Payment for services is made in cashless form by transferring funds. Non-cash payments What is it?

3.1. Payment under this Agreement is made by the “Customer” by depositing funds into the bank account or to the cash desk of the “Contractor”.

3.2. The cost of work on the manufacture and installation of the “Product” under the Agreement is: ______________________________ _____________________________________________________________________________________ (amount in words) rubles.

3.3. Payment is made in 3 stages:

Stage 1: conclusion of the contract, visit of the surveyor, approval of the sketch of the “Product” and components - the “Customer” pays a deposit in the amount of _____________________________________________ rubles. The “Customer” pays the deposit upon conclusion of this agreement. If the “Customer” subsequently refuses the services of the “Contractor,” the deposit will not be returned.

Stage 2: manufacturing the “Product” and delivering it to the “Customer” - the “Customer” pays an advance in the amount of_____________________ ___________________________________________________________________ rubles. The “Customer” pays the advance upon delivery of the product and other materials to the “Customer” address.

Stage 3: dismantling of the “Customer’s” old windows and balcony glazing, installation and assembly of the “Product”. The “Customer” makes the final payment and pays the “Contractor”___________________________________________ ______________________________________________________ rubles.

3.4. Upon fulfillment by the “Parties” of the contractual obligations specified in clause 1 of this agreement, the “Parties” sign the final Certificate of Completion of Work. In the absence of written claims, and the Parties fulfill the obligations of clause 3 of the Agreement, the Certificate of Work Completed is considered signed after 3 calendar days from the period specified in clause 4.3 of the Agreement.

3.5. In case of delivery of the “Product” (without installation work performed by the “Contractor”), the “Customer” undertakes to make the final payment under the Agreement to the authorized person of the “Contractor” or to the bank account of the “Contractor” on the day of delivery.

Deadlines

4.1. This agreement comes into force from the moment the Customer pays the 1st stage (deposit) in accordance with clause 3.3, and is valid until the Parties fully fulfill their mutual obligations.

4.2. Delivery of the finished “Product” (2nd stage) is carried out from “___” _________________201__.

by “___” _________________201__

4.3. Installation of the finished “Product” (3rd stage) is carried out from “___” _________________201__.

by "___" _______________201__

5. Delivery of the “Product” and installation work

5.1. The Customer can change the deadlines for completing the work specified in the appendices to the Contract only by agreement with the Contractor by notifying him in writing 3 (three) business days before the start date of the work.

5.2. Delivery of the Product (without installation work by the Contractor) includes: transportation of the Product to the place specified in clause 1.5 of the Agreement, rigging work for loading and unloading, carrying the Product to the entrance (without lifting to the floor).

5.3. From the moment of delivery of the “Product” and components, the “Customer” assumes responsibility for the risk of their accidental destruction and loss.

5.4. If the measurements of the openings were made by the “Customer” independently, and the dimensions of the “Product” produced according to these dimensions do not correspond to the dimensions of the openings into which the “Product” should be installed, the “Contractor” has the right to refuse to perform the work specified in paragraph. 5.7 Agreements. In this case, the Customer undertakes to pay the “Contractor” the amount in accordance with the 2 stages of payment specified in clause 3.3 of the Agreement in full.

5.5. When self-pickup of the “Product”, the “Customer” loads and secures the “Product” on transport on its own and at its own risk.

5.6. If the Customer violates the conditions of clause 2.3.2. Agreement, the Contractor has the right to suspend the fulfillment of obligations under the agreement until these conditions are fulfilled by the customer in full. In this case, claims regarding the delivery time of the “Product”/work completion will not be accepted.

5.7. The work includes:

Dismantling (removal of old structures from the opening, without guaranteeing their preservation);

Installation of the “Product” in the finished opening;

Insulation of installation joints with polyurethane foam along the perimeter of the “Product” inside the premises specified in clause 1.5 of the Agreement;

Adjusting and checking the performance of the “Product”;

Finishing of slopes, i.e. installation (installation) of plastic panels inside the premises specified in clause 1.5 of the Agreement (provided that it is ordered by the “Customer” and agreed with the “Contractor” in Appendix No. 1 to the Agreement).

