How to make payments on state defense orders through separate accounts? Is there a list of cases when it is necessary to use strictly special bank accounts? And in what cases do settlements go through accounts in the Treasury?
Question. Need advice on general contracting services under the state defense order on special. accounts, how to be and what to do?
Answer. Detailed advice on opening and using special accounts in banks for the purposes of the state defense order is contained in the materials of the Glavbukh System.
How to open and use special bank accounts for the purposes of the state defense order
Calculations on state defense orders must be carried out through separate accounts. From January 1, 2017, there is a list of cases when strictly special bank accounts must be used. In situations that are not included in this list, settlements are made through accounts in the Treasury. Through special accounts, settlements are carried out on state defense orders, which have been concluded:
1. Ministry of Defense.
2. State customers in order to provide the foreign intelligence agencies and the FSB of Russia with the means of intelligence, counterintelligence activities, and the fight against terrorism.
3. Other government customers, if banking support under contracts with them is provided for by separate regulations.
4. Rosatom State Corporation to:
- to provide goods, works, services for the development, testing, production, dismantling and disposal of nuclear weapons and nuclear charges;
- support basic and critical technologies at all stages of the life cycle of nuclear weapons, nuclear charges, including ensuring nuclear and radiation safety;
- to form a state stock of special raw materials and fissile materials.
Funds from a special account can be directed to strictly defined purposes. And some transactions on a special account are generally prohibited. How to open a special account? How to spend money from a special account? For what purposes is the money prohibited? Read about it in the recommendation.
Who should open a special account
Who for the state defense order (GOZ) should open a special account in authorized banks
Special accounts must be opened both by the head executor and all contract executors who enter into cooperation with the head executor. A special account must be opened for each contract.
The sequence of actions is as follows:
To open a special account, conclude a bank support agreement with the bank and provide the necessary documents. Which specific documents to submit is decided by the authorized bank. As a rule, these are the same documents as for the current account, plus additional documents for the state defense order. For example, a certified copy of a contract or an extract from a contract, information about which is a state secret.
The exact list of documents can be viewed on the websites of authorized banks:
- PJSC "Sberbank";
- VTB Bank (PJSC);
- Bank GPB (JSC);
- JSC "AB "Russia"";
- PJSC "Bank" Saint-Petersburg"" ;
- JSCB Novikombank;
- JSC Rosselkhozbank.
The bank is obliged to open a special account free of charge. There is also no fee for banking support, which includes:
- monitoring of settlements, including control of orders for the transfer of funds;
- submission to the Russian Ministry of Defense of data on calculations under the state defense order;
- provision of information on operations on a special account;
- other actions stipulated by the legislation and regulations of the Bank of Russia.
How to use a special account
For what purposes, when executing the state defense order (GOZ), can funds from a special bank account be spent
Funds from the special account can only be spent on the needs of a specific state defense order. Moreover, calculations under the state defense order can be carried out:
1. From one special account to another special account in the same authorized bank. These are settlements with executors under the contract, which are included in the cooperation according to one identifier of the state contract.
2. From a special account to another bank account in the same or another bank. But only in strictly defined cases (). Cases when you can send money from a special account to another bank account, and what documents to provide to confirm the payment, see the table.
| For what purposes can I transfer money from a special account to another bank account (including in another bank) | What documents to submit to the bank to confirm the operation | |||||||||||
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Payment of wages is allowed provided that, simultaneously with the salary, the contractor transfers personal income tax and insurance premiums from the salary |
- Register of transfers of funds to card accounts (if the salary project is in an authorized bank); - an agreement with a bank for the transfer of salaries to card accounts of employees of the enterprise (if the salary project is in another bank); - payroll and checkbook (if there is no salary project) |
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Transfer compensation payments to employees in accordance with labor legislation (subparagraph “g”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, pay: |
Documents that confirm compensation payments. For example, a business trip order, advance report, etc. | |||||||||||
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Transfer money according to writ of execution, which provide for: Please note: if the payment of taxes (fees, customs payments) in total exceeds 50 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia of July 15, 2015 No. 3729-U) |
No supporting documents required | |||||||||||
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Pay for goods, works, services at state-regulated prices or tariffs (subparagraph “b”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, gas supply services, utilities, heat supply, water supply and sanitation, household waste disposal |
Agreement, invoice and other supporting documents; In the payment order, in the purpose of payment, indicate: |
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Transfer profit to your account in the amount agreed by the parties to the contract after the full execution of the state contract (subparagraph “c”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Please note: if the payment amount exceeds 20 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia No. 3729-U) |
1. Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which indicates the amount of profit agreed upon by the parties. 2. Documents that confirm the execution of the contract in full by both parties: |
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Transfer profits to your account upon partial execution of the state contract (subclause “d”, clause 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Only the head contractor has the right to do so, provided that: |
