Letter of guarantee on compliance with tax laws. sample letter of guarantee. Sample letter of guarantee for the performance of work

09.03.2023
Rare daughters-in-law can boast that they have even and friendly relations with their mother-in-law. Usually the opposite happens
one of the forms of business correspondence between legal entities, confirming the existence of obligations of one party to the other, when ordinary agreements are not enough.

Obligations may arise when concluding purchase and sale transactions, when shipping products, performing contract work, etc.

There are no regulations governing the form of a letter of guarantee, therefore, the requirements for it are the same as for the design of other types of business correspondence.

It should be remembered that the letter of guarantee - this is not a commercial document, but a form of business correspondence, in writing confirming the obligations of the parties. When it is issued, one should be guided by standard business practices.

akin to a treaty, therefore, acquires legal force only when properly drafted.

This publication will tell you more about the types of letters of guarantee, the rules for their preparation. Some of them will be considered as examples.

What are the letters

Depending on the purpose of drawing up letters of guarantee are divided into the following varieties:

  • on the provision of non-residential premises for rent(the organization must be located at the legal address, that is, at the place of registration);

  • on debt payment(the letter contains the intention to meet financial obligations in full without delays and delays or to repay the debt according to the schedule);

  • on contractual obligations(this paper guarantees payment for goods or services within a certain time frame, the performance of any work, confirms the quality of the goods in accordance with GOST and other standards);

  • about hiring(guarantees hiring and payment according to the staffing table).

This document is necessary for a foreign specialist for employment in our country and obtaining a visa, as well as for a student during an internship.

The latter type of letters of guarantee is also in great demand and is required everywhere.

So, in some educational institutions, graduation diplomas are issued only after the provision of a certificate of employment. Released prisoners must report on employment to the supervisory authorities. Foreign employees deliver a letter of guarantee to the migration service.

How they are made and what they contain

Since there is no specific form of a letter of guarantee, which is provided for by law, it must comply with the general recommendations:

  • writing style - official business, as it is a document;
  • concise, clear and specific statement of the essence of the issue;
  • clear and simple content of the document;
  • correct formatting without spelling and syntactic errors.

Letter of guarantee on behalf of a legal entity completed on the institution's letterhead and must contain the necessary details.

Must be on letterhead stamp, are indicated Name of the organization And type of ownership. The details of the addressee are indicated in the upper right corner.

must be registered in the journal of outgoing documents.

It must contain the following requisites:

  • to whom it is addressed, from whom it was sent;
  • contacts and addresses of the parties;
  • outgoing number, departure date;
  • who and what guarantees, terms;
  • Full name, position of the person signing the letter;
  • power of attorney, information about the authorized person, certified by the seal of the organization;
  • contacts, data of the performer;
  • OGRN and TIN of the organization.

A letter of guarantee is drawn up on an A4 sheet, printed on a letterhead, signed by responsible persons and sealed.

All pages must be stitched as one document and decorated with a sealing sticker with a signature, a seal and an indication of the number of stitched pages. If it is not stitched, the pages must be numbered and signed by the responsible person on each.

If the letter of guarantee was individual entrepreneur, copies of all pages of the record sheet of the Unified State Register of Individual Entrepreneurs (EGRIP) are attached to the document.

A letter of guarantee is drawn up not only by legal entities, it is a guarantee of the settlement of relations individuals.

Meaning and Strength of Warranties

A letter of guarantee is one of the ways to conclude a contract.

The offer must contain subject of the contract(offer - goods, services, types of work), described specifically and in detail. In addition, the letter of guarantee specifies the terms for the provision of the listed services.

Period specified in the offer letter plays a decisive role in determining the procedure for fulfilling the warranty obligations. If it is not written in the letter, it can't be canceled.

The response of the person to whom the proposal was sent, is the second part of the contract. The requirements for it are not so strict. It can be detailed or unambiguous (agreement or disagreement with the proposed conditions).

However, in any case, all business letters must have original signatures, otherwise the document is not legally binding.

If the response is retracted, it must be done quickly before any action is taken.

Of particular note are the letters of guarantee concerning financial obligations, as they make up a large proportion of the outgoing documentation of enterprises.

There are times when it is not possible to fulfill the terms of an agreement or pay in a timely manner.

Therefore, it is imperative warn the partner about the occurrence of unforeseen circumstances and ask him to push back the payment date.

