A separate account for a government contract. Expenditure of funds from special accounts within the framework of the state. How to open a special account correctly
Hello Ruslan. What exactly bothers you? Do you think that such an agreement will be invalidated?
There is little chance of that.
SECOND ARBITRATION COURT OF APPEAL
RESOLUTION
dated February 22, 2017 in case N А17-7347 / 2016
The settlement procedure is agreed upon by the parties in section 4 of the agreement of 10/27/2014 and the supplementary agreement of 8/26/2015.
There is no condition on the need for the contractor to open a separate account in an authorized Bank for making settlements under the agreement in this section and in the other sections of the disputable agreement.
The transfer of payments by the customer is provided for the settlement account of CJSC Ivanovoiskozh, which is specified in the contract and the supplementary agreement. The specified conditions of the agreement were not recognized as invalid in the prescribed manner.
At the same time, the appellate court considers that the defendant, acting reasonably and in good faith, being the customer under the controversial contract, acting as the executor of the state defense order, was obliged to notify the plaintiff of the need to open a special account, to provide for this provision in the terms of the contract.
However, the materials of the case do not confirm the timely execution by the defendant of the provisions of paragraph 3 of part 1 of Article 8 Federal law dated December 29, 2012 N 275-FZ "On the state defense order".
The defendant also did not take into account that the fulfillment of the obligation assumed under the contract cannot be made dependent on the presence or absence of an account, cannot be the basis for exemption from the proper fulfillment of obligations, otherwise it would mean a violation of the requirements of Article 309 of the Civil Code of the Russian Federation.
Resolution of the Ninth Arbitration Court of Appeal dated 10.02.2017 N 09AP-67390/2016 in case N A40-136063 / 16-34-1195The case file does not contain evidence of the defendant's notification to the plaintiff that the supply agreement, which was the subject of investigation in this dispute, was concluded in pursuance of a state defense order, or evidence confirming the execution by the defendant of the provisions of clause 3 of part 1 of Article 8 of Federal Law No. 275- of December 29, 2012 Federal Law "On the State Defense Order" According to which: "The lead contractor notifies (before the conclusion of contracts) the executors included in his cooperation of the need to conclude an agreement with an authorized bank, chosen by the lead contractor. banking support including required condition about opening a separate account for each contract.
The defendant, acting reasonably and in good faith, being the customer under the disputed supply agreement, acting as the executor of the state defense order, was obliged to notify the plaintiff of the need to open a special account, to provide for this provision in the terms of the contract, but the materials of the case do not confirm the defendant's fulfillment of the provisions of paragraph 3 of part 1 of Article 8 of the Federal Law of December 29, 2012 N 275-FZ "On State Defense Order".
At the same time, the mere fact of the absence of a special account cannot be the basis for exempting the defendant from the proper performance of obligations in accordance with the provisions of Articles 309, 310 of the Civil Code of the Russian Federation.
Gazprombank and VTB 24, along with VTB, Sberbank and Rosselkhozbank, will be included in the system of authorized banks under the new law on control of state defense order funds.
“The law defines the criteria for such a bank: direct or indirect participation of the state in the amount of 50 percent or more, authorized capital of 100 billion rubles and an extensive network.
Do we need to worry about this type of account? Most often this type account used when both parties to the transaction have mutually exclusive requirements or temporary material terms of the transaction. For example, if the property is mortgaged, the seller has difficulty servicing his loan and is in arrears. Another example is the case when there is a litigation over property, there is a court decision, but it has not entered into force, and the parties want to bind a preliminary contract.
For this purpose, a tripartite agreement has been concluded between the Seller, the Buyer and the Bank. The most important thing in this type of contract. FORMULATION OF FORMULATIONS For disposal of blocked money in order to avoid subjectivity and disputes between the parties; FOR INDICATING PERIOD OF VALIDITY to meet the conditions; DETERMINING the consequences when conditions are not met within the specified time frame. The appeal to such an account is carried out at the discretion of the intermediary in the transaction or the lawyers of the parties.
Shevtsova noted that for each state contract, a separate special account will be opened, from which money cannot be directed for purposes not provided for by the contract.
The creation of a system of banks authorized to work with the state defense order is designed to guarantee the targeted execution of payments under military contracts.
Earlier, as part of the military department, a special department was organized to monitor financial flows allocated for the state defense order.
yes, you can pay up to 3 million a month from a separate account to a current account. But here, I think, you need to understand whether it is profitable for you to use this limit only for purchase. Perhaps you have other overhead costs (rent, travel expenses, transportation costs, etc.). Ivan. From experience. Performers of the second level. The authorized bank is Sberbank.
We already have 10 special accounts. Within 3 ml.
Devastating Special Account
2. The collapse of real production through financial manipulations with special accounts and money on them. For example, profits are blocked on special accounts until the head contractor fulfills the contract (1–7 and more years). Who will compensate inflationary losses?
Where to get funds for the renewal of fixed assets? With a bank loan rate of 20–23 percent and a permitted profitability of 20 percent (for any enterprises of all forms of ownership, all industries), development is excluded.
Banking support of the state defense order
documents that are the basis for making payments. Providing information on transactions from a separate account; performing other actions provided by law, regulations Bank of Russia and other regulatory legal acts of the Russian Federation. Gazprombank ( Joint-stock company) is an authorized bank to support the state defense order and provides the Lead Executors and Executors with a full range of services provided for by the Federal Law.
Bank GPB (JSC) provides its clients - participants in the state defense order with the service of reserving a separate account number to be indicated in the concluded contracts.
Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and with the requirement for free banking support established by 275-FZ, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order?
And if to an authorized bank bailiff brings performance list providing direct write-off Money from the account of the debtor enterprise, can the bank refuse to execute, in violation of federal legislation on enforcement proceedings, or is he obliged to execute the document in violation of the legislation on the state defense order? After all, 275-FZ regulates and limits exclusively voluntary expense transactions on special accounts, but not compulsory.
Scheduled advance
Over the past three years, its share in total production increased by 10% and reached 63%. As of September 2015, the volume of state defense order placement amounted to 94%. Enterprises were advanced by 74% of the plan.
And this is against the backdrop of rather complex phenomena in the economy. Moreover, despite the sanctions, we retained our second place in the world after the United States in terms of military exports. - To compete adequately on the foreign market, our defense industry must provide not only an attractive price and stable product quality, but also be efficient in terms of production organization.
The fact is that, in addition to endowing the Ministry of Defense Russian Federation, The Federal Antimonopoly Service of Russia and Rosfinmonitoring, with new control functions in the field of the implementation of the state defense order, banks were involved in the mandatory control process. As of January 2017, nine banks are authorized to provide banking support and settlements on SDOs.
All of them are controlled by the state in one way or another.
In the form of an account number for implementation banking operations by a special identifier, then write it down in the contract and immediately after signing rush to the bank, as a rule, MO loves VTB and Sberbank, they will give you papers, they will give you a list that needs to be notarized, when you fill out everything, you will need to come to CEO and then wait another week. If you have any difficulties
At the same time, separate accounts already opened with VTB are actively used, and cases when an account was opened, but the enterprise could not carry out operations on it, was not noted, says Zulina. According to Deputy Defense Minister Tatyana Shevtsova, over the seven months of operation of the unified information system of settlements, created according to law 275-FZ, more than 895.6 billion rubles were received on the special accounts of the executors of the state defense order under 5500 contracts. According to the director of one of the enterprises of the arms industry for the Ground Forces, paralysis due to the new law did not really occur, but serious difficulties arose due to the inability to finance the necessary, but not falling under the norms of the law, expenses.
Clumsy work
Without these numbers, it is impossible to make settlements with counterparties through special accounts in authorized banks. Since the production cycle for the manufacture of defense industry products can be several months, and there is no way to pay for the supply of components (and, accordingly, to receive them) from September 1, many enterprises have a real danger of disrupting the implementation of the state defense order. In addition, there are still no approved registers of industrial cooperation, although they are fundamental documents, without which it is impossible to work within the framework of the amended law.
The fact is that, in addition to endowing the Ministry of Defense of the Russian Federation, the Federal Antimonopoly Service of Russia and Rosfinmonitoring with new control functions in the area of SDO execution, banks were involved in the mandatory control process. As of January 2017, nine banks are authorized to provide banking support and settlements on SDOs. All of them are controlled by the state in one way or another.
Attention!
State defense order how to close a special account
Ilya. yes, you can pay up to 3 million a month from a separate account to a current account. But here, I think, you need to understand whether it is profitable for you to use this limit only for purchase. Perhaps you have other overhead costs (rent, travel expenses, transportation costs, etc.). Ivan. From experience. Performers of the second level. The authorized bank is Sberbank. We already have 10 special accounts. Within 3 ml.
Contradictions in 275-FZ on the state defense order
OI] is intended for settlements carried out within the framework of the accompanying contract. " Those. for operations under one contract with one counterparty. This condition allegedly forces us to open a new separate account for each contractor with whom we will work within the SDO, and, consequently, to conclude such an excellent agreement with the bank for each account. And now we just psychologically prepared for the opening of an unlimited number of separate accounts, for exciting work with them, as we see in the text of the agreement another condition:
"Mutual settlements between the Client and all the performers included in the cooperation of the prime contractor during the execution of the contract are carried out through the Account and separate accounts of the contractors"
For whom is the new law written?