Notification of the amount of the agreed profit received by the bank from the state customer; State contract with the condition of phased delivery and acceptance of products; Product acceptance document for the relevant stage |
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Transfer money to a foreign contractor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). You can transfer money to a foreign contractor provided that: |
- Contract with a foreign contractor; - waybills, invoices, other documents |
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| Reimburse previously incurred expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components, if these products are used to fulfill the state defense order: | ||||||||||||
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The costs are reimbursed by the head executor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the principal must: And the state customer must notify the authorized bank of the amount of expenses to be reimbursed (clause 3, article 7.1 of the Law of December 29, 2012 No. 275-FZ). |
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The expenses are reimbursed by the performer (subparagraph “e.1”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Expenses can be reimbursed after the full execution of the contract |
Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which contains a condition for reimbursement of expenses; Documents that confirm the full performance of the contract by both parties |
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The costs are reimbursed by the contractor who manufactures products with a long technological production cycle (subparagraph “e. 2”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the contractor must: Include this condition in the contract or in an additional agreement to it. Full execution of the contract can not wait |
Contract (supplementary agreement to the contract, extract from the state contract containing state secrets), which contains a condition on reimbursement of expenses | |||||||||||
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Thus, if the head contractor (executor) has the amount of expenses for the execution of the state defense order does not exceed 5 million (3 million) rubles per month. in the aggregate, money from a special account can be transferred to a regular bank account. However, the head executor in any case will send a notification to the executor about the need to open a special account. And the executor, in turn, is obliged to open a special account in an authorized bank, which was chosen by the head executor. This follows from parts and article 8 of the Law of December 29, 2012 No. 275-FZ. The ability to pay expenses to a regular bank account is just a special procedure for using funds from a special account. It does not give the performer the right to decide whether to open a special account for him or not. The obligation to open a special account is provided for by law without any exceptions. What operations are prohibited What operations are prohibited when using a special bank account as part of the execution of the state defense order (GOZ) Operations that are prohibited from a special account: personal income tax and insurance premiums Situation: is it necessary to transfer personal income tax and insurance premiums when paying an advance to employees fulfilling the state defense order. The state contract is accompanied by an authorized bank Yes need. The bank will not make payments for wages if, at the same time, payments for personal income tax and insurance premiums are not provided. The bank is obliged to comply with the requirements of subparagraph "a" of paragraph 3 of Article 8.4 of the Law of December 29, 2012 No. 275-FZ, otherwise it will face a fine. Therefore, together with advance payments, he legally requires payments for personal income tax and insurance premiums. However, the bank does not have the right to control the amount of contributions and personal income tax. Therefore, issue payments for conditional amounts, at least for 1 rub. After all, the bank is not authorized to check the calculation of taxes and insurance premiums. In addition, it is impossible to reliably determine the amount of personal income tax and contributions when paying an advance. The main thing is to formally comply with the condition of mandatory payments from wages. And what to do with the resulting overpayment? Insurance premiums can be set off against future payments for the same type of premium. But personal income tax can be set off against the payment of other federal taxes or returned (clause, article 78 of the Tax Code of the Russian Federation). It will not work to set off personal income tax from an advance against future personal income tax payments - inspectors do not recognize this amount as a tax (letters from the Ministry of Finance of Russia,). After all, the tax base can be determined at the end of the month. This cannot be done with advance payments. Therefore, the amount of personal income tax transferred to the budget before the deadline is considered by inspectors to be an erroneous payment. Please note: a credit for insurance premiums and taxes can only be made against payments that you transfer under the same SDO contract. Otherwise, it will be an inappropriate use of special account funds. Is there any liability if you pay personal income tax in advance? Doesn't threaten. The Federal Tax Service took into account arbitration practice in favor of organizations and issued a letter in which it recognized that the payment of personal income tax in advance is not a tax offense (letter of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11 / 19716). But controllers do not change their position on the procedure for paying personal income tax. That is, personal income tax must be paid under the state defense order in the general manner. This is evidenced by the latest letters of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948, dated March 21, 2016 No. 03-04-06 / 15565. Thus, in order for the bank to make an advance payment, pay personal income tax and insurance premiums at the same time in conditional minimum figures. There is no penalty for this, and the overpayment will not be lost. Such a compromise between tax legislation and legislation in the field of state defense orders will have to be observed until the Law of December 29, 2012 No. 275-FZ is amended in terms of personal income tax and insurance premiums from a salary advance. How to fill out a payment order How to fill out a payment order to use funds from a special account as part of the execution of the state defense order (GOZ) Fill out the payment order in the same manner as for ordinary contracts. In doing so, consider the features that are collected in the table below:
