate salaries possible use special salary card Or any other bank card open to the employee's name. At the same time, interest on the transfer of wages within the framework of the salary project is lower.

If the money was translated by the report, the employee must provide in accounting expendable ordersconfirming the use of issued funds. In the absence of checks tax inspectorate It will consider the accountable amount as an employee's income and will require paying a tax in the amount of 13%.

The list of accountable articles, according to the provision of the Central Bank dated December 24, 2004 No. 266-P, fall:

• the costs associated with the activities of LLC in the territory of the Russian Federation;
• executive expenses and travel;
• other expenses not prohibited by law of the Russian Federation.

The issuance of loans on the basis of the borrowing contract is possible only by the company's employees. To provide loans to third parties require the license of the Central Bank to implement this kind of activity. To transfer money to the Card Phys. Persons, supplier of goods or works are needed by an agreement, executed according to the standards Civil Code RF.

If the amount of translation into an individual card is more than 600,000 rubles, then the state strengthens the control measures for such an operation. A, for example, Tinkoff Bank Does not limit its customers in payments.

Transfer of funds from the settlement account of LLC on the director's card

Translation from the account of Ltd. to the director's bank card can be made both in the case of salary payment and in the case of transferring money under the report. Consider both cases.

When transferring wages, the details of the personal card account of the director, as well as its full name and the amount of translation, are indicated. It is important to remember that the translations to the individual of the VAT physical person are not subject. With the amount of wages it is necessary to pay ndfl and make contributions to the FIU and FSS.

The transfer of the director (both salary and personal) under the report - the procedure is simple, but requiring attention from an accountant, since it can be recognized by income of Piz. Persons.

To avoid this, in the appointment of payment you need to register "Issuance under the purchase report travel tickets... "," Issuance under the payment report ... "etc. In general, try the most detailed to indicate the goal to eliminate the problems with the tax.

Second an important feature Subsequent sums are the need to return the balance of unspent funds of the company. In accounting should affect their arrival. And for the spent amounts, the report and expenditure orders must be presented.

The translation under the report is made on the basis of the application, where it is necessary to indicate:

• target;
• amount;
• period of use of money;
• bank details of the card, where the translation is done;
• signatures of the head or other authorized person and accountable person;
• date.

How to transfer money from the account of the LLC on the map of the individual

Translation of money from the settlement account of LLC to the Piz bank card. Persons can be performed in two ways: through the bank branch or through Internet banking. It should be remembered that the transfer of funds can take from 1 to several working days.

To transfer money to the Bank's office, where the account is open, a representative of LLC needs to be carried out several actions:

1. Contact the client manager.
2. Provide all payment details: the name of the recipient bank, its bik, TIN, Corr. Account, as well as F.I.o Recipient, his account number or card, the amount of payment and its purpose.
3. Save the check order, as well as a receipt for reporting.

Translation can be issued and payment orders. To do this, it also needs to specify all payment details and send to the bank. For the translation, the Commission will be kept for the translation.

For instance, banks Tinkoff And the point does not have offline offices, so the transfer from the account of the LLC to the Card Phys. Persons are possible only through the personal account. This, however, fits the life of the entrepreneur also because the commission for transfers becomes lower.

1. Register online banking.
2. On the page personal Cabinet Click the Translation tab or similar.
3. Enter the details of the payment: F.I.o Recipient, his card numbers and account.
4. Enter the amount and confirm the payment.
5. You can also print a payment order or send it to the online bank. Specify the purpose of payment, the amount and details of the physical. Persons - recipient money. When the bank receives a wrapping, it will translate.

How to transfer money from a current account on Sberbank Card

Let's learn how to transfer money from the settlement account of LLC to the Fiz card. Persons released.

For this there are two ways:

1. Contact the nearest branch of your bank with a payment order;
2. Through Internet banking or personal account.

Inside Sberbank, translations are carried out very quickly (within 1-2 days). Moreover, if the Map of Piz. The person was issued in the same department, where the company has an account, the Translation Commission may be absent at all (otherwise it is 1.5%). Vesta Bank, for example, establishes a fixed amount of the commission for translating, which is convenient for large sums.

