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12 апреля, 2023

Nvidia GeForce RTX 4080 Founders Edition Review

Nvidia’s new «Ada Lovelace»-based GeForce RTX 40-series graphics cards are impressive pieces of engineering. The GeForce RTX 4090 is easily the fastest graphics card that money can currently buy, and now the new GeForce RTX 4080 Founders Edition holds rank as the second-fastest graphics card available. It has a little problem, though, that keeps it from true rockstar status: Though it’s exceedingly powerful and more affordable than the GeForce RTX 4090, it isn’t easy to recommend at its launch pricing. This card exists at a crossroads where it’s too expensive to attract most gamers, and the gamers who are willing to pay this much will likely want to opt for the goliath-grade, Editors’ Choice-award-holding RTX 4090 instead.  

Now, despite what may sound like a slight downer in our tone to this point, we opted to give the RTX 4080 a 4-star rating, regardless, because it is a technical triumph of a video card. Its blistering-fast performance is far ahead of all last-gen graphics cards, which may be reason enough for you to buy one even if most gamers will want to wait for something more affordable from AMD or Nvidia’s own stable, which are inevitably coming—some very soon.

What’s the AD103? A Near Half-Size AD102

Creating computer chips is an imperfect process that often leads to the creation of semi-defective chips. These semi-defective chips may be fully functional, but unable to operate at the targeted operating speed. Alternately, these chips could have small portions that simply do not function even if the rest works perfectly.


(Credit: Michael Justin Allen Sexton)

Traditionally, these chips are sorted by quality and used to create multiple products. By doing so, a single large chip, like the AD102, can be used inside of a powerful GPU like the Nvidia GeForce RTX 4090 and other less powerful cards. This technique has been used for decades now by AMD, Intel, and Nvidia, and it’s expected practice at this point. 

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To our surprise, however, Nvidia opted not to reuse the GeForce RTX 4090’s AD102 GPU inside of the Nvidia GeForce RTX 4080. Instead the Nvidia GeForce RTX 4080 utilizes an entirely different GPU die known as AD103. This new AD103 GPU die is significantly smaller than the AD102, measuring just 379mm2 to AD102’s relatively enormous 609mm2. In terms of CUDA core counts, this leaves the AD103 with 10,240 to AD102’s max possible 18,432.


(Credit: Michael Justin Allen Sexton)

Neither the Nvidia GeForce RTX 4080 nor the GeForce RTX 4090 utilizes fully intact GPU dies, which leaves them with core counts of 9,728 and 16,384, respectively. This was likely done due to the aforementioned imperfect nature of creating chips, as having some cores that can be defective and still result in a viable chip leads to better yields and less overall production waste.


(Credit: Nvidia)

Nonetheless, Nvidia’s decision not to use the AD102 inside of the RTX 4080 remains somewhat counterintuitive. Larger chips are more likely to have defects, and it seems likely that Nvidia will have at least some AD102 dies that aren’t good enough to be an RTX 4090 but still have plenty of functional hardware for a lesser GPU.


(Credit: Nvidia)

When we stop to consider the vastly different size of these two cores, however, this decision starts to make sense. Nvidia likely doesn’t expect to sell enormous numbers of RTX 4090 graphics cards, as not many folks will be willing or able to shell out $1,599 for a GPU. Not many can spring $1,199 for a GeForce RTX 4080, either, but the company might expect more orders of the RTX 4080 than the RTX 4090 simply due to its lower price point.


(Credit: Nvidia)

With that in mind, it doesn’t make much sense for Nvidia to produce large numbers of AD102 dies just to disable part of them to make enough Nvidia GeForce RTX 4080 cards to meet demand. Disabling parts of defective chips to make lesser GPUs only makes logical sense when you are creating a lot of those larger GPU dies, anyway, and as we say, that’s not likely for the RTX 4090’s AD102. Far more sensible to make a smaller GPU, in this case AD103, and use it in this manner instead to produce lower-end cards.


