The subject of the creditor-debtor relationship should be clearly stated, that is, who is the creditor and who is the debtor (pay attention to the ambiguity of the word "borrow"); If a natural person is the main body, the name on the ID card should be checked, and the number of the resident ID card should be copied on the receipt when conditions permit; If the legal entity is the main body, it shall be stamped with the official seal of the entity.

2. Objectives

The unit of the amount should be clear, the amount should be written in traditional Chinese characters, and the proportion should be clear, such as percentage, thousand ratio and ten thousand ratio.

3. Content

Express clearly and pay attention to avoid ambiguity. The date of return should be clear, if there is an interest agreement, it should be stated, otherwise it will be regarded as no interest according to law, and if there is an agreement on liquidated damages, it should be stated. If there is a guarantor, the method of guarantee shall be indicated, and the guarantor shall be indicated.

How to write an IOU to take effect in law?

4. In duplicate

It is better to have two receipts, one for each party. As a quick and convenient confirmation method, the receipt is usually written by hand, and the issuer is specific, that is, it is written and sealed by the debtor, the borrower and the donee, but in reality it is often written by the creditor, the lender and the donor, and then signed by the debtor, the borrower and the donee.

Legal basis: Article 188 of the Civil Law of People's Republic of China (PRC) requests the people's court to protect civil rights, and the limitation of action is three years. Where there are other provisions in the law, those provisions shall prevail.

The limitation period of action shall be counted from the date when the creditor knows or should know that the right is damaged and the debtor knows it. Where there are other provisions in the law, those provisions shall prevail. However, the people's court shall not protect the rights that have been damaged for more than 20 years. Under special circumstances, the people's court may decide to extend the time according to the application of the obligee.