You will need
  • - the decision of General meeting of founders (sole founder shareholders) to increase the authorized capital and certificate of incorporation on registration of this change (for registration: the application form, the payment order with a Bank mark about payment of registration fee, a visit to the tax office);
  • or
  • - contract an interest-free loan between the founder and firm;
  • or
  • - agreement on grant aid between the founder and the firm.
The increase in share capital is the most cumbersome method of registration. First you need to issue the decision of General meeting of participants or shareholders or the sole solution, if the founder one, then amend to the register, that is, to apply to the tax with a completed application form and to pay the legal costs. Besides the bureaucratic red tape, the method is fraught with difficulty with the refund. It will have to either reduce the share capital (with the attendant bureaucracy) or to bring the founder from the participants.
If the founder plans to return the money at the first opportunity, the easiest variant of registration fee - conclusion between him and the firm of the contract an interest-free loan. Because the funds are borrowed, they don't need to pay tax. Don't have to pay taxes on the refund amount, and the founder: after all, he only gets his money back. And since the loan is interest free, the income question.
Lend to a private firm could only founder. This situation is absurd, even if he is a Director of the company. In this case, the contract is signed on both sides by one person, but he acts in different capacities, so nothing to complain about.
In a situation when the founder has no plans to withdraw the firm made money from circulation, it can make its contribution as grants. This procedure is made in the contract that have different names: in the financing agreement, decision or agreement on the financial help of the founder, the agreement on the provision of financial assistance etc. This option is good if the share of the founder in the Charter capital of the company exceeds 50 percent. If less, the company will have to pay these funds tax. Therefore, it is preferable in this case, the contract of gratuitous loan.