(Credit: Michael Justin Allen Sexton)

That the AD103 chip isn’t used in its entirety inside of the GeForce RTX 4080, and that there currently aren’t any other GPUs using the AD102 die, leaves the door open to a possible future GeForce RTX 4080 Ti. I think this is highly likely long term, due to the performance gap between the two existing GeForce RTX 40-series entries, as you will soon see.


(Credit: Michael Justin Allen Sexton)

Other than differences in resource count, the Nvidia GeForce RTX 4080 shares feature parity with the more powerful Nvidia GeForce RTX 4090, and you should check out our linked review article for more details about the Ada Lovelace architecture. This means that the RTX 4080 can take advantage of DLSS 3 in games that support it to boost performance higher than DLSS 2 is capable of. The highlights of what’s new in the RTX 40 series are more powerful decoding and encoding hardware that includes support for AV1, more powerful ray-tracing hardware, and substantially larger caches, among other things.


(Credit: Michael Justin Allen Sexton)

Out of the 80 total streaming multiprocessors available in the AD103 core, the RTX 4080 has 76 of these active. As mentioned above, this gives it a core count of 9,728 CUDA cores, and these operate at a peak speed of 2,505MHz. The RTX 4080’s direct predecessor, the RTX 3080, had just 8,704 that topped out at 1,710MHz.


(Credit: Michael Justin Allen Sexton)

In addition to the larger core count, the RTX 4080 also has an enormous 64MB pool of L2 cache that dwarfs the RTX 3080’s 5MB L2 cache pool. It’s likely due in large part to the last bit, the larger caches, that the new RTX 40-series cards are able to perform significantly better than their predecessors, as core count itself hasn’t changed nearly as much as performance has increased. The combination of larger core counts, faster clock speeds, and the larger cache pool enable the RTX 4080 to run circles around the RTX 3080 in most scenarios.

To keep the powerful AD103 core fed with data and avoid bottlenecks, Nvidia attached 16GB of GDDR6X RAM to the core over a 256-bit memory interface. The RAM is clocked at 11,200MHz and provides an aggregate total of 716.8GBps of bandwidth to the RTX 4080’s GPU core. Just like AD102, the AD103 core is built on a custom TSMC 4nm fabrication process and Nvidia rated the GPU with a peak power target of 320 watts (W).


(Credit: Michael Justin Allen Sexton)

Nvidia is continuing to use the new 12VHPWR power connector to deliver power to its graphics cards, and the Nvidia GeForce RTX 4080 Founders Edition ships with a 12VHPWR adapter that can connect to three eight-pin PCI Express power supply connectors. For display connections, the Nvidia GeForce RTX 4080 has one HDMI port and three DisplayPort connections, from which it can support a total of four monitors.

GeForce RTX 4080 Spec Comparison and Test System Setup

I tested the Nvidia GeForce RTX 4080 on our 2022 GPU test bed that utilizes an Intel Core i9-12900K processor on an Asus ROG Maximus Z690 Hero motherboard. The CPU has not been overclocked and operates at stock clock speeds with a Corsair Hydro Series h200X(Opens in a new window) water cooler.

The system also runs 32GB of Corsair Vengeance RAM(Opens in a new window) clocked at 5,600MHz, a 1TB Corsair MP600 Pro(Opens in a new window) NVMe 4. 0 SSD and a Corsair HX1500i(Opens in a new window) 1,500W 80 Plus Platinum power supply. All tests are performed inside of Windows 11 Pro with the latest updates installed.

Ordinarily, we would look over what cards are likely to stand a strong chance against the RTX 4080 in the upcoming benchmarks, but the truth of the matter is that few have a prayer. If you are looking for a budget-friendlier option, there might be a better one than this. And, if you want something even more powerful, there is the RTX 4090—but until AMD launches its new Radeon RX 7900 graphics cards, there’s not much competition for the RTX 4080 at present.