To make a transfer to Sberbank card, you need to know the exact proprifers and name structural unit Sberbank that has released a map.

How to transfer money from the current account on the card through Sberbank Business Online

For a business that has a settlement account in Sberbank, the transfer from the current account on Sberbank card is possible through Sberbank Business online. This is a service that allows an entrepreneur to reduce all subsequent visits to a bank to several online operations occupying a few minutes. To register a personal account you need to come to the Bank's office and submit a statement.

Subsequently, to transfer money to a card of an individual will not be difficult:

1. Log in to the system.
2. In the "Payments and Translations" section, you will choose "Transfer of funds" and then enter the "Translated Person Translation" menu.
3. Specify all the necessary recipient data.
4. Slip the amount of payment and click "Continue."
5. Most likely, the system will ask for confirmation of SMS to the phone number, which was specified during registration.
6. If the translation is made between your own accounts, you need to select the appropriate menu item.
7. Next, select the map you want to replenish, the amount and confirm the operation.

Banks with a minimum commission for transfer from LLC to the Maps of Phys. persons

Consider the proposals of banks with the smallest commissions for transfer to the FIZ cards. Persons from settlement accounts LLC depending on the tariff plan.

Point

This is one of the best banks for business!

In the Limit of the Package for Translations of Piz. Persons include the summary of YUR. Person cash from the account.

MODULBANK

In Modulebank, you can make a translation on the following conditions:

The account opens immediately and is reserved after you after applying.

Vesta Bank

The bank makes it possible after 10 minutes to get a number of the calculated account for the start of business activities.

Tinkoff Bank

On transfers to LLC individuals, the Bank establishes the following commissions.

The bank also makes it possible to immediately reserve the account number when applying.

As you can see, the conditions in banks are very different, but in one there is a significant similarity: all banks are focused on quality business service.

The Tax Code of the Russian Federation. If you, as an individual, was given a debt (issued a loan) to another physical face, then NDFL will not arise from a body of a loan from any percent on it. You can get your duty (loan) on your card account and not fear of taxes of the tax if the sender in the appointment of payment will indicate the "Debt Return (Loan)". It is advisable to be prestable "receipt of cash, if the loan was given in cash, or to preserve payment order From the bank when sending a loan. Then the probability of claims from the bank and tax authorities will decrease. Should the contract of donation or loan be compiled in writing? Transactions of citizens among themselves in the amount exceeding ten thousand rubles, and in the cases provided for by law - regardless of the amount of the transaction it is desirable to execute in writing.

Translation of money from a legal entity physical face

An individual can receive cash on a bank account from an individual for various reasons:

1. Return of debt from each other, relative;
2. Loan money from friends for a while;
3. Receipt for the service provided;
4. Admission from the sale of something, possibly used, possibly new;
5. Etc, the list can be continued.

Neither the tax, nor the bank discern what purpose and for what reasons are funds received if there is no sufficient information on the appointment of payment. Thus, all revenues to the account will be considered your income. Not every bank transfer individuals are taxed.
Art. 217 of the Tax Code of the Russian Federation lists incomes not subject to tax ndfl. Some of them can go on a map from individuals.

Transferring money from Jurlitz to the maps of the individual. Assice explanation

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It causes countering the laundering of the income received and determines the need to control remittances to individuals in situations when their size exceeds the amount of 600,000 rubles. Close attention bank employees Touch operations:

• translation of funds in the amount exceeding the regulatory value;
• credit;
• conduct operations with papers that are valuable in a situation if the recipient has no resident status.

Participants of the transaction should take into account that all suspicious activities in the banking sector, employees are obliged to report in Central bank. At the same time, the Bank, which has been transferring money from a legal entity to an individual, is prohibited from notifying its customers that information about its holding was transferred to investigate to identify from a procedure related to money laundering.