Here are some of them. Under 275-FZ, the rights of the state customer infringe on the rights of the prime contractor, since they increase the budget allocations to the state customer at the expense of the income from the received fines, penalties from the contractors in case of violation of the law on the state defense order. This contradicts the foundations of the civil legislation of the Russian Federation, since none of the parties to a state contract should receive financial privileges at the expense of the other party. There are a lot of questions about banks.
Devastating Special Account
2. The collapse of real production through financial manipulations with special accounts and money on them. For example, profits are blocked on special accounts until the head contractor fulfills the contract (1–7 and more years). Who will compensate for inflationary losses? Where to get funds for the renewal of fixed assets? With a bank loan rate of 20–23 percent and a permitted profitability of 20 percent (for any enterprises of all forms of ownership, all industries), development is excluded.
State defense order: special account and settlement
Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and the requirement of free banking support established by 275-FZ, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account?
Working with a special account for the state defense order
From a special or from a settlement?
And can these costs be attributed to the prime cost of the state defense order? And, if the bailiff brings to the authorized bank a writ of execution providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones.
State Defense Order: QUESTIONS and ANSWERS
we publish as a short summary of the discussion. - Questions can be sent to us at the contacts listed on the website of the Ministry of Defense of the Russian Federation in the section of the Department for Financial Monitoring of the State Defense Order of the Ministry of Defense of the Russian Federation. Also for requests on the site there is hot line financial monitoring of the state defense order. In addition, you can send your questions through the magazine "New Defense Order" (LLC "Difance Media"). Answers to questions and appeals are provided in the form of an explanation, within the time frame established by the Federal Law of May 02, 2006 No.
Settlement and cash services
1.the funds are credited to the account in foreign currency when the account number and the name of the recipient specified in the payment document coincide with the corresponding details of the legal entity, individual entrepreneur and an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - a client of the Bank;
Saratov industrialists demand the abolition of the law on state defense orders
Now the majority of enterprises, whose state defense orders exceed 70%, have stopped their investment programs and the purchase of parts, "Stavitsky said. In his opinion, according to this law any enterprise and any contractor will be punished "one-hundred percent", because it cannot be fulfilled. “It is impossible to remake it, you need to cancel it.
Need to create new law and test it at the factories ",
The practice of applying the Federal Law of No. 275-FZ "On the State Defense Order"
And C is the assembly. _________________ Question 1. Is it possible to purchase B, which we use for different products (within the framework of different government contracts), through a single contract? How to determine the cost of the resources that we use in the execution of the contract (electricity, rent of premises, wages of workers) when we simultaneously work under several contracts. How to determine how much light was spent on a particular contract ?! Likewise about equipment (laboratory, instrument) common to many government contracts. They twirled it somehow. Question 1. Hardware is a very broad concept, it includes nails and scissors.
What trump cards does Barnaultransmash have today? - In our case, import substitution and the state defense order (GOZ) are linked. Now Barnaultransmash has a stable, secured defense order. But the implementation of the state defense order has its own peculiarities: from September 1, 2015, we have to work on special accounts. Not all enterprises were ready for the new financial scheme. Probably needed some transition period... - From September 1, 2015, in accordance with Law No. 275-FZ ("On State Defense Order". - Approx.
Organizations carrying out a state defense order are obliged to act strictly within the framework of current legislation. This also applies to mutual settlements between government customers, prime contractors and contractors. For these purposes, a separate current account for the state defense order is opened in an authorized bank. In this article, we will look at why you need it and how to use it.
Money in the bank, or How to work for executors of the state defense order
Why do I need a separate account
According to the provisions of Federal Law No. 275 of December 29, 2012, a separate nominal account is an account that is open for the head contractor (clause 7, part 1 of article 7.1), the contractor (clause 7, part 2) in an authorized bank for mutual settlements on the state defense order on the basis of the conditions prescribed in the state (each) contract.
In accordance with the norms of 275-FZ, an authorized bank is a bank created in accordance with the legislation of the Russian Federation, which is selected by the head contractor. The Bank of Russia publishes a list of relevant banks on its website on a monthly basis. One of the institutions that provide banking support for the state defense order is Sberbank, the reservation of a separate current account for the state defense order is one of the services that can be used online.
All funds that the state customer transfers to the contractor are targeted and intended directly for the costs of the state defense order. If financial resources are misused, the supplier may be subject to certain sanctions. Thus, a separate bank account for a government contract is opened for making settlements between the government customer and the prime contractor. The OS is closed immediately after the confirmation of the full execution of the state contract is submitted to the authorized bank.
Do's and Don'ts
Funds are debited only when the state contract identifier is indicated at the disposal and only on the OS.
The exceptions to this rule are the following:
- transfer of insurance premiums, tax payments, fees, customs duties and other expenses intended for payment to the budget of the Russian Federation;
- payment of costs for the purchase of goods, works, services subject to state regulation in accordance with the list approved by the Government of the Russian Federation;
- mutual settlements with non-residents directly involved in the supply of goods, works, services under the state defense order;
- transfer of profit, the amount of which is provided for by the terms of the state contract, upon its execution and submission to the authorized bank of the acceptance certificate of the work performed;
- settlements for other expenses not exceeding three million rubles per month.
It is prohibited to carry out the following types of movements according to the OS:
- the provision of credit services, the provision of loans and all kinds of loans;
- refund of amounts on the above operations and interest on them;
- settlements with individuals;
- other operations enshrined in Art. 8.4 275-FZ.
From a separate account, you can transfer amounts for wages, subject to the condition of simultaneous payment of the corresponding charges for wages, as well as for the payment of compensation to employees in accordance with the Labor Code of the Russian Federation. According to the Letter of the Ministry of Finance of Russia No. 03-04-06 / 15565, the one who implements the state defense order can use the fixed assets for calculations, deductions and transfers to the budget of income tax individuals from income that was received in the form of wages.
Authorized banks conclude certain types of bank account agreements, according to which the fixed asset is opened for the production of operations under the state defense order. UB also have the right to temporarily suspend fixed asset operations in agreement with the authorized body financial control in cases where a certain operation meets the criteria specified in the directive of the Central Bank of the Russian Federation dated 15.07.2015 No. 3729-U.
Article 8.3. Separate account mode
The rules for working with special accounts are changing
The mode of using a separate account provides for:
1) write-off of funds only if the identifier of the state contract is indicated at the disposal;
2) debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts for the purposes of:
a) payment of taxes and fees, customs payments, insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal Obligatory Fund health insurance and other obligatory payments to the budgetary system of the Russian Federation established by the legislation of the Russian Federation;
(as amended by Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to government regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;
c) transfer of profits in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and submission to the authorized bank of an act of acceptance and transfer of goods (act of work performed, services rendered);
d) transfers by the head performer of funds in case of partial execution of the state contract, if the result of such partial execution is the products accepted by the state customer, in the amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the product price in the amount established by the Government Of the Russian Federation to determine the initial (maximum) price of a state contract or the price of a state contract concluded with a single prime contractor. The state customer notifies the authorized bank of the agreed amount of profit to be transferred by the head contractor in case of partial execution of the state contract. notifications are determined by the state customer;
(Clause "g" as amended by Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
e) settlements with foreign performers participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanying transaction is compiled by the lead contractor, agreed and submitted by the state customer to the authorized bank, in which a separate account is opened by the lead contractor. drawing up, approval and submission to the authorized bank of the specified list is determined by the state customer;
f) transfer of funds in the amount agreed upon by the parties at the conclusion of the state contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the state contract incurred by the prime contractor at his own expense (except for funds on separate accounts) of the costs of forming stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to confirmation by the head contractor of the validity of the actual costs associated with the formation of such a stock;
(Clause "e" as amended by Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
f.1) transfer of funds in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) after the execution of the contract within the contract price incurred by the contractor at his own expense (except for funds held in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock, after the execution of the contract and the submission by the contractor to the authorized bank of an act of acceptance and transfer of goods ( certificate of completion of work, services rendered);
(Clause "f.1" was introduced by the Federal Law of 03.07.2016 N 317-FZ)
f.2) transfer of funds in the amount agreed upon by the parties when concluding the contract and provided for by its terms, aimed at reimbursement (compensation) within the contract price incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components required for the manufacture of products with a long technological production cycle in order to fulfill the state defense order, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock;
"E.2" was introduced by the Federal Law of 03.07.2016 N 317-FZ)
g) performing permitted operations in accordance with Clauses 2, 3, 9 and 10 of Article 8.4 of this Federal Law;
h) payment by the head contractor of expenses in the amount of not more than five million rubles per month and payment by the contractor of expenses in the amount of not more than three million rubles per month;
(subparagraph "z" as amended by Federal Law dated July 29, 2017 N 237-FZ)
(see text in previous)
2. Separate accounts of the prime contractor, performers provided for by this Federal Law, shall be closed by the prime contractor, performers after the authorized bank receives from the state customer a notice of the execution of the state contract. The operations of debiting funds from a separate account when it is closed are not subject to the requirements provided for in part 1 of this article.
Law No. 275-FZ of December 29, 2012. tightened the requirements for the placement of a state defense order, as well as for settlements between the participants in such a contract. All settlements must be carried out exclusively through special bank accounts (SBS) operating in a general mode. You can open it not in every bank, but only in an authorized banking organization... In this article, we will consider the features of booking special accounts, as well as the requirements for monetary transactions under the state defense order.
