"Pitfalls" of delivering goods using a special account. State defense order

Question on Federal Law-275 Article 8.3. Mode of using a separate account in clause 2, paragraphs. h indicates payments for other expenses in the amount of no more than three million rubles per month; our company is a second-level performer. Does this limit on the amount apply to reimbursement of our costs for executing an order? Our suppliers DO NOT HAVE a separate account. Can we use money from our separate account to place an advance payment to our suppliers based on the agreement concluded with suppliers? Payments to suppliers from a separate account can be made as the work progresses or only AFTER the end of the contract with the main contractor? (by analogy with the withdrawal of profit - it can be withdrawn only after the end of the contract... but what about suppliers without a separate account)

Each performer in the chain of performers within the framework of the State Defense Order, regardless of the level of cooperation, is required to use a special account.

Failure to use a special account when making payments within the framework of the State Defense Order may result in liability under Art. 15.37 Code of Administrative Offenses of the Russian Federation.

The need to use a special account disappears only in those specifically specified in Art. 8.3. Law on state defense procurement cases. For example, when it comes to foreign suppliers, stockpiling, etc. Accordingly, the performer must always use a special account.

Other expenses include all cost transactions, with the exception of transactions the commission of which is not permitted by virtue of Art. 8.4 of Law No. 275-FZ.

Limit of 3 million rubles. refers to the entire contract, and not to calculations for each of the levels of performers involved in the cooperation. That is, the legislator actually excluded the possibility of using funds without a special account.

As the Ministry of Defense explained, Law No. 275-FZ does not contain a ban on paying expenses related to the current activities of the organization from a special account. In accordance with Art. 8.3 of Law No. 275-FZ, the regime for using a special account provides for the write-off of funds for any supplies of goods (performance of work, provision of services) related to the implementation of the state defense order, when indicating in the order the identifier of the state contract, the details of the special account and the submission of justification to the bank documents.

For more details, see clause 3, 5, 9, 15 explanations posted on the website of the Ministry of Defense: http://mil.ru/files/morf/instr.pdf.

Rationale

FEDERAL LAW OF 12/29/2012 No. 275-FZ “On State Defense Order”

« Article 8.3. Mode of using a separate account

1. The mode of using a separate account provides for:*

1) write-off of funds only if the government contract identifier is indicated in the order;

2) writing off funds only to a separate account, with the exception of writing off funds from such an account to other bank accounts for the purposes of:

a) payment of taxes and fees, customs duties, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund;

b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;

c) transfer of profit in the amount agreed upon by the parties when concluding the contract and provided for by its terms, after execution of the contract and submission to the authorized bank of the certificate of acceptance and transfer of goods (certificate of work performed, services rendered);

d) transfer by the head contractor of funds upon partial execution of a state contract, if the result of such partial execution is a product accepted by the state customer, in an amount agreed upon with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of the product in the manner established The Government of the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor;

e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation as part of the supported transaction. The list of such foreign executors for each supported transaction is compiled by the lead executor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead executor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;

f) transfer of funds aimed at reimbursement (compensation) after the execution of a state contract, a contract within the price of a state contract, a contract incurred by the main contractor, the contractor at his own expense (except for funds in separate accounts) for the costs of creating 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 main contractor, the contractor of the validity of the actual costs associated with the formation of such a stock, after the execution of the state contract, the contract and the submission by the head contractor, the contractor to the authorized bank of the acceptance certificate -transfer of goods (certificate of work performed, services rendered);

g) performing permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Article 8.4 of this Federal Law;

h) payment of other expenses in the amount of no more than three million rubles per month;*

3) prohibition of performing transactions provided for in Article 8.4 of this Federal Law.”

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1. The mode of using a separate account provides for:

1) write-off of funds only if the government contract identifier is indicated in the order;

2) writing off funds only to a separate account, with the exception of writing off funds from such an account to other bank accounts for the purposes of:

a) payment of taxes and fees, customs duties, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and other obligatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation;

b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;

b.1) payment of expenses for electrical energy (power) supplied at prices calculated in the manner established by the legislation of the Russian Federation;

c) transfer of profit in the amount agreed upon by the parties when concluding the contract and provided for by its terms, after execution of the contract and submission to the authorized bank of the certificate of acceptance and transfer of goods (certificate of work performed, services rendered);

d) transfer by the head contractor of funds upon partial execution of a state contract, if the result of such partial execution is products accepted by the state customer, in an amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of products in the manner established The Government of the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor. The state customer notifies the authorized bank of the agreed amount of profit to be transferred by the head contractor upon partial execution of the state contract. The notification procedure is determined by the state customer;

e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation as part of the supported transaction. The list of such foreign executors for each supported transaction is compiled by the lead executor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead executor. The procedure for compiling, approving and submitting the specified list to the authorized bank 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 main contractor at the expense of its own funds (except for funds located in separate accounts) of the costs of formation stock of products, raw materials, materials, semi-finished products, components necessary to fulfill the state defense order, subject to confirmation by the main contractor of the validity of the actual costs associated with the formation of such a stock;

