Who approves the act KS 14. The acceptance certificate of the completed construction of the facility by the acceptance committee. Important points and types of construction projects
Approved by a resolution of the State Statistics Committee of Russia
From 10.30.97 No. 71a
I APPROVED
____________________
Job title
____________ _________________
Signature decryption of signature
"___" _____________ 200 __ g.
ACT No. ______
acceptance of the completed construction site by the acceptance committee
|
Codes |
|
|
OKUD form |
0336004 |
|
Organization _____________________________________________________ OKPO |
Location of the object ___________________________________________________
ADMISSION COMMISSION appointed by _____________________________________
Name of the body that appointed the commission
decision (order, resolution, etc.) dated “____” _____________ 200 __
INSTALLED:
1. The contractor presented the commission for acceptance __________________________
Name of the object and type of construction
located at ____________________________________________________
2. Construction was carried out in accordance with the building permit issued
___________________________________________________________________________
name of the authority that issued the permit
3. __________________________________________ took part in the construction
Names of subcontractors, their details,
___________________________________________________________________________
types of work performed by each of them
4. Design and estimate documentation for construction was developed by the general designer
___________________________________________________________________________
name of the organization and its details
completed ______________________________________________________________
Name of parts or sections
And subcontractors ______________________________
Documentation name of the organization,
___________________________________________________________________________
their details
___________________________________________________________________________
completed parts and sections of documentation
___________________________________________________________________________
the list of organizations can be indicated in the appendix
5. Initial data for design were issued by ________________________________
Name of scientific research,
___________________________________________________________________________
survey and other organizations, their details.
___________________________________________________________________________
The list of organizations may be indicated in the application.
6. Design and estimate documentation approved _________________________________
Name of the body that approved (re-approved)
___________________________________________________________________________
design and estimate documentation for the facility (queue, start-up complex)
"___" ______________ 200 __, No. _____
7. Construction and installation work was carried out within the following terms:
Beginning of work _____________________________
Month year
Completion of work _______________________________
Month year
8. Option A. (for all objects except residential buildings)
Presented by the contractor for acceptance _________________________________
Object name
has the following main indicators of power, productivity, production area, length, capacity, volume, throughput, carrying capacity, number of jobs, etc.
|
Indicator (power, productivity, etc.) |
Unit |
According to the project |
Actually |
||
|
general, taking into account previously adopted |
including the launch complex or queue |
||||
Option B. (for residential buildings)
A residential building presented for acceptance has the following indicators:
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Index |
Unit |
According to the project |
Actually |
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Total (built-up area) |
m 2 |
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|
Number of floors |
floor |
||
|
Total construction volume |
m 3 |
||
|
Including the underground part |
m 3 |
||
|
Area of built-in, built-in and attached premises |
m 2 |
||
|
Total apartments |
PC. |
||
|
Total area |
m 2 |
||
|
Living space |
m 2 |
||
|
including: |
|||
|
one-room |
PC. |
||
|
Total area |
m 2 |
||
|
Living space |
m 2 |
||
|
two-room |
PC. |
||
|
Total area |
m 2 |
||
|
Living space |
m 2 |
||
|
three-room |
PC. |
||
|
Total area |
m 2 |
||
|
Living space |
m 2 |
||
|
four or more rooms |
PC. |
||
|
Total area |
m 2 |
||
|
Living space |
m 2 |
9. The equipment provided for by the project has been installed at the facility in the quantity in accordance with the acts on its acceptance after individual testing and comprehensive testing (the list of these acts is given in the appendix).
10. External external communications of cold and hot water supply, sewerage, heat supply, gas supply, energy supply and communications ensure normal operation of the facility and are accepted by users - city operating organizations (a list of certificates from users of city operating organizations is given in the appendix).
11. Work on landscaping, installation of the top covering of access roads to the building, sidewalks, utility, playgrounds and sports grounds, as well as finishing elements of building facades must be completed (if the deadline for the work is postponed):
12. Cost of the facility according to the approved design and estimate documentation
Total _____________________________________________________ rub. cop.
including:
cost of construction and installation work _________________________ rub. cop.
cost of equipment, tools and inventory _________________ rub. cop.
13. Cost of accepted fixed assets __________________________ rub. cop.
including:
cost of construction and installation work ______________________________ rub. cop.
cost of equipment, tools and inventory ______________________ rub. cop.
