Companies and entrepreneurs interact with each other on the basis of agreements concluded between them. As a result of such agreements, business entities must fulfill obligations. When one of the partners violates the agreement, arrears arise. Existing rules in accounting and in tax accounting require that the company also take place, as well as accounts payable.

The current regulatory documents on the regulation of accounting require that it reflects information that corresponds to reality.

After a certain time, the chance to return overdue receivables is reduced to zero. Therefore, it would be wrong to show it as part of the company's property, since the principles of accounting for reliability and compliance will be violated.

However, the company does not have the right to simply write off the debt. If this happens, this leads to the income of the company, which is associated with additional taxes.

The same situation is with accounts receivable. If it is written off without existing grounds, then these amounts cannot be included in the expenses recognized for taxation, which means that it is impossible to reduce the tax liability.

Civil law determines that after three years, debts can be recognized as bad, so the organization gets the right to write them off.

It must be taken into account that the period limitation period may be interrupted for the reasons listed in the legislation. Also, do not forget about the existence of a statute of limitations - 10 years from the date of its occurrence.

To determine the moment from which the calculation of the limitation period should begin, it is imperative to take into account contracts, primary documents (invoices, acts, payment orders, etc.), on the basis of which the debt arose, as well as acts of reconciliation of mutual settlements.

Attention! In addition, it is allowed to write off the debt before the expiration of the period specified by law. This situation occurs when the partner ceases to exist. For example, when a legal entity is liquidated and it is excluded from the Unified State Register of Legal Entities.

The legislation provides for a procedure for the creditor to release the debtor from paying the debt. This is also the basis for debt cancellation.

To resolve financial issues, sometimes one of the parties needs to confirm the fact that it has the ability to freely dispose of its in cash. To do this, she needs a certificate of no debt. The presence of such a document may be required for both legal entities and individuals.

Why do citizens need help?

As you know, when making various kinds of transactions, the parties are forced to collect a huge number of documents confirming their authority and financial condition.

These papers act as a guarantor and give confidence to the opposing party in the legality of the operation.

Otherwise, the agreement may eventually be invalidated and canceled. Certificate of absence of debt is one of the most important documents of this kind. Individuals may need it when resolving issues related to:

• real estate;
• tax law;
• privatization;
• citizenship;
• ownership.

For example, a citizen is going to apply for a mortgage on an apartment. In this case, it will be necessary to confirm that he has no debts for property tax. Or, for example, a transaction for the purchase (sale) of an apartment is drawn up. No notary will accept documents for consideration if the seller does not provide a certificate confirming the fact that he does not have any outstanding utility bills. Otherwise, the debt will automatically pass to the buyer, and this is unacceptable.

No debts for legal entities

Enterprises and companies also need a certificate of no debt. It is one of the ways to confirm the positive payment characteristics of this business entity. Such a document may be needed as confirmation of the absence of debts:

• on taxes to the budget;
• to a pension fund;
• on insurance contributions to various off-budget funds;
• on customs payments, penalties, interest and other economic sanctions;
• on wages and so on.

Anyone may need such a document:

1. Investors at the time of making a decision on a future partnership. Thus, they try to minimize the risk regarding their financial investments.
2. Another company at the time of the transaction.
3. Banks before making a decision on issuing, closing or early repayment of a loan.
4. To the enterprise itself in the course of its economic activities, as well as when participating in tenders or simply to confirm the correctness of its own calculations.

Legal entities often have to apply to various structures, where it is necessary to somehow confirm the validity of their intentions, and for this there must certainly be a certificate of no debt.

Forms of information provided

The form of the certificate of no debt depends on which authority it is issued.

Some structures are simply limited to a document containing information that confirms that a particular person has fulfilled his obligations to transfer certain payments.

From it it is impossible to draw a conclusion about a possible arrears or use it as confirmation of its absence. However, a number of structures present such documents in a predetermined form recommended for use.

