How to correctly draw up a letter of guarantee - the nuances of filling out a letter of guarantee

Who is responsible for writing?

It should be noted that the initiator of the letter of guarantee can be either a legal entity or an individual.

As a rule, at an enterprise, responsibility for drawing up various types of documentation (contracts, claims, orders, letters of guarantee, etc.) is assigned to specialists from the legal department.

At the same time, sometimes accounting can also be involved in writing letters of guarantee (if a legal entity provides guarantees for loan repayment, delivery of goods, etc.).

REFERENCE. Often in small enterprises with a small staff, the preparation of various documentation, including letters of guarantee, can be carried out by the head of the organization himself.

A letter of guarantee from an individual is drawn up by him independently.

Rules for drawing up and contents of a letter of guarantee

Appeals in the nature of letters of guarantee to a legal address are written randomly, in legible handwriting, or printed using modern office equipment.

Since such an application to the tax authorities is of an official nature, it is drawn up taking into account the rules of business correspondence:

In the upper right part of the sheet they draw up the so-called “header” of the document, specifying where they are sending information about the owner of the premises.
Having titled the document, they move on to the text part from a new line.

The essence of the content comes down to confirmation of the intention to conclude a lease agreement after registration in the Unified State Register of Legal Entities and granting the right to use the premises.

They end the message with a signature deciphering the initials of the first name, middle name, last name of the person who guarantees that the premises will go into the legal use of the subject after entering the information into the Unified State Register of Legal Entities.

Please note that the following persons have the right to give such guarantees:

an individual who owns the specified premises under the right of purchase and sale, obtained by inheritance or other legal grounds;
the head of any form of ownership of enterprises and organizations, authorized to make decisions on leasing or subleasing real estate.

There are no particular differences when composing a letter confirming a legal address, we will show this in the following samples:

General requirements

It should be noted that the legislation does not contain any requirements regarding the procedure and form of drawing up this document. However, to write it, you still need to adhere to the basic rules of business correspondence.

So, the following requirements apply to the preparation of this document:

Drawed up on the organization’s letterhead (if the compiler is a legal entity).
The form must contain all the details of the organization (logo, name, address, contact phone number).
A4 paper format.
The document must contain the registration number and date.
The content must be contained within one page.

When writing a letter of guarantee, the following requirements must be observed:

Use exclusively business style of correspondence (colloquial expressions, jargons, etc. are not allowed).
The content of the document must be clear, concise and concise.
The signature of the head of the organization must be affixed, as well as the seal of the legal entity. Sometimes the signature of the chief accountant is also required (if the document concerns the fulfillment of payment obligations, delivery of goods, etc.).
All documents that the other party will need to review (if necessary) should be attached to the document.
ATTENTION. If the document is signed by a person temporarily replacing the head of the organization, then it is necessary to attach a copy of the power of attorney, which will serve as confirmation of the authority of the signatory.
The text of the document must include all related information (for example, if a guarantee is provided for the delivery of goods on a specific date, then the number and date of the concluded contract must be indicated).

How does a letter of guarantee prove the credibility of a legal entity? addresses

In order for the letter of guarantee to prove the authenticity of the legal address, the owner must verbally confirm his consent to rent out the premises. Be sure to notify the landlord so that within three working days after submitting documents for registering the LLC to the tax office, he will be in touch.

In most cases, an employee of the Federal Tax Service will contact you by phone number specified in the letter of guarantee. If the owner of the premises does not answer the call or does not confirm his guarantee, then the declared address will be considered unreliable, and the registration of the LLC will be refused.

But besides this situation, a legal address may have other disadvantages:

mass character – registration at the address of more than 10 organizations;
impossibility of organizing the manager’s workplace (the building is not completed, destroyed, the premises are strictly for production purposes);
at the declared address there are objects in which registration of commercial organizations is prohibited (for example, government agencies or military units);
incomplete indication of all elements of a complex address (especially typical for business centers, then the detailed description must be clarified with the Federal Tax Service itself);
discrepancy between the address in the letter of guarantee and the data specified in the certificate of ownership of the property).

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In such situations, a letter of guarantee and its verbal confirmation will not be able to help in registering an LLC.

What points does it consist of?

In general, the letter of guarantee includes the following points:

Sample letter of guarantee for no debt

The requirement to provide it is common in banks when opening an account. The guarantee is also issued to the tax service when registering an enterprise in a new region or transferring it to a new status.

The referent writes down his name, OGRN, TIN and legal address. Actually, the guarantee can be formulated as follows:

“Limited Liability Company “_____________________” hereby announces the absence of creditors as of “___” _______________ 201__.”

Step-by-step instructions for compiling

In order to better understand the procedure for drawing up a letter of guarantee, we present step-by-step instructions:

Drawing up the header of the document. At this stage, it is necessary to indicate the full details of the organization acting as the sender of the letter, as well as information about the addressee (name, address, contact numbers).
Next, indicate the date and number of registration of the document in the outgoing correspondence journal.
In the middle of the form the title of the document is indicated: “LETTER OF WARRANTY” (this item is optional).
Drawing up the text of the document. It should be noted that the content of the letter of guarantee may differ in each individual case. Thus, the following are the most common types of guarantees:
on timely repayment of the loan;
on the transfer of funds for shipped products;
providing a guarantee to an individual about employment, etc.

IMPORTANT. Regardless of the purposes and purpose of the letter of guarantee, it must contain: the grounds for the emergence of legal relations, what guarantees are provided, and the deadline for execution.

