Letter for refund from supplier: sample

Requirements for writing a letter

The document is an application (request) for the return of the transferred money. There is no unified form, so we draw up a free application. Be sure to include the following information:

• details of your organization: the application can be made on company letterhead;
• bank details for refund;
• name of the counterparty's manager, his position and full name;
• subject of the appeal (subject of the claim): indicate on the basis of which document (agreement, invoice agreement, universal transfer document) the letter is drawn up;
• subject of appeal: describe exactly how and as a result of which the money was transferred to the supplier’s bank account. Indicate the basis on which you need to return the money, your requirements for terms, include fines and penalties, if any, in the document that forms the basis of the obligation. Justify your position with the law or terms of the contract, on the basis of which the supplier is obliged to return the funds.

Attach copies of supporting documents: payment slips, bank statements about debits from the account. In the inventory, indicate not only the quantity, but also the number of pages in each of them. In the attachment to the letter, be sure to add a reconciliation act for mutual settlements. Confirm the application with the signatures of: the responsible executive, the financial director (chief accountant) and the head of the organization.

https://www.youtube.com/watch?v=ytpolicyandsafetyru

The law does not set clear requirements for the form of the letter. Therefore, you should focus on the requirements of the Office Management Instructions. For example, these:

• The claim must be printed on a white A4 sheet. If the letter is submitted by an organization, you can issue it on company letterhead;
• Two copies of the letter are made. The defendant must leave a mark of receipt on your copy. When sending a claim by recommended letter, you will have a receipt indicating that it was delivered by postal employees;
• The average letter size is up to three sheets. If you want to refer to a contract or other documents, it is better to format them as an appendix and attach them to the letter;
• The title of the document can be “claim” or “application”. This way you will indicate the nature of the letter;
• Indicate in whose name the claim is being submitted (position, surname, initials, details of the organization);
• The date of preparation of the appeal is indicated;
• The document is certified by the personal signature of the applicant.

View a sample refund letter from a supplier. It must contain the following points:

• Organization details. However, if you use company letterhead with printed information about the company to compose the letter, you do not need to duplicate it.
• Full name and position of the head of the organization.
• The title (topic) of the document, as well as the main text.

In the main text it is necessary to indicate the amount that the counterparty is obliged to return and the reasons for this. The details of the agreement or payment order on the basis of which the money was mistakenly transferred to the counterparty are indicated.

The reasons and terms of return must also be stated. If the contract provided for a penalty for late fulfillment of obligations by the counterparty, the letter can mention liability for failure to comply with the deadlines for the return of funds.

Example: we are returning an overpayment that occurred due to a technical error. In payment order No. 117 dated July 16, 2017. GBOU DOD SDYUSSHOR "ALLUR" the recipient is indicated incorrectly: instead of LLC "Supply of sporting goods" LLC "Supply of goods" is indicated. The payment amount is 30,000 rubles. We are making a request for a refund.

Let's consider a situation that can happen in practice (returning the advance).

GBOU DOD SDYUSSHOR "ALLUR" erroneously transferred an advance to LLC "Supply of goods" in the amount of 30,000 rubles. An agreement was concluded between the organizations for the purchase of sports balls for 100,000 rubles. Advance payments are not provided for under the agreement. We are composing a letter.

When will they consider

Having received the statement of claim, the judge checks whether the documents comply with the requirements of the Code of Civil Procedure of the Russian Federation. Then it will be examined whether the state fee was paid if there are no grounds for preferential consideration. After this, a date for the preliminary hearing is set. The plaintiff and defendant will be notified. Subpoenas will be issued for this purpose. In this case, it is provided to the other party with the attached documents. If a third party is involved in the proceedings, they will receive a copy of the application.

If the statement of claim does not comply with the established requirements, a ruling is made to leave the claim without proceeding. The applicant is given time to eliminate the deficiencies. Then a meeting day is determined to consider the claim on its merits. The judge is given 2 months to make a final decision on the claim.

https://youtu.be/dLPozmCD4HM

However, in practice the period can be significantly extended. The decision on the claim may be caused by subjective or objective reasons. So, if the defendant does not appear, the hearing may be postponed. The illness of one of the participants in the procedure also becomes a reason for prolonging the proceedings. If expertise is needed, this will also take additional time.