5.8. Unless otherwise provided in the Appendices to the Agreement, the subject of this Agreement does not include work on:

Lifting the “Product” and components to the “Customer” floor in the absence of a freight elevator;

Closing the installation seams (when installing windows from the street/when installing balcony glazing from the inside) along the perimeter of the openings;

Finishing of assembly seams (trimming, leveling the seal, etc.);

Plastering the installation joint under the window sill;

Installation of old drainage systems;

Removal of dismantled structures and construction waste from the work site.

One of the most important points of each transaction is the point devoted to the procedure for making payments for this transaction. As a rule, in practice, payments are made in cash. The parties to the agreement have the opportunity to provide for both cash and non-cash payment options. Another option for carrying out calculations may also be provided.

Monetary form of settlement under the agreement

When concluding an agreement that provides for a cash settlement option, partners should pay attention to some important aspects. First of all, these are the terms of payment. The amount that one party must pay to the other must be indicated in rubles, since this particular currency is legal tender and is subject to use throughout our country (Article 140 of the Civil Code of the Russian Federation).

Of course, this does not mean that foreign currency has no place in the text of the agreement: the parties can provide that payment is made in rubles in an amount equivalent to some other foreign currency. In such a case, the amount to be paid in rubles is determined based on the official exchange rate on the day of payment. As for the use of foreign currency during settlements, this is possible only in cases provided for by law.

The Civil Code of the Russian Federation states that payments between companies, as well as payments between individual entrepreneurs, must be carried out in non-cash form (Article 861, clause 2). Settlements between these entities can also be made in cash, if the settlement limit of 100 thousand rubles within the framework of one agreement is not violated.

Calculation of legal interest

Art. has been in force for more than a year now. 317.1 of the Civil Code of the Russian Federation, according to which the creditor has the opportunity to demand interest from the debtor for the use of money, even if such a clause is not specified in the terms of the agreement. This article makes it possible to collect interest even on those transactions whose conditions were fulfilled on time. If the parties have not provided for the amount of accrued interest, then the Central Bank refinancing rate is taken as the basis

When applying this article, some difficulties may arise during the execution of a contract with deferred payment. Buyers in this case may be required to pay interest, and sellers may include the amount of interest in the cost of the purchased goods. Of course, this article can not be applied by including in the text of the contract a clause according to which this article does not apply between the parties.

Cashless payments under the agreement

As already mentioned, most often settlements between companies, as well as between individual entrepreneurs, are in practice carried out in non-cash form. This form of settlement is carried out through financial organizations (banks and credit organizations) in which an account is opened in the name of the counterparty (Article 861, clause 3 of the Civil Code of the Russian Federation). This is the most common and easiest way to make calculations. However, there are no restrictions regarding the amount of settlements.

The transfer of funds to the account of the counterparty can be carried out using a payment order, letter of credit, collection or check. But in practice, as a rule, payment orders are used. The parties may also use other forms of settlements that are provided for by current legislation.

For example, the Federal Law “On the National Payment System” introduced the concept of electronic money. Electronic money is becoming increasingly popular today. Citizens of our country have the opportunity to use various electronic wallets with quite wide capabilities, which can be used both when making purchases on the Internet and when concluding other transactions.

Cash payments

Sometimes this form of payment is more attractive. For example, this form of payment is used in cases where the price of the purchased product is relatively low. But when making cash payments, you need to remember some restrictions.

In particular, it is legally established that the amount of cash payments cannot exceed 100,000 rubles. This restriction is established for commercial entities - companies and individual entrepreneurs. At the same time, the limit established by law must be observed for each transaction separately. Sometimes in practice the parties prefer to make cash payments, and if the amount of the agreement exceeds 100,000 rubles, they enter into several similar transactions for an amount not exceeding 100,000 rubles. But it is not recommended to do this, since the court may later recognize these transactions as one.