14. An integral part of this act is the documentation, the list of which is given in Appendix _________________ (in accordance with Appendix 3 of the RF Labor Code).
15. Additional conditions _________________________________________________
The item is filled in when the acceptance is combined with the commissioning of the facility, turnkey acceptance, partial commissioning or acceptance, in the case of combining the functions of the customer and the performer of the work
DECISION OF THE ADMISSION COMMISSION
Submitted for acceptance ___________________________________________________
Object name
completed in accordance with the project, meets sanitary and epidemiological, environmental, fire, building codes and regulations and state standards and is put into operation
Chairman of the Commission ____________ ____________ _______________________
Members of the commission-representatives of the customer (developer):
general contractor ____________ ____________ _______________________
Position signature signature transcript
government agencies
sanitary-epidemiological
Position signature signature transcript
environmental authorities
supervision ____________ ____________ _______________________
Position signature signature transcript
government agencies
fire supervision ____________ ____________ _______________________
Position signature signature transcript
government agencies
architectural and construction
supervision ____________ ____________ _______________________
Position signature signature transcript
general designer
other interested bodies
and organizations ____________ ____________ _______________________
Position signature signature transcript
How can a developer prepare documents to transfer a property to an investor? How to determine the date when a fixed asset was put into operation? Read about it in our article.
Question: Upon completion of the construction of the plant, the general contractor provided us with a report in form KS-11. And who fills out the report in form KS-14 and why it is needed. What is the difference between these acts?
Answer: Act KS 14 is one of the main documents when obtaining permission to put a facility into operation. It is drawn up if a construction permit has previously been obtained for construction work. After receiving permission to put the constructed facility into operation, the transfer of the facility is formalized by the KS-14 act.
Form KS-11 performs the function of a document of acceptance and transfer of a completed object with a description of all its characteristics. It is an acceptance document signed by the contractor and the customer of contract work upon completion of construction.
A capital construction project can be put into operation and be included in fixed assets only after receiving permission to put it into operation and completing forms KS-11 and KS-14 (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 27, 2011 in case No. A41-25936/10 ).
Thus, the KS-11 act is necessary for the transfer of the object itself, and KS 14 will attest to the fact that the object was put into operation.
How can a developer prepare documents to transfer a property to an investor?
Preparing the facility for operation
To prepare a construction project for operation, it is necessary to transfer the facilities to permanent sources of engineering and technical support. In addition, territorial building codes may establish additional requirements for preparing facilities for operation.
The developer must obtain a conclusion on the compliance of the constructed, reconstructed, repaired capital construction facility with the requirements of technical regulations and design documentation (if the facility is subject to state construction supervision). To do this, the developer submits a notice of completion of construction to the territorial department of the State Construction Supervision Authority of Russia. After an inspection that does not reveal any violations, he will be given a conclusion. Such rules are provided for in paragraphs 25-29 of the Procedure approved by Order of Rostechnadzor dated December 26, 2006 No. 1129.
Acceptance into operation of completed construction projects is carried out by acceptance commissions. Acceptance commissions for production facilities of budget financing are appointed by ministries and departments - government customers and relevant administrations. For extra-budgetary financing projects, the commission is appointed by the construction organizer (i.e., the developer), who often also performs the function of an investor, or a technical customer authorized by him. Such clarifications are contained in the letter of the Gosstroy of Russia dated November 5, 2001 No. LB-6062/9.
Based on the results of acceptance of the work results, the acceptance committee will issue a report. Usually this is an act in form No. KS-11, approved.
Permission to put the facility into operation
If a construction permit was previously obtained for construction work, the developer must obtain permission to put the facility into operation. This conclusion follows from Part 2 of Article 55 of the Town Planning Code of the Russian Federation.
A permit to put a facility into operation is a document that certifies:
- completion of the construction of the facility in full in accordance with the construction permit;
- compliance of the constructed facility with the urban planning plan of the land plot, as well as design documentation.
Please attach to your application:
- documents of title to the land plot (for example, a lease agreement);
- urban planning plan of the land plot;
- building permit;
- act of acceptance of a capital construction project (usually form No. KS-11).
- a diagram showing the location of the capital construction project, engineering and technical support networks within the boundaries of the land plot and the planning organization of the land plot and signed by the person carrying out the construction (as well as the developer or technical customer);
- technical plan prepared in accordance with the requirements of the Law of July 24, 2007 No. 221-FZ.