The procedure for drawing up an act on the return of cash to the buyer

Refunds are made both on the day the product is sold and on subsequent days. If the act is drawn up on the day of sale, the document is submitted before the shift is closed and the Z-report is taken. This kind of documentation is drawn up in accordance with the Model Rules approved by the Ministry of Finance of the Russian Federation (30.08.93, N 104) and the resolution of the State Statistics Committee of the Russian Federation (25.12.98, N 132).

Cases of issuing an act on the return of cash in subsequent days are legally defined by the letter of the Central Bank of the Russian Federation dated 04.10.93 N 18 “On approval of the procedure for conducting cash transactions in the Russian Federation.” In this case, the money is returned from the organization’s main cash desk based on a written application from the buyer indicating his full name and presenting an identification document.

When drawing up the act, the following data is indicated: name of the organization (division, department, etc.); information about the cash register (model, registration number and manufacturer); Full name of the cashier who issued the return; numbers and amounts on the checks for which the refund was made; Full name of the official who made a positive decision on the reimbursement of funds.

As an annex to the act, it is necessary to submit an erroneously executed initial check, with the signature of the head of the organization and a stamp on repayment.

In case of an error on the part of the cashier, i.e. the amount on the check is entered incorrectly, the cashier is required to write an explanatory note. Such a note is drawn up by the cashier addressed to the head of the organization, which sets out the reason for the incorrect actions that led to an error in the cash receipt. The reason may be inattention when working on the cash register, overwork or poor health, malfunction or breakdown of the cash register, etc. This explanatory note is attached to the act.

A letter of refund is a type of claim document. It must indicate the request for a reverse transfer of funds and the grounds for this action. There is no unified form of the letter, so it is written in free form.

It is mandatory to indicate the following information in the document:

1. details of the enterprise (organization, institution) - compiler and counterparty;
2. subject of discussion;
3. list of documents on the basis of which the return must be made.

We suggest that you familiarize yourself with: Article 1010 of the Civil Code of the Russian Federation and comments to it.
A direct appeal to the counterparty should begin with the words “We ask you to return ...”, and contain comprehensive information about the day of transfer, the amount of funds in rubles, and the number of the payment order. It is extremely important to correctly justify the reason for the upcoming return, as well as indicate the details of the agreement under which this procedure is carried out, the details of the counterparty (name, address, Taxpayer Identification Number, reason code, and other installation information).

You should also indicate the terms for the return of funds and the account details at the bank institution where the amounts due must be transferred. The refund amount may also include penalties in the form of fines and penalties accrued on the basis of existing bilateral agreements.

Sample letters

Sample letter for refund 1

Sample letter for refund 2

Sample letter for refund 3

To confirm the arguments for the need to return funds, copies of payment documents should be attached to the letter. The letter is drawn up in two copies and recorded in the internal correspondence journal. One copy of the document must be sent to the addressee, the second is archived in the outgoing documentation of the enterprise division, the representative of which is its originator.

At the request of the enterprise management, the number of internal copies of the letter can be increased depending on how many departments require archival storage of its copy. Data on the number of copies of the letter at the enterprise must be included in the inventory of documents related to the execution of the contract.

A letter about the return of funds can be certified by a person who has the right to sign - the director (deputy director) or the chief accountant. The responsible executor (drafter of the document) must also put his signature. It is possible to return money previously paid to a counterparty or received for the supply of inventory items in several cases. Briefly about each of them.

According to the reconciliation report

In addition to payment documents, acts of reconciliation of mutual settlements between the parties can serve as the basis for sending a letter to the counterparty for the return of funds.

Sample act of reconciliation of mutual settlements

Regardless of the reason for which the receivables arose, reconciliation of payments for a certain period will make it possible to find out both the nature of the debt and the main reason for the error in accounting, financial and banking documents.

Another common reason for initiating a refund procedure is errors made when preparing paper and electronic documents. They can be very diverse: technical errors, incorrect indication of any details, amounts to be paid, etc.

