Transfer of payment from one contract to another. Letter to transfer payment to another contract

Date of publication: 01/22/2018

Control ratios for the DAM have changed again

The next changes combined the additions to control ratios that were released in June and December 2017. Now, when checking the calculation of insurance premiums, you need to focus on the Letter of the Federal Tax Service of the Russian Federation dated December 29, 2017 N ГД-4-11/27043@.

We reviewed new control ratios on our online seminar "", a recording of the seminar is available on the BukhExpert8 website.

As of January 1, 2018, new income and deduction codes for 2-NDFL came into force

New codes have appeared for the Certificate of Income of an individual (form 2-NDFL) (hereinafter referred to as the Certificate):

5 new income codes:

• 2013 – compensation for unused vacation;
• 2014 – severance pay upon dismissal in excess of three months’ earnings (for the Far North – in excess of six months’ earnings);
• 2301 – income in the form of fines and penalties under the Law on the Protection of Consumer Rights;
• 2611 - bad debts of an individual written off from the balance sheet;
• 3023 – income in the form of interest (coupons) on bonds of Russian organizations issued since 2017.

New deduction code:

• 619 – deduction in the amount of profit from operations on the investment account.

In ZUP 3.1 and 2.5, the necessary amendments to the configuration have already been made. In 1C Accounting 3.0 changes are planned for January 31, 2018.

The Ministry of Finance has updated the list of cases when organizations are subject to mandatory audit

The Ministry of Finance has published a new document List of cases of mandatory audit of accounting (financial) statements for 2017.

The document identifies 71 cases for mandatory audit. For each case it is described:

• On the basis of what law is mandatory audit carried out?
• type of statements subject to audit;
• who should conduct the statutory audit.

If the benefit on insurance premiums is lost, the employer is obliged to recalculate contributions from the beginning of the year; fines and penalties are not charged

This position is set out by the Ministry of Finance of the Russian Federation in Letters dated December 14, 2017 N 03-15-06/83796, dated December 21, 2017 N 03-15-06/85550. The Letters discuss cases where an organization has lost the right to a reduced tariff due to exceeding the income limit.

Check if you are on the list of organizations required to submit a report on prices for building materials on the FSIS CA portal

Installed in 2016 Procedure for monitoring prices of construction resources, according to which organizations must provide the information necessary to formulate estimated prices for construction resources (Resolution of the Government of the Russian Federation of December 23, 2016 N 1452).

The obligation to provide this information is established for legal entities that:

• received notification of the need to provide such information;
• listed on the portal of the Federal State Information System for Pricing in Construction (FSIS CS);

For 2018, the list of legal entities (manufacturers, importers, lessees of railway cars, river, sea, and air carriers) who are required to submit data to determine the estimated prices of construction resources on the FSIS CA portal has already been approved.

You can check whether your organization must submit a new report on the FSIS CA portal

Child benefits and funeral benefits will be indexed by 2.5% from 02/01/2018

Statistical authorities published the consumer price growth index for 2017, it amounted to 2.5%. Note that growth was previously forecast at 3.2%. The final indexation coefficient for benefits will be established by government decree. We have already updated the “” memo for you, taking into account the benefit indexation coefficient of 1.025. New benefit amounts are implemented in ZUP version 3.1.4.164 (release date: 01/22/2018).

Question on 1C:8 - How to transfer an advance from one contract to another, both from suppliers and buyers?

How to transfer an advance from one contract to another, both from suppliers and buyers, in order to correctly take into account advances issued or received if there are funds remaining?

Regulatory regulation

When transferring an advance (overpayment) from one contract to another, the supplier and buyer sign an additional agreement to the old contract, where they agree that the advance (overpayment) “passes over” to the new contract.

The issue of transferring the advance payment and deducting VAT from the supplier, as well as restoring VAT from the buyer, is not fully regulated by law. When signing an agreement to transfer the advance to another agreement:

• the supplier has no reason to deduct VAT previously paid on the advance payment, since the advance payment was not returned to the buyer. VAT in such situations can be deducted if the conditions are met (paragraph 2, paragraph 5, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance was returned to the buyer.

This position of the Ministry of Finance of the Russian Federation is set out in. The Ministry of Finance proposes that the supplier accept VAT as a deduction on the transferred advance payment at the time of shipment under the new contract.

As for the buyer's position, the situation here is ambiguous. In our opinion, in this case, you can also be guided by the logic of the Ministry of Finance and consider the situation as a mirror of the situation for the supplier, i.e.:

• the buyer should not restore the VAT previously accepted for deduction under the old contract at the time of “transferring” the advance to another contract, because The obligation to restore VAT upon termination of the contract arises under the following conditions (clause 3, clause 3, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance was returned to the buyer.

Those. The obligation to restore VAT in respect of the advance payment under the new contract will arise at the time of shipment of goods (work, services) under it.