After receiving permission to put the constructed facility into operation, the transfer of the facility built under an investment agreement for the construction of the facility is formalized by an acceptance certificate.
To transfer a completed construction project, you can draw up an act in any form. For this, acceptance certificates in forms No. KS-11 and No. KS-14, which were approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, can be used as a sample.
Is Form No. KS-11 required?
Documentation of object acceptance
Indeed, there is some ambiguity in the application of the forms. Let's try to figure out what documents are needed in this situation.
Completed construction includes objects accepted for operation, the acceptance of which is formalized in the prescribed manner (approved by letter of the Ministry of Finance of Russia dated December 30, 1993 No. 160).
Acceptance of objects is formalized by primary accounting documents, which include unified forms (approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a):
- act of acceptance of the completed construction facility (form No. KS-11);
- act of acceptance of the completed construction of the facility by the acceptance committee (form No. KS-14).
Both forms of acts confirm the acceptance of the completed construction of the object and are the basis for payment for the work to the contractor (see section 5 of the Instructions ... in Resolution No. 71a).
In this case, form No. KS-11 is signed upon acceptance of the object from the work contractor only by representatives of the customer on the basis of the documents of the work contractor confirming the compliance of the object with the approved project, norms, rules and standards, as well as on the basis of the conclusions of supervisory authorities.
Form No. KS-14 is used in the case when the acceptance of the object is carried out by an acceptance commission, the composition of which is appointed either by the customer - when accepting the object from the performer (contractor), or by the investor - when accepting the object from the customer. In addition, this form is the basis for including an object in fixed assets.
The Town Planning Code of the Russian Federation (subclauses 4, 5, clause 3, article 55) stipulates that in order to put a facility into operation, the developer applies to the relevant authority (federal, regional or local) that issued the construction permit with an application. It must also be accompanied by an acceptance certificate for the capital construction project. Note: the code does not contain requirements for the form of the act.
Form KS-14 is a standard unified act that records that any construction project is completely completed and ready for operation. It is somewhat reminiscent, but at the same time it has one distinctive feature: when drawing up the KS-11 act, as a rule, the customer and the contractor are indicated, and when filling out KS-14, the acceptance committee, which includes representatives of supervisory authorities, is also included.
When drawing up the KS-14 form, the compliance of the construction site being put into operation is taken into account not only with the project, but also with building codes, how the communications being put into operation work, etc. On the basis of this document, the controlling government agencies decide whether it is possible to give permission to put this construction project into operation.
FILES
Hat KS-14
The first part of the KS-14 act includes the following information:
- date and number of drawing up the acceptance certificate of the completed construction project by the acceptance committee;
- name of the contractor organization according to the constituent documents indicating the OKPO code (from the registration papers of the organization);
- address of the construction site being accepted (city, street, house/building);
- the enterprise that appointed the commission for acceptance of the construction project;
- date and number of the administrative document (order) approved by the acceptance committee.
Filling out data in KS-14
Column 1. Here enter the full name of the construction project on which the contractor worked, indicating its address (city, street, house/building).
Column 2. This includes the name of the government agency that issued the building permit.
Column 3. This line contains information about subcontractors, that is, companies that also took part in construction work. If there are none, then this line can be skipped.
Column 4. Here you need to enter the full name of the company - the general designer who developed the design and estimate documentation for the construction of this completed facility, indicating its address. Also, if any, other organizations that participated in the development of this documentation. If there are no such organizations, it should be noted that all design and estimate documentation was created entirely by one company.
Column 6. This line includes information about the company that approved the design and estimate organization (usually the construction customer, but sometimes an investor or other interested entity), as well as the approval date and document number.
Column 7. The period of construction and installation work is entered into these cells, indicating clear dates for the start and end of construction (month and year only).
Filling out the table on the second page
Eighth column The acceptance certificate includes two tables. The first of them contains six columns and applies to any construction projects, except residential buildings.
Column 1. Here you need to enter the name of the main indicator of the construction project (power, capacity, throughput, number of jobs, productivity, length, volume, etc.);
Column 2. The unit of measurement of the previous indicator is indicated here (cubic meters, square meters, etc.);
Columns 3-6. These columns contain information about how many total units of measurement for each previously specified indicator this object includes (according to the project and actually).
Table Option B is filled in only when the construction site is a residential building. It has four columns, which also contain indicators and units of measurement (according to the project and actually).