Sample letter in case of a technical error

It should be noted that the most common inaccuracy made by the compilers of payments and other documents is the incorrect indication of the recipient’s details. In this case, the bank institution becomes the third party in restoring the financial status quo. The reason is that the payment in this case will not go to the recipient’s account. Until all the circumstances are clarified, it will be recorded in the bank under the “unexplained payment” category.

In some cases, contracts do not provide for payments in advance. A counterparty who mistakenly transferred an advance payment to the settlement account of the supplier of inventory items must take care of its return.

Sample letter for refund of advance payment

The management of the enterprise may have other reasons for sending a letter to the counterparty asking for the return of funds. Quite often, already at the delivery stage, force majeure circumstances arise, forcing the recipient to refuse the goods. If the counterparties do not have mutual claims, and the settlement of the dispute is not brought to court, the return is carried out on the basis of a similar document - a letter drawn up on behalf of the management of the receiving party.

Sample letter for refusal to supply goods

Prepayment is a guarantee of rights for the parties who entered into an agreement for the supply of goods and materials:

• the supplier - that the payment will be made in a timely manner;
• the buyer - that the delivery of the goods will be carried out in accordance with the terms of the agreement.

However, an unscrupulous supplier may refuse to fulfill its part of the contract and not deliver goods and materials.

Sample letter for refund of funds paid for goods not delivered

https://www.youtube.com/watch?v=https:accounts.google.comServiceLogin

A written application requesting the return of previously paid funds must be sent to the supplier at the end of the delivery period of the goods. It is necessary to indicate the details and attach copies of payment documents confirming the fulfillment of your part of the agreement.

Archival storage of business correspondence, which includes letters to counterparties about the return of funds, must be carried out for 5 years. Claim correspondence should be stored in a folder with a separate nomenclature. To register incoming and outgoing documents, you should create a separate logbook.

Consumer rights

In the absence of goods already paid for by the buyer, a violation of consumer rights is obvious. Refunds to the client for undelivered goods are regulated by Art. 23.1 of the Law of the Russian Federation “On the Protection of Consumer Rights (hereinafter referred to as the CPPR).

When goods are sold with advance payment, the purchase and sale agreement must also include a clause that clearly and clearly describes the terms of the transfer of the purchase to the buyer.

In paragraph 2 of Art. 23.1 of the RF PLA states that if the goods are not received within the period stipulated by the contract, the consumer has the right to demand a refund of the amount paid.

https://youtu.be/_CeMiQtOJqU

Step-by-step instructions and sequence of actions for legal entities

The concept of low-quality goods is defined in Art. 475 of the Civil Code of the Russian Federation - these are shortcomings, the elimination of which requires investment of expenses or time, or are identified again after their elimination.

When returning goods, individuals are guided by the Law “On the Protection of Consumer Rights”. The buyer has the right to return goods that do not fit in size, configuration, style, or color within 14 days after purchase. Products that have been used and have lost their salable condition cannot be returned. The legislation establishes a list of goods that cannot be returned or replaced - linen, food, medicines and others.

The buyer must submit a written claim to the head of the retail outlet to review the return and receive the money within 10 days. The document is drawn up in 2 copies to receive a mark of acceptance of the buyer’s claims. If the payment was made by acquiring, the funds will be returned to the person’s card, except for the return received on the day of purchase.

If there is a marriage, a person also has the right to file a claim. If the warranty period of the product has not expired and the defect is obvious, the retail outlet is obliged to accept the claim and return the money without an examination. After the warranty expires, the seller will require an examination of the condition of the goods, which must be attached to the claim. If the expert confirms a manufacturing defect, the money must be returned within 10 days.

Documenting the return of goods is a civilized approach to the turnover of goods and materials. The return of low-quality goods identified during the commodity exchange process is documented in a statement of identified non-conformity, a claim, or an invoice.

How to properly issue a cash return certificate

In accordance with the requirements of paragraph 2 of Article 314 of the Civil Code, seven calendar days are given for the return of funds that were excessively transferred or sent to the bank account of the counterparty by mistake. If funds are withheld in violation of legal requirements, or the recipient evades their voluntary return to the payer’s bank account, clause 1 of Article 395 of the Code allows interest to be charged.

