Sample receipt for receiving money for an apartment for tax deduction

Registration of a receipt for the purchase of an apartment

1. The document is drawn up in the presence of each of the parties to the transaction and in the hands of the seller;
2. It is necessary to provide comprehensive information about the contracting parties of the agreement, the apartment (information from the cadastral passport, including the address of the location of the object) and the amount;
3. The amount of funds transferred by receipt is indicated both in digital designation and in words;
4. When purchasing an object that is in shared ownership, the presence of each of the co-owners is required;
5. The receipt must refer to the main or advance agreement;
6. It is not allowed to issue a receipt retroactively;
7. The personal presence of a party may be replaced by a representative exercising authority under a notarized power of attorney;
8. The place where the document was drawn up and the time (date) must be indicated.

Receipt for the tax office when purchasing an apartment: sample

A sample receipt is here.
RECEIPT

about receiving a deposit

Moscow January 19, 2021

series 46 12 N 655291, issued by the department for the Yuzhnoye Medvedkovo district of the Federal Migration Service of Russia for the city. Moscow in North-Eastern Administrative District dated December 13, 2012, registered at the address: Moscow, st. Zapadnaya, 65, apt. 10 (hereinafter referred to as Party 2), a deposit to secure the fulfillment of obligations under Agreement No. 344 dated January 19, 2021.

SIGNATURES OF THE PARTIES

Side 1

__________________/_____________

Side 2

Mira, no. 89, apt. 77, funds in the amount of 6,840,000 (Six million eight hundred and forty thousand) rubles as payment under the apartment purchase and sale agreement b/n dated August 13, 2015. for the apartment I am selling, located at the address: Moscow, st. Alekseevskaya, 10, apt. 56. The funds were received in full, I have no claims against Ivan Denisovich Vorontsov.

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/Semenov Arkady Fedorovich/ August 20, 2015 Obviously, a receipt for receipt of funds for an apartment is a necessary document. Confirming that the financial part of the contract has been fulfilled, it is evidence in the event of claims in court, as well as one of the grounds for using the right to a property tax deduction. It is necessary to pay maximum attention to the correct preparation and execution of the receipt.

Sample receipt for an apartment for sale and purchase 2021

I, _____ (full name of the seller), _____ (date) of birth, passport of a citizen of the Russian Federation _____ (series, number) issued by _____ (authority and date of issue), registered at the address: _____ (region, city, street, house and apartment number), received (or hereby confirm receipt) from _____ (full name of the buyer), _____ (date) of birth, a passport of a citizen of the Russian Federation _____ (series, number) issued by _____ (authority and date of issue), registered at the address: _____ (region, city, street , house and apartment number), funds in the amount of _____ (amount in numbers and words) rubles as payment for the sold _____ (number of rooms in words) room apartment No. _____ (apartment number in numbers and words) at the address: _____ (region, city , street, house number) in accordance with the Apartment Purchase and Sale Agreement dated _____ (day, month, year).

Receipt for the tax office when purchasing an apartment: form

The receipt form is here.

RECEIPT

____________ "___"__________ ____

I, gr. ____________________________________________, citizen’s passport

(full full name) of the Russian Federation: series ______ N ________, issued _____________________________________ dated “___”__________ ____, division code _____-_____), registered at the address: __________________________________________

(option, if the registration address differs from the actual residence address: resident at the address: ___________________________________) (hereinafter referred to as Party 1), received from gr. ___________________________________, (full full name) passport of a citizen of the Russian Federation: series _______ N ___________, issued ________________________________________________ dated “___”__________ ____,

department code _____-_____), registered at the address: ________

__________________________________________ (option if the registration address

_____________________________________________) (hereinafter referred to as Party 2), deposit

to ensure the fulfillment of obligations under Agreement No. _____ dated “__”__________

____ about _______________________________ in the amount of _____ (__________) rubles

(indicate the subject of the agreement) in accordance with clause ___________ of the specified Agreement (option: Agreement on (indicate the paragraph of the Agreement containing the agreement on the deposit) deposit dated "___"__________ ____, N _____).