Special account for the state defense order
A special settlement account for a state defense order is a special account with an authorized banking organization opened by a prime contractor who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of settlements for the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget funds by the state.
Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. Today they meet the established requirements:
- PJSC "Bank" Saint-Petersburg".
- JSC JSCB NOVIKOMBANK.
- PJSC "Sberbank".
- Bank GPB (JSC).
- VTB Bank (PJSC).
- JSC “AB“ RUSSIA ”.
- JSC Rosselkhozbank.
Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order. For example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (PSRN and TIN, form of ownership), indicate the identifier of the state contract, enter the number mobile phone and email address. Within 5 working days, you should confirm the procedure for opening a special account in a bank branch by submitting full package supporting documentation. Otherwise, Sberbank will cancel the reservation of the account of the state defense order, and return the funds received to the senders.
And when VTB makes a reservation of the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract.
Special accounts for the state defense order, how to spend money
A special regime has been established for settlements to secure the defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic guidelines are as follows:
- The contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the fulfillment of a state defense contract.
- Spending target money is carried out only with the indication of the identifier of the state contract (GCI). The GCI should be indicated in the order (payment order, application for cash expense, etc.) for writing off.
- The write-off is carried out only to special accounts for the defense order, therefore, all parties to the contract must have such accounts open. There are exceptions in clauses. a-z h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
- The Bank has the right to suspend operations on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).
- Closing an account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) about the execution of the state contract.
What operations are prohibited
A wide list of prohibited operations on special accounts for defense orders has been established (Art.
8.4 of Law No. 275-FZ). These include settlements for loans and borrowings held by the contractor for the organization. Also earmarked funds cannot be lent or invested in authorized capital third party firm.
Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of the defense order cannot be donated or transferred to charitable foundations or individuals.
Purchase foreign currency, precious metals or valuable papers is also illegal.
Special accounts for the state defense order how to spend money
But to place earmarked funds on deposit it is possible, but the deposit must be opened in the same authorized bank and on condition that the interest from the turnover of money will be credited to this special account.
Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.
Controversial issues
Can the executing organization independently replenish the special account?
Maybe. An organization needs to replenish an account with its own money in case of settlements with an authorized bank for servicing this special account. Spend targeted money on banking service it is forbidden.
The executor is under enforcement proceedings. Can a bank write off funds from a special account under a writ of execution? Lease management
In the article, we will consider the situations faced by taxpayers who work within the framework of state order orders, guided by Federal Law No. 275-FZ of December 29, 2012 "On State Defense Order" (hereinafter Law No. 275-FZ) and use a special account.
Situation 1. In which bank to open?
In accordance with paragraphs. 6 p. 1 and p. 6 p. 2 art. 8 Law No. 275-FZ, the head performer and performers define in contracts concluded with other performers a mandatory condition for making settlements using a separate account for each contract opened with an authorized bank selected by the head performer.At the same time, before the conclusion of the contract, the performers included in the cooperation of the head contractor must be notified of the need to conclude with an authorized bank, chosen by the head performer, an agreement on banking support (subparagraph 3 of paragraph 1 and paragraph 3 of paragraph 2 of article 8 of Law No. 275-FZ).
When executing the state defense order, the main contractor and executors under the state defense order use for settlements under the contract only separate accounts opened by the contractors with whom contracts have been concluded in an authorized bank (clauses 7, clause 1 and clauses 7, clause 2, article 8 of Law No. 275-FZ).
Taking into account the above provisions of Law No. 275-FZ, a subcontractor organization, which is included in the cooperation of the head contractor for the implementation of the state procurement order, is obliged to conclude an agreement on banking support and opening a special account in an authorized bank chosen by the head contractor. Therefore, she is not entitled to open a special account in a bank other than the one specified in the contract with the contractor and his notification.
Situation 2. Is the bank entitled to refuse the organization to open an account?
The Organization (Contractor) faced a situation when the Authorized Bank refused to open a special account on the grounds that, in the opinion of the bank, the Company was conducting suspicious and dubious transactions aimed at legalizing (laundering) proceeds from crime. Let's figure out if the bank is right?According to Art. 11 of the Tax Code of the Russian Federation accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement. At the same time, the Bank is obliged to conclude a bank account agreement with a client who has applied to open an account on the conditions announced by the bank for opening accounts of this type that meet the requirements provided for by law or banking rules established in accordance with it (clause 2 of article 846 of the Civil Code of the Russian Federation) ...
In accordance with paragraph 2 of Art. 8 of Law No. 275-FZ, the Contractor enters into an agreement on banking support with an authorized bank chosen by the head contractor (subparagraph 2 of paragraph 2 of article 8 of Law No. 275). In addition, the Contractor notifies (before the conclusion of contracts) other contractors about the need to conclude with an authorized bank, chosen by the main contractor, an agreement on banking support (clause 3, clause 2, article 8 of Law No. 275-FZ).
In turn, the authorized bank is obliged to conclude agreements on banking support with the head executor, the executor and open separate accounts for them (clause 1 of clause 2 of article 8.2 of Law No. 275-FZ). In this case, a separate account is an account opened for the main contractor, the contractor in an authorized bank for making settlements for the state defense order (clause 10 of article 3 of the Federal Law of Law No. 275-FZ). Therefore, the Executing Organization is obliged to open a special account in an authorized bank by Law No. 275-FZ.
According to par. 2 p. 2 art. 846 of the Civil Code of the Russian Federation, the Bank does not have the right to refuse to open an account, the performance of the relevant operations on which is provided for by law.
However, it should be borne in mind that a credit institution (bank) has the right to refuse to conclude a bank account (deposit) agreement in accordance with the rules internal control credit institution if she suspects that the purpose of concluding such an agreement, pursuant to which the account is opened, is to perform operations for the purpose of legalizing (laundering) proceeds from crime or financing terrorism (clause 5.2 of article 7 of the Federal Law of 07.08 .2001 No. 115-FZ "On combating the legalization (laundering) of proceeds from crime and the financing of terrorism" hereinafter Law No. 115-FZ).
According to clause 6.2 of Ch. 6 "Regulations on the requirements for the rules of internal control of a credit institution in order to counter the legalization (laundering) of proceeds from crime and the financing of terrorism" (approved by the Bank of Russia 02.03.2012 N 375-P), (hereinafter - Regulation No. 375-P ), factors individually or in aggregate influencing the adoption of such a decision by a credit institution may be the following circumstances:
- a legal entity has an authorized capital equal to or slightly exceeding minimum size of the authorized capital established by law ((subparagraph "a" of clause 6.2 of Regulation No. 375-P.
- less than six months have passed since the date of registration of the legal entity (clauses "b", clause 6.2 of Regulation No. 375-P);
- according to the data tax service as legal address the legal address of the mass registration is indicated (clauses "c", clause 6.2 of Regulation No. 375-P).
- absence of a legal entity at the address specified in a single state register legal entities, body or representative of a legal entity ("g" clause 6.2 of Regulation No. 375-P);
- one and the same individual is the founder (participant) of a legal entity, its head and) maintains accounting(clause "d", clause 6.2 of Regulation No. 375-P);
- there is information from the Bank of Russia that in relation to the Organization it has been revealed that non-residents are in arrears under contracts for which the Organization has closed the passports of transactions in connection with their transfer for servicing to another authorized bank (clauses "f", "clause 6.2 of Regulation No. 375-P);
- in relation to a legal entity, there is a decision of the interdepartmental coordinating body that carries out the functions of countering the financing of terrorism, on the freezing (blocking) of funds or other property (clauses "and" clause 6.2 of Regulation No. 375-P);
- other factors independently determined by the credit institution (subparagraph "k" of clause 6.2 of Regulation No. 375-P.
Considering the above, despite the fact that the opening of a special account by the Contractor as part of his execution of the state defense order is provided for by law, the credit institution has the right to refuse to conclude a bank account agreement in accordance with the rules of internal control of the credit institution, if there is reason to believe that the Organization is performing operations directed for the legalization (laundering) of proceeds from crime, or the financing of terrorism.
However, upon receipt of a refusal, the Executing Organization has the right to go to court, and it is possible that judicial authorities, in case of failure to prove the existence of grounds for opening a bank account, provided for in clause 5.2 of Art. 7 of Law No. 115-FZ, will side with the Organization and recognize the bank's actions as unlawful (Decision Arbitration court Nizhny Novgorod Region dated 10/14/2016, Resolution of the First Arbitration Court of Appeal dated 12/22/2016, Resolution of the Volga-Vyatka Circuit Arbitration Court dated April 19, 2017 No. F01-878 / 2017 in case No. A43-15183 / 2016).
So Supreme Court RF, considering a similar situation in its Decision No. 301-ES17-10939 dated 25.08.2017 in case No. А43-15183 / 2016, noted that despite the fact that to refuse to open an account, the bank only needs suspicions about the client's possible legalization operation of income obtained by criminal means, when considering in court a case on challenging the refusal to open an account, the bank must confirm and prove that such suspicions were reasonable at the time of the refusal to open an account. In addition, the court drew attention to the fact that the funds from federal budget, aimed at the execution of the state defense order, cannot, by their legal nature, be income obtained by criminal means.