There is such judicial practice. In particular, by resolution of December 3, 2008 No. A72-3587/2008, the FAS of the Volga District recognized the fact of concluding several separate transactions (5 in number) that did not comply with the will of the parties, which was not aimed at concluding five separate transactions. The court concluded that, in fact, the parties entered into only one transaction, the amount of which exceeded the limit established by law for cash payments. Because of this, one of the parties to the transaction was held liable on the basis of Art. 15.1 Code of Administrative Offenses of the Russian Federation.

You should also be aware that the above limit also applies after the expiration of the contract. For example, if the supply agreement provides for the payment of a penalty for late payment, then the limit of 100,000 rubles also applies to the amount of the penalty that was paid after the expiration of the transaction.

When making payments in cash, all companies and individual entrepreneurs must also use cash register equipment (CCT). Accordingly, when making cash payments, you must issue a check using a cash register. An exception to the general rule are cases where a company or individual entrepreneur is not required to use cash register due to the specific nature of the activity they carry out, their location or a special tax regime.

Depositing cash into the cash register and withdrawing it from the cash register must be documented with cash documents. A company that accepts cash must take into account the fact that cash can only be kept in its cash register up to a specified limit. At the same time, each organization sets the cash balance limit independently on the basis of current legislation. Funds that exceed the established limit must be deposited with the bank after the end of the given business day. For exceeding the established limit, an official or individual entrepreneur may be held accountable.

If one of the parties to the agreement is not a resident of our country, then the parties must take into account the fact that payments under such an agreement are considered foreign exchange and must comply with the requirements of foreign exchange legislation. In particular, current legislation obliges foreign exchange transactions to be carried out only using bank accounts.

Other methods of settlement under the agreement

In accordance with Art. 408 of the Civil Code of the Russian Federation, the obligation is terminated after its fulfillment in the proper manner. Accordingly, when the parties to the agreement fulfill all the conditions stipulated in it, the legal relations that arose between them on the basis of this agreement will be terminated.
But an obligation can be terminated not only through its proper performance. Other ways to terminate obligations include:

• compensation;
• test;
• innovation.

These grounds for termination of obligations are mainly related to payment for property or work and services. Let's discuss each of them in more detail.

Compensation. On the basis of a bilateral agreement, an obligation may be considered terminated by providing compensation in exchange for performance. We can talk about compensation in cases where, for example, a party to a contract provides the other party with property of equal value instead of money (for example, a computer).

The compensation agreement is drawn up in simple written form, even if real estate is transferred as compensation. In this case, the agreement must necessarily indicate information about the obligation that is terminated by transferring the compensation, as well as the cost and period of transfer of the compensation.

When concluding such an agreement, the parties must take into account the fact that the initial obligation terminates not from the moment this agreement is signed, but from the moment the compensation is transferred. In addition, it is also necessary to take into account the fact that when the compensation is transferred, the initial obligation is terminated completely (this also fully applies to the payment of the penalty), even if the value of the compensation is less than the amount of the obligation, of course, unless otherwise provided by agreement of the parties.

Test. This basis for termination of obligations is provided for in Art. 410 of the Civil Code of the Russian Federation. In accordance with this article, the obligation is terminated by offsetting a counterclaim and a similar claim. In this case, the obligation may be terminated either completely or partially.

Let's give an example. Several agreements may be concluded between the parties, for example, a rental and supply agreement. One party is a supplier and a lessee, i.e., has arrears in paying rent, and the second party, respectively, is a tenant and a buyer, i.e., has an arrears in payment based on the supply agreement. Suppose the first party owes the second 20,000 rubles, and the second party owes the first 15,000 rubles. In this case, obligations can be terminated by offset. In this case, the obligation of the second party to pay 15,000 rubles will be completely terminated, and the obligation of the first party will be partially terminated: in this case, the first party will have to pay the second 5,000 rubles.

The set-off is a unilateral transaction, and the law does not require it to be in writing. But at the request of the parties, the set-off can also be made in writing. Those claims related to compensation for harm caused to health, collection of alimony, and lifelong maintenance are not subject to offset.

