In any area of ​​our lives, we are often faced with the need to conclude an agreement.

The purchase and sale agreement has many forms, as well as nuances when drawing up the main text.

But no matter what the agreement is about, it must follow the basic rules.

What you should pay attention to when composing text

The purchase and sale agreement in the Civil Code of the Russian Federation is an integral and fundamental part in the field of commodity-money relations.

Its purpose is to regulate relations between several participants, respecting their rights and obligations. At the same time, when drawing up a document, it is necessary to take into account all its elements and conditions.

The basic rule for drawing up an agreement is to consider all issues regarding its subject matter. The text specifies detailed conditions and possible losses and risks.

Basic requirements and procedure for drawing up an agreement

The relationship between legal entities and individuals is regulated by the legislation of the Russian Federation.

The contract form is standard, simple written. Except in cases requiring notarization and registration.

The agreement becomes concluded only after full agreement has been reached between the parties to the relationship regarding the issues raised and the subject matter being negotiated.

If the form of the agreement is written, then according to the terms of the law, it must be signed by the persons expressing their desire according to the text, in their own hand.

The agreement is also subject to signing by representatives of the parties, but only if there are notarized powers of attorney for this.

If the transaction is carried out at a distance, the form can be endorsed with a facsimile signature or in another way reflected in the Civil Code of the Russian Federation and not violating the rights of its participants.

How to write a document correctly: main content and concept

Before proceeding to compiling the paper, it is worthwhile to general outline understand some of its nuances and features.

The standard form contains the following points, the features of which both parties need to know.

Introduction

The name of the agreement, which will determine its type: purchase and sale agreement, supply agreement, commission agreement, and so on.

In some cases, the name is missing, then its main part should be examined in detail.

This, of course, must be done under any circumstances, although the name of the form determines the type of relationship, but the main content is contained in its text.

The date on which the form is signed is the moment from which the agreement begins to take effect, with all the rights and obligations of the parties. From a legal point of view, this is a fairly important point.

The place where the agreement is concluded is also important – it is not a mere formality, since the relations contained in the text extend to the place where it is signed.

The design of the form requires indicating the full name of the counterparties, while also indicating the abbreviated name, which will appear further in the text.

In addition, the full name and position of the persons signing the form are indicated.

Item

This item contains important information. In this part, the parties specify their obligations and rights, the cost of the service or item, methods of payment and the time frame within which the agreement must be implemented.

In this case, the main conditions are related to the nature of the paper and the circumstances under which it was signed.

Additional situations

This paragraph is not mandatory, but despite this it is of great importance in the implementation of duties and rights.

Additional elements refer to the responsibilities of the parties when implementing agreements, as well as the grounds for making changes.

Other conditions

This section may contain various points, such as details of participants in legal relations, definition of legislation governing the liability of the parties, the number of copies, etc., depending on the type of transaction and the wishes of its participants.

Today, it is very easy to draw up a form - many websites provide a sample purchase and sale agreement. But if the subject of the transaction is large property, then it is better to seek help from a law office.

Features of drawing up a form for the sale of real estate

In all transactions with real estate, one of the most popular is the purchase and sale agreement. This document regulates legal relations between the parties to the transaction.

Upon careful analysis of the market, we can come to the conclusion that the main problems in the implementation real estate arise due to incorrect preparation of the form.

So that the document has legal force, it should contain the following information:

• details of the parties: the acquirer and the owner of the object;
• complete information regarding real estate;
• what share of the property is being sold or is it being sold in full, as well as whether there is an installment plan or, conversely, payment of the entire amount;
• the presence of registered people and the number living in the living space at the time of signing the contract;
• documents for the property confirming that the seller has the right to dispose of the property;
• the moment regarding the departure of the former owners from the living space and the timing;
• the cost of the object being sold;
• deadlines: how long the form is valid.

Contract for the sale and purchase of land and houses: features

The execution of an agreement on the sale of land can be drawn up either in simple written form or certified in a notary office. Both options are valid.

But in the latter case the parties acquire an additional and reliable guarantee, since it is the notary who checks the transaction for its full legality, as well as the correctness of the paper.