We invite you to familiarize yourself with: Sample agreement for the donation of a land plot between relatives with a house or part of it

The procedure for their calculation is determined by paragraph 5 of the Review of the practice of resolving disputes related to the application of rules on unjust enrichment. This document was approved by letter of the Supreme Administrative Court dated January 11, 2000 No. 49. In the same way, interest is accrued in relation to cases of termination of contracts for the supply of goods and materials (clauses 3-4 of Article 487 of the Civil Code).

A slightly different procedure exists in relation to the return of advance amounts if there is a termination or change in the provisions of the contract. If the contractor has already begun to fulfill the contract, he must prove the fact that on the day of termination he had already fulfilled part of his contractual obligations. Part of the price established by the contract for the work performed is retained by the contractor in proportion to the volume of work performed up to the day when he actually received notice of the counterparty’s refusal to fulfill obligations under the contract. Losses are compensated based on the requirements of Article 717 of the Civil Code.

A refund application is sent upon completion of the agreed product delivery period. To do this, you need to have a payment document (check, receipt) confirming the fulfillment of your part of the transaction. If there is a written agreement, the delivery time is specified in its terms and conditions.

You can request a refund for undelivered goods:

• Through negotiations with the supplier;
• By submitting a claim;
• By filing a claim in court.

Oral negotiations

A telephone call demanding a refund will be enough if it is formulated correctly and justified by the law. The supplier tries not to terminate the contract and not lose money. He may offer to extend the agreement or replace the supplied product with a similar one. The customer has the right to agree to new conditions or refuse.

When starting oral negotiations with an unscrupulous party, you should remember that they are not evidence. But a letter of claim with an attached receipt for its forwarding or a mark of receipt can serve as evidence in court.

If the issue is not resolved through oral or written negotiations, the bona fide party can only demand payment of the money spent and penalties through the court.

Refund terms

The law does not provide a time frame for indemnification of the buyer's losses. But the seller cannot delay in responding to the complaint. When an individual applies, the period for responding to a complaint is ten days, and in contractual relations between business entities - a month.

If a financial claim is made, its amount is taken into account. When the proceedings are carried out in accordance with the provisions of the law on the protection of consumer rights, there is no need to deposit funds if the cost of the claim does not exceed 1 million rubles. However, in practice, several requirements may be present at once. For each of them, the state duty is paid separately. Its size is fixed in the Tax Code of the Russian Federation.

Return letters, like other business correspondence, must be kept for at least 5 years.

For claims correspondence, you can create a separate registration log; its form and procedure should be approved in the accounting policy. Familiarize the responsible official with this procedure against signature.

Responsibility for maintaining and storing these documents should be stated in the job descriptions.

Refunds are made within 14 calendar days from the date of sale. Such a document is drawn up by the cashier (seller, consultant). The following documents are attached to it: a cash receipt or sales receipt, if for some reason the cash receipt was not issued; an application for the return of goods and receipt of money, which is drawn up on the company’s letterhead in form No. KM-3, approved by the State Statistics Committee of the Russian Federation, Resolution No. 132 of December 25, 1998.

In the absence/loss of a cash receipt, the buyer writes a statement indicating passport details. Next, all documents are sent for consideration to a special commission and to the accounting department.

The need to carry out a refund operation arises in the event of an erroneous payment/transfer. Under these circumstances, strict adherence to the rules is necessary on the part of the paying buyer and the recipient organization. The first step in resolving the situation should be to issue a letter of request.

Drawing up such a letter may be necessary for both an individual and a law firm in the event of disputed payments. The form of the letter is standard; only the circumstances or terms of the transaction are adjusted. It is necessary to prepare documents that confirm that the appropriate amount has been credited to the account. For legal organizations, such a document is an invoice for the specified amount; for a private individual, it is a receipt (check) for payment for goods or services.

The next step is to fill out the organization’s letterhead, intended for third-party correspondence, which contains complete details. If this is not the case, then it is enough to put a corner stamp or fill in the details manually, placing them in the upper right corner of the sheet after the addressee.

This kind of letter is drawn up addressed to the first head of the organization and begins with an address to the “Director” (boss, manager, head, president, etc.). Next, indicate the full name of the organization and the full name of the official. In this case, an individual must indicate his/her full name, place of residence, telephone number or e-mail.

