Tip 1: How to pay by bank transfer
Tip 1: How to pay by bank transfer
Many financial transactions, especially for largeamount, are carried out by bank transfer. It is understandable: when the payment is undertaken by the bank, the transaction becomes comfortable and safe for both parties. The payer has several ways to transfer money by bank transfer.
Instructions
1
Fill in the order to transfer money from the account. If you have a bank account, you can send money from it to any account holder in your bank or another bank. To do this, come to the bank branch and fill out the payment order. You need to know the following details of the recipient of the money: - the name and organizational legal form of the company (if you send money to the legal entity) - the TIN and legal address (for legal entities) - the name of the receiving bank - the BIC - the correspondent account - the beneficiary's account. If you as a legal entity pay the invoice issued to you by the counterparty, simply bring it to the bank. In this document all the requisites of the recipient will be indicated.
2
Get access to internet banking in your bank. This type of branchless banking services is convenient for both organizations and individuals. Account holders in most banks are given the opportunity to connect Internet banking to manage their funds from any computer that has access to the Internet. Log in to a secure connection, specifying your login and password (and sending verification codes, as many banks require a higher degree of protection). Further, the procedure for paying the invoice will require you to know the same requisites of the recipient as in the previous case.
3
Use a plastic card fornon-cash settlement. To make remote transactions, for example, Internet purchases, a bank card is an ideal means of payment: all transactions are protected, and the interface is as simple as possible. Simply enter all the details of your card (the number, the protective three-digit code cvv2 or cvc2 on the back of the card, the name and the validity period of the payment document as they are printed on it.) Cards having an increased level of security (for example, issued by the Savings Bank) , you also need to accompany a confidential confirmation code.The system will tell you if your payment has passed.
Tip 2: How to pay an invoice from another organization
There are cases when it is urgent to pay score, but money for scoredo not have or have any problems with the bank. In this case, there is an option: to pay the right amount with another organization. In this situation, correctly drawn up documents are very important. Otherwise, you can "run into" a fine when checking the accounting department of the tax authorities.
You will need
- - offsetting act;
- - an invoice for payment;
- or
- - loan agreement.
Instructions
1
In order to pay the amount through rascoreThe score you can enter into an offsetting act, that is, the organization pays your score third campaign in score deliveries or provision of any services on your part. In the act it is necessary to specify the requester's details, amount, name of payment and number scorea. Also, in the act, you must indicate the debt to the buyer, indicating the document number, amount, contract number and other information. The act is signed by the head and the chief accountant and sealed by the seal organization.
2
In accounting, this operation should be reflected by posting: D60 "Rascores with suppliers and contractors »К62« Раscores with buyers and customers. " When taxing offsets, the VAT rate should be taken into account. If the debt and the rate are the same, then the "input" tax is taken into account in full. If the debt is different, then in this case you need to take into account only the amount of VAT that has been offset. When calculating the profit tax, there are no special difficulties. The income and expenses for this transaction are recognized in the reporting period in which they were made, irrespective of the netting.
3
Another way to pay the amount through rascoreThe score other organization is a loan. In this case, you need to conclude an agreement for its provision. In it, specify the amount of the loan, the details of the beneficiary, the purpose of the payment and, accordingly, the number scorea. The contract is signed by the heads of organizations and is sealed.
4
Under such an agreement, the accountant should make the following entries: D60 "Rascores with suppliers and contractors »К66« Раscores on short-term loans and loans "or 67" Rascores on long-term loans and loans. " Getting a loan is not an income organization and therefore is not included in the tax base forscoree income tax. But if there are interest, then they are part of non-operating expenses and reduce the tax base. VAT on this transaction is also not accrued.
Tip 3: How to pay the bill without cash
To pay the exposed score By cashless way, any legal oran individual with a bank account. To do this, you need to use Internet banking (the "Bank-Client" system) or send a payment order to the bank in hard copy.
You will need
- - an account with the details of the payee;
- - a computer;
- - access to the Internet (not in all cases);
- - a special program for the formation of payments;
- - Internet banking or the "Bank-Client" system (not always);
- - printer, pen, if there is a print (not always).
Instructions
1
Based on the invoice issued to you, formpayment order. It is best to do this with the help of a special accounting program. To do this, insert the recipient's details, the purpose of the payment and its amount into the fields assigned to them in the program interface. Choose also the order of payment.
2
With the "Bank-Client" system, you can download the payment electronically into it.
3
If this is not possible, print outpayment, sign and seal on it and take it to the bank or instruct it to the employee to whom the corresponding power of attorney has been issued. You can issue a power of attorney at any time if necessary.
4
If the "Bank-Client" system is connected, you canform a payment directly in it. To do this, log in to the system, go to the page for generating the payment order and insert the necessary requisites in the fields intended for them. In the field for the order of payment, choose the closest in meaning.
5
To transfer the payment document for execution, digitally sign it and send it to the operators using the appropriate menu commands.
6
You can also make payment from the settlementaccount of an individual. To do this, log in to Internet banking and make a payment using the system interface. As with "Bank-client", insert the requisites in the fields intended for them.
7
You can also contact the bank and ask the operator to create a payment order based on the details specified in the invoice.
Tip 4: How to pay for another legal entity
In economic practice quite often ariseThe situation when one organization is required to pay for the obligations of another. This possibility is provided for in Article 313 of the Civil Code of the Russian Federation. To pay for the third face was recognized by all parties to the transaction, it is necessary to properly register it.
Instructions
1
First of all, find out whether the final recipient of money allows the fulfillment of obligations by the third facem. Some companies, especially those created with the participation of foreign capital, as well as banks, do not accept such payments. Therefore, make sure beforehand that your payment for another business will be credited.
2
Making a payment for a legal face A simultaneous formation orrepayment of obligations between the company-debtor and the company-payer, therefore the basis for payment must be a specific contract. If your business is in arrears to legal facem, for which the transfer of money will be made, you can pay it off with this payment in whole or in part. In the event that there is no debt, conclude a loan agreement.
3
Ask the debtor for an official letter withrequesting payment on its obligations. Make sure that it includes: - the name and legal address of the debtor - the full name of the creditor and its bank details - the amount of payment - the purpose of payment in favor of the lender with reference to the contract under which payment will be made - the number and date of the contract between your company and the debtor.
4
Based on the letter, prepare a paymentcommission. Pay special attention to the purpose of the payment: it must contain the name of the debtor and references to the obligations that are paid as a result of payment, the first to specify the contract between the debtor and the creditor, and the second - between the debtor and your company.
5
For example, LLC Avtotsentr asks you to list2 million rubles ZAO "Avtozproizvoditel" for cars under the contract №123 from 01.10.11, for this purpose your company and LLC "Autocenter" concluded a loan agreement No. 1 dated 01.12.11. The purpose of the payment will be as follows: "For a car lot under contract No. 123 dated 01.10.11 for LLC Avtotsentr" to account for settlements under loan agreement No. 1 dated 01.12.11, inclusive of VAT (18%). "
6
Since the debtor does not have documents left,confirm the fact of payment, transfer a copy of the payment order with the bank note. To reflect the transaction in the accounting, draw up and sign an act of offsetting mutual claims on the contract specified in the payment.