The transfer of ownership rights to the house being sold and to the land plot is subject to registration with government agencies.

Upon completion, the purchaser is issued a certificate, on the basis of which he becomes the new owner of the real estate. The text of the paper states the following:

• Contents: complete information;
• requisites;
• terms of the agreement;
• subject of the agreement.

If home ownership is sold according to one document, then it must reflect:

1. Detailed information about the subject;
2. The price of the real estate object being sold, indicating the method of payment and currency;
3. Additional information concerning the period of transfer of all ownership rights, guarantees, payment of expenses associated with the conclusion of the transaction, the availability of paperwork for acceptance and transfer of the property being sold and other essential conditions.

In a document for the sale of real estate, the parties enter information about plot of land and information about his identification data.

This is a form confirming the right to dispose of a property, for example, a registration certificate, land category and location, cadastral number of the plot and the total size of the area.

Data regarding a residential building alienated together with land is recorded separately.

The form displays all information about the object:

• description of the living space;
• square;
• address;
• property owner documents.

The agreement also includes the full amount that must be paid separately for each object.

A purchase and sale form is an integral part of a transaction in which one party transfers to the other party all rights to own the item on the basis of title documents. A correctly drawn up agreement will help avoid conflict situations in the future!

Is a contract for the sale and purchase of a land plot with a clause requiring payment of money to the seller before signing the contract sufficient documentary evidence of the fact of payment for the purposes of the simplified tax system?

In 2013, as an individual, he purchased under a purchase and sale agreement, which stated that the money was transferred to the seller in full before

Land plots were sold an individual in 2014, after his registration as an individual entrepreneur. The plots were not used in entrepreneurial activity, but the tax authority considered that their implementation, taking into account a large number of plots, in itself is a business activity and must be subject to tax paid in connection with the application of the simplified tax system (hereinafter referred to as the tax). The IP does not want to argue with tax authority and is going

Contract of sale land plots registered in the Unified State Register of Enterprises, certificates were issued for the land plots. There are no other documents for the acquisition of land plots, since the plots were purchased from another individual.

Having considered the issue, we came to the following conclusion:

In our opinion, a land purchase and sale agreement with a clause requiring payment by the buyer to the seller before signing the agreement is sufficient documentary evidence of the fact of payment for the purposes of applying the simplified tax system.

Rationale for the conclusion:

According to paragraph 1 of Art. 130 of the Civil Code of the Russian Federation, land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, are classified as real estate. Ownership and others real rights on immovable things, restrictions on these rights, their emergence, transfer and termination are subject to a single state register(clause 1 of article 131, clause 1 of article 551 of the Civil Code of the Russian Federation).

The civil legislation of the Russian Federation does not divide the property of an individual into property that belongs to him exclusively as a citizen, and property that belongs to him exclusively as an individual entrepreneur (resolution Constitutional Court RF dated December 17, 1996 N 20-P). Obtaining the status of an individual entrepreneur does not separate part of the citizen’s property, since the fact of his state registration as an individual entrepreneur does not “create” him as a new separate person with separate property, and the entrepreneurial activity of a citizen is still the activity of the citizen himself.

The legislation on taxes and fees does not establish the mandatory status of individual entrepreneur for those participating in transactions on property owned by them, and does not condition the entrepreneurial activity of an individual solely on the fact of registration as an individual entrepreneur (letter of the Ministry of Finance of Russia dated 01.08.2013 N 03-04- 05/30868).

Thus, if land plots were acquired for the purpose of their subsequent sale and were actually sold by the taxpayer already in the status of an individual entrepreneur, then regardless of the acquisition of plots before an individual received the status of an individual entrepreneur, such sale is related to the implementation of entrepreneurial activities (see also the letter of the Ministry of Finance of Russia dated 06/27/2013 N 03-04-05/24447, appellate ruling SK by administrative matters Supreme Court Republic dated December 17, 2014 in case No. 33-4355/2014).

In the resolution of the Fourteenth court of appeal dated 20.09.2010 N 14AP-4920/10 also states that the acquisition of sold real estate before registration as an individual entrepreneur does not have legal significance. That is, an individual entrepreneur can include in expenses for the purposes of the simplified tax system the amount of expenses actually incurred by him and documented for the acquisition of land plots.