Filling out the third page
Column 9. Here you should refer to the application (i.e. indicate its number), which contains information about acts of acceptance of equipment installed at the site;
Box 11. This small table contains information about all other work carried out on landscaping, improvement of roads, sidewalks, construction of sports, play, and utility buildings related to the main object of the completed construction (with a clear indication of the units of measurement, volume and deadline for completion of the work).
Columns 12-13. Here the numbers indicate the final cost of the construction project according to the design estimates, dividing the amount into the cost of construction and installation work performed and the cost of equipment, tools and inventory.
Box 15. This line contains any additional conditions accompanying the fact of acceptance of the constructed building/structure.
Signatures of the parties
After the entire document is completed, the acceptance committee must make a decision that the construction project is completed in accordance with the project and meets all requirements for sanitary and epidemiological, environmental, fire, building rules, regulations and government standards and is ready for commissioning .
All members of the acceptance committee must put their signatures on this decision, with the obligatory decoding of their full names and positions.
KS-14is issued upon acceptance and commissioning of a completed construction facility. Based on this act, construction projects are included in fixed assets.
Where is the KS-14 act used?
Form KS-14 is drawn up for real estate objects constructed and put into operation:
- residential and non-residential of all forms of ownership (including state);
- built under the program for issuing preferential loans.
The form of the KS-14 act is the basis for the final payment by the customer for the contract work performed by the contractor.
You may also find the document useful for conducting a subsequent inventory of commissioned facilities. It can be found.
Conditions for drawing up the form
The constructed object is accepted by the acceptance committee representative and the customer after they have examined and checked it. Also, before acceptance, all documents submitted by the contractor are examined, which must confirm that the property constructed by him corresponds not only to the approved project, but also to accepted norms and standards, and also that all conclusions of supervisory authorities were taken into account in the work.
Based on KS-14, the contractor prepares statistical reports, which are submitted in the prescribed manner. In this case, the corresponding property is shown in the report that is submitted during the period of its actual commissioning. To register the fact of commissioning, the user of real estate or the customer of contract work must contact the executive authorities at the location of the facility.
How the act is drawn up
Form KS-14 is filled out by the contractor in such a number of copies that there are enough copies for all parties to the transaction: the customer, the investor, the contractor, and representatives of the acceptance committee. In this case, the composition of this commission is agreed upon by the customer of the contract work or the investor.
If you study the sample KS-14 (it can be seen below), it will become clear that the form includes real prices for work that were in effect in the current year.
Relevant documents must be attached to the KS-14. Their list is given in the Temporary Regulations, which are not currently in force, recommended by the letter of Rosgosstroy dated 07/09/1993 No. BE-19/11-13. After the cancellation of this provision (letter of Rosgosstroy dated October 31, 2001 No. SK-5969/9), the list of necessary documents that are attached to KS-14 is approved by the parties in the contract agreement based on the norms of the current legislation and building codes.
Where to find KS-14 sample filling for 2017-2018
Despite the fact that the KS-14 form is mentioned in the album of unified forms, approved by Decree of the State Statistics Committee dated November 11, 1999 No. 100, the document form itself was approved by another resolution of this department - dated October 30, 1997 No. 71a.
You can download the current KS-14 form on our website.
Since 2013, it is not necessary to use forms approved by the State Statistics Committee. Now you can develop your own form, but many experts recommend maintaining the format of a unified document.
A complete list of standardized document forms can be found in our article “Unified forms of primary documents (list)”
In order not to get confused with what information should be entered in the appropriate column, we recommend that you study the sample filling out KS-14. It can also be downloaded from our website.
Acceptance certificate for a completed construction project. Form KS-11 is a document used to confirm the fact of acceptance of a construction project for residential, civil or industrial purposes as a result of their full readiness in accordance with a previously approved project or contract. The form has a unified form approved by Resolution of the State Statistics Committee of Russia No. 100 with OKUD code 0322003.
The act in form KS-11 serves as the basis for subsequent payments for completed construction and installation work agreed upon by the parties in the contract. The basis for acceptance of a construction project is its inspections, control measurements and tests, inspections, as well as documents from the contractor confirming the compliance of the accepted object with the previously approved project, norms, standards, rules and conclusions of supervisory authorities.