It is better to do this in the form of a letter of guarantee indicating the details of the parties to the contract and payment obligations under it.

At the same time, it is imperative arrears interest is indicated, otherwise, 0.036% of the amount will be charged daily by default.

In addition, one must describe reason for which the obligation is to be rescheduled.

This type of guarantee letter must contain request not to impose penalties or agreement to pay damages. At the end of the document, the deadline for full payment should be indicated.

If the above form is not allowed, a notice should be issued in the manner prescribed by Article 450 of the Civil Code of the Russian Federation (“Grounds for Amending and Terminating the Contract”).

A notice is also drawn up if the funds are not transferred to the customer or a new assortment of goods has appeared.

A letter of guarantee with a request to defer payment for a certain period can be written and to the bank, while indicating good reason for which the debt cannot be repaid. As a rule, banks in such cases go towards the debtors.

Summary

Concluding the above, we can note the pros and cons of letters of guarantee.

TO shortcomings letter of guarantee applies to him small volume, which does not allow details about write the terms of the warranty,determine in full all the rights and obligations of the parties, the extent of their responsibility to each other.

Does not stipulate itselfprocedure for the provision of services, in connection with which conflict situations are not excluded, which have to be resolved in court.

Despite the aforementioned shortcomings, positive moments refers to the fact that letter of guarantee mcan not be drawn up as a contract, since it has sufficient legal force Pri compliance with the requirements for its design.

When considering lawsuits, the letter is accepted on a par with the contract.

It is a confirmation of obligations towards another person. In most cases, such documentation is issued directly by the head of the organization. Exception - the signature is put by a trusted person who has the right to such an action. Benefits of using letters of guarantee include:

  • compilation in accordance with the business standards in force in Russia;
  • confirmation of serious intentions and responsible attitude of the sender;
  • the ability to supplement the document depending on the specific terms of the transaction;
  • there is no need for a mandatory bilateral agreement;
  • judicial practice takes this document into account as an evidence base.

A letter of guarantee is one of the types of official correspondence between enterprises and individual entrepreneurs. Such a document is drawn up in an official style. The use of jargon, colloquial expressions is prohibited. Another feature is that the design is only allowed on one page of A4 sheet.

What types of document are

A letter of guarantee is necessary in situations where one of the parties guarantees payment for products, works, services rendered, rent, etc. Drawing up such a document may be required when one of the participants in commercial relations is not sure that the agreements reached earlier will be fulfilled in the prescribed amount and on time. Consider the most common types of letters of guarantee:

  • about payment of debts for products. The document indicates obligations, their volume, the period during which the debt will be repaid;
  • guarantee of the supply of goods or services. The supplier indicates the period of product transfer, its quantity, characteristics;
  • providing a legal address. The document is drawn up, for example, by the owner of the premises at the request of the tenant;
  • about hiring a foreigner. A letter of guarantee, for example, should be issued when a foreign citizen is employed, if required by the migration service.

A document that relates to business correspondence must be drawn up on the letterhead of the organization. It can also be drawn up in free form for any type of relationship between legal entities or individuals. So far, the country's legislation does not contain the concept of a "letter of guarantee", but there is judicial practice using such evidence.

Design rules

Brevity, specific data, business style - requirements that must be considered when drawing up a letter of guarantee. Be sure to use reliable information, use the words “we undertake”, “guarantee”, etc. The document must contain the details of the parties - the name of the organization or the name of the individual, information about the addressee, as well as:

  • date of preparation of the document, its outgoing number;
  • the main content (what are the obligations);
  • information about the person who signs;
  • company seal.

You can send the letter of guarantee to the addressee in person by contacting the management or by certifying the document with the secretary. Another way is to send it via registered mail with a description of the attachment. A popular method is the transmission of a letter of guarantee via e-mail. Within the agreed time, the sender provides the original. A letter of guarantee is an element of business correspondence that is actively used by modern business. Documentation is not difficult.

The main rule is a competent Russian language and a statement of the facts, for which a guarantee is provided. This type of documentation can be used to regulate relationships between enterprises, used by individuals. There are no restrictions in the law.


LETTER OF GUARANTEE

STK-Lab LLC (hereinafter referred to as the "Lessor") hereby guarantees the provision of office space with a total area of ​​___ sq. m. according to the text of OOO "Vasilek") Address of the provided premises: 124482, Moscow, Takaya-to street, 1, office 17.