SIGNATURES OF THE PARTIES

Side 1

(Full name) (signature)

Side 2

(Full name) (signature)

Property tax deduction and the meaning of the receipt

Thus, documents evidencing actual expenses incurred may include, in particular, an act of offsetting mutual claims in a situation where property (another apartment) is transferred in exchange for the acquisition of rights under an agreement for participation in shared construction (Letter of the Ministry of Finance dated 03.05. 12

Since no other documents will indicate the fact of transfer of funds and actual expenses incurred (deeds, preliminary agreements, letters, etc.), a receipt for receipt of money when purchasing an item of property or real estate will be the only evidence of expenses actually incurred by the buyer.

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Receipt for receipt of money upon purchase

RECEIPT

City, day, month, year in words

__________ (region, city, street, house and apartment number), cash in the amount of __________ (amount in numbers and words) rubles as payment for the sold by me _____ (number of rooms in words) room apartment No. __________ (apartment number in numbers and words) by address: __________ (region, city, street, house number) in accordance with the Apartment Purchase and Sale Agreement dated __________ (day, month, year).

The payment has been made in full, I have no claims for payment.__________ Full name and signature of the seller

If desired and there are witnesses, their details are additionally entered below.

__________ Full name and signature of Witness 2

Receipt for receipt of funds for the apartment

1. The receipt is drawn up correctly - all personal data of the parties and witnesses are indicated, there are no factual errors or typos.
2. The document is drawn up in two identical copies, and the parties signed both papers (witnesses are also indicated in each copy).
3. The fundamental requirement is that the receipt is drawn up only as an annex to the agreement , and without the agreement it has no force. Thus, if the parties simply transfer money to each other, draw up a receipt, and the contract itself is supposed to be signed later, the buyer exposes himself to serious risk - an unscrupulous seller has the formal right to indicate that he did not participate in the transaction, since there was no such agreement (no contract ).
4. Most often, the document is written by hand rather than printed on a computer. From a legal point of view, there is not much difference between a printed and handwritten version. However, it should be taken into account that the handwritten, original version of the paper is more reliable due to the fact that in this case it is easier to prove its authenticity (for example, examination of handwriting and signature).
5. No mistakes, blots, or crossing out are allowed - it is better to make another original and destroy the previous one in front of the buyer.
6. And one more important point - only the original document is considered valid. The copy is legally void – i.e. having no power.

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Receipt for the tax service when purchasing an apartment

• The receipt must be in writing. Otherwise, it will lose its meaning. In legal proceedings regarding a real estate purchase and sale transaction, courts accept as evidence only those documents that were drawn up by hand and according to the established template. Of course, witness statements can serve as evidence, but if they are not supported by documents, they will be of little use;
• This document must be written by hand. Only then will it be able to act as insurance (as confirmation of the fact of transfer of funds) in case the recipient of the money turns out to be a fraudster. As an example, here is a common scam. Having received the money, the apartment seller states that there was no payment and refuses to acknowledge the authenticity of the receipt. But if the document was written by him personally, this will be confirmed by calligraphic examination (it will become indisputable evidence);
• The receipt must be certified by a notary. This measure will also protect you in possible controversial situations. The participation of a notary and his seal is one hundred percent confirmation of the legitimacy of the document, making it irrefutable evidence in court proceedings. In addition, this will save you from the need to carry out the previously mentioned calligraphic examination, which is by no means a cheap procedure.

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Receipt for receiving money for an apartment

Hello, if we are talking about selling an apartment, then in terms of the deposit this issue is covered in this article. In your case, we can recommend that you pay the cash portion of the amount with a receipt, and it will be more convenient to include payment by bank transfer in the contract. If we are talking about a different transaction, then we advise you to issue two receipts - for each part of the money. Moreover, with a non-cash payment, it is better to issue a receipt at the bank at the time of depositing the money for transfer to the account. Actually, seeing that you are transferring money, it makes no sense for the seller to refuse to draw up a receipt.