Why it is dangerous to send money on maps of physical. Persons?

For almost any reason, banks can make a message to Rosfinmonitoring, having previously notified about the suspicious operations of the IFTS. Risks and sanctions in case of discovery of unlawful income on personal income tax. In case of detection of undeclared income, an additional fines of 20% of the unpaid amount of the tax are applied to the individual, in addition to the detachment of NDFLs, as well as penalties.

There are cases when regular receipts from individuals were regarded as illegal entrepreneurial activity, criminal liability is possible. Despite the fact that individuals are not entrepreneurs, inspections often initiate visiting checks and detach the NDFL and VAT. Courts support inspectors.

Translation from a legal entity to an individual, what to expect?

The Criminal Code of the Russian Federation) is a fine of up to 300,000 rubles, or until six months of imprisonment. Art. 116 of the Tax Code of the Russian Federation - a fine of 40,000 rubles + 10% of the total income detected. If the offense qualifies as an administrative - a fine to 2,000 rubles.
3. And finally bank control. When identifying the fact of illegal entrepreneurial activities, Finn. Monitoring block all the bills of physical. Persons. One-time receipt of money for a card entails a detachion income tax (13%). If you regularly send cash to the Physical Card.
Persons: 1. As in the first case, interrogation and date of testimony. 2. If periodically large payments occur from the card - retraining may follow tax authority These payments in the services under the employment contract or civil law. This entails the detachment of taxes and insurance premiums. 3. Penalty according to Art.
If the company is a VAT payer, then compulsory payments in taxes and contributions to the Pension Fund are held with the amount of services rendered or delivered products, which is listed on the Company's account and are included in its costs. Salary Employer, which is a subject of entrepreneurial activity in the status of a legal entity, is obliged to pay employees (physical persons) wages. The basis for holding a financial operation is a labor contract and work performed, in accordance with the criteria and requirements of the Agreement and job description. Transfer of funds, the purpose of which has salary status, can be implemented on employees card accounts. The contract of interest-free loan Legislative warning The law regulates the non-cash transition from the legal entity physical.

Responsibility for transferring money to physical face from jur

Info

In the column "Purpose of payment", sometimes write: payment / refund / translation, etc., anything, and even the field can remain empty. It plays "on hand" to the tax authorities. You can try to detach taxes, penalties, and fines, you can close your eyes to what is and unplanded NDFL Revenues. The issue with NDFL disappears if the money came from JUR. Persons or IP.

They are tax agents independently hold and pay NDFL into the budget. As for income from individuals, legislation payments between the individuals are not prohibited and not limited. So, let's try to figure out how to avoid unnecessary detachments.

According to Art. 209 of the Tax Code of the Russian Federation, in determining the tax base for NDFL, all taxpayer incomes obtained by both of both monetary and natural forms are taken into account.
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To date, there are two structures that control Piz payments. Persons: FTS and Bank with its Fin. monitoring. For those and others there is a plan for the detection of illegal financial transactions. Therefore, below is a list of the consequences of suspicious transactions on the Maps of Phys.
Persons. If you regularly receive money from legal entity. Persons on the "Physics" banking card: 1. Tax interrogation under the protocol and painting. Depending on your arguments, this may end or get further development. By the way! For a non-appearance for interrogation - a fine of 1000 rubles. 2. In case of unsatisfactory interrogation results, a fine is made.
In addition, there may be detached tax on the amount of income on the card. Depending on the scale of illegal entrepreneurship, three categories can be distinguished. Criminal punishment (art.

Attention

We are all accustomed to card translations. No need to remove cash, run to an ATM. We do not think about the number of your card account, or send a photo map. Still, it is so comfortable and quick! But, unfortunately, not safely in terms of taxation, if you do not have the status of the PI.

Is there a tax from receipts on a bank card of individuals or not, what risks exist and how to avoid them? Let's deal with. By receiving money to a bank card, keep in mind that all revenues to your account tax authorities initially consider income for the purpose of taxation of NDFL. And as otherwise, after all, inspecting, often, see the picture when the cash is received without identifying signs, the payment cannot be identified in terms of appointment and the purpose of receipt.