Thus, taking into account the above, in order to refuse to open an account for a bank, only suspicions about a possible commission by a client of an operation to legalize income obtained by criminal means are sufficient. However, if the Organization goes to court, the bank will have to confirm and prove that such suspicions were reasonable at the time of the refusal to open an account.
Situation 3. Is the Implementing Organization entitled to transfer money to the supplier from its special account to its current account?
In this situation, the Executing Organization, included in the cooperation of the lead contractor as part of the execution of the state defense order, entered into a regular supply agreement for the purchase of materials that will later be used by it for the execution of the state defense order. The amount of the contract is 400,000 rubles. and the supplier does not have a special account with an authorized bank. How to be?In accordance with paragraphs. 6 p. 1 and p. 6 p. 2 art. 8 of Law No. 275-FZ, the head performer and performers define in contracts concluded with other performers the mandatory condition for making settlements under such contracts using a separate account for each contract opened with an authorized bank selected by the head performer.
At the same time, before the conclusion of the contract, the performers included in the cooperation of the head contractor must be notified of the need to conclude with an authorized bank, chosen by the head performer, an agreement on banking support (subparagraph 3 of paragraph 1 and paragraph 3 of paragraph 2 of article 8 of Law No. 275-FZ).When fulfilling the state defense order, the main contractor and executors under the state defense order use for settlements under the contract only separate accounts opened by the contractors with whom contracts have been concluded in an authorized bank (clauses 7, clause 1 and clauses 7, clause 2, article 8 of Law No. 275-FZ).
In accordance with paragraphs. "H" clause 2, part 1 of Art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for the write-off of funds only to a separate account, with the exception of the write-off of funds from such an account to other bank accounts for the purpose, in particular, of payment by the head contractor of expenses in the amount of not more than five million rubles per month and payment the executor of expenses in the amount of not more than three million rubles per month.
Since it is possible to write off funds from a separate account of the contractor to other bank accounts in order to pay other expenses in the amount of not more than three million rubles per month, and in the issue under consideration we are talking about an amount of 400,000 rubles. GOZ has the right to transfer money to the supplier from his special account to his current account.
Situation 4. We transfer an advance payment to employees from a special account
The mode of using a separate account implies the obligation of the Organization to submit to the authorized bank documents that are the basis for drawing up orders for the transfer of salary amounts to employee accounts, as well as orders for the payment of relevant taxes, in particular personal income tax as tax agent... Is the Organization obligated to comply with these requirements when making an advance payment to employees (salary for the first part of the month)?In accordance with paragraphs. "G" clause 1 of Art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for the commission of permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Art. 8.4 of Law No. 275-FZ.
Moreover, according to paragraphs. "A" clause 3 of Art. 8.4 of Law No. 275-FZ on a separate account is not allowed, in particular, transactions in the form of transfer (issuance) of funds to individuals, with the exception of wages, subject to the simultaneous payment of relevant taxes, insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund.
In accordance with paragraph 1 of Art. 8.2 of Law No. 275-FZ, the authorized bank, in particular, has the right to: request from the head executor, the executor the documents and information provided for by this Federal Law (clause 1, clause 1 of article 8.2 of Law No. 275-FZ); monitor orders in the manner prescribed by Art. 8.5 of Law No. 275-FZ (subparagraph 4 of clause 1 of article 8.2 of Law No. 275-FZ).
When accepting an order for execution, the authorized bank controls: in particular, the compliance of the purpose of the payment specified in the order with the content of the documents submitted by the owner of the separate account and which are the basis for drawing up the order (subparagraph 3 of paragraph 1 of article 8.5 of Law No. 275-FZ), as well as compliance with the regime for using a separate account established by Law No. 275-FZ (subparagraph 4 of paragraph 1 of article 8.5 of Law No. 275-FZ).
At the same time, when transferring the salary, including for the first half of the month (advance), the Executing Organization must submit to the authorized bank the payroll (another form of primary accounting documentation for labor accounting and its payment established by the legislation of the Russian Federation on accounting ), on the basis of which the executor drew up an order to transfer funds (Letter of the Bank of Russia dated 02.12.2015 N 12-1-5 / 2822, dated 14.12.2016 No. 12-1-5 / 2793).
It should be added that paragraph 3 of Art. 8.4 of Law No. 275-FZ regulates the procedure for transferring (issuing) funds from a separate account to individuals and cannot regulate the procedure for transferring, in particular, personal income tax (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948 ).Russian organizations from which the taxpayer received income, indicated in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, are obliged to calculate, withhold from the taxpayer and pay personal income tax, taking into account the peculiarities provided for by Art. 226 of the Tax Code of the Russian Federation (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, the date of the actual receipt by the taxpayer of income in the form of labor remuneration is the last day of the month for which the income was accrued to him (clause 3 of article 226 of the Tax Code of the Russian Federation).
Calculation of tax amounts is carried out by tax agents on the date of actual receipt of income, in this case, regarding the payment of salary - on the last day of the month (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation, paragraph 3 of article 226 of the Tax Code of the Russian Federation).
Therefore, taking into account the above, the tax agent on the last day of the month for which the taxpayer was accrued income in the form of wages, produces calculation of personal income tax and not how can not do it earlier.
In this regard, before the end of the month, it is impossible to determine the income received in the form of monthly wages and to calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948).
Thus, the Contractor Organization, when paying the salary for the first half of the month, must submit to the authorized bank the payroll (another form of primary accounting documentation for labor accounting and remuneration established by the legislation of the Russian Federation on accounting), on the basis of which the contractor has drawn up an order on transfer of funds.
However, at the same time, simultaneously with the order for the advance, the Organization should not provide orders for payment of personal income tax as a tax agent, since before the end of the month, it is impossible to determine the income received in the form of monthly wages and calculate the tax to be withheld and transferred to the budget.
Gazprombank and VTB 24, along with VTB, Sberbank and Rosselkhozbank, will be included in the system of authorized banks under the new law on control of state defense order funds. “The law defines the criteria for such a bank: direct or indirect participation of the state in the amount of 50 percent or more, authorized capital of 100 billion rubles and an extensive network. Do we need to worry about this type of account? Most often, this type of account is used when both parties to the transaction have mutually exclusive requirements or temporary material terms of the transaction. For example, if the property is mortgaged, the seller has difficulty servicing his loan and is in arrears. Another example is the case when there is a litigation over property, there is a court decision, but it has not entered into force, and the parties want to bind a preliminary contract.
The procedure for opening and closing a special account within the framework of the state
This is necessary to ensure the security and transparency of settlements for the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget funds by the state. Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. Today they meet the established requirements:
- PJSC "Bank" Saint-Petersburg".
- JSC JSCB NOVIKOMBANK.
- PJSC "Sberbank".
- Bank GPB (JSC).
- VTB Bank (PJSC).
- JSC “AB“ RUSSIA ”.
- JSC Rosselkhozbank.
Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order.
For example, you can reserve an account with Sberbank for the state defense order online.
Working with a special account for the state defense order
Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order? And, if the bailiff brings to the authorized bank a writ of execution providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones. State Defense Order: QUESTIONS and ANSWERS, we publish as a short summary of the discussion.
Working with special accounts. state defense order how to close a special account
In his opinion, according to this law, any enterprise and any contractor will be punished "one hundred percent", because it cannot be fulfilled. “It is impossible to remake it, you need to cancel it. It is necessary to create a new law and test it at the enterprises ", Practice of the application of the Federal Law of No. 275-FZ" On the State Defense Order "And S - assembly. Question 1. Is it possible to purchase B in a single contract, which we use for different products (under different government contracts)? How to determine the cost of the resources that we use in the execution of the contract (electricity, rent of premises, wages of workers) when we simultaneously work under several contracts.
How to determine how much light was spent on a particular contract ?! Likewise about equipment (laboratory, instrument) common to many government contracts. They twirled it somehow. Question 1.
How to close a defense special account
Attention
Perhaps you have other overhead costs (rent, travel expenses, transportation costs, etc.). Ivan. From experience. Performers of the second level. The authorized bank is Sberbank. We already have 10 special accounts. Within 3 ml. Contradictions in 275-FZ on the state defense order OI] is intended for settlements carried out within the framework of an accompanying contract. "
Those. for operations under one contract with one counterparty. This condition allegedly forces us to open a new separate account for each contractor with whom we will work within the SDO, and, consequently, to conclude such an excellent agreement with the bank for each account.
Special accounts for the state defense order how to spend money
As of January 2017, nine banks are authorized to provide banking support and settlements on SDOs. All of them are controlled by the state in one way or another. In the form of an account number for banking operations using a special identifier, then write it down in the contract and immediately after signing, rush to the bank, as a rule, MO loves VTB and Sberbank, they will give you papers, give you a list of what you need to notarize, when you fill in everything, you need to will come to the CEO and then wait another week.
If you have any difficulties. At the same time, separate accounts already opened with VTB are actively used, and there are no cases when an account was opened, but the company could not carry out transactions on it, Zulina says.
How not to be mistaken when working with a special account for the state defense order
- Closing an account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) about the execution of the state contract. What operations are prohibited. A wide list of prohibited operations on special accounts for defense orders has been established (Art. 8.4 of Law No. 275-FZ). These include settlements for loans and borrowings held by the contractor for the organization. Also, earmarked funds cannot be lent or invested in the authorized capital of a third-party company.
Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of the defense order cannot be donated or transferred to charitable foundations or individuals. Buying foreign currency, precious metals or securities is also illegal.
To do this, it is enough to enter the registration data of the company (PSRN and TIN, form of ownership), indicate the identifier of the state contract, enter the mobile phone number and e-mail address. Within 5 working days, you must confirm the procedure for opening a special account in a bank branch by submitting a full package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the account of the state defense order, and return the funds received to the senders.
Info
And when VTB makes a reservation of the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract. Special accounts for the state defense order, how to spend money A special regime has been established for settlements for securing a defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ.
The Federal Law requirement for gratuitous banking support, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order? And, if the bailiff brings to the authorized bank a writ of execution providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones.
How to close special accounts for the state defense order
Important
Law No. 275-FZ of December 29, 2012. tightened the requirements for the placement of a state defense order, as well as for settlements between the participants in such a contract. All settlements must be carried out exclusively through special bank accounts (SBS) operating in a general mode. You can open it not in every bank, but only in an authorized banking organization.
In the article, we will consider the features of the reservation of special accounts, as well as the requirements for monetary transactions under the state defense order. Special account for the state defense order A special current account for the state defense order is a special account in an authorized banking organization opened by the chief contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order.
Did your customer offer to open a special bank account or personal account in the treasury? He offered to work according to the scheme: delivery of products from available stocks without advance payment, then reimbursement of previously incurred expenses from a special account to a current account.
For some reason, in this case, everyone is asking one single question: how to open a special account? As in a joke about students who are asked: - How long do you need to learn Chinese? answer: - And when to take?
In fact, the question must be posed differently. And not even: - How to continue to work with special account?, but: - How to work with the state defense order (hereinafter - SDO)?
If you become an executor of a state defense order, you are obliged to work within the framework of Law 275 FZ of December 29, 2012, "On the State Defense Order." And this means that you need to inform your suppliers that contracts are concluded in order to fulfill the state defense order (there must be a GCI, special requirements for the content of the contract), monitor the targeted spending of funds, do not overstate the price, keep separate records, etc. Separate accounting of SDO differs significantly from accounting and tax accounting(other requirements for the composition of costs, accounting policy, primary documents etc.).
Not all costs recognized in tax and accounting, can be included in the price of products supplied under the SDO. The procedure for determining costs under contracts concluded after April 29, 2019 is determined by the Order of the Ministry of Industry and Trade of 02/08/2019. N 334, according to previously concluded agreements - by Order of 23.08.2006 N 200.
Organizations that carry out the state defense order provide a REPORT ON THE PERFORMANCE OF THE STATE CONTRACT (Order of the Ministry of Defense of the Russian Federation of October 8, 2018 No. 554). Download the report form .
Below is a list of the main SDO regulatory documents with comments.
STC APB. Support for state and state defense order:If the customer is the Ministry of Defense, the executors of the state defense order (regardless of the level of cooperation) are obliged to open separate accounts in an authorized bank to make settlements. The rest of the GOZ contracts are accompanied by the Federal Treasury (TOFK). First, we will look at how to work with an authorized bank, then with TOFK.
Banking support of state defense order.
First of all, the authorized bank controls the purpose of the payment, the list of permitted, prohibited operations, the presence of the GCI. The bank may suspend operations on a separate account. There are 7 criteria for the suspension of operations, including the write-off of funds for the transfer of profits, payment of taxes and fees in excess of the standards. As well as repeated write-offs of funds from a separate account to any other accounts in the amount of less than 600 thousand rubles, or to other separate accounts in the amount of less than 50 million rubles, the nature of which gives reason to believe that the purpose of such write-offs is to evade the mandatory procedure. control provided by the Federal Law of August 7, 2001 N 115-FZ.
The bank transmits to the UIS SDO information about each opening, closing of a separate account, about changing its details, about limiting the disposal of a separate account, about payment of interest for the use of funds in a separate account, about settlement participants, about executed orders, including documents that are the basis for the preparation of orders ...
It is important for an authorized bank that the following are clearly defined: the price of the contract, the amount of profit under the contract, which should be a fixed amount, and not a percentage or an amount depending on some conditions, the amount of the actual backlog.
The Bank independently determines the price of the contract, taking into account the documents and information provided by the client. At the same time, there are nuances of including the VAT amount in the contract price, recalculation of the foreign currency rate, price changes, etc.
Each performer is entitled to a limit of three millions rubles per month (lead performer five million rubles per month), renewable from the first day of each calendar month, providing for the debiting of funds from a special account (separate account, OBS) to other bank accounts for purposes not prohibited by the OPS use regime, including for the supplied goods. For example, payment for hotels, air tickets, licenses, issuance fees bank guarantee etc.
In principle, if the amount of the contract is not large, you can become an SDO supplier without opening a special account. Sometimes you may not even know about it. BUT! Even if the contract does not contain mandatory indications that it is being carried out within the framework of the state defense order, the supplier can be recognized as a participant in legal relations in the field of state defense order and punished for the lack of separate accounting, non-earmarked expenses, etc. FAS proceeds from the purpose for which the contract is being fulfilled.
Let's return to the issue of the supply of products within the SDO from the available stocks.
Firstly... Before signing the contract, you reserve an account with an authorized bank (on the basis of the customer's letter), provide the details to your customer. In the future, the contract can be submitted to the bank in compliance with the written form, or if the contract was concluded in accordance with Federal Law 44 or Federal Law 223, in the form of a screenshot from the website of the trading platform (platform) on the Internet, containing information on the date of conclusion, number , price, start date / end date of the contract (if any).
Secondly. The contract must necessarily contain the possibility of transferring funds in order to reimburse the costs incurred at their own expense (with the exception of funds on separate accounts) for the formation of a stock of products, raw materials, materials, semi-finished products, components, in accordance with clause e1, article 8.3 Law 275 FZ of December 29, 2012, "On the State Defense Order". The contract must contain a clause on the amount of compensation in absolute terms ( specific amount, VAT allocated). The bank will not accept an additional agreement.
Thirdly. You can transfer funds from a special account to a regular current account only after the full execution of the contract. To do this, you must submit to the bank:
- a contract with all attachments and additions (an extract from a contract containing a state secret), which contains a condition for compensation;
- the act of transfer and acceptance of goods;
- payment orders confirming the actual expenses of the contractor at the expense of his own funds;
- other documents (consignment notes, account statements, acts of reconciliation of settlements, etc.). The list depends on the bank.
A cover letter may be required, the text of which contains information that the submitted relevant documents to order No. ____ dated __________ confirm the payment made by the contractor for the costs of forming a stock of products, raw materials, materials, semi-finished products, components necessary for the execution of the state defense order as part of the execution contract No. ______ dated ______________.
IMPORTANT! Reimbursable costs must be incurred prior to awarding the contract.
Fourth. In the payment order for debiting funds from the OBS, you must specify the required details:
- IGC;
- OBS of the beneficiary, with the exception of permitted transactions to other accounts of the beneficiaries;
- other information: operation code, purpose of payment, name of goods, works, services, numbers and dates of contracts, trade documents;
- in the case of transferring funds to another bank account, it is better to indicate the type (or clause of the Law) of the corresponding permitted operation;
- if the amount of the payment order is less than the amount of the justifying document, then the purpose of the payment must indicate "Partial payment ..."
ATTENTION! Problems may arise with reimbursement of costs and the transfer of profits if your customer paid for part of the contract for a state defense order from his bank account (bypassing a separate account). In this case, the authorized bank will consider that your contract not fully executed.
Full fulfillment by the parties of their obligations under the contract includes acceptance of the delivered goods, work performed, services rendered and payment by the customer for the delivered goods, work performed, services rendered(letter of the Ministry of Economic Development of Russia dated August 19, 2016 No. D28i-2196).
What to do if there is no funds on the special account, but you need to pay urgently? The customer can first replenish the special account with his own funds, then return the money to his current account. Operations allowed:
a) return of funds credited to a separate account due to an error by the payer or the credit institution;
b) return of the contractor's own funds to the bank account from which the indicated funds were received, in an amount not exceeding the previously credited.
Fifth. A special (separate) account can be closed either after the full execution of the State contract and receipt of a corresponding notification from the bank, or in connection with a transfer to another authorized bank. Notifications on the execution of government contracts are received by the authorized bank from the Department of Financial Monitoring of the State Defense Order of the Ministry of Defense of the Russian Federation. To close the Separate Account, after receiving the appropriate notification, you must submit an application to the bank to terminate the SDO banking support agreement and close a separate account indicating the details for transferring the balance of funds.
ATTENTION! The bank may charge interest for the use of funds in a separate account.
What to do to prevent money from being "stuck" in a special account.
: +7 911 006 72 37
: [email protected] site
Treasury support for state defense order.
The main documents regulating treasury support of the state defense order in 2020 are Resolution of December 25, 2019 N 1819, Order of the Ministry of Finance of the Russian Federation of December 10, 2019 No. 220n.
These documents determine which contracts fall under treasury support, what mandatory conditions must be prescribed in the contract, the list of permitted and prohibited transactions, the procedure for authorizing expenses, etc.
Separate accounting of SDOs with treasury support differs from similar accounting with bank support and is regulated by the Order of the Ministry of Finance of the Russian Federation of December 25, 2019. No. 255n. But in essence, the approach and requirements for separate accounting are the same. Unlike a bank, the Treasury has the right not only to monitor, but also to conduct independent checks on the correctness of separate accounting and spending of SDO funds.