Testing the GeForce RTX 4080: Synthetic Benchmarks

The test scores achieved by the Nvidia GeForce RTX 4080 and the faster RTX 4090 far outstrip everything else. Though it is possible that these tests aren’t running correctly on these new cards, as has been known to happen before with early launch hardware, if they are accurate they show how much more powerful Nvidia’s newest products are than last-generation RTX 3000 cards. It’s not close.

The RTX 4080 itself is roughly just two-thirds as fast as the RTX 4090 in most synthetic tests. They perform closer together than that in Furmark, but it’s possible some sort of bottleneck is occurring there to push the two closer together.

Testing the GeForce RTX 4080: Gaming Performance

In general, the RTX 4080 performs about as well in games compared to the RTX 4090 as it does in synthetic benchmarks. That’s to say it achieves somewhere between 60% and 70% the frames per second (fps) produced by the RTX 4090 in most tests, but there are exceptions. In some tests, either the CPU or the game engine for that game test is causing a bottleneck that drives the two RTX 40-series cards closer together in results.

For games that support Deep Learning Super Sampling (DLSS), this is evident, especially in Guardians of the Galaxy. Both the RTX 4080 and RTX 4090 are hitting some sort of bottleneck at 1080p, likely due to the CPU. Both cards hit this same bottleneck—right around 170fps—when DLSS is enabled at 2K. In this case, there’s no reason to use DLSS at 2K with the RTX 4090 as you scarcely get any better results, whereas the RTX 4080 is able to match the RTX 4090 in this case while still costing significantly less and using less power.

We again see clear signs of a bottleneck in Far Cry 5, where the 1080p and 2K test scores for the RTX 4080 are nearly identical. A few other cards, like the RTX 4090 and the RTX 3090, were able to perform better at 1080p in this test, but only by a small margin, and this could be due to driver issues or the slight variance that can occur when testing any product with benchmarks. In the remainder of our modern game tests, the RTX 4080 outperforms the rest of the pack, save the RTX 4090, by a considerable amount.

Legacy game tests tend to be more about driver support than raw graphics card performance. We mostly continue to test these to see where issues with older games are starting to occur and to see if you can still run these games well with newer hardware. While you certainly can play the games we tested with the RTX 4080, performance results are somewhat all over the place, with the card’s inherent gaming prowess not shining through. Several last-gen cards, including the RTX 3080, do better in these tests than the RTX 4080.

Testing the GeForce RTX 4080: System Power and Thermals

We measure the entire power consumption of our graphics testbed system with the card installed using a Kill-A-Watt meter. The only part that is changed in the system between these tests is the graphics card, which enables us to gain a rough idea of each card’s power consumption. With the overall system consumption peaking at 447W during our Guardians of the Galaxy test, the GeForce RTX 4080 doesn’t stand out as particularly power-hungry.

Though most of AMD’s graphics cards consumed significantly less power during our tests, most Nvidia cards consumed more. When we take performance into consideration, there’s no question that the RTX 4080’s results here look even more impressive, as it’s the second fastest card in our list. This means its efficiency in regards to frames/watt is going to be significantly higher than any other card in the list except for, possibly, the faster RTX 4090.

The GeForce RTX 4080 Founders Edition also remains quite cool during these tests. During the Furmark test, the temp topped out at 62 degrees C. This was a lot lower than expected, so we did a followup test using Hardware Monitor and re-ran the Guardians of the Galaxy test, which showed the temp topping out at 63 degrees C. Without any indication of the card running hotter than this, it would appear the large Founders Edition cooler is simply doing its job and keeping the card well cooled.

Verdict: An Excellent Performer That’s a Difficult Sell

There’s no question that the new Nvidia GeForce RTX 4080 Founders Edition provides exceptional gaming performance at a lower price, but that alone doesn’t make it easy to recommend. The fact of the matter is that many gamers aren’t willing to spend over $1,000 for a graphics card, and that means that the RTX 4080 with its gulp-inducing $1,199 price will attract only a small sliver of the buying public in the first place. Further, those gamers who are willing to spend that much dosh on a graphics card are also likely to be ready to pay for the best gaming experience money can buy. And that means they should just get an Nvidia GeForce RTX 4090 instead, even if it costs $1,599. [As the expression goes, in for a penny, in for a…well, sixteen-hundred bucks? —Ed.]