When the bank has the right to suspend operations on the special account of the prime contractor The authorized bank has the right to suspend operations on the account if the operation is listed in the Directive of the Bank of Russia dated July 15, 2015 No. 3729-U. What is the suspension? The organization sends a payment order to the bank. The bank, before carrying out the operation, will check whether this operation is included in the list of suspicious ones. If so, then the bank will not process the payment. The payment suspension period is five business days. During this time, the head executor must submit to the bank a notification on the validity or invalidity of the suspended operation. After the bank receives the notification, it makes one of the following decisions: Refuse to conduct a suspended operation; If the bank has not received a notification from the prime contractor within the period of suspension of the operation, it still conducts the operation. In any case, whether the bank performed the operation or refused, it notifies Rosfinmonitoring of each such event. How and when to close a special account How to close a special bank account for the state defense order (GOZ) You can close a special bank account after the state contract has been completed. In order to close a special account, it is enough to submit an application to the bank. The sequence of actions is this. 1. The state customer sends a notification to the authorized bank on the full execution of the state contract. 2. The bank informs the prime contractor that it has received a notification from the state customer. 3. The head executor sends an application to the bank to close a separate account. 4. The Bank notifies all participants of cooperation within this identifier that: 5. Contractors send an application to the bank to close the special account. The application form is set by the bank. It can be downloaded from the website of the authorized bank. |
Discussion:
(Final part)
:
"The Federal Law "On the State Defense Order" - too many questions!"
"State defense order": we understand the details ...
"State defense order": special account and law enforcement practice.
(Final part)
Text: Anatoly Didenko
Advocate, PhD in Law, Associate Professor of the Department of Civil Law
A number of questions raised by FZ-275 have not yet been resolved in principle. We are talking, for example, about the differences in the legal regime of a regular settlement account of an organization and a special account in an authorized bank.
If we draw an analogy with the statement "Every sniper is a shooter, but not every shooter is a sniper", then, based on the interpretation of the provisions of the new law, we get “Every special account is a checking account, but not every checking account is a special account”.
The law talks about the procedure for spending funds from special accounts, but does not contain a ban on replenishing a special account with the company's own funds. There are no restrictions in the law on the receipt of funds not only from the state customer, but also from other sources. It would seem, why should an enterprise replenish a special account with its own funds, if their write-off is strictly regulated and the list of debit transactions is closed? But this closed list does not provide for the cost of settlement and cash services.
Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and with the requirement established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles.
From what funds should the company pay the bank commission?
Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones. How should the bank and the client enterprise proceed in this situation? This is only a special case of future law enforcement practice that needs clarification.
Enterprises should take advantage of the opportunity provided by the FAS and the MOD to participate in the discussion of such issues at various venues.
If you do not delegate your specialists, treat consulting in the defense industry with distrust, limit yourself to the formal expectation of magic recipes issued “from above”, while suspending work “until it is clarified”, then there is a high probability of disrupting the implementation of a defense order or, risking to figure it out on your own, make a mistake , left face to face with complex legal and financial issues.
But we have so far identified only one of them. Does each enterprise have ready-made answers to the rest? For example, for these:
- How is it planned, when fulfilling the obligation to provide access to trade secrets in order to control the targeted use of budget funds transferred under the state defense order, to distinguish between funds transferred under civil defense and other financial flows of the company?
- Does the receipt by the state customer of additional budgetary allocations in the event of a failure by the executor of the state defense order, the right of the customer to additionally file a claim against the executor for damages, including lost profits?
- Does the obligation to maintain separate accounting of the results of financial and economic activities under each state contract imply the obligation to maintain separate accounting, management or tax (by definition, consolidated) accounting?
- How to correctly interpret the difference between the prohibition of actions “entailing” and actions “aimed at”, in terms of qualifying signs according to the criterion of intent / negligence? Especially given the difference in liability in terms of criminal law?
- How will the administrative regulation on conducting inspections of enterprises correlate with the secrecy regime provided for individual defense industry enterprises?
It is unlikely that the staff members of a separate enterprise, with all their professionalism, will be very easy to quickly answer such questions put before them.
Of course, the military-industrial complex is no stranger to working in difficult conditions. But perhaps this heaviness is apparent? Moreover, the state and the expert community are ready to provide assistance. After all, there is only one imperative norm in the new law - not disrupt the implementation of the state defense order. Everything else is just law enforcement practice, in the formation of which we are offered to participate, and at the initial stage. Cooperation is necessary not only in the production process, isn't it? And we have experience of cooperation ...
In accordance with Article 6.1 of the Federal Law "On the State Defense Order", each government contract is assigned a State Contract Identifier (GCC). The identifier is generated by the state customer and represents .The GCI is an unchanging and unique code. It is retained throughout the entire period of the government contract and cannot be re-assigned to another government contract.