Form KS-11 displays the following information:
Registration number and date of drawing up the act;
full name of the customer of the work, the contractor, as well as the construction site;
the address of the construction site where the work is actually completed and is subject to acceptance;
name of the organization that issued the permit for the construction of the facility;
a list of parties involved in construction, as well as those who carried out design and estimate documentation;
the name of the organizations that issued the initial data for the design, as well as the name of the body that approved the design and estimate documentation;
turnaround time;
characteristics of the construction project and its cost.
The acceptance certificate for a completed construction project is signed by the persons responsible for the acceptance of construction and installation work, both on the part of the customer and on the part of the contractor. If the customer is also the contractor, then the persons responsible for acceptance are appointed by the investor. Other documents approved by current legislation, confirming the fact of acceptance of the completed construction of the facility, may be attached to the act. The data displayed in the document also serves to compile statistical reporting on fulfilled obligations. The number of copies in which the document is drawn up corresponds to the number of parties interested in receiving it.
Despite the fact that Federal Law No. 402-FZ “On Accounting” has abolished the need to use unified forms in a number of cases, the delivery and acceptance of a completed construction project is still carried out using acts approved by the State Statistics Committee of the Russian Federation.
These acts are convenient for all parties to the transaction, and therefore do not go out of business and accounting circulation.
All construction work is subject to the norms of civil legislation of the Russian Federation, in particular, its Chapter 37, paragraph on construction contracts.
Based on Article 743 of the Civil Code of the Russian Federation, the following is initially issued for the object:
Technical documentation, which determines the volume and nature of construction work;
an estimate in which the cost of all work is calculated.
The delivery of the object to the customer, on which all work has been completed, is carried out in accordance with the norms of Article 753 of the Civil Code of the Russian Federation:
Acceptance by the customer of the work performed is documented in an act signed by both parties;
if one of the parties does not consider it necessary to sign the act due to identified defects or for other reasons, a note about the refusal to sign must be made in the act;
such a unilaterally signed act can be declared invalid only in court and provided that the reasons for refusing to certify the act are justified.
The form of this act is not provided for in the Civil Code of the Russian Federation.
Therefore, in practice, old forms are used, which until 2012 were recognized as unified:
Act form KS - 11;
or an act of form KS - 14 - is used for objects for which the presence of a commission is required during the delivery and acceptance.
Both acts were approved by the State Statistics Committee of the Russian Federation in Resolution No. 71-a. The use of these forms, which has become optional due to the entry into force of the accounting law No. 402-FZ, must now be stipulated directly in the concluded agreement.
It is worth noting that the act of acceptance of the object for which construction has been completed must be signed by the customer only after he has carried out the necessary inspections, control tests and other checks.
The work acceptance certificate must be accompanied by documents that confirm the readiness of the commissioned facility for operation, in particular:
Documents for intermediate acceptance of main structures;
acts on various testing works;
confirmation of inspection of hidden work;
geodetic surveys;
documents on laboratory control, and others.
The composition of the documentation accompanying the delivery and acceptance of an object is regulated by administrative regulations of the constituent entities of the Russian Federation.
This document is fundamental in the process of acceptance and delivery of completed construction. Its mandatory registration is stipulated in the Civil Code of the Russian Federation in Article 753.
Using this document:
The fact of acceptance and delivery of the object is confirmed;
it is confirmed that there are no claims on the part of the customer to the object;
the costs incurred by the customer for the construction of the facility are justified;
The object is registered with the customer.
Based on the last two statements, the act of acceptance of completed construction is of great importance for accounting and tax purposes:
Based on Article 9 of Law No. 402-FZ, each business transaction must have confirmation in the form of a primary document, which ensures the possibility of reflecting this operation in accounting;
expenses based on tax article 252 must be documented in order to be recognized in tax accounting. In particular, in Article 272 (clause 2) of the Tax Code of the Russian Federation, the date of recognition of the enterprise’s material costs is considered to be the day of signing the acceptance certificate for the work performed.
Thus, without an act, completed construction is not considered recognized and accepted.
First of all, it is worth recalling that since these forms are no longer mandatory, their use for specific objects must be stipulated in the construction contract. But which form should be used?
The State Statistics Committee of the Russian Federation, in its Resolution No. 71-a, approved two almost identical documents - KS-11 and KS-14 - which are used to accept fully completed construction.