It is approved by a separate resolution or order of the relevant governing body and is binding. Such unified documents have been developed by the Federal Tax Service, EIRC, PFS, FSS and other services. Considering each of them separately, one can notice a general pattern in the presentation of information. Help usually contains:

1. Number, date and name of the document by which it was approved.
2. The name of the document itself (help).
3. Information about the service (organization) that issued the document. It can be replaced by a corner stamp.
4. Information about the person to whom the certificate is provided.
5. Information about the absence (presence) of debt as of a specific date or for a certain period.
6. The addressee is indicated, that is, the one to whom the certificate is provided.
7. Signature of the person responsible for compiling the document.
8. Seal of the organization that issued the document and date of issue.

No tax debt

To confirm the timely payment of contributions to the Federal Tax Service, a certificate of absence is issued tax debt. Most often, it is ordered by legal entities if necessary:

• carrying out the reorganization of the company or its complete liquidation;
• transfer of the subject to another tax company;
• at the initiative of the organization itself to confirm payment data, participate in various tenders or competitions, as well as to draw up business plans;
• applying to the bank with a request for the provision of services;
• in other cases provided for by law.

The certificate is issued upon a special request, which the taxpayer submits to the appropriate service personally or sends by mail. The document is drawn up as of a specific date in accordance with the desire of the customer. If the request does not contain a specific date, then it is drawn up at the time of its registration with the tax office.

Certificates of absence of tax arrears can be received by both individuals and legal entities. For large companies, since the end of 2012, a new procedure for the formation and provision of such certificates has been introduced. In accordance with it, a single document is issued, which indicates the presence (absence) of debt to tax service parent company and all its structural divisions(branches). And to specify the information provided, it contains the code of the very inspection where there is such a debt.

What should a certificate of no debt look like?

A sample certificate of no debt is approved by the governing body of the relevant service. Typically, such a document is issued on paper with the original signature and seal. But some services, keeping up with the times, make the possibility of obtaining help more accessible.

So, for example, in accordance with the latest changes in 2013 in tax legislation, such a document can also be provided in electronic form. It does not contain specific amounts, but only indicates whether the taxpayer has currently fulfilled his direct obligation to pay contributions or not.

As a rule, the certificate is drawn up on a regular sheet of A4 format. First, in the upper right corner, the “KNKh code” is indicated. Then the name and number of the document are written below in the center. The following is information about the taxpayer. After that, the date is indicated as of which information is provided and a note on the presence (absence) of debt. Then comes the name and code. tax authority and at the very end the signature of the responsible employee.

Rules for obtaining documents

Obtaining a certificate of no debt is not difficult. It can do like entity as well as the ordinary citizen. You must first make a request and send it to the appropriate authority at the location (for enterprises) or at the place of residence (for individuals). There is no unified request form. There is only general order presentation of information taken as a model. Such a request is written in the form of a simple statement:

1. First, at the top right, the details of those to whom and from whom it is directed are indicated.
2. On the left is the date and outgoing number (for the organization).
3. A little lower in the center, the word “request” is written and its purpose is indicated.
4. Next comes a phrase asking for data on a specific number. If it is not specified, then the information is provided at the time of registration of the request.
5. Then comes the signature of the head of the company, certified by the round seal of the enterprise.
6. At the very bottom left, information about the artist is indicated.

Such a request will usually be answered within 10 business days. Other authorities have their own deadlines for providing data.

One of the most common accounting documents - debt accounting statement, as well as its write-off. Consider its main types and examples of filling.

Form and types

Any debt relief bookkeeping- this is a kind of additional explanation in order to make the appropriate entries in the accounting and write off the "hanging" amounts.

The most important thing is that the mandatory form of this document is not established by law. Therefore, it is desirable to develop debt statement sample and attach it to accounting policy enterprises. It's pretty simple. As a rule, only textual information is included in this help, so you should not bother with a complex structure and even a tabular form.

Keep in mind that it should include:

• full information about the debt (number of the contract, links to the "primary", etc.);
• calculation of the statute of limitations.

Usually debt accounting statement formed on the basis of the results of the inventory. It can both state the fact of the presence or absence of a particular debt, and contain an indication of its cancellation.

The inventory is carried out on the basis of Art. 11 Law<О бухучете˃ № 402-ФЗ. Причем иногда без ее проведения не обойтись.