(Credit: Michael Justin Allen Sexton)

You could argue, with our Core i9-12900K bottlenecking the RTX 4080 and RTX 4090 at times, that there’s limited reason to buy the more powerful card. You could even strengthen that argument by pointing out these bottlenecks typically don’t happen until well past 100fps. But, if you’re a gamer willing to drop this kind of dough on a graphics card, then you’ll likely own or can buy a bleeding-edge high-res, high-refresh gaming monitor, and be ready to upgrade to the fastest processor available, to optimize your gaming experience.

For these reasons, though we can’t argue against the GeForce RTX 4080’s exceptional performance, we find this card difficult to recommend for mainstream gamers at this price, and more fiscally fortunate gamers will be better served by the equally giant RTX 4090. If you fall into the small niche of gamers willing to go $1,199—but no higher—for a top-tier graphics card, you’re going to have a good time with the RTX 4080. Otherwise, you’ll probably want to wait for the more mainstream graphics cards that land below $1,000.

Nvidia GeForce RTX 4080 Founders Edition

Pros

  • Exceptional performance

  • Remains cool under load

  • Less power hungry than RTX 4090

The Bottom Line

Nvidia’s GeForce RTX 4080 Founders Edition is a big-time performer for 4K gaming, but this giant graphics card is in a tough price spot: Gamers motivated to spend this much dough will likely leap to the even faster RTX 4090. Even so, it’s a technical triumph and a card to be reckoned with.

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Cool and Quiet, and Factory Overclocked

The next-generation of GeForce graphics cards have arrived! They’re the first graphics cards built to deliver AI-enhanced gaming and real-time ray-tracing effects. And of course, they’re blisteringly fast, with up to 6X faster ray-tracing performance than previous-generation Pascal-architecture cards.

GeForce RTX graphics cards are also the world’s first graphics cards to feature super-fast GDDR6 memory, a new DisplayPort 1.4 output that can drive up to 8K HDR at 60Hz on future-generation monitors with just a single cable, and a VirtualLink * USB Type-C output for next-generation Virtual Reality headsets.

As for our own Founders Edition GeForce RTX graphics cards, they’re the first NVIDIA-designed gaming graphics cards to launch with a factory overclock for superior out-of-the-box performance, and the first to feature dual fans for cool-yet-quiet gaming.

But that’s only scratching the surface, so read on for a detailed tour of the GeForce RTX Founders Edition.

Factory Overclocked For Amazing Out-Of-The-Box Performance

Our research showed that the vast majority of graphics cards buyers never overclocked their cards, leaving the full capabilities untapped. So, to ensure our customers get the most from their graphics cards for their full lifetime, GeForce RTX Founders Edition graphics cards feature an out-of-the-box 90MHz factory overclock. A first for NVIDIA. Each card is tested at the factory to ensure rock-solid OC stability and is backed by a 3-year standard warranty.

If you want to push speeds further you can try your own additional overclocking, which as you’ll see later, is entirely possible thanks to the Founders Edition’s cutting-edge design and efficient components.

Cool, Quiet Performance With Dual Fans

For the first time ever our Founders Edition graphics cards feature dual fans, resulting in better cooling capabilities and better acoustics in well-ventilated chassis.

Powered by 3-Phase motors, which limit vibrational noise, the fans feature 13-blades to move air more effectively, increasing the amount of air moved per second. And by utilizing two fans, we can increase cooling efficiency whilst simultaneously decreasing noise.

Compared to overclocked Pascal Founders Edition graphics cards, the double-fan setup in our GeForce RTX graphics cards operate at up to 10 degrees cooler in a well-ventilated environment and emit ⅕ the noise when overclocked ( a 8 decibels sound reduction).