"Tax Accounting for Accountant", 2012, N 4

Accountants companies often face the need to list a certain amount of money to a physical face. And it is advisable to do it more factive way, with the lowest tax risks. We are offering to you possible options, with pluses and minuses of each.

The individual is not an employee of the organization's deposit as collateral

Organization and individual<1> Any contract is concluded a contract, for example, a property lease agreement, to ensure obligations under which the organization lists the physical person in the form of a collateral.

In the event of non-fulfillment (violation) by the organization of its obligations under the contract, the pledge remains at an individual. It must be borne in mind that the pledge agreement must be concluded in simple writing (Art. 339 of the Civil Code of the Russian Federation).

According to tax authorities, to take into account the amount of damages recognized by the organization, it is necessary to have documents confirming the recognition of the fact of non-fulfillment (violation) of its obligations and allow you to determine the amount of the reimbursement of the amount, for example, a bilateral act (a letter to the UFNS in Moscow from 02.09. 2010 N 20-14 / 2 / [Email Protected]).

Pros:

1. the subject of the collateral is cash, therefore the organization does not include the following funds to the Base on VAT (paragraph 1 of Art. 146 of the Tax Code of the Russian Federation);
2. the income obtained by an individual in the form of compensation for damage recognized by the organization is not subject to insurance premiums (Part 1 of Art. 7 Federal Law from 24.07.2009 N 212-FZ "On insurance contributions in Pension Fund Russian Federation, Foundation social insurance Of the Russian Federation, the Federal Fund of Mandatory medical insurance", FIRST - Law N 212-FZ).

Minuses:

1. the organization cannot take into account incurred costs in order to tax (paragraph 16 of Art. 270 of the Tax Code of the Russian Federation);
2. individual includes the funds received in tax base According to the NDFL after the organization declares the impossibility of execution (violation) of its obligations under the contract (clause 1, 3, Article 210 of the Tax Code of the Russian Federation).

Deposit as collateral

The organization and individual conclude anything that is not contrary to the Civil Code of the Russian Federation, it may also be a property lease agreement, to ensure obligations under which the organization lists the physical person in the form of a deposit (a task agreement must be concluded in writing - Art. 380 GK RF). In case of failure to fulfill (violations), the organization of its obligations under the Treaty of the Department remains at an individual.

Pros:

1. the organization does not include the transferred funds to the Base on VAT (paragraph 1 of Art. 146 of the Tax Code of the Russian Federation);
2. the income obtained by an individual in the form of a deposit is not subject to insurance premiums (part 1 of article 7 of the Law N 212-FZ).

Minuses:

1. the organization cannot take into account the costs incurred in order to tax (paragraph 16 of Art. 270 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of January 18, 2008 No. 03-03-06 / 1/1);
2. the individual includes the funds received to the tax base of NDFL after the organization declares the impossibility of executing its obligations under the contract (clause 1, 3 of Art. 210 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia from 26.02.2010 No. 03-03-06 / 1/93).

Dividends

The individual is the founder of the organization and receives dividends from it on the basis of activities for the period (quarter, year). The participation of a citizen in the organization must be fixed in its constituent documents. Moreover, information on the composition of the participants and the magnitude authorized capital Tack state registration.

Minuses:

1. the individual must be a member of the organization;
2. to pay dividends, the organization must profit on the basis of the relevant period (quarter, year);
3. dividends are subject to NDFL.

Pros:

1. for dividends applied tax rate NDFL in the amount of 9% (clause 4 of article 224 of the Tax Code of the Russian Federation);
2. the income obtained by an individual in the form of dividends is not subject to insurance premiums (part 1 of article 7 of the Law N 212-FZ).

Getting loan

The individual receives from the organization of the loan in monetary form. Note that in accordance with Art. 808 GK RF A loan agreement must be concluded in writing.