Transferring an advance from an old contract to a new one (accounting with the supplier)

The transfer of the advance (overpayment) from the old contract to the new one by the supplier is carried out by the document Debt adjustment type of operation Transfer of debt from section:

• Sales - Settlements with counterparties - Debt adjustment.

Filling out the document for the supplier is carried out as follows:

• Postpone — Buyer advances;
• Buyer (lender) – purchasing organization;
• New buyer – the same organization;

In the table section, click on the button Fill will be filled in automatically:

• Agreement– number and date of the old contract;
• Calculation document – the document on which the advance was received;
• Amount (Settlement Amount) – the amount of the advance that needs to be transferred;
• Account– the account in which the received advance was recorded – “Calculations for advances received.”

You must specify:

• New treaty — a new contract to which the buyer’s advance is transferred;
• New account– “Calculations for advances received.”

Postings according to the document

The document generates the posting:

• Dt 62.02/Counterparty/Old contract Kt 62.02/Counterparty/New contract – the buyer’s advance payment has been transferred from the old contract to the new one.

Transfer of advance payment from the old contract to the new one (accounted for by the buyer)

The transfer of the advance (overpayment) from the old contract to the new one by the buyer is carried out by a document Debt adjustment type of operation Transfer of debt from the section.

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Yu. Gamaley, Department Manager

consulting LLP "BDO Kazakhstanaudit"

HOW IS THE TRANSFER OF THE PAID AMOUNT UNDER ONE AGREEMENT TO THE EXECUTION OF ANOTHER AGREEMENT DONE?

The LLP entered into an agreement under which there was payment from the client in the amount of 250,000 tenge, and the sale was in the amount of 140,000 tenge. Now this agreement has been terminated and they plan to conclude a new one next year. How can we now transfer the remaining overpayment in the amount of 110,000 tenge to a new contract, since they do not want to return this amount? How should this procedure be documented correctly? How to reflect in 1C?

An act of reconciliation of mutual settlements is a document that reflects the status of settlements for a certain period of time between two counterparties. Despite the fact that the law does not stipulate the obligation to draw up reconciliation reports, this should be done regularly. Timely reconciliation will eliminate errors in tax and accounting reporting. The reconciliation report also indicates the recognition of the debt by the counterparty.

The act of reconciliation of mutual settlements must be drawn up in 2 copies, which are signed by two officials: the chief accountant and the head of the enterprise. Both copies of the act must be endorsed with a seal. One copy remains at the enterprise, the other is transferred to the counterparty. The data in the reconciliation report of the organization initiating the reconciliation must completely coincide with the data of the counterparty enterprise. Otherwise, information regarding any discrepancies should be recorded at the end of the document.

Typically, acts of reconciliation of mutual settlements are made under any supply agreement. Reconciliations are also possible for all commercial transactions for a certain period of time of interest to the organization.

Thus, an organization that transferred funds and did not receive the goods in full must initiate the signing of a reconciliation act, which will record the debt of the supplier enterprise in the amount of 110,000 tenge.

At the same time, you need to know that in accordance with paragraph 1 of Article 282 of the Civil Code, by virtue of a monetary obligation, one person (debtor) is obliged to pay money to another person (creditor), and the creditor has the right to demand from the debtor the fulfillment of his obligation to pay money (borrowing money and other obligations). The rules on monetary obligations apply to obligations to pay money under a compensation agreement, obligations to compensate for losses and pay penalties, as well as obligations arising from causing harm or unjust enrichment, unless otherwise established by the Civil Code, legislative acts of the Republic of Kazakhstan or follows from the essence obligations.

Thus, the purchasing company can always contact the supplier company in writing with a request (demand) to return the overpaid money, and in case of refusal, contact the judicial authorities.

If the purchasing company does not object to the overpaid money being offset in the future, then the overpayment under one agreement can be offset against payments under another agreement with the same counterparty.

In accordance with paragraph 1 of Article 370 of the Civil Code, the obligation is terminated in whole or in part by offsetting a counterclaim of the same type, the due date of which has come or the due date of which has not been specified or is determined by the moment of demand. For offset, a statement from one party is sufficient.

Thus, for offset (the remaining obligations of the supplier company will be satisfied against future deliveries of products), a statement from one party is sufficient (that is, the purchasing company can notify the supplier about this in writing).

However, nothing prevents the parties from formalizing a set-off by signing a corresponding bilateral agreement. The offset agreement must be in writing. To do this, it is enough either this year after signing the act of reconciliation of mutual settlements, or when signing a new agreement next year, to enter into a written agreement to offset the amount of 110,000 tenge paid for the execution of the “this year” agreement against the execution of the “next year” agreement " The agreement is signed by the heads of the companies or other persons authorized to do so by the charter, power of attorney or order.