This stage is the final one. The head of the enterprise, as well as the chief accountant (if necessary), must sign a letter of guarantee. Then the seal of the organization is affixed.

The need for a letter of guarantee in 2020

The property of the new company is formed from the contributions of its owners. However, at the very beginning of its activity, the enterprise may not have large objects such as premises.

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Therefore, when registering an LLC, as a rule, you have to enter into lease agreements with third parties. But the company cannot formalize such an agreement before registration, since it does not have the corresponding rights and obligations as a legal entity. The company will receive them only after registration with the tax authority.

If the owners of the company avoid using their addresses as a legal address, then they can take advantage of the opportunity that the legislation provides them.

According to the regulations, the founders can include in the package for registration with the Federal Tax Service a letter with a guarantee from the owner, who will subsequently act as a lessor, that he will enter into an agreement with the new organization to rent the premises.

In this situation, this letter of guarantee will serve as confirmation of the legal address during registration, when the company being created does not have its own address. This document is not included in the list of required forms when registering a company, but is important. This is due to the fact that the Federal Tax Service will be able, due to the unreliability of the address in the information provided, in the absence of such a letter, to refuse to register a new company.

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Important! At the same time, it is very important to understand that the provision of a legal address must come from the actual owners of the premises located in the building next to it. This information is verified by tax representatives, who can call or come to see what is really there.

Providing a letter of guarantee is also necessary in the case of leasing a legal address. That is, in fact, the company will be located in a different location, but calls and letters will be received at this address on behalf of the registered company.

Example of a finished document

Exim LLC

INN 7734594376 KPP 776549923 OGRN 3465444567569 OKPO 82345648

Moscow, st. Lenina, no. 54, tel. 8 -345-785-23-44

General Director of Tipar LLC

No. 25 dated November 1, 2017 to Mikhail Sergeevich Ivanov

Letter of guarantee

Hereby Exim LLC, represented by General Director Ivan Arkadyevich Kolts, undertakes to pay the debt to Tipar LLC as of October 31, 2017 under Agreement No. 21 dated September 25, 2020 in the amount of 40,000 (forty thousand) rubles no later than November 10 2020.

General Director of Kolts I.A.

Ch. accountant Sviridova E.P.

This is what an example document looks like after completion.

Example of a letter of guarantee for the delivery of goods

FILES

General Director of Spetsinvest LLC P.I. Studentsov

LETTER OF GUARANTEE

About delivery of goods

Ref. No. 124/56n 09/12/2016

We hereby ask you to supply a batch of products (personal protective equipment) according to application No. 46-18 dated 09/10/2016.

We guarantee that payment for the delivery will be made by October 10, 2016.

If payment is not made in full by the due date, for each day of delay we undertake to pay a penalty in the percentage of 1% of the amount of unfulfilled obligations.

Bank details:

OJSC "Beta-Bank", Ufa, settlement number xxxxxxxxxxx; c/s xxxxxxxxxxx; BIC xxxxxxxx; TIN xxxxxxxx; Checkpoint xxxxxxxxxx.

Domservis LLC (signature) N.P. Rabotnichenko

Accountant LLC "Domservis" (signature) L.O. Raskidaylova

M.P.

We confirm payment guarantees

Such a document can be circulated not only between organizations, but also between individual entrepreneurs.

A letter acknowledging the debt and guaranteeing its repayment must have, in addition to the signature of the manager, the signature of the financially responsible person (finirector, chief accountant).

Subtleties of design:

the addressee is the organization or person who should receive the guaranteed payment;
It is necessary to indicate the details of the document confirming the fact of the need for payment (invoice, acceptance certificate, contract, etc.);
debt repayment terms must be specified;
details of the organization that incurred the debt (future payer);
any information regarding the situation that has arisen (for example, the reasons for the impossibility of paying on time).

Difficulties and problems during registration

When drawing up a letter of guarantee, a legal entity or individual may encounter some difficulties, which mainly relate to the contents of the paper. Let's look at them:

Unclear wording of the contents of the document - as noted earlier, today there are no legal norms that would regulate the legal status of letters of guarantee, as well as the procedure for their preparation. In this regard, the “guarantor” often expresses his will illiterately from a legal point of view, which entails the emergence of various controversial situations and litigation.
There is a double interpretation - the document must clearly reflect the will of the “guarantor” in order to eliminate the occurrence of ambiguities and misunderstandings. This is especially true in relation to financial obligations.

To summarize, it can be noted that the most important point that you should pay special attention to when writing a letter of guarantee is its content. It must be as clear and specific as possible and fully reflect all the nuances of the legal relationship that has arisen between the two parties.

What is a letter of guarantee to a legal address from the owner

The letter of guarantee was a product of the era of LLC gross registration. Despite the fact that, by law and by the Tax Service, an LLC is required to be located at the address where its sole executive body (director) is located, no one has canceled the power of attorney.

This loophole was quickly and efficiently taken advantage of by the owners of the premises, who began to offer company registration at the address with postal and secretarial services. For the tax authorities, in general, it didn’t matter whether the company was located at the address or not, the main thing was that it regularly submitted reports, paid taxes regularly and received letters of happiness. However, over time, too many companies began to be located at such “rubber” addresses, for which the Tax Service nicknamed them “massive” and began to refuse registration.

After this, the owners began to give letters of guarantee that they really allow this company to register at the specified address, and that this premises really belongs to them.