Pros:

1. in accordance with PP. 15 p. 3 Art. 149 of the Tax Code of the Russian Federation, the provision of loans, as well as the accrual of interest on them, is not subject to the organization of VAT;
2. upon receipt of a loan, an individual does not arise a base for tax contributions (part 1 of article 7 of the Law N 212-FZ);
3. based on paragraph 1 of Art. 210 Tax Code of the Russian Federation received borrowed funds are not included in the income tax of an individual.

Minuses:

1. in accordance with paragraph 12 of Art. 270 NK RF sum borrowed money It is not accepted by the organization as part of the costs taken into account in reducing the base for income tax. At the same time, on the basis of paragraph 6 of Art. 250 Tax Code Organization includes a fee for the use of borrowed funds if the contract is not directly provided that it is interest-free, in the database for income tax. If an individual does not return a loan, the organization may apply to court and collect debt in court.

According to the opinion of the Ministry of Finance of Russia, debt under loan agreements is not questionable (letters of 04.02.2011 No. 03-03-06 / 1/70, from 12.05.2009 No. 03-03-06 / 1/318). Therefore, even if the loan was not returned by the borrower, the loan amount could not be taken into account by the lender as a consumption in order to tax profits under the rules established by Art. 266 of the Tax Code of the Russian Federation;

1. if the individual does not return the lender, then on the basis of the court decision or after the expiration of the term of limitation It turns on in the physical person base by personal income tax as income (paragraph 1 of Art. 210 of the Tax Code of the Russian Federation). Applied ndfl rate in the amount of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation);
2. if the percentage under the contract provided that it is set, below 2/3 active bet The refinancing determined by the Bank of Russia on the date of the actual generation of income, the difference is subject to NDFL, and at a rate of 35% (clause 2 of article 212, paragraph 2 of Art. 224 of the Tax Code of the Russian Federation).

For your information. The date of the actual receipt of income in the case of issuing an interest-free loan recognizes the date of return (full or partial) of borrowed funds (PP. 3 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation, a letter of the UFNS in Moscow from 04.05.2009 N 20-15 / 3 / [Email Protected]). Thus, if the tax period returns a loan is not produced, income in the form material Profit From the savings percentage of an individual in the specified tax period does not arise.

Faculty Property Rental

The individual provides the organization for rent belonging to him, for which the cash receives.

Pros:

1. in proper documentary, the organization will be able to take into account costs for income tax (clause 1 of article 252, paragraph. 10 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation);
2. the income obtained by an individual under the lease agreement is not subject to insurance premiums (Part 3 of Article 7 of the Law N 212-FZ).

Minuses:

1. from an individual is held and listed in the NDFL budget at a rate of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). At the same time, the tax base of personal income tax can be reduced by the value of the standard deductions provided for by Art. 218 of the Tax Code of the Russian Federation;
2. the organization's entrance VAT in the event of a lease of property at an individual does not arise from the fact that an individual who is not an entrepreneur is not recognized by the VAT taxpayer (paragraph 1 of Art. 143 of the Tax Code of the Russian Federation).

Order, Commission, Agency

The individual acts as an attorney (commissioner, agent) of the organization on the basis of an appropriate agreement, for which the cash receives. It should be noted that the size and procedure for calculating the remuneration of the attorney (commissioner, agent), as well as the composition and procedure for reimbursement of expenses for execution of the instruction, it is advisable to provide in the contract. According to the commission, the attorney (commissioner, agent) is reports (Art. Art. 999, 1008 of the Civil Code of the Russian Federation).

Pros:

1. with proper documentary, the organization can take into account costs for income tax (clause 1 of article 252 of the Tax Code of the Russian Federation);
2. the remuneration of the attorney (commissioner, agent) under the terms of the contract may be small, and the main share of the funds transferred will be at the expense of expenses incurred by him. Since these expenses are not part of the remuneration of the attorney (commission agent, agent), they are not included in an individual in the tax base of NFFL (clause 1 of Art. 210 of the Tax Code of the Russian Federation).