Mandatory inventory counts are listed in:

• paragraph 27 of the order of the Ministry of Finance of July 29, 1998 No. 34n;
• paragraph 22 of the order of the Ministry of Finance of December 28, 2001 No. 119n.

In practice, the following types can be distinguished:

1. accounts receivable accounting statement;
2. accounts payable accounting statement.

Legal basis

The main task of accounting in the framework of the inventory of obligations is to correctly determine the limitation period for a specific debt. Since this directly affects the accounting, as well as the final amount of tax payments. Therefore, to avoid mistakes, keep a guide to chapter 12 of the Civil Code. It highlights the main issues of statute of limitations. Recall that the total period is 3 years (Article 196 of the Civil Code of the Russian Federation).

How to write off a creditor

Let's assume that on March 30, 2017, Guru LLC conducted an inventory of settlements with counterparties, as a result of which an accounts payable to Septima LLC in the amount of 145,000 rubles was revealed. The statute of limitations for it expired on March 13, 2017.

Here is an example sample statement of accounts receivable for this situation:

LIMITED LIABILITY COMPANY "GURU" ACCOUNTING INFORMATION No. 24 DATED 03/30/2017 ABOUT WRITTEN-OFF OF PAYABLES As a result of the inventory of settlements with counterparties on March 30, 2017, accounts payable to Septima Limited Liability Company (TIN 7722123456, KPP 772201001, address: Moscow, Shosseynaya st., 7, building 9) were revealed, for which the limitation period (Inventory act of settlements with buyers, suppliers, other debtors and creditors dated March 30, 2017 No. 2-inv). This debt arose under the contract for the supply of goods dated April 25, 2014 No. 63-P. Clause 3.8 of the said agreement sets the payment deadline – until March 15, 2014 (inclusive). The amount of the debt for the delivered goods is 145,000 rubles, including VAT - 26,100 rubles. Thus, accounts payable in the amount of 145,000 rubles are subject to inclusion in non-operating income for income tax for the 1st quarter of 2017 on the basis of paragraph 18 of Article 250 of the Tax Code of the Russian Federation and written off in accounting. Chief Accountant ____________ Shirokova ____________ / E.A. Shirokova/

Almost all enterprises in their direct business activities are constantly faced with such a concept as "debt".

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It comes in two varieties:

• creditor;
• accounts receivable.

In the first case, the organization has debts to other companies, institutions, for example:

• to counterparties under concluded agreements for which the limitation period has not expired;
• on unpaid taxes and fees to various state bodies;
• on enforcement proceedings initiated by a court decision, etc.

If it is not repaid within the documented period, then it goes into the category, which sometimes entails quite unpleasant consequences: fines, penalties, forfeits, etc.

If for ordinary contractual obligations their amount can be agreed in correspondence or negotiations, reduced in court on the basis of the articles of the civil code, then the penalties awarded by state bodies are larger and rarely reduced.

If, on the contrary, someone has to pay money in favor of the company, then in the accounting department such debts are listed as receivables. Legal entities, individual entrepreneurs, citizens can recover it in court or achieve voluntary repayment through negotiations, sending letters, claims, pre-arbitration reminders and in another way and method that does not contradict the law.

Firms, regardless of their organizational and legal form, must reliably know about receivables and payables in order to function normally and conduct their business activities. Such importance is manifested in the fact that it is possible, through imprudence, to miss the limitation period for large sums of money and lose the right to collect them. This can result in significant losses for the company. However, the court may restore the missed period, but if the reasons are recognized as quite valid.

What is this document for?

To begin with, it is worth clarifying that documents of this kind are drawn up by the business entity itself. Usually they are necessary for the court so that you can easily confirm or refute the presence or absence of debt obligations. Many judges like this approach of creditors to the case.

So, for example, the plaintiff (obligation creditor), if he has an accounting certificate about the presence of receivables in front of him, can attach it to the statement of claim as confirmation of his claims. For a judge, such a document can become very important and indisputable evidence when making a fair and reasoned decision.

Of course, the defendant can challenge it, stating, for example, that the certificate was signed by unauthorized citizens. That is why it is very important that it be properly executed and signed by those persons who have every right to do so.