Individual entrepreneurs who apply the simplified tax system and have chosen “income reduced by the amount of expenses” as the object of taxation take into account the expenses listed in paragraph 1 of Art. 346.16 Tax Code of the Russian Federation. Expenses that reduce income received under the simplified tax system are taken into account for tax purposes, provided they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (clause 2 of Article 346.16 of the Tax Code of the Russian Federation). Thus, one of the criteria for recognizing expenses for tax purposes is their documentary evidence.

Clause 2 of Art. 346.17 of the Tax Code of the Russian Federation stipulates that expenses of taxpayers applying the simplified tax system are recognized as expenses after their actual payment. Payment for goods (works, services) and (or) property rights the termination of the obligation of the taxpayer (purchaser of goods (work, services) and (or) property rights) to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights, is recognized.

Moreover, in accordance with paragraphs. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system, when determining the object of taxation, reduce income by expenses for paying the cost of goods purchased for further implementation, as well as costs associated with the acquisition and sale specified goods. In accordance with paragraph 3 of Art. 38 of the Tax Code of the Russian Federation, a product for the purposes of the Tax Code of the Russian Federation is any property that is sold or intended for sale. Expenses for paying the cost of goods purchased for further sale are taken into account as expenses as the said goods are sold (clause 2, clause 2, article 346.17 of the Tax Code of the Russian Federation).

Consequently, if land plots were initially acquired for resale, then the costs of their acquisition can be taken into account when determining the taxable base for the Tax.

The same position is held financial authorities. Thus, in the letter of the Ministry of Finance of Russia dated 02.28.2013 N 03-11-06/2/5946 it is explained that the taxpayer has the right to reduce the income received by the amount of expenses actually incurred by him for the acquisition of land plots that he acquires for the purpose of further resale, at the time of their sales, and in other cases, expenses for the acquisition of land plots for tax purposes are not taken into account within the framework of the application of the simplified tax system (see also letters of the Ministry of Finance of Russia dated 02/17/2014 N 03-11-06/2/6364, dated 04/08/2011 N 03-11- 06/2/46, dated 06/08/2011 N 03-11-06/2/91).

The courts in their decisions note that the Tax Code of the Russian Federation does not establish a list of documents that must be drawn up when the taxpayer carries out certain expense transactions, and does not impose any special requirements for their execution (filling out). The condition for including incurred costs as expenses is the ability, based on available documents, to make an unambiguous conclusion that the expenses were actually incurred. In this case, the evidence presented by the taxpayer to confirm the fact and amount of these costs, which are subject to legal assessment in the aggregate, must be taken into account (see resolutions of the Federal Antimonopoly Service of the Volga District dated July 24, 2012 N F06-4422/12, FAS Ural district dated 06.11.2012 N F09-10565/12, dated 05.05.2012 N F09-2826/12, dated 22.04.2008 N F09-6493/07-S3, FAS of the East Siberian District dated 30.03.2012 N F02-744/12 ).

Judicial practice also confirms that if the terms of the contract contain information about the buyer’s fulfillment of the obligation to pay for the goods before signing the contract, drawing up a receipt confirming the fact of transfer Money, not required. According to Art. 486 of the Civil Code of the Russian Federation, the buyer has the right to pay for the goods immediately before the seller transfers the goods to him, unless otherwise provided by the purchase and sale agreement and does not follow from the essence of the obligation (appeal determination of the IC on civil cases City Court dated October 6, 2015 in case No. 33-15489/2015). The condition stated in the contract that payment has been made is acceptable written evidence of the transfer of money by the buyer to the seller (appeal ruling of the Investigative Committee in civil cases regional court dated 04/06/2016 in case No. 33-4559/2016).

In this regard, we believe that documentary evidence of the acquisition of land in this situation can be:

A purchase and sale agreement containing a clause on payment of the cost of land;

Certificate of registration of ownership rights to a land plot in the Unified State Register with the assignment of a number by the body carrying out the activities of maintaining the state land cadastre.