If there are no above restrictions, then offset is possible if the parties complied with the following conditions:

• the claims that are subject to offset are counterclaims;
• these requirements must be uniform;
• the deadline for fulfilling obligations has already arrived or does not need to be specified.

Novation. Novation can be defined as an agreement between the parties to a contract, on the basis of which the original obligation is replaced by another obligation, which provides for a different subject or method of performance.

Let's give an example. The parties entered into a sales agreement, but subsequently a novation agreement is concluded and the original obligation is replaced by a loan obligation. In this case, the former buyer becomes the borrower, and the former seller becomes the lender.

The novation agreement must be concluded in simple written form and contain information about the original obligation that is terminated and the new obligation arising between the parties. In this case, the obligation to pay the penalty is also terminated by novation, unless otherwise provided by the agreement concluded between the parties.

Non-cash payments are a special type of payments that do not use cash. All payments are made by transferring funds from account to account in credit institutions or, for example, by offsetting mutual claims. Initially, they were introduced to facilitate and accelerate capital turnover, as well as to reduce the amount of cash. The circulation costs associated with cash also decreased. Government institutions also promote non-cash payments for the reasons listed above (increasing the speed of cash turnover plus saving on their maintenance).

Cashless payments and payments

The very first non-cash settlements and payments were settlements and payments using checks and bills. Afterwards, clearing houses were introduced - organizations that carry out transactions between different banks. Then, in most developed countries, giro payments spread as a subtype of non-cash payments (through giro banks, commercial banks, savings banks).

Non-cash payment transactions are the main type of banking operations. There are collection, transfer, and letter of credit operations.

Non-cash payments and payments are regulated by law. In Russia, this is the Civil Code of the Russian Federation (from Article 861 to Article 885), the Federal Law “On the Central Bank of the Russian Federation”. The federal law “On Banks and Banking Activities” and other regulations also apply.

What is cashless payment?

A non-cash payment is considered to be a settlement using non-cash money circulation (in non-cash form - that is, in the form of an entry on the corresponding account). Non-cash payment is carried out according to several principles:

• in the legal field,
• on bank accounts,
• in accordance with liquidity at the level of uninterrupted payments,
• voluntarily (with the consent of the payer),
• at a certain time,
• with control over the correctness of calculations according to the order in which they are performed,
• on contractual terms.

The full definition and all conditions for making such payments are indicated in the current Regulations on non-cash payments (approved by the Central Bank of the Russian Federation).

Types of non-cash payments

Initially, non-cash payments were made in the form of bills or checks. Today they apply

• payment orders and order requirements,
• checks, letters of credit,
• collection orders,
• electronic payments.

A detailed list of settlements (payments) is indicated in the corresponding document of the Bank of Russia dated June 19, 2012. Regulation No. 383-P “On the rules for transferring funds” specifies all types of non-cash payments, except the last one (electronic), however, the Federal Law of June 27, 2011 No. 161, as amended on July 23, 2013, also applies - “On National payment system." According to this document, electronic payments (using electronic money) have also become a form of non-cash payments.

Refund of non-cash payment

By law, it is allowed for clients served by a bank to revoke their payment documents. However, in practice, returning a non-cash payment entails a whole series of procedures.

1. If the money was transferred incorrectly, the operation was carried out and the funds were credited, the return of money via non-cash payment is made in court. At the same time, it is important to prove that no services were provided (when funds were credited to the company’s account).
2. If a return is required by a store customer returning an item, then several options are possible: transfer of the required amount by the seller to the buyer by non-cash method (for example, return transfer to a card) or in cash.

Attention. Often, companies operating in the trade sector enter into an agreement with the bank that services the terminals about the possibility of returning funds for non-cash payments.

From the client in whose favor a refund is to be made, a current account number, bank name and correspondent account number, INN and BIC of the recipient, and his full name are usually required.

Payment by bank transfer

Payment by bank transfer can be made in several ways: using

• payment order or demand,
• letter of credit,
• collection order,
• check (checkbook).

Payment by bank transfer is carried out in the form of a transfer of funds from the sender’s account to the recipient’s account, which can be in this or another bank. At the same time, a payment order is the most frequently used form of payment.