Underneath the fans you’ll find the world’s first full-length graphics card vapor chamber, which covers the entirety of the PCB. This spreads heat from the GPU, components and hotspots to a wider surface area, before transferring it to the aluminum finstack . The fans then pull heat away and cool things down, and the vapor chamber does its work to spread the heat and start the process anew.

With these changes, and those listed below, GeForce RTX Founders Edition graphics cards are the coolest, quietest, and most efficient graphics we’ve ever made.

Power: Optimized For Performance and Efficiency, With Plenty To Spare For Overclocking

To deliver record-breaking performance, the factory-overclocked GeForce RTX 2080 uses 225 Watts of power out of the box, and tops out around 280 Watts for enthusiasts chasing ultimate overclocking performance.

Furthermore, the entire power delivery system has been rebuilt for GeForce RTX Founders Edition graphics cards, starting with the all-new 13-phase iMON DrMOS power supply. Of particular note here is our new ability to switch off arbitrarily phases, for drastically-reduced power consumption at low workloads, which greatly increases power efficiency.

Similarly, we’ve cranked up the number of capacitors on GeForce RTX graphics cards, enabling them to run at lower voltages by reducing voltage noise, or at high frequencies for improved performance.

Controlling all this is a new dynamic power management system, which adjusts power usage on a sub-millisecond basis, for less variable current draw, which further improves efficiency and allows us to crank up the amount of power available for overclocking compared to previous-generation Pascal Founders Edition graphics cards.

GeForce RTX Graphics Cards: Reinventing Design

From the moment you unbox a Founders Edition card and hold it in your hands, you’ll feel the lovingly-crafted attention to detail that went into its design.

The edges of the diecast aluminum fan shroud are diamond-cut to create a precision reflective trim, dual anodization offers durability and scratch resistance, and the forged, stamped and machined cover provides a classy rigid-yet-lightweight frame for the open cooler design.

Then, to make the shroud look even better, we utilized Physical Vapor Deposition on the RTX 2080 name label, and LED-lit the GeForce GTX logo, creating a unique look that’s never before seen before now on a graphics card.

You might also notice that the card is fully enveloped by a beautiful shroud, and even the NVLINK connector is protected by a matching removable cover, giving GeForce RTX GPUs a clean appearance. And to round things out, there’s a black anodized bracket, a stamped aluminum backplate with GeForce RTX branding, for a consistent black and silver appearance across the entire card.

As the shot below shows, GeForce RTX graphics cards feature 3x DisplayPort outputs with full support for DisplayPort 1.4. In addition, there’s a HDMI 2.0b output with HDCP 2.2 support, and a VirtualLink * USB Type-C connector for next-generation Virtual Reality headsets. You can learn more here, but the headline is that future VR headsets will require only a single cable to set up and use, greatly simplifying setup and use.

GeForce RTX Graphics Cards Are Available To Pre-Order Now

Many years of engineering effort was invested to craft the GeForce RTX Founders Edition, which is without doubt the best NVIDIA-designed graphics card we’ve ever made.

At every stage, the efficiency of every component was evaluated and fine-tuned, maximizing performance and overclocking capabilities, whilst keeping the GPU cool and quiet. Even with an out of the box factory overclock.

If you want the very best design, the best components, and the fastest speeds, GeForce RTX Founders Edition graphics cards are the cards for you. To get one of these ultra-desirable, premium graphics cards, head to our web store to pre-order.

Disclaimer: *In preparation for the emerging VirtualLink standard, Turing GPUs have implemented hardware support according to the “VirtualLink Advance Overview”. To learn more about VirtualLink, please see http://www.virtuallink.org.

Is it possible to deposit personal funds of the founder (director) to the account

Table of contents
Hide

  • Give a company a loan, interest-bearing or interest-free

  • Provide financial assistance

  • Increase authorized capital

  • Money from the director: is it possible?

  • How to deposit money into the current account of LLC
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  • Are there any limits on donations?

