As long as the IOU is the expression of the true meaning of both parties and has the fact of borrowing, it has legal effect. However, during the existence of the relationship between husband and wife, if one party claims the creditor's rights, and if one of the husband and wife requests the division of the same property, the people's court will not support it. Both husband and wife have civil capacity, and the arrears contract is signed by both parties voluntarily. If the content of the contract does not violate the mandatory provisions of the law and public order and good customs, it has legal effect. It doesn't change because two people get married or divorce. Signature should be accompanied by the name of the owed unit and the personal signature of the handler, and the personal name of the owed party should be attached to the debit note issued by the individual. Meanwhile, the date of signing the debt. Units should build official seals and individuals should build private seals.

I. IOUs usually apply to the following situations:

1. When buying goods or products, I have to write a debit note because I can't pay or pay all the money of others.

2. The money and things borrowed from others or units have not been paid by then, or not paid in full, and some are still in arrears. Then you need to write an IOU.

3. Borrowing personal or public money and things, and the certificate after completion can also be called IOUs.

Two. Format of IOU

1, title

The title of IOU is generally composed of language names, that is, the word "IOU" is written in large font at the top and middle of the text. Some people write the words "temporarily owed" or "now owed" in this position as the title, but the text of this title is written in the top box of the next line.

2. Text

The subject of the IOU should write down what the person or unit owes, what it owes and how much it owes, and indicate the repayment date.

Step 3 sign

Signature should be accompanied by the name of the owed unit and the personal signature of the handler, and the personal name of the owed party should be attached to the debit note issued by the individual. Meanwhile, the date of signing the debt. Units should build official seals and individuals should build private seals.

Legal basis:

Article 668 of the Civil Code of People's Republic of China (PRC) A loan contract shall be in written form, unless otherwise agreed between natural persons. The contents of a loan contract generally include terms such as loan type, currency, purpose, amount, interest rate, term and repayment method.