In the event of a shortage of funds or difficulties in obtaining a loan, the company can save financial assistance from the founder. This leads to the fact that the company's accountants and lawyers are faced with the question of choosing the best option for completing such a transaction. The fact is that the help of the founder can become another unjustified financial loss for the enterprise.
Instructions
Step 1
Sign a loan agreement with the founder in writing. The funds that the company receives on loan, even from the founder, are not included in the calculation of the company's income, which is taxed. Moreover, such a loan can be issued without interest, which has an advantage in comparison with a bank loan. According to the letter of the Ministry of Finance No. 03-02-07 / 1-171 of 12.04.2007, tax inspectors have no right to charge additional taxes on loan transactions. At the same time, the expenses that the company paid with borrowed funds can be used to reduce income tax.
Step 2
Apply for gratuitous assistance from the founder who owns more than 50% of the share capital of the enterprise. In this case, on the basis of clause 11, clause 1 of article 251 of the Tax Code of the Russian Federation, funds received free of charge will not be subject to income tax, and the costs paid by these funds are included in the composition of expenses for calculating the tax base.
Step 3
Spend a contribution to the property of the organization. There are a number of limitations here. According to Art. 27 of the Federal Law No. 14-Fz of 08.02.1998, only members of the LLC can make contributions to the property. The possibility of making contributions to property must be spelled out in the company's charter. And finally, if the company wants to get rid of income tax on this income, then the founder must make a contribution with 50% of the share in the authorized capital.
Step 4
Increase your authorized capital. This option for registering financial assistance from the founder is the most time consuming, as it is accompanied by many additional documents. An LLC can increase its authorized capital through additional contributions from its participants, and a JSC - through the placement of additional shares. According to the letter of the Ministry of Finance of the Russian Federation No. 07-05-06 / 86 dated 09.04.2007, the company is not subject to income tax on these deposits, but is obliged to pay tax on the increase in the value of the share.