The subsequent content of the letter should begin with a direct appeal, for example, “We ask you to return.” Further details of the issue are provided, indicating the exact amount that must be returned. You should indicate the agreement under which the payment was made (number and date of conclusion of the agreement). You must also provide documents confirming payment - a receipt, payment order, etc.

The letter must be accompanied by a reconciliation report, which is usually located in the “Appendix” section. Don't forget to sign and date the letter. If you are issuing a letter of request from a law firm, you must provide the signature of the director and chief accountant and certify the letter with a seal.

An application of this kind is drawn up according to a sample, on the organization’s letterhead, addressed to the executive officer, indicating the full name and position held, for example, General Director, Manager, etc.

• The text of the application should indicate the current situation: erroneous calculation, low-quality product, as well as the exact amount in numbers and words. You also need to indicate the date and number of the receipt on which payment for the goods was made.
• Further in the text of the application, the details to which the amount must be transferred are indicated: full name of the recipient, taxpayer identification number (TIN), reason code (KPP), current account, recipient's bank, bank identification code (BIC), correspondent account (Kor/sch) .
• The reconciliation report is indicated in the appendix to the application. At the end of the document the applicant’s signature and date of completion are placed.

We invite you to read: Statement of claim to court: how to draw up and submit a statement of claim to court

If the application is submitted from a legal organization, then at the end of the document the full name and signature of the head and chief accountant, as well as the seal of the organization, are indicated.

You should write a statement of claim to the court at the place of registration of the applicant. The application is accompanied by a whole set of documents, both originals and copies.

The main thing is that there should be payment orders confirming the error, and a letter requesting a refund. The Civil Code in Article 1102 suggests the wording on how to formalize the return of erroneously transferred funds through filing a claim.

The claim should allege “unjust enrichment” at the expense of another person. The reason for the error will not be of decisive importance for the judges.

Recipient's responsibility for non-repayment of funds The recipient of the payment must remember: if the return of erroneously transferred funds is made with a delay, then he will have to pay interest for the use of extraneous money.

The period of such use will begin to count from the moment the recipient learned of the erroneous nature of the payment. If the exact moment cannot be determined, judges will take into account the time when the counterparty should have become aware of such a transaction. A more difficult case occurs when they don’t want to return the money at all.

The process of withdrawing funds can then become very protracted. The truth, however, is still on the side of the victim, and the recipient can get into serious trouble in the form of justified claims also for lost profits. If fraud is proven, this is a matter for law enforcement agencies.

And, if necessary, new card or account details where the funds should be transferred.

• If desired, you can indicate and provide a payment receipt or any other documents confirming the fact of an erroneous transfer of funds in the attachments.
• At the end there is a date and signature of the applicant.

When performing operations to transfer money, according to the law, the money already sent is the property of the person to whom it was transferred, and not the sender himself.

Therefore, it is possible to return hard-earned funds only, taking into account Federal Law No. 395-1-FZ of December 2, 1990, solely on the basis of a court decision on this issue.

The deduction is carried out in the standard way.

• cashless payments;
• KKM;
• correspondent accounts;
• credit institutions;
• electronic documents on paper;
• electronic payment documents;
• payment order;
• personal account;
• unpaid settlement document.

Methods of circulation

Today, the claim is quite often used in legal relations. Moreover, the authors of the document can be legal entities and individuals. If business ties are established between the partners, it is enough to provide the relevant document in electronic form. It is necessary that such a method of relationship be stipulated in agreements. If the case goes to court, this will be enough.

However, ordinary citizens apply in writing. Moreover, the document form is sent officially. To do this, you need to hand over the paper in person. The document is provided to the person authorized to receive incoming correspondence. If the recipient is located far away, the claim is sent by mail. It is recommended to make an inventory of the attached documents.