Treasury support can act in the form of treasury collateral for obligations. The difference between regular support and security for obligations is the same as between a payment order and a letter of credit. Treasury security only confirms the obligation of the state customer to pay for the work, goods, and services delivered to him.
Treasury support does not include such an option as the right to a limit of three million rubles per month, which provides for the withdrawal of funds from other bank accounts. From a personal account, you can transfer to a regular current account of the supplier under an agreement concluded in the amount of 300 thousand rubles or less.
In the case of delivery of SDO products from available stocks with treasury escort, in the contract with the customer (performer of the previous level), it is necessary to provide for the possibility of reimbursing the costs incurred.
It is clear that in such a specific area as the state defense order, one has to be careful, like a sapper in a minefield. It is especially important to know the intricacies of working with state defense orders at the stage of concluding a contract.
Firstly, there are key phrases that need to be entered into the contract with the customer.
Secondly, there are nuances that should be discussed with suppliers prior to paperwork. Thirdly, there is an algorithm for working with SDOs, including the calculation of prices, profits, separate accounting, preparation of primary and reporting documentation, etc. This is a lot of work. And it is better to immediately know exactly where and how to apply your efforts, so as not to redo it in the future.
It's easier to catch a rare Pokemon than to collect together all the regulatory documents required to fulfill the GOZ. The details are even more difficult to understand. Chat with a living person and find out all the incomprehensible questions. Save your time, nerves and money.
STC APB. State defense order support.
We work from 8:00 to 19:00 Moscow time.You can request a contract by e-mail [email protected] site
Ask a question by phone. +7 911 006 72 37 , or Contacts
Full list of legislative acts of responsibility of SDO executors
Violation | Sanctions |
---|---|
Action (inaction) that lead or may lead to an unjustified overstatement of the price of products under the state defense order. | A fine of from 300 thousand to 1 million rubles (Article 14.55.2 of the Administrative Code of the Russian Federation). |
Inclusion in the cost of production (sale) of products under the state defense order of costs not related to its production (sale). | A fine in double the amount of costs unreasonably included in the cost of production (sale) of products under the state defense order (Article 14.55.2 of the Code of Administrative Offenses of the Russian Federation). |
Gross violation of the requirement to maintain separate accounting (distortion of the amounts of expenses by at least 10%) | A fine from 500 thousand to 1 million rubles (Article 15.37.2 of the Administrative Code of the Russian Federation). |
Abuse of authority in the implementation of the state defense order, which entailed grave consequences. | Deprivation of liberty for a term of five to ten years (Article 201.1 of the Criminal Code of the Russian Federation). |
June 17, 2019. According to the Deputy Head of the FAS Russia Daniil Fesyuk, in terms of control over the state defense order, the FAS is in the general trend of switching to a risk-oriented approach, reducing the overall pressure, transition to reacting only to pressing problems and questions... Moreover, FAS Russia came up with a proposal to raise the minimum margin of profitability, taking into account the key refinancing rate of the Central Bank, that is, add the size of the key rate to the lower limit.
It is difficult to understand the specifics of the state defense order without knowing the terminology of the state defense order. You put one meaning into the concept, but in reality it turns out to be completely different.
In 2020, a completely non-trivial situation with separate accounting has taken shape.
Firstly, separate accounting in the state order (SDO) differs from the accounting of the state order (not SDO).
Secondly, there are differences in the separate accounting of funds received on the basis of government contracts with banking and treasury support.
Thirdly, separate accounting in the state order and the state defense order differs significantly from accounting and tax accounting (a different composition of costs, the procedure for allocating overhead costs, financial result).
The costs of SDO products must be justified.
Entrepreneurs participating in the state defense order first try, no matter what, to get a large order, and then start thinking about how to achieve perfection and come to an error-free, fault-tolerant and skin-saving result. It is clear that the crisis is universal and difficult for everyone. The time has come for a decrease in specialization and division of labor, a conscious increase in risks. It is necessary to completely break the management matrix. How to create "pressure" on employees who even in real work manage to show virtual results, and thus increase the company's income. ...
Basic documents defining the procedure for working with the state defense order.
Normative document | Fragment of document text | A comment |
---|---|---|
6) determines in contracts concluded with other executors the obligatory condition for making settlements under such contracts using for each contract a separate account opened with an authorized bank chosen by the head executor; 7) uses only separate accounts for settlements under contracts opened in an authorized bank to other performers with whom the performer has contracts, if the performers have agreements on banking support concluded with the authorized bank; 8) at the request of the state customer, the financial monitoring body, the prime contractor, another contractor, the bank ... ... within five working days from the date of receipt of the said request, information about each contractor involved by him for the execution of the contract (full name of the contractor, his address (place location), phone numbers of the manager, taxpayer identification number, code of the reason for registration with tax authority) and other information, the provision of which is provided for by this Federal Law; 11) provides the main contractor with information about each case of concluding a contract with other contractors within the framework of cooperation; |
Executor: 1. Himself carries out settlements using a special account. 2. Obligates its counterparties to carry out settlements from a special account; 3. Provides upon request the phone numbers of the manager, the taxpayer identification number, the code of the reason for registering with the tax authority) and other information about its suppliers. 4. Enters into contracts with its suppliers a condition that contracts are concluded, executed in order to fulfill the state defense order. |
|
275 FZ of 12/29/12. "Federal Law on the State Defense Order" | Article 8.2. The main responsibilities of the performer: 16) keeps separate records the results of financial and economic activities for each government contract; 17) provides, upon the request of the prime contractor, information on the costs of executed contracts; |
The executors of the state defense order must first of all confirm the very fact of the existence of separate accounting. |
275 FZ of 12/29/12. "Federal Law on the State Defense Order" | Clause 3.1 of Article 7.1, the performer has the right: Include, in agreement with the prime contractor, the contractor, in the contract a condition on compensation (compensation) after the execution of the contract within the contract price, incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order , subject to confirmation by the contractor of the validity of the actual costs associated with the formation of such a stock; |
It is necessary to keep separate records and correctly draw up documents justifying the presence of a stock. |
44 ФЗ dated 04/05/2013. "On the contractual system in the field of procurement" | Clause 10 of Article 99 The control body in the field of the state defense order exercises control ... in relation to: 1) compliance with the requirements for the justification and validity of purchases; 2) rationing in the field of procurement; 3) determination and justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), the initial price of a unit of goods, work, services, the initial sum of prices for units of goods, work, services; 4) the application by the customer of measures of responsibility and the commission of other actions in case of violation by the supplier (contractor, performer) of the terms of the contract; 5) the conformity of the delivered goods, the work performed (its result) or the service provided; 6) the timeliness, completeness and reliability of the reflection in the accounting documents of the delivered goods, the work performed (its result) or the service rendered; 7) the conformity of the use of the supplied goods, the work performed (its result) or the service rendered to the objectives of the procurement. |
Audits in the field of procurement of state defense order. |
Resolution of the Government of the Russian Federation of 02.12.2017 N 1465 | Regulation on government regulation prices for products supplied under the state defense order. 9. The price for the products specified in clause 6 of these Regulations is determined using one of the following methods: method of analysis market indicators; comparable price method; costly method. If the method of analysis of market indicators and the method of comparable prices are not applicable for determining the price of a product and its base price has not been formed earlier, the price of the product is determined by the cost method. If the base price for the product was previously formed, the price for the product for the next year and the planning period is determined using: method of indexing the base price; method of indexing according to cost items. |
Installs: 1. Goals and principles of state regulation of prices for SDO products; 2. Methods for determining prices for products supplied under the state defense order; 3. The procedure and conditions for the application of types of prices for SDO products; 4. The procedure for determining the profitability (profit) of products supplied under the state defense order. |
NEW! Order of the FAS Russia of August 26, 2019 No. 1138/19 | On the approval of the forms of documents provided for by the Regulations on state regulation of prices for products supplied under the state defense order, approved by the Government of the Russian Federation of December 2, 2017 No. 1465 | New Forecast Price Forms |
Order of the FAS Russia dated 31.01.2018 No. 116/18 | On the approval of the forms of documents provided for by the Regulation on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation of December 2, 2017 N 1465 | Forecast price forms in effect until 26.10.2019 |
Order of the Ministry of Industry and Trade of Russia dated 08.02.2019 No. 334 | On the approval of the procedure for determining the composition of costs included in the price of products supplied under the state defense order. | The list of costs accepted in the SDO, the procedure for the distribution of overhead costs. |
Order of the Ministry of Defense of the Russian Federation of August 31, 2015 No. 501 | The procedure for drawing up, approving and submitting to an authorized bank a list of foreign contractors involved in the supply of products under the state defense order and included in the cooperation of the lead contractor for the supply of products under the state defense order within the framework of the accompanied transaction. | The procedure for working with foreign suppliers under the state defense order. |
Resolution of the Government of the Russian Federation of January 14, 2017 No. 9 | 1. To establish a ban on the admission of goods originating from foreign states (with the exception of goods according to the list according to the appendix and goods originating from the member states of the Eurasian economic union), works (services) performed (provided) by foreigners(with the exception of persons of the member states of the Eurasian Economic Union), for the purpose of purchasing goods, works (services) for the needs of the country's defense and state security, except for cases when there is no production of such goods, performance of work and provision of services on the territory of the Eurasian Economic Union ... | The order of prohibitions and restrictions on the use of imported goods has been changed. |
Decree of the Government of the Russian Federation of December 26, 2013 No. № 1275 |
12. The state contract establishes its price, the type of price, as well as the conditions and procedure for its formation (calculation), advance payments for work and the implementation of mutual settlements. The price of a state contract concluded based on the results of competitive methods for determining the lead contractor or with a single lead contractor is formed in accordance with the federal laws "On the state defense order" and "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" ... |