A payment request means a request from the recipient to the payer to pay a certain amount. Used for the convenience of non-cash payment for goods and services. The payer must provide acceptance (agree to pay the amount) or refuse - then the claim is returned without fulfillment.

Collection orders are issued by government agencies based on a court decision.

A letter of credit is an obligation to make a payment upon presentation by the recipient of certain documents (acts, delivery documents).

Accepting non-cash payments

Non-cash payments are accepted in several ways: either by crediting to the organization’s account through a bank, or through a terminal (cash register, bank pinpad). In addition, today organizations are trying to automate the transfer of funds as much as possible in order to eliminate errors and the “human factor”. The commission for non-cash payments, in contrast to payment systems that charge up to 5%, is 0%. To accept non-cash payments, organizations solve several problems:

Preparation of invoices and contracts (optional),

Control of funds transfer,

Preparation of closing documents.

To accept payments, you need the organization's INN, current account number, BIC of the servicing payer bank, legal and postal address.

Problems of non-cash payments

The main problems of non-cash payments are:

• the difficulty of establishing a settlement and payment system,
• risks arising in connection with payments,
• the presence of non-payments (their changes affect the budget deficit),
• speed of payments (including taking into account failures and delays, errors made by both senders and recipients of funds, and the payment centers themselves),
• priority of payments and its regulation, causing damage to other creditors,
• insufficient development of the regulatory framework for making non-cash payments (for bills of exchange and letters of credit).

In addition, enterprises are responsible for compliance with loan agreements, as well as established payment discipline. If an organization does not fulfill its payment obligations, it may be declared insolvent.

Accounting for non-cash payments

When making payments between organizations in the form of non-cash payments (by transferring from account to account), there is a need to account for non-cash payments using special payment documents. They are the basis for calculation and can be issued in the form of an order:

• payer (this can be either a client or the bank itself),
• recipient of funds, or claimant.

Enterprises themselves determine the appropriate forms of documents for recording non-cash payments; only the presence of details is required -

• name of the enterprise,
• document number,
• name of the paying bank, MFO, RCC, current account number,
• name of the recipient, recipient bank, its details.

Accounting for such transactions is carried out using account 51 “Current accounts” (both receipts on debit and disposals on this account).

The basis or primary document for accounting is a bank statement or payment order. This is true for different types of payments:

• receipt of money in payment for services or goods,
• depositing cash into a current account,
• receiving advance funds,
• receipt of the authorized capital,
• payment of bills from suppliers, contractors,

transfers to the budget of mandatory payments, contributions to the Pension Fund and other organizations (FSS, FFOMS, TFOMS).

1. The Subject of the Agreement
1.1. The Contractor undertakes to provide services for diagnostics, repair and maintenance of multifunctional devices and computer equipment (hereinafter referred to as the Services for using the computer system) of the Customer in accordance with the specifications (Appendix No. 1) within the period stipulated by this Agreement, and the Customer undertakes to provide payment for the Services provided under this Agreement .
1.2. The Contractor provides a guarantee for the work performed on the development of the sst program for communication on the Internet (services provided) for 8 months from the date of signing the certificate of completion of work (services provided) by both Parties.

2. Procedure and terms for the provision of services
2.1. The Contractor provides Services under this Agreement from the date of signing of the Agreement by both Parties.
2.2. The Contractor visits the Customer on the day the order for repairs (service) is received, within 1 hour after the application. The term for the provision of Services is established by representatives of the Parties and is indicated in the equipment acceptance certificate for repair.
2.3. Services are considered provided after signing a certificate of services rendered, signed by both Parties.
2.4. The procedure for delivery and acceptance of rendered Services:
- upon completion of the Services provided, the Contractor provides the Customer with two copies of the certificate of services provided signed by the Contractor. Services are considered provided from the date of signing of this act by both Parties.
- The Customer, within 3 working days from the date of receipt of the certificate of services provided for renting apartments for daily rent in Novosibirsk, is obliged to send to the Contractor one copy of this certificate signed by the Customer or a reasoned refusal.
- in case of a reasoned refusal to accept the services provided by the Contractor, the Contractor undertakes, if possible and as soon as possible, to eliminate the existing deficiencies within five working days.