In the accounting records of the purchasing company, upon completion of the agreement “of this year”, a debt in the amount of 110,000 tenge from account 1610 “Short-term advances issued” should be transferred to account 1280 “Other short-term receivables”, that is, Debit 1280 - Credit 1610. (So Since the contract is “closed”, the supplier company is not going to return the advance, therefore this operation to reclassify receivables will reliably reflect the financial position of the purchasing company).

Accordingly, account 1280 must have a sub-conto, which will reflect the contract of “this year”.

After concluding an agreement next year, it is necessary to change the subconto in account 1280: from the “this year” agreement to the subconto of the “next year” agreement. That is, the wiring will be as follows:

Debit 1280 (subconto agreement for “next year”);

Loan 1280 (subconto agreement “this year”).

After concluding an agreement next year, you can again use account 1610 “Short-term advances issued” by carrying out the following accounting operation in the amount of 110,000 tenge:

Debit 1610 (sub-account of the “next year” agreement);

Credit 1280 (subconto of the “this year” agreement).

Analytical accounting of settlements with suppliers or customers is usually carried out, at a minimum, in terms of contracts. Accordingly, payment is made according to contracts or invoices issued under a specific agreement. The payer indicates exactly where to credit the payment made in the payment order in field 24 “Purpose of payment” or in his notification sent immediately after payment (if, say, the purpose of payment simply states “for goods”) (clause 1 of Article 319.1 of the Civil Code RF).

A situation is possible when, after payment, the payer wants to transfer the payment amount in whole or in part to another agreement. We will tell you how to arrange such a transfer in our material.

When is payment transferred and how to arrange the transfer?

Payment is transferred to another agreement, for example, when the payer transferred a larger amount under the agreement than it should have. Or, say, an advance made under one contract wants to be split into two contracts.

The procedure for offsetting the amount of an overpayment under a specific agreement or payment for which the purpose of the payment has not been specified may be provided for in an agreement between the counterparties. Otherwise, as a rule, a letter is drawn up allocating the payment amount to a specific agreement. Indeed, without such a letter, the recipient, in general, has the right to offset the payment against the obligation, the due date of which will occur earlier (clause 3 of Article 319.1, clause 3 of Article 522 of the Civil Code of the Russian Federation).

And even more so, you cannot do without a letter when the payer wants to transfer payment from one contract to another and such payment was not unnecessary. Unless otherwise provided by the agreement between the parties, the recipient of the money may refuse to “transfer” payment by letter. However, as a rule, the payer is not usually denied such “maneuvers” if the creditor’s property interests are not violated. After all, it is unlikely that the supplier will want to transfer the payment received under the expired contract to the advance payment under the new contract, if after the advance payment has been “passed over” to him, the payer wants to receive, in fact, the next batch of goods on credit. But if, say, the payer wants to transfer payment from one contract to another, and both contracts have the same repayment terms, and the goods have already been shipped, the payee is unlikely to object.

Payment for another contract: draw up a letter

The transfer of payment to another contract can be formalized in the form of a bilateral agreement. Or you can get by with a letter from the payer. In this case, to confirm that the transfer has taken place, you can request a response letter from the recipient of the money or draw up a statement of reconciliation of payments under the relevant agreements.

The payment transfer letter is drawn up in any form. It indicates the amount of payment under the contract that the payer requests to transfer from one contract to another (usually indicating the details of the payment order by which it was transferred), as well as the details of such contracts.

Date of publication: 01/22/2018

Control ratios for the DAM have changed again

The next changes combined the additions to control ratios that were released in June and December 2017. Now, when checking the calculation of insurance premiums, you need to focus on the Letter of the Federal Tax Service of the Russian Federation dated December 29, 2017 N ГД-4-11/27043@.

We reviewed new control ratios on our online seminar "", a recording of the seminar is available on the BukhExpert8 website.

As of January 1, 2018, new income and deduction codes for 2-NDFL came into force

New codes have appeared for the Certificate of Income of an individual (form 2-NDFL) (hereinafter referred to as the Certificate):

5 new income codes:

• 2013 – compensation for unused vacation;
• 2014 – severance pay upon dismissal in excess of three months’ earnings (for the Far North – in excess of six months’ earnings);
• 2301 – income in the form of fines and penalties under the Law on the Protection of Consumer Rights;
• 2611 - bad debts of an individual written off from the balance sheet;
• 3023 – income in the form of interest (coupons) on bonds of Russian organizations issued since 2017.

New deduction code:

• 619 – deduction in the amount of profit from operations on the investment account.

In ZUP 3.1 and 2.5, the necessary amendments to the configuration have already been made. In 1C Accounting 3.0 changes are planned for January 31, 2018.