If a company does not have enough money for current expenses, who, if not the founders, should come to the rescue and replenish the company’s «wallet»?

It’s just that you can deposit money just like that and you can’t justify it in any way.

The tax office can block a current account for a business at any time.

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nine0002 How to deposit money to the account of LLC , and how to arrange it, we will tell you in more detail. Founders have three options.

Issue a loan to the company, interest-bearing or interest-free

A written agreement is drawn up for a fixed period.

The loan is not considered company income and is not taxed.

Interest on a loan can be included in expenses, but the loan itself cannot.

In order not to conclude an agreement every time financial injections are required, you can make one general loan agreement, and draw up each installment as a separate annex to the agreement. nine0003

The disadvantage of the loan option is that the money is given only for a while — the company must return the money to the lender.

He can forgive the debt in writing, but then the company has income.

If the share of the founder-lender is less than 50%, tax must be paid on this income in accordance with the applicable taxation system.

If the share is more than 50%, no tax needs to be paid.

Provide financial assistance

Is formalized by agreement in writing. nine0003

This is a gratuitous and irrevocable injection of money, which is also tax-free if the money was deposited into the current account by the founder, whose share is more than 50%.

In the case when the share in the authorized capital is less than 50%, the option with financial assistance is not particularly profitable:

  • organizations on the OSNO account for financial assistance as non-operating income, and they pay income tax on it;
  • organizations on the simplified tax system consider it as income, and pay 6% or 15%, depending on the applicable calculation base. nine0006

Templates for loan and financial assistance agreements can be found by users of the My Business service in their personal account or in the Forms section.

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Increase authorized capital

This method requires the convening of a general meeting of participants with a quorum of at least 2/3.

The required amount is distributed among the participants in accordance with their shares in the authorized capital. The decision is recorded in the minutes.

Taxes are not charged on the amount of the capital increase.

It is necessary to amend the relevant section of the Articles of Association, fill out and send an application in form P13001 to the tax office.

Money from the director: is it possible?

If the director is also a founder, then the first two options apply without problems. If he is an employee, then as an individual he can only provide a loan to the company. nine0003

How to deposit money to the current account of LLC

If the founder is an individual, he can deposit money in three ways:

  • in cash to the company’s cash desk;
  • in cash to the company’s current account at a bank branch;
  • through the bank’s self-service terminal.

How to deposit money to the founder if it is a legal entity?

By bank transfer from your current account to the account of the recipient company based on the minutes of the meeting of participants (founders). nine0003

Are there any restrictions on donations?

The number of loans, financial assistance contributions, their amounts are not limited by law. But if there are a lot of them, this may attract the attention of the tax office. The tax authorities will have a reasonable question — is this not an attempt to evade taxes? This is especially true if loans are issued without interest.

In the «My business» service, the deposit of funds to the current account is reflected in the «Money» — «Bank» section.

24/7 support and advice from Moe Delo Internet Accounting experts will help you run your business efficiently and avoid mistakes. nine0003

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How to deposit cash to an LLC account: only legal ways

We tell you who and on what basis can replenish the settlement account of an LLC, so that the regulatory authorities do not have reasons for claims and inspections.
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Content:

  • Procedure for depositing money to the settlement account of LLC
  • Grounds for replenishment of the settlement account of LLC
    • Contribution of taxable funds
      • As financial aid
      • As payment for goods, works or services
    • Contribution of non-taxable funds
      • Transfer of funds as a loan
      • Contribution to property
      • Replenishment of the authorized capital

Now you will learn how to deposit money into the current account of LLC. The question of their removal is also relevant?

Procedure for depositing money to the settlement account of LLC

There are several ways to deposit money into the organization’s current account. The general procedure is as follows:
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  • the founder gives an order indicating the details of the payment to the bank servicing the LLC or the payer’s current account. The name and TIN of the legal entity, the current account number, the name and BIC of the beneficiary bank must be indicated;
  • the bank makes the payment and notifies both parties of the deposit. The transaction takes two business days.

