A barter is a legal document that is one of the most common civil contracts. As for the story, he was a harbinger of a sale agreement. Thus, the law on trade may apply to this type of contract. Naturally, if this does not conflict with the norms of Chapter 31 of the Civil Code of the Russian Federation, which indicates the obligations contained in the agreement. What are the parties to the exchange agreement, you can find out by reading the article.
To date, the use of special agreements of this type is somewhat limited. Because basically the deals go through the sales contract. Now the latter is very common. But an exchange agreement is still often used if there is a will of certain persons when it is necessary to give a specific thing and buy another.
Main features. Subject of the contract
The main features of an exchange agreement are usually considered:
- reaching consensus when the contract is drawn up by the parties on the basis of consent;
- mutual interests;
- retribution.
The subject of an exchange agreement is a product that is exempt from restrictions. It is the most important and necessary clause of the agreement.
If it turns out from the agreement that goods of different values are exchanged, then one of the parties has an obligation to pay the difference in value for the things of interest. Payment of the difference in value is carried out after the transfer of an item that has a lower price. The agreement may also contain a different refund policy.
Transfer of rights
The legal procedure for changing the ownership of the parties to the exchange agreement for goods that are subject to exchange occurs simultaneously. After all, participants perform the functions of transferring items. The duration of the contract is always determined by its participants. In cases where the exchange of goods was not made at one time, and the date of transfer is different, the fulfillment of requirements in another period of time is considered a counter obligation. Therefore, the last participant has the right to refuse to fulfill the agreement and demand damages. This occurs when the contractor does not fulfill its functions. Or there are circumstances that indicate that the obligation will not be fulfilled.
The form
In oral format, an exchange agreement is allowed in such cases:
- if an agreement is drawn up between individuals in the amount of up to 10 minimum wages;
- between other entities, if the contract is executed immediately upon its execution.
In other cases, a written form is required to conclude an agreement.
Parties to the exchange agreement
The legislation does not specify certain criteria in relation to the parties to the contract. But the transfer of the subject of one citizen to another when exchanging things is considered one of the forms of disposition of property. Therefore, each of the parties should be the owner of those things that are subject to exchange. And to have another property right, which includes the possibility of disposing of specific real estate.
Parties to the exchange agreement are not only individuals, but also various companies. For example, state and regional organizations. At such moments, the legal entity transfers its legal capacity, namely the possibility of disposal and economic management. It must be taken into account that the organization can draw up an exchange agreement not only with companies, but also with a specific citizen. That is, the seller and the buyer are considered equal participants.
Items in the contract
The number and name of sections of the document depends on the subject of the agreement. So in the contract of exchange for land should contain sections:
- subject of transaction execution;
- land restrictions;
- prohibitions when using sites;
- rights and obligations of participants;
- responsibility of participants;
- final requirements;
- Information for bank transfer of funds.
In order for the agreement to be drawn up correctly on the basis of norms, it is better to use a sample when writing it. Because in the absence of knowledge in the preparation of the document, many inaccuracies can be found. And subsequently such an agreement will need to be rewritten. As in another document, the time and place where it is concluded is prescribed. As well as passport data of participants. As soon as the agreement is completed, for the rights of the parties to the exchange agreement to arise, signatures must be indicated. And all necessary documents must be attached to the contract.
Document Content
The main condition of the exchange agreement is the subject of the agreement. That is, this kind of goods that will be exchanged. If you do not specify the names of the items, then such a contract may not be recognized as a document. Since the subject is the main condition. Therefore, it is desirable to indicate information about it relevant and detailed. Information should be spelled out not only about the value of the thing, but also a description.
Rights and responsibilities of the parties
You must understand that the contract provides for the equal rights of the parties to the exchange agreement. Who belongs to them? Such parties are considered the seller and buyer of a particular item. Nevertheless, they have the same rights, as well as obligations in relation to the law. Persons who draw up a contract are required to spend the same amount to transfer and receive the item in their property.
And if one party to the agreement received the goods with marriage, the other party should be responsible for providing goods with such defects. That is, fulfilled its obligations under the contract with violations. Responsibility is borne by all parties to the exchange agreement in a similar form. As with the conclusion of sales contracts.
When the goods were received under a barter, the party that incurred losses is entitled to file a claim for the return of the item. And also the party has the opportunity to demand that damages be recovered.
Price indication
It is not always necessary to indicate the value of an item in an exchange agreement. This will not affect proper accounting. And it will not create problems with the tax office. You can rate an item in the following ways:
- internal audit, in which the participation of third parties is not necessary;
- checking the cost of similar items.
