The legal relationship between the parties is governed by documents that have a specific form and name, for example, agreements and contracts. In terms of their content, both of them establish the intention in which the participating parties are interested, determine their status in relation to this intention and stipulate the rights and obligations of the parties. But is there a difference between a contract and a contract.
What is a "contract" and what is a "contract"
First of all, the difference is in the origin of these terms. The word "agreement" is Russian, initially it determined the execution of the transaction and the obligations of the parties orally, later the agreement became a legal term and became valid only if it was concluded in writing. After all, only a written transaction could testify to what exactly the agreement was reached and what were the obligations assumed by the parties, what each of them should do in the framework of their implementation. Subsequently, with the development of legal relations, many contracts acquired an established form and name, and to draw up them, you only need to fill in the details of the participating parties.
The word "contract" - comes from the Latin "contractus", which means "deal". Those. in essence it is the same contract. This term appeared in the legal dictionary after domestic enterprises, and even earlier - merchants, began to trade and conclude agreements with foreign partners. Therefore, contract and contract are synonymous.
When to use the term "contract" and when - "contract"
No legal document specifies the fundamental difference between these terms. And the word "contract" itself is quite rare. In article 71 of the Budget Code, it appears in relation to the procurement of goods, works and services by budgetary institutions, which, under certain conditions, "are carried out exclusively on the basis of state or municipal contracts." It can be concluded that this term is appropriate to use in the case of transactions concluded with the participation of state and municipal institutions.
In everyday life, you can use both "agreement" and "contract" to refer to any transactions and agreements.
In the Tax Code of the Russian Federation, in article 165, the word "contract" is used in relation to transactions concluded by enterprises and private entrepreneurs with non-resident partners of the Russian Federation. Therefore, if you want to get VAT refunded for such a transaction, it is better to call the document-basis a “contract” so that the tax authorities no longer have any questions.
Use the word "contract" when registering transactions with customers who are a constituent entity of the Russian Federation or are under the jurisdiction of a foreign state.
Until February 2002, the terms "contract" and "agreement" were used to denote documents of different nature in the Labor Code of the Russian Federation, but in its new, currently valid edition, the term "contract" no longer exists, as well as the type of document that was concluded between employer and employee.