Prepared answer:

Service Expert Legal consulting GUARANTEE

auditor, member Russian Union Bulantsov Mikhail

Response quality control:

Reviewer of the Legal Consulting Service GARANT

professional accountant Rodyushkin Sergey

What must be included in the purchase and sale agreement?

Dear site visitors!

In this article, we will consider the main provisions that must be reflected in the apartment purchase and sale agreement.

Today, most transactions in the real estate market are formalized in the form of a Purchase and Sale Agreement (PSA) drawn up in a simple writing(PPF). A simple written form of agreement is not certified by a notary. The law does not provide clear guidelines for drawing up a purchase and sale agreement. The parties who sign such an agreement can draw it up independently. However, the contents of the clauses in the apartment purchase and sale agreement are so important and the details of a specific transaction can be quite complex. Therefore, I strongly recommend drawing up a purchase and sale agreement with the participation of a competent specialist from your personal realtor.

In some cases, the law requires a notarized DCT. Such an agreement is signed in the presence of a notary. The notary enters such an agreement into his register and certifies it with his signature and seal. In fact, the notary acts as a third party as a state witness and bears responsibility within the framework of provided by law. The law requires notarization of annuity agreements, purchase and sale agreements involving persons over 70 years of age, foreigners, the blind, the deaf and dumb, and a number of other cases. The notary checks the legal capacity of the persons participating in the transaction only visually. To document a person’s legal capacity it is necessary medical examination with receipt official document from medical worker indicating the date and time of the survey.

Any contract has mandatory and additional conditions, which are separated into separate clauses. TO mandatory conditions PrEPs include:

- Parties to the agreement and their signatures.

Each participant is uniquely identified by indicating all the data from his passport. If the participant acts under a power of attorney, then all details of the power of attorney and passport data specified in them must be indicated.

If a party to the contract is minor child, it is necessary to indicate the details of the child’s birth certificate, as well as the above data of the child’s legal representative (mother, father, guardian, or trustee).

If a party to the contract is a child who is 14 years old, then he signs the contract himself, with the consent of his legal representative (mother or father) and their details must also be indicated in the contract, and they must also sign.

- Number of copies of contracts.

The number of copies of contracts must correspond to the number of parties participating in the contract, plus one copy remains with the registration authority.

If a person acts on behalf of the Seller under a power of attorney, the following must be indicated: acting under a power of attorney and then his full name.

If legal representative acts on behalf of the child must be written: acting for one’s own minor son or daughter, and then the full name of the parent. If a parent acts for himself and a child, respectively, it is necessary to write: acting for himself and for his minor son or daughter, and then the full name of the parent.

-Be sure to indicate the date and place of signing the purchase and sale agreement.

It is best to sign a purchase and sale agreement on the day of settlement between the parties, or more precisely on the day of depositing the sum of money in a safe deposit box at the bank.

- Object of the purchase and sale agreement

The object (apartment, share, room, land or house) must be clearly identified in the contract.

What does it mean? You must specify the correct site address. Must be registered specifications object ( total area, living space, etc.)

- Grounds for ownership of the object

The contract must specify on the basis of which title and right supporting documents the Seller is the owner of the object. The title document can be: An agreement for the transfer of ownership of an apartment, a purchase and sale agreement, an agreement for exchange, donation, rent, lifelong maintenance with dependents, a court decision, a certificate of the right to inheritance by law or will, for a land plot there may be an Administration Resolution, on residential building Acceptance committee report on putting the house into operation, etc., etc.

It is important to pay attention to the owner's name. There may be options when the owner acquired property, then got married or divorced, changed his last name and, as a result, the last name indicated in the passport differs from the last name indicated in the title documents. In such cases, it is necessary to request from the owner documents confirming the change of surname. (Marriage certificate, divorce certificate, certificate of change of surname, etc.)

- Contract price

A mandatory condition of the contract is to indicate the price of the object. The price is set by agreement of the parties.

- Payment procedure

The settlement procedure is the conditions and moment of transfer of money between the parties.

Cash for the property can be transferred before signing the purchase and sale agreement, during signing and after signing. It is very important that the interests of all parties are respected at the time of settlement.