3. Cost and payment procedure for services provided
3.1. The total cost of the Services provided is determined within the framework of the Agreement; VAT is not assessed and includes all expenses of the Contractor under the Agreement.
3.2. The Contract price is fixed and cannot be changed.
3.3. The provision of Services under the Agreement is carried out without advance payment.
Page not found The positive thing is that more than 80% of daily apartments are low-risk assets; in addition, there are no high-risk assets. -reserving funds to cover unforeseen expenses. It is recommended to determine the structure of the reserve to cover unforeseen expenses based on the definition of unforeseen expenses by type of cost, for example, for salaries, materials, subcontracts. Such differentiation will make it possible to determine the degree of risk for a factory for sewing ready-made curtains in Novosibirsk associated with each category of costs, which can then be extended to individual stages of production; - limiting in the management of accounts receivable and in borrowing policy. It is recommended to include in the system of standards ensuring limiting the concentration of risks: the maximum amount of borrowed funds; minimum amount of assets in highly liquid form; the maximum amount of trade credit provided to one buyer; maximum period of diversion of funds into accounts receivable. In addition, to reduce the risk in these villages for suboptimal resource allocation, economic fluctuations and changes in customer tastes and competitors' actions, it is proposed to use marketing research. In particular, it is advisable to conduct research to determine the exact quantity of production, study possible actions of competitors and customer preferences. It is worth noting that this is the only apartment bureau that has a monopoly on the rental of rental apartments in Novosibirsk. 3.4. Payment for Services is made in non-cash form by transferring funds for an apartment for a day in Novosibirsk to the Contractor's bank account within 5 (five) working days from the date the Parties sign the certificate of services rendered and the Customer receives the invoice and invoice.
3.5. The Customer is deemed to have fulfilled its obligations to pay for the Services in full from the moment funds are written off in the amount specified in clause 3.1 of the Agreement from the Customer’s account.

4. Rights and obligations of the Parties
4.1. The Customer undertakes to promptly pay the Contractor for services in accordance with the terms of this Agreement.
4.2. The Contractor undertakes to provide the Services within the period specified in clause 2.1 of this Agreement, with the appropriate quality of hotels in Novosibirsk at its own risk. The Contractor undertakes:
4.3. At his own expense, eliminate defects caused by his fault during the performance of work (provision of services).
4.4. Provide the Customer with correctly executed documents (originals):
- invoices;
- check;
- the act of providing services.

5. Responsibility of the Parties
5.1. For untimely fulfillment of obligations under this Agreement, the Customer has the right to demand that the Contractor pay a penalty (fine, penalty). A penalty (fine, penalty) is accrued for each day of delay in fulfilling the obligation stipulated by the contract, starting from the day following the day of expiration of the deadline established by the Contract for fulfilling the obligations of the Novosibirsk Apartment Bureau. The amount of such a penalty (fine, penalty) is established by the Agreement in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in effect on the day of payment of the penalty (fine, penalty).
5.2. Payment of the penalty does not relieve the Contractor from fulfilling the obligations assumed under this Agreement.

6. Amendment and termination of the Agreement
6.1. Termination of the Agreement is permitted by agreement of the Parties or by a court decision on the grounds provided for by civil law.
6.2. All changes to the Agreement for a daily apartment in Novosibirsk are an integral part of it and are signed by both Parties.

7. Dispute resolution procedure
7.1. All disputes arising during the execution of the Agreement are provided with photographs from above Novosibirsk for the arbitration court in accordance with current legislation in compliance with the mandatory pre-trial claim procedure for resolving disputes (the period for consideration of the stated claim is 10 days).

8. Duration of the Agreement
8.1. The agreement is valid from the date of its signing until the fulfillment of obligations.

9. Other conditions
9.1. All annexes, amendments and additions to the Agreement are valid if they are made in writing and signed by the Parties.
9.2. In all other respects not regulated by the Agreement, the Parties are guided by current legislation.