These may include, in particular:

• a person who is indicated in the information from extracts from the Unified State Register of Legal Entities as acting without a power of attorney on behalf of a legal entity;
• an employee to whom the company has issued a power of attorney for the right to sign such documents. It is desirable that the principal specifically prescribes the essence of the powers in order to avoid conflict situations. Such persons are usually chief accountants, financial directors, executive directors, etc.

This rule should be observed, since the situation with the need to present certificates may arise suddenly, and there will be no time to redo them, or the signatories will not be in their place due to, for example, dismissal, annual paid rest, time off and for other reasons.

Is a special form required?

According to experts, such a certificate is not something mandatory for organizations of any form of ownership. And the tax authorities are not entitled to refuse to accept financial statements if a certificate of receivables is not attached.

If, however, tax officials nevertheless refused to accept accounting documentation due to the lack of a certificate, then such a decision can be appealed to higher authorities or in court. If you have doubts that the actions of the state body will be aimed at refusal, then you can try to send the accounting statements by mail.

In practice, a unified form is usually used, which has the details "INV-17". Many are interested in the question of where you can get such a form. It can be downloaded at any time from resources on the Internet. It is not difficult to fill out and is understandable to all accounting staff. This form was approved by the State Statistics Committee back in 1998 and is still in use today.

Sample statement of receivables

For the court, for example, you can use another sample certificate.

At its core, it contains the same information as the previously specified unified form:

• name of the organization with an indication of the legal form (LLC, CJSC, PJSC, JSC, etc.);
• an indication of the place to which such a document is sent, for example, the Arbitration Court of the corresponding region of the Russian Federation, a higher or parent organization that collects information about debts;
• date of drawing up such certificate;
• the name of the organization that has a debt to the enterprise that draws up the certificate;
• the basis for the occurrence of debt (contracts, acts, invoices, etc. documents);
• date of formation of receivables;
• signatures of members of the commission that carried out the relevant inventory.

Such a commission, based on practice, may include:

• CEO of the company;
• Chief Accountant;
• other employees of the accounting department;
• financial director of the enterprise;
• employees of the financial department and other competent persons in this matter.

A certificate of receivables can be drawn up not only for judicial and tax authorities. It can also be requested by the higher structure of the enterprise in order to have an idea about the activities of its unit. This is usually the case in many holding organizations that report to one parent company.

Help may contain other information, more complex, but very important. This may be information about the movement of bills. To do this, you need to fill in the appropriate section of the document or columns in the program.

If there is a need to write off receivables for financial results, then this should also be contained in the certificate. The more information there is in the accounting document, the better. Such a certificate may be useful, therefore, for numerous purposes, and not just for the court.

What is a debt inventory and how is it carried out?

Such a procedure as an inventory of debts is the collection and analysis of financial information in order to clearly understand what debt is owned by the enterprise, as well as which legal entities and citizens are its creditors.

It is carried out in relation to:

• settlements with counterparties under various contractual obligations;
• debts to the tax office, as well as to the pension fund and other off-budget funds of our state for mandatory payments;
• settlements with employees working in the company for wages, vacation and other payments;
• other monetary obligations, for example, with accountable persons.

Before starting the inventory process, the head of the company must perform predetermined actions:

• issue an appropriate order to start such a process;
• appoint a competent commission on this issue, which will verify the accuracy of accounting information.

Based on the results of the work of the commission, a certificate is drawn up, in which those debts for which the statutory limitation period has expired, undocumented debt can also be taken into account. It is very useful to carry out an inventory and draw up an appropriate certificate before submitting financial statements to the tax service.

Reconciliation acts

Very often, acts of reconciliation of mutual settlements are signed between companies. They have a certain form and must be certified by identified persons of the parties. This is important, since civil law in codes and by-laws establishes that such a document can be recognized as recognition by the parties of their debts if it bears the signatures of those who have the right to put them. This is usually the head of a legal entity, because such a right is granted to him by the legislator.

There are mixed opinions about the signature of the chief accountant. However, the courts reduce their position to a greater extent to the fact that the authority of such an employee should be spelled out in a power of attorney or an officially issued job description.