So: if the money is transferred before signing the contract, the Seller may delay the procedure for signing the contract.

The most convenient way and widely used in the real estate business is to transfer money through a safe deposit box in a bank. In this case, the purchase and sale agreement, as a rule, indicates that settlement between the parties will be made after state registration of the agreement. Thus, the seller is confident that the money for the object being sold is in the box and as soon as the contract is registered, he will be able to receive it, regardless of the buyer. The Buyer is confident that the Seller will be able to receive money only when the ownership of the Buyer is registered.

Sale and purchase agreement - mandatory clauses, mechanism for transferring an apartment

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Today, the main document confirming the act of purchase or sale of housing is the Sale and Purchase Agreement. If the seller and buyer completely trust each other, it can be drawn up independently in simple written form, and does not have to be certified by a notary. However, if the parties wish, the transaction is executed in notarial form.

In addition, in some cases, the law provides for the mandatory signing of the Agreement in the presence of a notary, who in this case acts as state witness. This requirement is mandatory for transactions involving foreigners, people over 70 years of age, the deaf and dumb, the blind and some other categories of the population.

Mandatory clauses of the purchase and sale agreement

Each contract consists of a mandatory part and additional conditions. To the number mandatory items standard document submitted for registration in the Unified State Register include:

1. Passport details of the parties to the transaction and their signatures.

In the contract in mandatory All passport data of the seller (or sellers, if the object of sale is in shared ownership) and the buyer are registered. If the parties are represented by intermediaries acting under a power of attorney, the contract specifies the details of the power of attorney and the details of the principal.

In the case where one of the parties is a child under 14 years of age, the contract must indicate the data contained in his birth certificate, as well as in the passport of his official representative, who can be the father or mother, trustee or guardian.

If the child has already reached the age of 14, he signs the agreement independently, in the presence and with the consent of the person representing his interests. The data of the representative (father or mother) is entered into the contract, to which they also sign.

2. Real estate that is the subject of purchase and sale.

The contract contains information about the location of the object on the site, including its address, purpose of the premises, date of construction, general and living space, number of floors and other technical characteristics contained in the housing passport and a certificate from the BTI.

3. Documents of title that give the seller the basis for ownership of real estate.

Their details must be indicated in the contract. The following may serve as title documents:

• contract of sale;
• annuity agreement;
• barter agreement;
• lifelong maintenance agreement with dependents;
• certificate of right to inheritance by will or law;
• the court's decision;
• administration resolution, if we are talking about a land plot, etc.

In this case, it is necessary to ensure that the name of the seller indicated in the title documents coincides with the one listed in the passport. After all, from the moment the property was acquired, many changes could occur in the life of the owner - marriage or divorce, change of surname. To avoid problems, you need to carefully read the text of the contract and, if necessary, demand from the owner to present documents explaining the reason for the change of name.

4. The price of real estate, which is set by the parties by mutual agreement.

The cost of housing is set per unit area, and its total price is calculated based on the actual footage of the property sold. Money amount is indicated in rubles, and the amount of money deposited in the safe deposit box must coincide with that specified in the contract.

We are interested in details, do not forget about our interests

Before signing, find out what you don't understand

Buying and selling real estate is a very responsible act, therefore the drafting of an agreement must be approached extremely seriously. Signing the document is the final part of a lot of work in preparing the transaction, which was carried out by the buyer or his representative - the realtor. In addition to the mandatory clauses, its text reflects nuances that will protect the interests of the buyer and seller when concluding a real estate transaction.

If standard contract does not suit one of the parties, there is no need to hesitate to demand changes in one or more points and bring them into a form that will satisfy the parties involved in the transaction.

If any provisions or terms raise questions, you must definitely find out what they mean. It is impossible or very difficult to change an already signed agreement, while making adjustments at the stage of preparing the document is quite possible.

Absence of encumbrances, legal capacity of the parties, procedure and timing of transfer of the apartment - important points

The text of the agreement may include other clauses designed to ensure a positive outcome of the transaction and the safety of the parties. The first thing that must be spelled out is a guarantee of the absence of encumbrances that could cause the deal to fail. If the apartment is mortgaged, alienated, under arrest, etc., the agreement will not be able to pass state registration.