The document defines the approximate terms of a state contract for a state defense order. |
Decree of the Government of the Russian Federation of December 25, 2014 No. № 1482 |
1. Requirements, in the event of the establishment of which the state the customer has the right not to establish a requirement to ensure the execution of a state contract are: the presence on the right of ownership or otherwise legal basis production facilities and technological equipment for the execution of a government contract; financial stability and solvency; availability of specialists with professional education corresponding qualification requirements concluded with a participant in the placement of a state defense order employment contracts required in accordance with the procurement documentation. |
The document defines the requirements for the participants in the placement of the state defense order and their availability of appropriate capacities, technological equipment, personnel and financial resources. |
Order of the Ministry of Economic Development of Russia dated 01.06.2018 N 276 | On approval of the Procedure for the application of price indices and deflator indices by type economic activity..... for products supplied under the state defense order | How to apply price indices. |
Order of the Federal Tariff Service of Russia dated 02.08.2012 N 134 | On approval of the List of cost items, the amount of which is subject to indexation, for the production of goods (works, services) supplied under the state defense order | List of cost items, the value of which is subject to indexation. |
Resolution of the Government of the Russian Federation of January 19, 1998 N 47 | Rules for maintaining separate accounting of the results of financial and economic activities by organizations carrying out state orders at the expense of the federal budget. | Separate accounting rules. |
Resolution of the Government of the Russian Federation of December 19, 2017 No. № 1585 |
On the approval of the Rules for the formation and maintenance of the register of legal entities brought to administrative responsibility for refusing or evading a contract, for which the conclusion of such a contract is mandatory in accordance with the Federal Law "On State Defense Order". | FAS draws up a list of legal entities that have violated their obligations under the state defense order. |
Decree of the President of the Russian Federation of November 30, 1995 No. № 1203 |
On approval of the List of information classified as state secret | |
Resolution of the Government of the Russian Federation of February 28, 2019 No. N 223 |
On the specifics of conducting closed electronic procedures and the procedure for accreditation at specialized electronic platforms | List of customers carrying out closed procurement |
Order of the Ministry of Industry and Trade of 13.02. 2017 Nov. № 401 |
On the approval of the Procedure for confirming by the contractor the validity of the actual costs associated with the formation of the stock required for the manufacture of products with a long technological production cycle in order to fulfill the state defense order. | A form has been established for the summary calculation of the stock amount. |
Resolution of the Government of the Russian Federation of 01.02.2018 No. 93 | 2. To establish the frequency of scheduled inspections by the Federal Antimonopoly Service of the main contractors for the supply of products under the state defense order and the contractors involved in the supply of products under the state defense order, unless otherwise established by federal laws: no more than 1 time in 3 years for prime performers whose activities are classified as medium risk; no more than once every 5 years for prime performers whose activities are classified as a moderate risk category; no more than 1 time in 10 years for prime performers, performers whose activities are classified as a low risk category. |
Criteria - closed information that is not subject to publication in open sources. |
Resolution of the Government of the Russian Federation of 11.08.1995, No. 804 | 8. Military missions are responsible for: participation in the preparation and approval of contracts for the supply of military products ... ..; checking the quality and completeness of the received military products, their compliance with the requirements of technical documentation, as well as concluded government contracts (contracts); acceptance of military products within the time frames stipulated by state contracts (contracts), issuance of certificates for accepted products to organizations; ........ issuance of conclusions on the price of military products, including forecast ones. |
Regulations on military representations of the Ministry of Defense of the Russian Federation |
Order of the Ministry of Defense of the Russian Federation of 08.10.2018 No. 554. | 1. Organizations performing SDO, in which military representative offices of the Ministry of Defense of the Russian Federation (military acceptance) have been established, submit a report on a monthly basis no later than the 10th day of the calendar month following the reporting one. 2. Other organizations submit a report at the request of the Ministry of Defense. |
The procedure and terms for the provision of the Report on the execution of the state contract |
Order of the Ministry of Defense of the Russian Federation of November 19, 2018 No. 670. | On the determination of the composition and format of the submission by the head executors, the executors (organizations carrying out the state defense order, in which the military affairs of the Ministry of Defense of the Russian Federation were created), the information contained in the report on the execution of the state contract, the contract provided for by the Rules for the management of organizations carrying out the state defense order, the separate accounting of financial results -economic activities, approved by the decree of the Government of the Russian Federation of January 19, 1998 No. 47 | Format for submitting the Report on the execution of a government contract |
NEW! Order of the Ministry of Defense of the Russian Federation of November 21, 2019 No. 686. | On amending clause 2 of the procedure and deadlines for the submission by organizations carrying out a state defense order, in which military representative offices of the Ministry of Defense of the Russian Federation have been established, a report on the execution of a state contract, a contract provided for by the Rules for maintaining organizations carrying out a state defense order, separate accounting of financial results. economic activities approved by the Government of the Russian Federation of January 19, 1998 N 47, as well as the procedure for requesting this report from other organizations ... | The deadline for submitting a report from the 10th day has been replaced by the 25th day |
Order of the FAS Russia dated 03.23.2018 No. 362/18. | On approval of the procedure for considering information on the facts of increase by suppliers (performers, contractors) of prices for raw materials, materials and components, work, services necessary for the implementation of the state defense order, in order to detect signs of violation of antimonopoly legislation | Criteria for overpricing SDO products |
Order of the FAS Russia of June 17, 2019 N 772/19. | On approval of the form for submitting information to the antimonopoly authority on the fact of an increase by the supplier (contractor, performer) of prices for raw materials, materials, components, work, services required to fulfill the state defense order | Information form |
Resolution of the Government of the Russian Federation of 11.10.2012 No. 1036 | On the specifics of assessing the conformity of defense products (works, services) supplied under the state defense order, design processes (including surveys), production, construction, installation, adjustment, operation, storage, transportation, sale, disposal and disposal of the specified products | Definitions of life cycle, production, design, etc. are given. GOZ products |
Order of the Ministry of Defense of the Russian Federation and the Federal Treasury of 11.08.2015 No. 475 / 13n. | On approval of the procedure for forming the identifier of the state contract under the state defense order | government contract identifier (GCI) |
Order of the Ministry of Industry and Trade of the Russian Federation of April 21, 2017 No. 1270 | On approval of the Procedure for classifying products as products with a long technological cycle of production and the Procedure for issuing a document confirming the duration of the production cycle for manufacturing products | Rules for issuing a document confirming the duration of the production cycle. |
Resolution of the Government of the Russian Federation of July 29, 2013 N 639 | On the approval of the Rules for the establishment of quotas for compulsory deliveries (state booking) of the most important types of material and technical resources and the formation of their list and volume for the fulfillment of the state defense order | Quotas in cases of non-placement of state. by customers on the orders held at the auction. |
Resolution of the Government of the Russian Federation of July 18, 2019 N 932 | Procurement under the state defense order in terms of orders for the creation, modernization, supply, repair, maintenance and disposal of weapons, military and special equipment. An additional requirement: the head, members of the collegial executive body, the person acting as the sole executive body, the chief accountant of the legal entity - the participant in the procurement of a criminal record under Articles 201.1, 238, 285, 285.4 and 286 of the Criminal Code of the Russian Federation. |
Restricted Procurement, Two-Stage Tenders, Closed Restricted Tenders, Closed Two-Stage Tenders or Auctions |
Order of the Minister of Defense of the Russian Federation of January 31, 2020 N 35 | On approval of the criteria for classifying goods, works, services as innovative products and (or) high-tech products for the purpose of forming a procurement plan for such products | The definition of innovative and high-tech products is given |
NEW! Bank of Russia Ordinance No. 5300-U dated October 24, 2019 | 2. An authorized bank has the right to suspend an operation on a separate account if it meets at least one of the following criteria: write-off of funds ... for the payment of taxes and fees, customs payments, insurance premiums ... in total exceeding 50 percent from the contract price; write-off of funds ... on account of the transfer of profit ... in an amount exceeding 20 per cent from the contract price; repeated write-offs of funds ... to any other accounts in the amount of less than 600,000 rubles ... or to other separate accounts in the amount of less than 50,000,000 rubles ..., the nature of which gives reason to believe that the purpose of such write-offs is to evade the procedure compulsory control provided for by paragraph 1.4 of Article 6 of the Federal Law of August 7, 2001 N 115-FZ ... |
New list of criteria for suspension of operations (now there are 7 instead of 5) |
Indication The central bank RF dated November 22, 2016 No. 4210-U | When the executor transfers funds aimed at reimbursing the expenses for the formation of the stock, the bank controls: - not exceeding the amount; - payment by the executor of expenses for the formation of the stock; - full fulfillment by the customer of contractual obligations; - conformity of the amount of the goods acceptance certificate. |
Peculiarities of monitoring settlements under the state defense order. |
Instruction of the Central Bank of the Russian Federation of July 15, 2015 N 3733-U | On the procedure for submitting information by an authorized bank in a single information system state defense order | From 01.03.2019, one separate invoice for payment under this contract. |
Ordinance of the Bank of Russia dated January 22, 2020 No. N 5392-U |
On the procedure for notifying the financial monitoring body by the authorized bank of each case of refusal to accept for execution orders on transactions that are not allowed in accordance with Articles 8.3 and 8.4 of the Federal Law of December 29, 2012 N 275-FZ "On State Defense Order", as well as about each case of a previously suspended operation or refusal to conduct a previously suspended operation | enters into force from 01.10.2020 instead of the Directive from 15.07.2015 N 3730-U |
Letter of the FAS Russia dated February 14, 2019 No. AK / 11005-PR / 19 | On the conclusion of state contracts (contracts) for the supply of products in order to fulfill the state defense order, taking into account the provisions of the Regulation on state regulation of prices for products supplied under the state defense order, approved by the Government of the Russian Federation of December 2, 2017 No. 1465 | The terms of the contracts are at an indicative and cost-reimbursement price. |
Responsibility of the executor of the state defense order.