Reconciliation acts are good because they contain information about the debt and the reasons for its occurrence.. The commission during the inventory does not need to look for contracts and primary accounting documents for a long time. Information from the acts can simply be transferred to the certificate.

Supporting documents

To collect a debt, one certificate is not enough. It is very important that the company has documents confirming the debt.

Usually, they are attached to the certificate in the form of duly certified copies:

• contracts for the supply, contract, performance of work, etc.;
• certificates of acceptance of work performed or quality services rendered signed between contractors;
• on the acceptance of goods;
• waybills;
• acts of reconciliations of mutual settlements;
• documents on offsetting amounts;
• debt restructuring agreements;
• contracts for the assignment of the right to claim (cession), etc.

Without such documentation, the court may not accept a certificate of receivables as reliable and admissible evidence. Or, the above documents can be requested additionally. But for this reason, the litigation may drag on for a longer period. And this is not very good for companies that want to quickly receive the money due to them.

In order to be able to defend their interests, the organization needs to maintain control by creating and filling out a certificate of receivables according to the model.

(DZ) represents the amount of debts and obligations of third parties to the enterprise or organization (creditor). Debtors (debtors) are obliged to repay the debt in accordance with the agreements. If this does not happen, the organization must apply for the protection of interests in court.

According to DZ - the period during which the creditor has the opportunity to write a statement of claim to the court to protect their interests. The total value is usually 3 years. This means that after this time the debt is considered uncollectible and cannot be repaid. The countdown begins not from the moment the debt obligations arise, but from the end of the deadline for repaying the debt under the terms of the contract.

In order for the court proceedings to go faster, it is recommended to seek help from specialists in the field of recovering DZ. A lawyer can act on behalf of a company under a contract. The process and the final decision sometimes takes months.

It should be noted that there are factors under which this period is interrupted. Among them are:

• creditor sued
• the debtor has partially repaid the debt
• the debtor requested a deferment
• the debtor acknowledged the debt

The company must necessarily control the debtors and monitor the status of the debt. Bad debts are debt obligations that are not fulfilled for more than 90 days.

The procedure for conducting remote sensing on video:

What are the grounds for debt relief?

The following are considered grounds for debt relief:

• bankruptcy of the debtor
• inability to locate the debtor
• death (if we are talking about an individual)
• liquidation of the company (if we are talking about a legal entity)

Also, the debt is recognized as uncollectible if the impossibility of its satisfaction is established by the decision of the bailiff.

A large organization that cooperates with a large number of people and other companies often finds accounts receivable. Bad debts are accounted for and written off in order to reduce the tax burden on income.

Accounting write-off DZ

Accountants are responsible for writing off accounts receivable. The procedure follows a certain algorithm. The following actions are performed:

You can write off only those debts that cannot be collected. The inventory act is accompanied by documents indicating the reality of the transaction, and papers confirming the debt is bad (a bailiff's decision is suitable).

In accounting, the responsibilities of the company necessarily include the compilation of a specialized reserve of doubtful debts. Organizations are required to keep debt relief papers for 5 years. After this period of time, the debt is considered to be finally written off.

Tax accounting write-off of DZ

When conducting tax accounting, the creation of a reserve for doubtful debts is considered an optional procedure. If there is no reserve, then the debt is written off for non-operating expenses. If it is available, then the write-off of remote control is carried out at the expense of the reserve.

The ability to write off the costs of DZ, which cannot be recovered, is available only to companies that calculate the tax liability on profits on an accrual basis. Organizations that keep records in another way cannot do this.

How is the write-off confirmed?

Confirmation of debt cancellation is carried out by the management of the organization. The head issues an order to liquidate the debt. Write-off is carried out on the basis of papers provided by an accountant or financial specialist. The tax service carefully checks the written-off debts. In order to avoid problems, it is required to write off strictly according to the regulations.

Video on how to collect receivables:

Conducting a debt check

The company should regularly check the DZ when creating reports. As a rule, verification is performed during the inventory of debt. Obtaining information is necessary to assess the property and financial situation, determine the amount of free cash, and take measures to control debts.

Most reports are preceded by a due diligence check. It should be noted that the rapid increase in DZ indicates the unreliability of counterparties or a significant increase in unreasonable expenses.