At the same time, with the proper documentary, the organization as a principal (the Committee, Principal) will be able to take into account the costs incurred by the attorney (commission agent, agent) in connection with the execution of the concluded agreement for income tax purposes. A VAT from them - to reducing the VAT database.

Minuses:

1. from an individual is held and listed in the NDFL budget at a rate of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). In this case, you can apply tax deduction In reducing the tax base for personal income tax, taking into account the provisions of Art. 221 of the Tax Code of the Russian Federation;
2. according to the FIU, this payment is included in the database to accrual insurance premiums within the amount of 512 thousand rubles. with a growing result from the beginning of the year (for payments - starting from 01/01/2012) (Part 1 of Art. 7 of the Law N 212-FZ). But payments by specified contracts Not subject to insurance premiums in the part to be paid to the FSS of the Russian Federation (relevant in case, following the position of the FIU, to impose remuneration by insurance premiums) (paragraph 2 of Part 3 of Article 9 of the Law N 212-FZ);
3. the organization's entrance VAT in the case of the conclusion of an agreement with an individual does not arise due to the fact that an individual who is not an entrepreneur is not recognized by the VAT taxpayer (paragraph 1 of Art. 143 of the Tax Code of the Russian Federation).

Implementation of works, services

An individual performs the work (providing services) of the organization for which the cash receives.

A plus:

• with proper documentary, the organization will be able to take into account costs for income tax (clause 1 of article 252, Art. 264 of the Tax Code of the Russian Federation).

Minuses:

1. from an individual is held and listed in the NDFL budget at a rate of 13% (paragraph 1 of Art. 224 of the Tax Code of the Russian Federation). But in this situation, you can apply a tax deduction in reducing the taxable ndfl base, taking into account the provisions of Art. 221 of the Tax Code of the Russian Federation;
2. these payments are included in the database to accrual insurance premiums within the amount of 512 thousand rubles. with a growing result from the beginning of the year (for payments - starting from 01/01/2012) (Part 1 of Art. 7 of the Law N 212-FZ). At the same time, payments under civil law agreements are not subject to insurance premiums in the part to be paid to the FSS of the Russian Federation (paragraph 2 of Part 3 of Article 9 of the Law N 212-FZ);
3. the organization's entrance VAT in the event of the purchase of works, the services at the individual does not arise from the fact that an individual who is not an entrepreneur is not recognized by the VAT taxpayer (paragraph 1 of Art. 143 of the Tax Code of the Russian Federation).

Implementation by the individual belonging to him the shares (shares) securities

An individual sells organizations to its shares (stocks) belonging to him securitiesWhat makes money receives. In this case, the written form of the contract is also required. Changing the composition of participants in the sale of shares (shares) is subject to state registration.

Pros:

1. with proper documentary, the organization can take into account costs for income tax (clause 1 of article 252, Art. Art. 277, 280 of the Tax Code of the Russian Federation);
2. income of the individual from sale is not subject to insurance premiums (Part 3 of Art. 7 of the Law N 212-FZ).

Minuses:

1. revenues from the sale are subject to NDFL at a rate of 13%. But in this situation, you can apply a tax deduction in reducing the taxable ndfl base, taking into account the provisions of Art. 220 Tax Code of the Russian Federation;
2. these shares (stocks) securities are reflected on the balance sheet of the organization;
3. entrance VAT from the organization in this case It does not occur (paragraph 1 of Art. 143, paragraphs. 12, paragraph 2 of Art. 149 of the Tax Code of the Russian Federation).

Implementation of the property of an individual

An individual sells the organization belonging to him, for which the cash receives.

Pros:

1. with proper documentary, the organization will be able to take into account the costs of income tax (paragraph 1 of Art. 252, Art. Art. 254, 256 - 259.3, 268 of the Tax Code of the Russian Federation);
2. the income obtained by an individual under the sale contract is not subject to insurance premiums (Part 3 of Article 7 of the Law N 212-FZ).