Confirmation of the parties' legal capacity is the second important point. The contract states that the parties are not under guardianship and do not suffer from diseases that may prevent them from understanding the essence of what is happening and the content of the contract. Also, the buyer and seller must confirm that they are not under the influence of circumstances forcing them to enter into an obviously unprofitable transaction.

The contract must indicate a list of persons (if any) who, after the conclusion of the transaction, retain the right to reside in this living space. Indicate the time period during which the seller undertakes to check out and vacate the apartment from his property. The following points are the form and timing of the transfer of money. The latter raises the most questions from the parties, since it is the apotheosis and meaning of the entire transaction.

Conditions and mechanism for transferring money

The safest way is to transfer money through a safe deposit box

They must exclude the possibility of deception and be as convenient as possible for the parties. You can transfer money before the conclusion of the contract, during or after its signing.

The most widespread is the transfer of money through a safe deposit box, which has established itself as the safest and most win-win way to transfer cash.

In the bank on certain period a safe deposit box is rented, in which an amount equivalent to the cost of housing is deposited. The seller will be able to collect the money only after presenting a document confirming that the apartment is re-registered in the name of the buyer. The presence of the buyer himself is not necessary.

An apartment purchase and sale agreement is the main document that describes the terms and conditions of a real estate transaction, confirming the transfer of rights and recognition of the new owner of the property. The success of the transaction, and indeed the entire real estate purchase event as a whole, directly depends on a correctly drawn up contract. Any incorrect information, non-standard wording or data errors may lead to suspension of registration, refusal to provide a mortgage loan or other more unpleasant consequences.

It is worth considering the main points that should definitely be checked when drawing up a contract for the sale and purchase of an apartment. So, the document should contain:

— details and personal data of the parties;

— subject of the agreement, terms of the transaction;

— amount and format of payments;

— conditions for acceptance and transfer of the property being sold;

— warranty obligations;

— other conditions and agreements that are relevant to the transaction.

1. Details of the parties

The parties to the transaction are the buyer and the seller. This means that the apartment purchase and sale agreement must contain their personal and registration information. Before signing, you should check your passport details, place of registration, and the correct spelling of your full name.

2. Subject of the agreement

One of the main points describing the essence of the transaction. This paragraph must contain information about who, to whom and under what conditions sells the property. The subject of the agreement is an apartment or other real estate.

The object, its address, parameters and characteristics, data from the certificate of ownership and title documents must be indicated. When signing an agreement, you need to check the details of the certificate and the basis document with the data in the contract being drawn up.

The document should also list the accompanying conditions, if any. For example, an apartment remains under collateral and is registered in shared ownership or purchased using any certificate or subsidy.

3. Procedure for mutual settlements

This paragraph indicates the transaction amount with a description of settlements (cash, with a mortgage loan, wire transfer) and the timing of the transfer of money. If the entire amount for the apartment is not transferred at once on the day of the transaction, then this paragraph should describe all the conditions for the transfer and receipt of money by the buyer.

4. Conditions for transfer of property

Previously, for these purposes, it was compiled separate act reception and transmission. Today, this practice is rare; more often, a clause on the acceptance and transfer of real estate is simply included in the purchase and sale agreement.

This clause also specifies the timing of the physical vacancy of the apartment.

5. Warranties

This contains information that the parties undertake to comply with all terms of the transaction. The absence of claims, debts for taxes and housing and communal services is indicated, the legal capacity of all parties to the transaction and the voluntary signing of the agreement are guaranteed.

6. Other conditions

Additional terms of the contract may include clauses on the deregistration of registered persons within a certain period, a description of pieces of furniture or inseparable improvements, which are transferred to the new owner, and other agreements that the parties wish to document.

These are the main provisions that are found in every contract. But in addition to the points described, the document also contains a lot of nuances that must be taken into account when making a transaction. Therefore, it is better to entrust the drafting of an apartment purchase and sale agreement to an experienced and competent lawyer specializing in real estate; this will ensure the security of the transaction and the success of the entire event.