And also sometimes assessment activities are carried out. Usually it is carried out by appraisers who act on the basis of a contract or other legal acts. When concluding a barter agreement between individuals, valuation of a thing should be carried out without fail. Because the parties may incorrectly indicate the cost. That is, it can actually cost less than it actually is.
An independent assessment is also carried out by appraisers. They are guided by the data of the contract or other executive acts. Specialists involved in the evaluation of various things, study the characteristics of the subject, as well as the cost of a similar thing. Such actions ensure the truthful conclusion of a certain subject. Indeed, the duty of appraisers is an objective assessment of a specific object of the contract.
Tax accounting
If there is an exchange of goods that are of equal value, then the contract is not subject to taxation. But if the items are not equal, then one of the parties to the agreement should pay a small compensation. Such an amount is considered income, therefore tax is calculated from it.It is not more than five percent of the price of the goods.
In order not to pay taxes, according to the law, the amount of compensation can be included in the deduction. In addition to paying this amount, the parties to the exchange agreement are required to pay state. fee for the transaction. Its value depends not only on the type of product, but also on its features. The more expensive the goods specified in the contract, the higher the tax on it.
Kinds
There are several types of classification of contracts. Documents differ only in the principle of their separation. For example, they single out agreements that are combined by the type of those goods to be exchanged. Citizens have the right to enter into an exchange agreement:
- apartments;
- transport;
- various buildings, both residential and non-residential.
Thus, all participants exchange not only things, but the right to possess them by another person. A special type of barter is barter. This is an agreement that applies mainly in foreign trade. Only to conclude a contract, you must have a license from the parties. And the goods that will be exchanged must be equivalent.
Features in the exchange of premises
If a citizen has the right of ownership of a certain property, then he can exchange an apartment or other building or premises.
If one of the parties does not wish to exchange property, the contract shall be deemed not concluded. The exchange of premises is entitled to persons who own buildings belonging to the housing stock. Such persons must have special permission to conduct a transaction. In this case, the change is not the ownership right, but the right to use it. Often the parties to the exchange agreement are legal entities. There is also a mixed contract form. Very often, under such an agreement, illegal actions are covered that are aimed at not paying taxes. This is because the parties themselves establish the equivalence of things. For example, a certain thing may be given for a bill that does not have any security. Therefore, if a fact is revealed that indicates the disguise of an unlawful act relating to the exchange of apartments, then such a transaction is recognized as feigned.
Execution of actions
If an apartment exchange contract is concluded, then the room has one-time signs. When fulfilling the terms of the contract, the number of things that are subject to exchange is important. The contract may determine that things are transferred in the assortment that characterizes the quality of the goods. But in such cases, certain provisions must be applied. Naturally, the obligations of the parties to the exchange agreement must be fulfilled. Because violation of the conditions entails the onset of consequences. A party may unilaterally withdraw from the contract if it turns out that the other does not fulfill the conditions properly. Some contracts provide for penalties for failure to comply with the conditions. After all, the party may suffer losses, since the purchased item may already go to the sale.
Cancellation of an exchange agreement
If one of the parties does not comply, the contract may be terminated. The grounds for such actions are:
- the court's decision;
- failure of the party;
- the presence of violations.
The contract can not only be terminated, but also changed its conditions - only if its implementation by the parties will cause them irreparable damage. Therefore, in the interests of preserving the position and object of the exchange agreement, it is better for participants to change the conditions to others that will be more stable and reduce the risk to the lowest level. But here, nevertheless, there are some nuances, because when the conditions change, the participant cannot demand back the thing that he has already transferred under the contract that was concluded earlier. If the contract was terminated due to the fact that the citizen violated the conditions, the other party has the full right to demand compensation for losses incurred.Therefore, when amending the terms of the contract, it is necessary to take into account the fact that this may entail certain consequences. Or, conversely, their absence - in cases where the previous contract cancels the performance of duties. Since the conditions have already changed.
Thus, the barter agreement has many important features that you need to know when there is a need for its paperwork, so as not to make mistakes and thereby not violate the requirements of the document, as well as not to incur losses. When the parties are going to conclude an exchange agreement, it is necessary to carefully study all the clauses of such a document and understand the risks associated with failure to comply with the terms of the agreement. This is very important, as conditions can be spelled out in two ways. A party may misunderstand them. That is, a situation may arise when the contract implied certain conditions that were not specified accurately, but in fact, the analysis reveals that the meaning of the information implied a completely different meaning.