How to apply for the financial help of the founder

In case of shortage of funds or difficulties with the loan the company can save financial assistance from the founder. This leads to the fact that before the accountants and lawyers of the company raises the question of selection of optimal variant of process the transaction. The fact that the help of the founder can become for the company of another unnecessary financial losses.

Instruction

1. Enclose in writing by the founder of the loan agreement. The funds that the company receives a loan, even from the founder, are not included in the calculation of the company's revenues, which are taxed. Moreover, such a loan can be issued, without interest, which has the advantage compared with a Bank loan. According to the Ministry of Finance letter No. 03-02-07/1-171 dated 12.04.2007 of the year, tax inspectors have no right to credit additionally taxes on loan deals. The costs that the company paid at the expense of borrowed funds can be used to reduce income tax.
2. Apply for grant assistance from the founder, who owns more than 50% of the share capital of the company. In this case, on the basis of PP.11 paragraph 1 article 251 of the Tax code of the Russian Federation, donated funds will not be subject to income tax, and the expenses paid from these funds are included in the expenses for calculating the tax base.
3. Spend a contribution to the assets of the organization. There are a number of limitations. According to article 27 of the Federal law No. 14-FZ dated 08.02.1998 year, make deposits to the property is restricted to members of the LLC. The possibility of making contributions to the property should be spelled out in the Charter of the company. Finally, if the company wants to get rid of the income tax on this income to make a contribution should a founder with 50% of the share capital.
4. Increase the authorized capital. This version of the design of the financial help of the founder is the most time consuming as it is accompanied with many additional documents. The company can increase the authorized capital by additional contributions of members, and 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 of the year, the company is not subject to income tax on these contributions but is obliged to pay the tax on the increase in value of the share.