Upon passing the state registration of Vasilyok LLC, a lease agreement for office space located at the above address will be concluded with the company.

The landlord guarantees that the premises belong to him legally and can be freely leased out without violating anyone's interests, as well as the legislation of the Russian Federation.

A copy of the certificate of state registration of ownership of the premises series ___ No. __________ dated dd.mm.yyyy on 1 sheet is attached.

Note: The letter is prepared on the Landlord's letterhead. The details of the Lessor must contain contacts by which the employees of the registration authority can contact the Lessor and double-check the information specified in the letter.

A letter of guarantee is one of the documents of business correspondence between partners. By such a document, one party under the contract gives a guarantee for the performance of certain actions (payment, performance of work) to the other.

There are no rules in the law that you need to focus on when compiling the text of the letter. However, in terms of business correspondence, established rules have been formed when writing a letter of guarantee.

In business correspondence, received letters are recorded by the secretary, the incoming number for the document must be affixed.

purpose

The main purpose of the letter is assurance of your business partner that the work specified in the contract will certainly be completed. Often, the text of the letter indicates specific deadlines for the completion of work.

Situations when it is necessary to draw up

A letter of guarantee can be drawn up both separately and in response to a letter of claim from the customer. Such a letter is submitted to the second party if there is a need to confirm their intentions regarding the performance of work under the contract. In this letter, the Contractor may also indicate specific deadlines for the completion of the performance of works or services, if they are overdue. It is worth saying that the receipt by the Customer of a letter does not oblige him to accept the conditions set forth by the Contractor or the Contractor.

A letter of guarantee is not a bilateral document, unlike an additional agreement to an agreement or contract signed by the parties. However, in dispute resolution jurisprudence, there are cases in which the information contained in this document is taken into account when making decisions.

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How to write this letter

Requirements

The letter of guarantee is issued on an A4 sheet, usually on one sheet. This document can be written in letterhead organization or, in its absence, a regular sheet certified by the seal of the organization.

This document has one structure. Depending on the specific situation, only the text of the letter changes.
A letter on guarantees for the performance of work, in addition to the signature of the head of the company, implies the signature of a responsible person (deputy director, foreman, etc.). Writing style- purely business, should not contain lyrical digressions.

The body of the letter uses the following turns:

  • XXX LLC guarantees the fulfillment of…;
  • “By this letter we guarantee…”;
  • “LLC XXX guarantees by this letter…”.

Letter of guarantee consists of from:

  1. Headers of the document, which contains the details of the sending company, outgoing number, addressee).
  2. The text is a guarantee.
  3. The final part with the signatures of responsible persons.

Required Items

The letter of guarantee is sent to the party on the letterhead of the organization.

At the same time, it should include:

  1. Company details, date and outgoing number.
  2. The recipient of the letter. It can be indicated both directly the person to whom it is addressed (head), and the recipient company (legal entity).
  3. The text of the letter itself indicating the timing of the work or schedule.
  4. The author must indicate the position and his data (surname, initials), put a signature.
  5. Seal.

Applications

As a rule, letters of guarantee are sent without attachments. But if necessary in the application you can specify a schedule of work with an indication of the deadline for each object or stage.

The need to draw up a letter of guarantee and a reconciliation report is described in the following video:

Features of compiling some types

Execution of construction works

When performing construction work under the contract, the Contractor may guarantee by letter of guarantee correspondence work carried out at the facility to the standards of Gost or SNIP. Such a letter shows the conscientiousness of the contractor.

Performance of work by the contractor

When performing work by a contractor in a letter of guarantee may indicate Deadline for performance of work under the contract: “By this letter, Stroymontazhinvest LLC guarantees the performance of work under contract No. dated 01/01/2015 until 06/31/2015.

Timing shift

In case of violation of the deadlines for the delivery of the object or the performance of repair work, the contractor has the right to send a letter of guarantee to the customer on the completion of work. In it he can specify dates during which the delivery of the object is planned, indicate reasons for the delay performance of agreements under the contract.
Thus, the letter is primarily drawn up to confirm the intentions of the contractor or to justify the delay in terms and indicate the end of their obligations under the contract.