Grounds for replenishment of the current account LLC

In order for the deposit of money to the account of the LLC by the founder to be legal and not cause complaints from the regulatory authorities, it is necessary to correctly reflect their income in accounting and indicate the grounds:

  • financial assistance or gift;
  • contribution of funds to the organization’s property;
  • payment for goods, works or services of a firm;
  • loan of funds;
  • payment of a share in the authorized capital.

Each basis has its own characteristics and requires documentary evidence.
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Depositing taxable funds

The status of the founder does not give the right to freely deposit money into the organization’s account through the bank’s cash desk, as is done, for example, with personal accounts of individuals. persons. However, there are three reasons for replenishing the current account of an LLC by the founder.

As financial aid

This option of replenishing the settlement account of an LLC with its own funds must be documented: a donation agreement or an agreement on financial support from the founder will do. They need to indicate the purpose of assistance: repayment of losses or attraction of working capital.
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Financial assistance is made by transfer from a bank card or through the bank’s cash desk. You may have to pay a commission for the operation, as well as a tax on the amount of funds received (if the founder owns less than 50% of the company’s share).

The organization can return to the founder the amount contributed by him by paying dividends in the future. Mandatory conditions for this are the decision on the operation at the general meeting of the founders of the company and the payment of personal income tax at a rate of 13%.
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As payment for goods, works or services

The founder can also replenish the account of a legal entity by transferring funds as payment for its goods or services. This operation is carried out in cash or by payment order against future deliveries of goods or services rendered. The key is to have a contract that confirms the deal and acts as a justification for depositing money. If it is not there, the appearance of funds on the current account is considered illegal.
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How to deposit non-taxable money into an organization’s account

The remaining three methods of depositing funds into the accounts of a legal entity are not taxed.

Transfer of funds as a loan

This method is most common among businessmen, since it is very easy to deposit money through it and can be returned over time. The founders can provide the company with a loan, on which funds can be deposited both free of charge and with interest. The decision on the type of loan is made by the founders of the company.
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Loan money can be paid in cash through the company’s cash desk or by bank transfer. The loan can be short term or long term. The legislation also provides for the possibility of a phased provision of borrowed funds (for example, when a large amount is provided). For this, one agreement is concluded, which establishes the procedure and terms for depositing money into the current account.

In the case of a loan at interest, all operations for its maintenance (accrual of interest, delays, etc.) must be reflected in accounting. Unlike a gift (or financial aid), a loan must be repaid. It is carried out similarly to depositing funds.
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One more nuance. The loan agreement is the only way to replenish the settlement account of an LLC with its own funds, if the founder of the company is also the director of the legal entity. faces.


Download sample loan agreement between the LLC and the founder

Contribution to property

Another option for replenishing the current account of an LLC by the founder. It can be used if such a clause is prescribed in the Charter of the organization. If it is not there, then you can put money after changing and registering the updated document with the registration authority of the Federal Tax Service. However, there is a way to deposit money into an LLC account without amending the Articles of Association. To do this, the contribution must be directed to replenish the additional capital of the organization.
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Another nuance concerns the number of founders. If the organization has one founder, then cash is paid to the current account of the LLC by his decision, supported by a written order. When there are several founders, everyone must contribute money. The amount is directly proportional to the share of a particular founder.

In order not to have to pay tax, the decision indicates “increase in net assets” as the purpose of replenishing funds.

Replenishment of authorized capital

And the last way how to deposit cash to the settlement account of an LLC is to replenish the authorized capital of the organization. To do this, a meeting of founders is convened and held, a protocol is drawn up, changes are made to the Charter. After that, a new version of the document must be registered with the tax office, after paying the state fee.

An increase in the authorized capital will entail a redistribution of shares (as opposed to depositing funds in order to increase additional capital). This information is reflected in the minutes of the meeting of founders.
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Download sample minutes of the meeting of founders

When replenishing the settlement account of an LLC in this way, it will not be possible to return the funds deposited, since the authorized capital must be fully paid.