However, these documents have significant differences that determine their scope and order of application:
When drawing up the KS-14 act, one of the parties that participates in the acceptance of the object is the acceptance committee. This commission is formed by the customer or investor. But when drawing up the KS-11 act, only two parties are involved - the contractor (performer) and the customer (investor);
the KS-14 form serves not only to accept the object, but also to recognize it as a fixed asset and to put it into operation. Act KS-11 serves only as confirmation of the acceptance of the object when it is fully ready and is then used when preparing documents for the commissioning of the object and when it is included in the fixed assets;
KS-14 is used when accepting objects that were built, including through concessional lending funds;
with the help of KS-14, information is reflected on the operation of all communications at the facility, on the compliance of the commissioned facility with the project, and with construction and other standards. The KS-11 act reflects the compliance of the finished facility with the approved design data;
if KS-11 indicates the acceptance of the object by signing the act by the contractor and the customer, then KS-14 serves as confirmation of the acceptance of the object only after the corresponding decision has been made by the acceptance committee. This decision is made in the CC-14 act itself, which is signed only by the commission.
Act KS-14 is drawn up when the current legislation (Article 753, Civil Code of the Russian Federation) accepts an object only if there is an appropriate commission consisting of representatives of the following supervisory authorities:
Sanitary and epidemiological;
environmental;
fireman;
architectural and construction;
and other interested structures.
In all other cases, form KS 11 is used.
The acts are drawn up in the form approved by the parties to the agreement.
And for this, as a rule, the KS-14 or KS-11 forms are used, which are approved in Resolution of the State Statistics Committee of the Russian Federation No. 71a. These acts are drawn up not for individual stages of construction, but for acceptance of the completed object.
Acts are drawn up on paper and in the number of copies that corresponds to the number of parties involved in the transaction or other conditions (usually at least 2 copies).
Documents are signed:
Acts KS-11 - by a representative of the general contractor (i.e., the contractor) and a representative of the customer or another person authorized by the investor (customer);
acts of KS-14 - additionally by members of the commission that participated in the acceptance of the object.
Registration of acts is carried out:
KS-11 – by the customer. He issues acceptance based on the results of his inspections, tests, etc., and on the basis of the conclusions of supervisory authorities (fire supervision, environmental, etc.);
KS-14 – by the customer and members of the commission. The document is drawn up based on the results of inspections, surveys, etc., carried out by the specified persons, and on the basis of the conclusions given by the supervisory authorities.
The commissioning of a constructed facility, which is accepted by the customer, is registered by the customer (i.e., the user of this facility) with local executive authorities and in the manner established by them for such cases.
The acts serve as the basis for settlements with the contractor.
First of all, it is worth noting that there are no official explanations regarding the filling out of acts of the KS form.
But in practice, when filling them out, the following is taken into account:
In the “Organization” column the name of the customer and his OKPO are written down;
in paragraph 3 of the header of the acts “Participated in construction” all subcontracting organizations are indicated - their names, legal addresses, bank details and types of work performed by them. The list of completed works is usually placed at the beginning, and the details and the name of the performer are next and next. If there were no such “assistants”, a dash is entered in the column;
if there are appendices to acts, then their numbers are indicated in clause 9 and clause 10;
if landscaping work was carried out (landscaping, road construction, etc.), they are indicated in clause 11 of the forms. If such work was not carried out, dashes are placed in the table;
clause 12 indicates the cost of work according to the approved estimate. Moreover, all numbers here are indicated in words, except for kopecks;
Clause 13 of the acts “Cost of accepted fixed assets” indicates the actual assessment of the object, which is reflected in account 08, including the contractor’s remuneration. All digital values are written in words.
Acts of form KS 11 and 14 are intended for the final acceptance of the object. They are not filled in during phased delivery of work. A completed construction project is considered accepted if these acts are signed (not specifically in this form).
In addition, they are the basis for:
Registration of commissioning of the facility (Article 55, Town Planning Code of the Russian Federation);
acceptance of expenses in tax accounting (Article 252, Tax Code of the Russian Federation);
reflection of a business transaction (Article 9, Law No. 402-FZ);
acceptance of fixed assets for registration (Goskomstat of the Russian Federation, Resolution No. 71a).
As for documents such as KS-2 and KS-3, they are drawn up for the phased delivery of work, if such delivery is provided for in the contract agreement. In addition, these forms are also used when subcontractors are involved in the construction of a facility for certain types of work. And without these intermediate forms, it is also impossible to recognize expenses in accounting and confirm the actual cost of the accepted object for which construction has been completed.