Minuses:

1. from an individual is held and listed in the budget NDFL at a rate of 13%. But in this situation, you can apply a tax deduction in reducing the taxable ndfl base, taking into account the provisions of Art. 220 Tax Code of the Russian Federation;
2. at the balance sheet of the organization, acquired property should be reflected. Its presence up to the moment of use (write-off, resale) must be confirmed by the data of inventories;
3. the entrance VAT from the organization in this case does not arise due to the fact that an individual who is not an entrepreneur is not recognized by the VAT taxpayer (paragraph 1 of Art. 143 of the Tax Code of the Russian Federation).

An individual is an employee of the Organization of a scholarship on the student agreement

The individual receives from the organization of funds on the basis of a student agreement for professional training concluded by the parties. In this case, a citizen can both be an employee of the organization and not be it.

In accordance with Art. In 198 TK RF Organization has the right to conclude with a person looking for a job, a student treaty for vocational training. The contract is in writing. In the contract it is necessary to indicate that the student is obliged to undergo training, as well as the amount of scholarships relying.

Pros:

1. the scholarship is not subject to insurance premiums, since it is paid not within the framework of labor relations (Article 7 of the Law N 212-FZ);
2. the organization may consider listed funds As part of the costs of income tax (clause 1, Article 252, paragraph 19 of Part 2 of Art. 255, paragraphs. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Minus:

• the scholarship of the student agreement is subject to NDFL at a rate of 13% (the letters of the Ministry of Finance of Russia dated 07.05.2008 No. 03-04-06-01 / 123, the UFNS of Russia in Moscow of 07.03.2007 No. 28-11 / 021233, the decision of the first arbitration appellate ships from 06.05.2009 in case No. A38-3841 / 2008-5-270). In this case, you can apply standard deductions In order to reduce the NFFL base, taking into account the provisions of Art. 218 Tax Code.

Compensation payments when dismissal

An individual at the dismissal receives money from the organization based on the parties concluded labor contract. So, in case of termination of an employment contract with the head of the organization, his deputies and chief accountant in connection with the change of ownership of the property of the organization, a new owner is obliged to pay compensation in the amount of not lower than three average monthly earnings of the employee.

Also, in case of termination of an employment contract with the head of the organization, in accordance with the decision adopted by the owner, in the absence of guilty actions (inaction) of the head, it is paid compensation in the amount determined by the employment contract, but not lower than a three-time average monthly earnings. However, the payments made should be provided for by the employment contract with the employee. In addition, the dismissal must be properly documented. Information about changing the manager should be submitted to the registering authority.

Pros:

1. these payments are not subject to insurance premiums (PP. "D" 2 Part 1 of Article 9 of Law N 212-FZ);
2. the organization may take into account the estimated funds in the cost of income tax (paragraph 1 of Art. 252, paragraph 25 of Art. 255 of the Tax Code of the Russian Federation).

Minus:

• from 01.01.2012 These payments are not subject to NDFL only within the amount corresponding to the three-month salary of the employee (paragraph 3 of Art. 217 of the Tax Code of the Russian Federation). In part in excess of this size indicated compensation payments Targeted NDFL at a rate of 13%. At the same time, in their respect, you can apply standard deductions in order to reduce the NFFL base, taking into account the provisions of Art. 218 Tax Code.

Wage, including a premium

The individual receives funds from the organization on the basis of an employment contract concluded by the parties. Please note: employee payments should be made on the basis of an employment contract with it.

A plus:

• standard document flow economic operations. The organization can take into account the estimated funds in the cost of income tax (paragraph 1 of Art. 252, Art. 255 of the Tax Code of the Russian Federation).

Minuses:

1. the specified payments in the total amount are subject to NDFL at a rate of 13%. At the same time, in their respect, you can apply standard deductions in order to reduce the NFFL base, taking into account the provisions of Art. 218 of the Tax Code of the Russian Federation;
2. salary, including a prize, is subject to insurance premiums within 512 thousand rubles. with a growing result from the beginning of the year (for payments - starting from 01/01/2012) (Part 1 of Art. 7 of the Law N 212-FZ).