If the company refuses to satisfy the claim, the complainant has the right to file a statement of claim. The application must be drawn up in a legally correct manner. It is necessary to justify the requirements. It is better to seek help from specialists. The requirements for the statement of claim are reflected in the Code of Civil Procedure of the Russian Federation.

https://youtu.be/DBxnhbvQ8JY

Claim form for collection of funds

The document must contain the following information:

• The name of the authority to which the statement of claim is filed, as well as the address of its location.
• Personal data of the applicant and information for prompt communication. If the statement of claim is submitted by a trusted person, it is important to reflect information about him.
• Information about the defendant. The organizational and legal form of the company and its legal address are recorded. When the defendant is an individual entrepreneur, his full name, place of residence and other information that allows him to be identified must be indicated.
• Information about third parties involved in the proceedings. Rospotrebnadzor often plays a similar role.
• Claim. The price is always expressed in national currency.
• Title of the claim document. It is written in the middle of the sheet.
• The main essence of the appeal. The data is presented on a new line. It is necessary to supplement the information contained in the statement of claim with references to the norms of current legislation.
• Confirmation of the fact of the dispute resolution procedure. It is important to reflect how the defendant responded to the presentation of the claim.
• Links to the norms of current legislation that allow you to contact the authorized body with a statement of claim.
• The requirements put forward and the attached documents.
• Date of filing the claim, signature of the applicant, his surname and initials.

If the applicant is represented by an authorized representative, it is important to supplement the application with a copy of the notarized power of attorney.

Nuances regarding simplifiers

The tax authorities declare a slightly different policy regarding excess revenues from the supplier’s views on the state of affairs. In accordance with the requirements of the Tax Code, the tax base is formed based on the date of actual payment. On the day the funds are transferred to the bank account, income arises that must be declared.

If the receipt in accordance with the established procedure is recognized as erroneous, the excess transferred amount cannot be taken into account when determining the amount of taxable income for the reporting period. (Clause 1 of Article 346 of the Tax Code). Until the parties have properly formalized this part of the transaction, the amount in accordance with Articles 249 and 250 of the Tax Code cannot be considered:

1. income from the sale of inventory items;
2. non-operating income.

All of the above does not apply to advance payments subject to return due to termination or changes in the terms of the contract. As soon as the prepayment has been received into the taxpayer’s bank account, it must be taken into account as part of the income of the reporting period. If a refund is made, it is necessary to reduce the amount of income for the period in which it was actually made (clause 1 of Article 346 of the Tax Code).

The amount of state duty for consideration of a claim

Initially, it is necessary to determine which court has jurisdiction over the current situation. The procedure is carried out by the plaintiff. If the application was made to the wrong authority, the documents will be returned. If the cost of the claim does not exceed 50,000 rubles, it is necessary to apply to the magistrate’s court. When the cost is higher, filing papers in a city or district court is acceptable.

https://youtu.be/Rmwddgk_FJU

It is also important to take into account the sign of territoriality. As a general rule, the statement of claim is sent to institutions located at the location or residence of the defendant. However, the rule does not apply if consumer rights are protected. In this situation, it is permissible to submit papers at the plaintiff’s place of residence.

If a financial claim is made, its amount is taken into account. When the proceedings are carried out in accordance with the provisions of the law on the protection of consumer rights, there is no need to deposit funds if the cost of the claim does not exceed 1 million rubles. However, in practice, several requirements may be present at once. For each of them, the state duty is paid separately. Its size is fixed in the Tax Code of the Russian Federation.

Features of composing and filling out a letter

To write a letter to a supplier about a refund, a sample of which can be found on our website, you must meet several mandatory requirements. The letter must provide a complete and detailed justification for the need for a return - these are the points of the agreement, as well as links to current regulations.

If a discrepancy in amounts and erroneous sending of funds was identified during reconciliation, it is necessary to attach a report confirming the discrepancies. The letter is signed by the chief accountant, the head of the department and the director of the organization. It is prepared in the required number of copies to be sent to each counterparty. Business correspondence is stored for 5 years according to established rules.

Errors

Among the possible errors encountered when drawing up a notice of overpaid amounts of money, it is worth highlighting:

• incorrect filling of bank details for return;
• absence of the official seal of the organization (if the letter is not written on company letterhead and signed not by the head, but by another official);
• unreasonable demand (lack of data on payment and amount of overpayment).

https://www.youtube.com/watch?v=ytpressru

If there are such errors, the refusal to refund will be lawful.