What is the ruling on taking a loan of 12,0 dinars to be deducted from the salary without interest, but which requires buying a promissory note from the tax authority for twenty-five dinars?

If the price of the promissory note, 25 dinars, is its actual value, then the loan is considered good, because the borrower is the one who bears the cost of lending. Thus, the cost of returning each item falls upon the one who benefits from its possession. However, if the price of the promissory note is less than that, and it is increased for the sake of the loan, then the loan is not permissible, because it would not be free from a benefit for someone other than the borrower.