Material assistance, gift

Indical face receives money from organizing money, for example, financial assistance either a gift. It should be noted that with incorrect and / or insufficient documentary, as well as non-compliance with the criteria envisaged by the Tax Code of the Russian Federation, any funds received by the citizen can be attributed to the tax authorities in this category and are included in the tax base of personal inciplinary NDFL and insurance premiums. In this case, it does not matter whether an individual is an employee or not.

A plus:

• the quality and completeness of the documentary do not have much importance.

Minuses:

1. the physical face received funds are subject to NDFL at a rate of 13% in an amount exceeding 4000 rubles. per taxable period (paragraph 1 of Art. 224, paragraph 28 of Art. 217 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia of 02.03.2012 No. 03-04-06 / 9-54). At the same time, in their respect, you can apply standard deductions in order to reduce the NFFL base, taking into account the provisions of Art. 218 of the Tax Code of the Russian Federation;
2. if an individual is an employee of the organization, any funds received from the employer are subject to insurance premiums within 512 thousand rubles. with a growing result from the beginning of the year (for payments - starting from 01/01/2012) (Part 1 of Art. 7 of the Law N 212-FZ). At the same time, material assistance to the employee within 4,000 rubles is excluded from the base for insurance premiums. per estimated period (paragraph 11 of Part 1 of Article 9 of the Law N 212-FZ);
3. the organization cannot take into account the estimated funds in the cost of income tax (paragraph. 16, 49 of Art. 270 of the Tax Code of the Russian Federation).

The advantages and disadvantages of various methods of calculations between legal entities and individuals

Type of calculations	VAT	Insurance Contributions	Tax on profit	NDFL	Note
Payer (tax deduction/ to pay)	Payer	Payer (Accounting B. expenses)	Recipient
1	2	3	4	5	6
Pledge	-/-	-	-	+/-	Required written form treaty O. pledge; documentation, confirming confession guilty side factory contract failure (violations) she self obligations I. allowing determine the size reimbursement amount
Deposit	-/-	-	-	+/-	Obligatory writing form of Agreement about the set
Dividends	-/-	-	-	+/-	Physical face - recipient must be founder organizations- payer what is fixed in her constituent documents. O. Information composition participants I. magnitude statutory capital tack state registration
Getting loan	-/-	-	-	+	Loan agreement it should be enclosed in writing
Rent property	-/-	-	+	+/-	Obligatory written form contracts
Assignment commission, angling	-/-	+/-	+	+/-	Expedient to conclude treaty B. writing form. By execution orders attorney (commission agent, agent) make up reports
Sales works, services	-/-	+/-	+	+/-	Obligatory written form contracts
Income OT sales of Share (shares), valuable papers	-/-	-	+	+/-	Obligatory written form contract. The change composition participants sale of Share (shares) subject to state registration
Sales property	-/-	-	+	+/-	Obligatory written form contracts
Scholarship student treaty	-/-	-	+	+/-	Student treaty by professional training lies in writing form. In him necessary indicate that the student is obliged take training as well as the amount relying to him scholarship
Compensation payments for dismissal	-/-	-	+	+/-	Produced payments must be provided labor treaty S. employee. IN case of adoption owner solutions by dismissal worker it must be proper documented decorated. Information about shift leader delivered in registering organ
Wage board, including prize employee	-/-	+	+	+/-	Payments employee must produce based labor contract with him. Standard document Drive household operations
Material help, gift	-/-	+/-	-	+/-	Quality I. fullness documentary registration ne. matter. With incorrect and / or insufficient documentary registration, A. also non-compliance criteria provided NK RF, any obtained physical face tools may be are related taxes B. this category I. included in the base on NDFL I. insurance contributions

N. Bochev

tax consultant

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