e.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 execution of the contract within the contract price for expenses incurred by the contractor at his own expense (except for funds in separate accounts) for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary to fulfill the state defense order, subject to the contractor confirming 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 the goods acceptance certificate ( certificate of work performed, services rendered);

e.2) 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) within the contract price for expenses incurred by the contractor at his own expense (except for funds in separate accounts) for the formation of the reserve products, raw materials, materials, semi-finished products, components necessary for the manufacture of products with a long technological production cycle in order to fulfill 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;

g) performing permitted transactions in accordance with paragraphs 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 no more than five million rubles per month and payment by the contractor of expenses in the amount of no more than three million rubles per month;

2.1) one-time write-off of funds when closing a separate account opened under a government contract, contract related to the accompanied transaction, transferred to another authorized bank in the manner established by this Federal Law, to a separate account opened in another authorized bank under such government contract, contract ;

2. Separate accounts of the head executor, executors, provided for by this Federal Law, are subject to closure by the head executor, executors after the authorized bank receives notification from the state customer about the execution of the state contract. Transactions involving the debiting of funds from a separate account upon its closure are not subject to the requirements provided for in Part 1 of this article.

2) writing off funds only to a separate account, with the exception of writing off funds from such an account to other bank accounts for the purposes of:

A) payment of taxes and fees, customs duties, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and other obligatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation;

B) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;

B.1) payment of expenses for electrical energy (power) supplied at prices calculated in the manner established by the legislation of the Russian Federation;

C) transfer of profit in the amount agreed upon by the parties when concluding the contract and provided for by its terms, after execution of the contract and submission to the authorized bank of the certificate of acceptance and transfer of goods (certificate of work performed, services rendered);

D) transfer by the head contractor of funds upon partial execution of a state contract, if the result of such partial execution is products accepted by the state customer, in an amount agreed upon with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of the product in the manner established The Government of the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor. The state customer notifies the authorized bank of the agreed amount of profit to be transferred by the head contractor upon partial execution of the state contract. The notification procedure is determined by the state customer;

D) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation as part of the supported transaction. The list of such foreign executors for each supported transaction is compiled by the lead executor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead executor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;

E) 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 main contractor at the expense of its own funds (except for funds located in separate accounts) of the costs of formation stock of products, raw materials, materials, semi-finished products, components necessary to fulfill the state defense order, subject to confirmation by the main contractor of the validity of the actual costs associated with the formation of such a stock;

E.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 execution of the contract within the contract price for expenses incurred by the contractor at his own expense (except for funds in separate accounts) for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary to fulfill the state defense order, subject to the contractor confirming 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 the goods acceptance certificate ( certificate of work performed, services rendered);

E.2) 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) within the contract price for expenses incurred by the contractor at the expense of his own funds (except for funds in separate accounts) for the formation of the reserve products, raw materials, materials, semi-finished products, components necessary for the manufacture of products with a long technological production cycle in order to fulfill 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;

G) carrying out permitted transactions in accordance with paragraphs 2, , and 10 of Article 8.4 of this Federal Law;

H) payment by the head contractor of expenses in the amount of no more than five million rubles per month and payment by the contractor of expenses in the amount of no more than three million rubles per month;

2.1) one-time write-off of funds when closing a separate account opened under a government contract, contract related to the accompanied transaction, transferred to another authorized bank in the manner established by this Federal Law, to a separate account opened in another authorized bank under such government contract, contract ;

3) prohibition of performing transactions provided for in Article 8.4 of this Federal Law.

2. Separate accounts of the head executor, executors, provided for by this Federal Law, are subject to closure by the head executor, executors after the authorized bank receives notification from the state customer about the execution of the state contract. Transactions involving the debiting of funds from a separate account upon its closure are not subject to the requirements provided for in Part 1 of this article.

1. The mode of using a separate account provides for:

1) write-off of funds only if the government contract identifier is indicated in the order;

275 Federal Law ST 8.3 p 1.2 writing off funds only to a separate account, with the exception of writing off funds from such an account to other bank accounts for the purposes of:

a) payment of taxes and fees, customs duties, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and other obligatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation;

b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;

c) transfer of profit in the amount agreed upon by the parties when concluding the contract and provided for by its terms, after execution of the contract and submission to the authorized bank of the certificate of acceptance and transfer of goods (certificate of work performed, services rendered);

d) transfer by the head contractor of funds upon partial execution of a state contract, if the result of such partial execution is products accepted by the state customer, in an amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of products in the manner established The Government of the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor. The state customer notifies the authorized bank of the agreed amount of profit to be transferred by the head contractor upon partial execution of the state contract. The notification procedure is determined by the state customer;

(clause "g" as amended by Federal Law dated July 3, 2016 N 317-FZ)

e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation as part of the supported transaction. The list of such foreign executors for each supported transaction is compiled by the lead executor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead executor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state