One of the integral components of business relations is business correspondence. One of the types of which, in turn, is a letter of guarantee. In it, the sender expresses promises / guarantees for the implementation of any actions regarding the addressee, directly related to the interests of the addressee. This letter is not an official obligation, but a confirmation of the obligations assumed by the sender. Each letter of guarantee is mandatory signed by the head of the organization, has the appropriate seals and is registered through the office of the company.

How to draw up a letter of guarantee - the nuances of drawing up a letter of guarantee

These days, letters of guarantee are quite common in the business world. They are most often used in the following cases:

  1. Proof of payment for something (work, services, goods, etc.).
  2. Deferred payment guarantee.
  3. The intentions of the legal entity / person regarding potential cooperation.
  4. Providing information to third parties.

Features of drawing up a letter of guarantee:

  1. Purely business language, the absence of long and vague phrases.
  2. Clarity of wording.
  3. An indication of the type of circumstances or a statement of the entire procedure for the fulfillment of obligations.
  4. Drawing up this document on the letterhead of the sender.
  5. Bonding the document with the seal of the sending company.
  6. The presence of the signature of the management and chief accountant.
  7. Stylistic, and even more so spelling / punctuation errors in the letter are unacceptable.
  8. Not according to the rules, a letter drawn up may be invalidated.

Most of these documents begin with the phrases “We certify (guarantee) with this letter ...” or “In view of the agreement signed between our companies and the prepayment made ...”, etc. Provided that the letter is about guarantees of payment, it is mandatory to indicate bank details. Also, copies of certain documents are often attached to the letter, if necessary.

What should be in the letter?

  1. The name of the sending company + a standard set of details of the organization.
  2. Sequence number of the letter + date of registration of this document as outgoing.
  3. Addressee data (full name or company name).
  4. The essence of the appeal is in the content of the letter.
  5. Signature of the addressee (head).
  6. Official seal of the organization (readable print).

The main types of letters of guarantee - characteristics and features of filling out letters of guarantee for individuals and legal entities

The provision of a letter of guarantee by an organization can be carried out by both individuals and legal entities, in accordance with the circumstances. Moreover, the word “guarantee” itself may not even be mentioned in the text. The main thing is that the content of the letter contains confirmation of the intentions of the organization. The types of letters of guarantee are as follows:

  1. A letter of guarantee to pay the debt or to pay for the purchased goods. This document is most often used in relations between firms and companies. With such a letter, the company confirms its obligations - to make timely payments for services / goods that were provided on credit.
  2. Letter of guarantee for the performance of work. In such a document, in addition to the number / date of the “outgoing” and the addressee, the obligations themselves (for execution), their volume and terms are usually indicated. Wordings - “We guarantee ...”, “We hereby guarantee ...”, etc. As well as details, a signature with a transcript and a seal.
  3. A letter of guarantee on the provision of a legal address or a letter of guarantee from a potential landlord. This document is needed for registration of a legal entity / person that does not have its own premises and rents an area. At the request of the tenant, the owner of the premises draws up a similar document (that is, confirmation of the legal address of the company), which in fact is a guarantee that the organization will be provided with the premises specified in the registration documents for rent. It should be noted that the absence of this letter cannot be a reason for a subsequent refusal to register.
  4. Letter of guarantee for the supply of goods. This document usually writes about the obligations of the supplier regarding the timing and quantity of goods / services. The letter should correspond as clearly as possible to the contract you previously signed.
  5. Letter of guarantee for employment. This document is created on the letterhead of the recipient enterprise. The text of the letter indicates to whom, from whom and in what specialty guarantees in employment are provided.
  6. Letter of guarantee for employment. This document is a confirmation of the signing of an agreement on the basis of labor relations between the employer and the employee himself. Such a letter is often required to be submitted to the FMS when, for example, sending an employee to another country. The letter is also used as a legal document, in traditional employment and regulation of employee/employer relations.
  7. Letter of guarantee for inviting a foreigner. It is compiled by a legal entity, at the invitation of which a foreign citizen arrives in the country for work. The letter indicates that the organization undertakes to provide such an employee with housing, registration, medical and other assistance for the entire period of his stay in the Russian Federation. The organization also undertakes to assume all income during the deportation of an employee.

Letter of guarantee from the legal side - is the letter of guarantee legally valid?

In fact, a letter of guarantee does not refer to the type of official confirmation of obligations. Such a concept is simply absent in the Code of the Russian Federation. But jurisprudence using letters of guarantee already exists, and the legal force of this document will depend on its design and textual content.

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