Is it possible to get a tax deduction without a seller's receipt?

According to the clarifications of the Ministry of Finance of the Russian Federation and the Federal Tax Service of Russia for the city of Moscow, if the contract for the sale and purchase of property states that the seller has received the stipulated amount of money from the buyer or that payments under the contract have been made in full, then such an agreement will be the document confirming the actual expenses.

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The specified property tax deduction is provided to the taxpayer on the basis of a written application when he submits a declaration to the tax authority at the place of his registration, as well as payment documents drawn up in the prescribed manner and confirming the fact of payment of funds by the taxpayer for expenses incurred ((clause 2, clause 1, art. 220 of the Tax Code of the Russian Federation).

According to the law it is

To count on a tax deduction, you need to provide a document that confirms the transfer of money to the seller. This is written in paragraphs. 7 paragraph 3 art. 220 Tax Code of the Russian Federation. But the receipt is not the only document.

Yes, a receipt is required, but only if there is no other document that confirms the transfer of money to the seller . Such a supporting document can be a purchase and sale agreement or a bank statement (for non-cash payments).

A receipt from the seller will not be required if the purchase and sale agreement states that at the time of signing, settlements between the buyer and seller have been made in full or the entire amount has been received by the seller. This is expressly stated in the letter of the Ministry of Finance of the Russian Federation dated May 20, 2009 N 03-04-06-01/118. The record of settlements made must include the full name of the seller who received the money, his signature, his passport details, his registration address, the date of receipt of the money and the specific amount. In general, there must be all the elements that have a receipt. In this situation, the agreement replaces the receipt.

A bank statement will work if the money was transferred directly to the seller's bank account or through a letter of credit. It can be obtained from the organization where the calculation was made. If the entire amount for the apartment was transferred only from the account of one of the buyers, then in order for other buyers to be able to count on a deduction, they need to write in a simple and free form a power of attorney to transfer their part of the money to the buyer from whose bank account the money was transferred to the seller.

If there are no records of settlements in the purchase and sale agreement, and the money was transferred to the seller in cash (via a lockbox or immediately), then a receipt from him for receipt (copy and original) will be required. If all this is missing, you will have to find a seller so that they write a receipt “backdated” to the date of receipt of the money.

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• a receipt confirming receipt of funds for the apartment. Let’s immediately make a reservation that you can use a purchase and sale agreement instead of a receipt. But only on the condition that it indicates that at the time of signing the agreement, payments between the parties have been made in full;
• documents for payment of interest on a target loan (loan);
• receipts for receipt orders;
• payment orders;
• sales and cash receipts;
• bank statement confirming the transfer of money from the account;
• other documents.

List of documents

Having decided to receive a deduction, a citizen must take care of preparing the necessary documents. In addition to the declaration in form 3-NDFL and income certificates 2-NDFL, a receipt is required when purchasing a home. You should submit payment documents to the tax office that confirm the costs of purchasing housing, for example:

• receipts for receipt orders;
• money orders;
• sales and cash receipts;
• bank statement confirming the transfer of money from the taxpayer’s account;
• acts on the purchase of materials from individuals, which indicate the address and passport details of the seller;
• a receipt written by the seller upon receipt of money when purchasing an apartment. Instead of a receipt, you can bring a contract for the purchase of housing, which indicates that at the time of signing the contract, full settlement took place between the parties (letter of the Ministry of Finance dated June 11, 2014 No. 03-04-05/28341);
• other documents confirming the fact of payment of expenses.

Please note that payment documents, in particular, a receipt for the purchase of an apartment for tax deduction, must be drawn up in the name of the recipient of the deduction. This is a mandatory condition for receiving a tax deduction (subclauses 6, 7, clause 3, clause 4, article 220 of the Tax Code of the Russian Federation).

In practice, there are situations when, at the time of filing a deduction, it turns out that payment documents are lost. In this case, the taxpayer will have to go to court to confirm the fact of payment. The court decision will replace the missing payment document (letter of the Ministry of Finance dated 04/05/2011 No. 03-04-05/9-219).