Normative document | Fragment of document text |
---|---|
Article 14.49. Violation of mandatory requirements for defense products (work performed, services provided) ... ... entails the imposition administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from seven hundred thousand to one million rubles. | |
RF Code of Administrative Offenses | Article 14.55. Violation of the terms of a state contract for a state defense order or the terms of an agreement concluded for the purpose of fulfilling a state defense order 2.1. Violation by an official of the prime contractor of the term and procedure for payment for goods (works, services) supplied (performed, rendered) under the state defense order, including failure to fulfill the obligation to ensure advance payments, - shall entail the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles. 3. Gross violation of the terms of a state contract for a state defense order committed by a person specified in parts 1, 2 or 2.1 of this article - entails the disqualification of an official for a period of up to three years. |
RF Code of Administrative Offenses | Article 14.55.2. Actions (inaction) of the prime contractor, contractor, which lead or may lead to an unjustified overstatement of the price of products under a state defense order, non-performance or improper performance of a state contract under a state defense order 1.Completion by the head performer, performer of actions (inaction) prohibited by the legislation of the Russian Federation in the field of the state defense order, if such actions (inaction) lead or may lead to unreasonable overpricing for products under a state defense order, non-fulfillment or improper fulfillment of a state contract .... - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles. 2.Inclusion by the head performer, performer in the cost of production (sale) of products under the state defense order of costs not related to its production (sale ... ... - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; on legal entities - in double the amount the amount of costs included in the cost of production under the state defense order and not related to the production of such products. |
RF Code of Administrative Offenses | Article 15.14. Inappropriate use budget funds Inappropriate use of budget funds, expressed in the direction of budget funds budgetary system Russian Federation and payment monetary obligations for purposes that do not correspond in whole or in part to the goals determined by the law (decision) on the budget…. for purposes that do not correspond to the goals specified in the contract (agreement) or other document that is the legal basis for the provision these funds if such an action does not contain a criminal offense, - shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles or disqualification for a period of one to three years; for legal entities - from 5 to 25 percent of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes. |
RF Code of Administrative Offenses | Article 15.37. Violation of the requirement to maintain separate accounting of the results of financial and economic activities. 1. Failure by the head executor, the executor on the state defense order, of the requirement to maintain separate accounting of the results of financial and economic activities - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. 2.Gross violation of the rules for keeping separate records of the results of financial and economic activities by the head executor, the executor for the state defense order - shall entail the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles or disqualification for a period of up to three years; for legal entities - from five hundred thousand to one million rubles. Note. A gross violation of the rules for maintaining separate accounting of the results of financial and economic activities is understood as a distortion of the aggregate amounts of expenses incurred by at least 10 percent. |
RF Code of Administrative Offenses | Article 19.4.2. Obstruction of the implementation of legal activities of an official of the federal executive body exercising control and supervision functions in the field of state defense orders, or officials of its territorial bodies ... shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. Article 19.5. Failure to comply in time with a legal order (decree, submission, decision) of the body (official) exercising state supervision (control), municipal control…. - shall entail the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles. |
RF Code of Administrative Offenses | Article 19.7.2. Failure to submit information and documents or submission of deliberately inaccurate information and documents to the body authorized to exercise control in the procurement of goods, works, services to meet state and municipal needs, in federal body the executive power, exercising the functions of control and supervision in the field of the state defense order, the body of internal state (municipal) financial control ... - entails the imposition of an administrative fine on officials in the amount of fifteen thousand rubles; for legal entities - from one hundred thousand to five hundred thousand rubles. |
NEW! RF Code of Administrative Offenses |
Article 7.29. Taking a decision on placing a state defense order with a single supplier (contractor, executor) in the event that the determination of the supplier (contractor, executor) in accordance with the legislation of the Russian Federation on the contractual system in the field of procurement should be carried out through a tender or auction, - entails the imposition of an administrative a fine for officials in the amount of one hundred thousand rubles. |
RF Code of Administrative Offenses | Article 7.29.1. Violation of the procedure for determining the initial (maximum) price of a state contract for a state defense order or the price of a state contract when placing a state defense order ... entails the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles. Article 7.29.2. Refusal or evasion of a supplier of Russian weapons and military equipment that have no Russian counterparts, the only supplier (performer, contractor), ... from concluding a state contract on a state defense order ... - shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles. |
RF Code of Administrative Offenses | Article 7.29.3. Violation of the legislation of the Russian Federation on the contractual system in the field of procurement during planning 2. Failure to comply with the procedure or form of justification of the initial (maximum) contract price, justification of the procurement object (except for the description of the procurement object) - entails the imposition of an administrative fine on officials in the amount of ten thousand rubles. |
NEW! RF Code of Administrative Offenses |
Article 7.32. Violation of the procedure for concluding, changing the contract 4. Changing the terms of the contract, including an increase in the prices of goods, works, services, if the possibility of changing the terms of the contract is not provided for by the legislation of the Russian Federation on the contractual system in the field of procurement, with the exception of cases provided for in part 4.1 of this article, - entails the imposition of an administrative fine on officials in the amount of twenty thousand rubles; for legal entities - two hundred thousand rubles. 4.1. Changes in the conditions of a state contract under a state defense order, including an increase in the prices of goods, works, services, if the possibility of changing the conditions of a state contract is not provided for by the legislation of the Russian Federation on the contractual system in the field of procurement, - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles. 5. The actions provided for in parts 4 and 4.1 of this article, if such actions entailed additional spending of funds from the corresponding budgets of the budget system of the Russian Federation or a decrease in the number of supplied goods, the volume of work performed, services provided to meet state and municipal needs, - shall entail the imposition of an administrative fine on officials, legal entities in the amount of two times the amount of additionally spent funds of the corresponding budgets of the budgetary system of the Russian Federation or the prices of goods, works, services, the amount, the volume of which has been reduced and which were the subject of an administrative offense. |
RF Code of Administrative Offenses | Article 7.32.1. Violation of the term and procedure for payment for goods (works, services) for state needs under a state defense order Violation by an official of the state customer of the term and procedure for payment for goods (works, services) for state needs under the state defense order, including failure to fulfill the obligation to ensure advance payments provided for government contract, shall entail the imposition of an administrative fine in the amount of thirty thousand to fifty thousand rubles. |
Criminal Code of the Russian Federation | Article 285.1. Inappropriate spending of budget funds 1. Expenditure of budget funds by an official of the recipient of budget funds for purposes that do not meet the conditions for their receipt, .... committed on a large scale, - shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or compulsory labor for a term of up to two years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or arrest for up to six months, or imprisonment for up to two years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years. 2. The same act committed: a) by a group of persons by prior agreement; b) on an especially large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or compulsory labor for a term of up to five years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or imprisonment for up to five years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years. Note. A large amount is recognized as an amount exceeding 1,500,000 rubles, and especially large size - 7,500,000 thousand rubles. |
Criminal Code of the Russian Federation | Article 201.1. Abuse of powers in the implementation of the state defense order 1. The use by a person performing managerial functions in a commercial or other organization of his powers contrary to the legitimate interests of this organization and in order to derive benefits and advantages for himself or other persons, if this act entailed causing significant harm to the interests of society or the state protected by law in the performance of state defense order, - 2. The same act: |
Criminal Code of the Russian Federation | Article 285.4. Abuse of Official Powers in the Execution of the State Defense Order 1. The use by an official of his official powers contrary to the interests of the service, if this act is committed out of selfish or other personal interest and entailed a significant violation of the interests of society or the state protected by law when fulfilling a state defense order, - shall be punishable by a fine in the amount of one million to three million rubles, or in the amount of the wage or salary or any other income of the convicted person for a period of one to three years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to ten years, or imprisonment for a term of four up to eight years with a fine in the amount of five hundred thousand to one million rubles or in the amount of the salary or other income of the convicted person for a period of three to four years with the deprivation of the right to hold certain positions or engage in certain activities for up to three years. 2. The same act: a) committed by an organized group; b) entailed grave consequences, - is punished with imprisonment for a term of five to ten years with the deprivation of the right to hold certain positions or engage in certain activities for up to five years. |