The Ministry of Finance has updated the list of cases when organizations are subject to mandatory audit

The Ministry of Finance has published a new document List of cases of mandatory audit of accounting (financial) statements for 2017.

The document identifies 71 cases for mandatory audit. For each case it is described:

• On the basis of what law is mandatory audit carried out?
• type of statements subject to audit;
• who should conduct the statutory audit.

If the benefit on insurance premiums is lost, the employer is obliged to recalculate contributions from the beginning of the year; fines and penalties are not charged

This position is set out by the Ministry of Finance of the Russian Federation in Letters dated December 14, 2017 N 03-15-06/83796, dated December 21, 2017 N 03-15-06/85550. The Letters discuss cases where an organization has lost the right to a reduced tariff due to exceeding the income limit.

Check if you are on the list of organizations required to submit a report on prices for building materials on the FSIS CA portal

Installed in 2016 Procedure for monitoring prices of construction resources, according to which organizations must provide the information necessary to formulate estimated prices for construction resources (Resolution of the Government of the Russian Federation of December 23, 2016 N 1452).

The obligation to provide this information is established for legal entities that:

• received notification of the need to provide such information;
• listed on the portal of the Federal State Information System for Pricing in Construction (FSIS CS);

For 2018, the list of legal entities (manufacturers, importers, lessees of railway cars, river, sea, and air carriers) who are required to submit data to determine the estimated prices of construction resources on the FSIS CA portal has already been approved.

You can check whether your organization must submit a new report on the FSIS CA portal

Child benefits and funeral benefits will be indexed by 2.5% from 02/01/2018

Statistical authorities published the consumer price growth index for 2017, it amounted to 2.5%. Note that growth was previously forecast at 3.2%. The final indexation coefficient for benefits will be established by government decree. We have already updated the “” memo for you, taking into account the benefit indexation coefficient of 1.025. New benefit amounts are implemented in ZUP version 3.1.4.164 (release date: 01/22/2018).

Question on 1C:8 - How to transfer an advance from one contract to another, both from suppliers and buyers?

How to transfer an advance from one contract to another, both from suppliers and buyers, in order to correctly take into account advances issued or received if there are funds remaining?

Regulatory regulation

When transferring an advance (overpayment) from one contract to another, the supplier and buyer sign an additional agreement to the old contract, where they agree that the advance (overpayment) “passes over” to the new contract.

The issue of transferring the advance payment and deducting VAT from the supplier, as well as restoring VAT from the buyer, is not fully regulated by law. When signing an agreement to transfer the advance to another agreement:

• the supplier has no reason to deduct VAT previously paid on the advance payment, since the advance payment was not returned to the buyer. VAT in such situations can be deducted if the conditions are met (paragraph 2, paragraph 5, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance was returned to the buyer.

This position of the Ministry of Finance of the Russian Federation is set out in. The Ministry of Finance proposes that the supplier accept VAT as a deduction on the transferred advance payment at the time of shipment under the new contract.

As for the buyer's position, the situation here is ambiguous. In our opinion, in this case, you can also be guided by the logic of the Ministry of Finance and consider the situation as a mirror of the situation for the supplier, i.e.:

• the buyer should not restore the VAT previously accepted for deduction under the old contract at the time of “transferring” the advance to another contract, because The obligation to restore VAT upon termination of the contract arises under the following conditions (clause 3, clause 3, article 171 of the Tax Code of the Russian Federation):
  • the contract is terminated (changed);
  • the advance was returned to the buyer.

Those. The obligation to restore VAT in respect of the advance payment under the new contract will arise at the time of shipment of goods (work, services) under it.

Transferring an advance from an old contract to a new one (accounting with the supplier)

The transfer of the advance (overpayment) from the old contract to the new one by the supplier is carried out by the document Debt adjustment type of operation Transfer of debt from section:

• Sales - Settlements with counterparties - Debt adjustment.

Filling out the document for the supplier is carried out as follows:

• Postpone — Buyer advances;
• Buyer (lender) – purchasing organization;
• New buyer – the same organization;

In the table section, click on the button Fill will be filled in automatically:

• Agreement– number and date of the old contract;
• Calculation document – the document on which the advance was received;
• Amount (Settlement Amount) – the amount of the advance that needs to be transferred;
• Account– the account in which the received advance was recorded – “Calculations for advances received.”

You must specify:

• New treaty — a new contract to which the buyer’s advance is transferred;
• New account– “Calculations for advances received.”

Postings according to the document

The document generates the posting:

• Dt 62.02/Counterparty/Old contract Kt 62.02/Counterparty/New contract – the buyer’s advance payment has been transferred from the old contract to the new one.

Transfer of advance payment from the old contract to the new one (accounted for by the buyer)

The transfer of the advance (overpayment) from the old contract to the new one by the buyer is carried out by a document Debt adjustment type of operation Transfer of debt from the section.