When checking, an information paper about remote sensing is compiled. It can be compiled for internal or external use. The document is created and filled out according to a sample or in a free form.

Remote sensing help functions

Help for internal use is used for reporting. With its help, the monitoring and evaluation of the current situation of the organization is carried out. Paper intended for external use is attached to the statement of claim and is used in court proceedings.

Also, paper can be compiled at the request of other persons and government agencies. The data can be used to value existing assets. Often, insurers and other creditors request a certificate.

When using a sample, there are no problems with compiling a document. An experienced accountant, with access to all the data, takes very little time to draw up a certificate.

Legal basis

The legislation does not provide recommendations on the choice of a specific form of a certificate for reflecting remote sensing. When compiling, you can use different samples depending on the goals and objectives. Most often, when drawing up a document, the INV-17 form is used. Ultimately, the paper should reflect detailed information about the remote control, the reporting period, the amount of obligations and other nuances.

The certificate is always compiled by the organization itself for internal or external use. The organization can use its own sample certificate, which is created from scratch or built on the basis of an existing form.

Classification of certificate forms

Typically, classification is carried out based on the purpose of the paper. The document can be used in the following cases:

• to create puffiness
• to provide information about the current accounts receivable for other persons
• in litigation

The plaintiff, who attaches to his claim a certificate of DZ, significantly increases the likelihood that the requirements specified in the claim will be satisfied by the court. The certificate acts as one of the documents that confirms the existence of debt obligations of the defendant to the plaintiff.

Regardless of the purpose of creation, the universal INV-17 form can almost always be used for compilation. The template is freely available, so everyone can use it.

Rules for issuing a certificate

The main design rules include:

For internal use, a document may be drawn up, which additionally includes information on accounts payable. Such a paper will provide more data on the financial condition of the company, its assets and debts.

Compilation Instructions

In order to properly issue a certificate, it is advisable to draw it up according to a finished sample. Separate thematic blocks are filled in the template. The paper must contain the following information:

The data of persons responsible for compiling the certificate are also indicated. If necessary, an additional column is created in which special labels or individual comments can be placed. In addition to signatures, the seal of the organization is put on the certificate.

Sample document

When compiling, you can use the following example:

How to get a

As a rule, a senior economist or financial director of the company is engaged in compiling a certificate. The organization can use the third-party help of specialists in creating reports and compiling certificates of remote sensing.

Inside the company, the paper is filled out when compiling reports or at the request of management. Supervisory and supervisory authorities are not entitled to require the provision of a certificate of remote sensing on a mandatory basis. If desired, the organization provides paper on a voluntary basis.

Features of filling in a litigation

In the certificate, which will be used in court proceedings, it is recommended to additionally indicate the following information:

• detailed details of your own company
• date of compilation
• manager's signature

Information about the place of destination (name of the court) is sometimes additionally added to the paper for the court. Signatures of members of the commission that conducted the inventory may also be required.

Help duplicates information from reporting, providing data in a compressed form. Properly drawn up paper will help to count on receiving a positive decision in a dispute related to debt collection.

Large companies are advised to have their own lawyer on staff in order to resolve debt problems as quickly as possible. The statement of claim must clearly reflect the requirements of the organization and refer to the available documents confirming the debt to the plaintiff.

Supporting papers for filing a lawsuit

Only a certificate of DZ is not enough for the court to take the side of the plaintiff. The following documents must be submitted along with the claim:

• contracts concluded with a counterparty (delivery of goods, provision of services, etc.)
• invoices
• signed acts
• invoices

It is the documents confirming that the company has provided certain services to the other party or transferred the goods that play the most important role in debt collection.

After receiving a positive result, the federal bailiff service is engaged in the execution of the court decision. If the debtor refuses to fulfill its obligations under the contract, it is recommended to try to resolve the issue in court as soon as possible. It is desirable that all actions be performed within a period of up to 1 year, when the debt is still considered problematic, and not hopeless.

Certificate of remote sensing is an important paper that is necessary for both internal and external use. Drafting a document does not take much time. There are no strictly regulated samples, but it is recommended to use common and unified templates.

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