Through a slash ("/"), the IGK code is indicated before the contract number between customers and executors of the state defense order for the entire depth of cooperation, and is also used.
Formation of the GCI code
The coding structure of the state contract identifier (GCC) is determined by the joint order of the Minister of Defense of the Russian Federation No. 475 and the Federal Treasury No. 13n dated August 11, 2015 "On Approval of the Procedure for Forming the State Contract Identifier for the State Defense Order".In accordance with this order, the state contract identifier (GCC) is a 25-digit digital code.
Each digit only accepts digits (0 - 9).
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 |
| Type of price when concluding a government contract | Self-codification of the state customer | |||||||||||||||||||||||
Digits 3 and 4 of the IGK code are the last two digits of the year the state contract was executed.
Digits 5, 6 and 7 of the IGK code - identification code of the state customer.
Digit 8 of the GCI code (numbers from 1 to 9) is the code for the method for determining the performer. For example, purchasing from a single supplier or a competitive procurement method.
Digits 9, 10, 11 and 12 of the IGK code - the serial number of the state contract. The main manager of budgetary funds in relation to each state customer within the calendar year applies a continuous numbering of contracts.
Digit 13 of the IGC code (numbers from 1 to 3) - code of the type of price at the time of the conclusion of the contract (approximate (specified) price, fixed price, cost-reimbursing price).
Digits from 14 to 25 of the GCI code (numbers from 0 to 9). Each state customer independently determines the use of these categories. If some digits in the code are not used, then they are filled with zeros.
GCI encoding example
| 1 | 6 | 2 | 2 | 1 | 8 | 7 | 3 | 0 | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| The last two digits of the year of conclusion of the state contract | The last two digits of the year the government contract expires | Identification code of the state customer | The code of the method for determining the executor | Serial number of the state contract of the state customer | Type of price on the day of the conclusion of the state contract | Independent codification of the state customer. Not used in this case. |
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This contract was concluded in 2016 and is valid until 2022.
The state customer is the Russian Ministry of Defense.
The purchase was carried out from a single supplier, determined by the decree of the President or the order of the Government of the Russian Federation.
This is the first contract of this government customer this year.
At the conclusion of the contract, an estimated (specified) price is determined.
Digits 14 - 25 of the IGK code were not used by the state customer.
Special accounts (separate accounts) for contracts of the State Defense Order
In accordance with Law 275-FZ, for each contract of the State Defense Order, customers and contractors are required to open separate accounts, and the funds received on these special accounts can only be spent on the execution of a defense order, taking into account numerous innovations.Separate accounts are nicknamed "special accounts", and the funds received by them, due to significant restrictions on their further use - "marked" or "marked" money.
Sometimes, in contracts for the execution of the state defense order, they write like this: “... a separate account in an authorized bank (hereinafter referred to as the “special account”)...”.
The mode of using a separate account, established by Article 8.3 of 275-FZ, provides for the transfer of funds only to special accounts of co-executors of the state defense order and when indicated in the payment order.
However, the law also establishes exceptions that allow transferring money to other (not separate) accounts as part of the defense order. In particular, the Principal Contractor has the right to pay monthly expenses in the amount of up to five million rubles (amendment 275-FZ as amended on July 29, 2017), and co-executors of a lower level - up to three million rubles a month.
After the execution of the contract, it is possible to transfer from the special account to other accounts the profit and expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components (“backlog”). At the same time, the amount of profit and the cost of the reserve are agreed by the parties even at the conclusion of the contract.
Confirmation of the validity of the "backlog" has a number of features.
The introduction of special accounts and banking support was announced back in mid-2015, but the issues of paying wages from special accounts, as well as the use of funds received under one defense contract to fulfill another defense order, have not yet been fully clarified.
Government Contract Identifiers (PCIs) on invoices
On July 1, 2017, Article 169 of the Tax Code was amended, according to which the invoices issued upon sale and upon receipt of payment, as well as in the adjustment invoice, indicate information about the identifier of the state contract (GCI). Line 8 "Identifier of the state contract, contract (agreement)" was introduced in the invoice form.The organization completes this line if it has the relevant information.
In the letter of the Ministry of Finance dated September 8, 2017 No. 03-07-09 / 57870 on filling out an invoice in the absence of a government contract, it is explained that the failure to put a dash in line 8 of the invoice and line 5 of the corrective invoice due to the absence of a government contract, contract (agreement) cannot be the basis for refusal to accept VAT amounts for deduction.
Banking support of the defense order
Banking support of the state defense order is carried out by authorized banks. Such a bank must have a license to carry out work related to the use of information constituting a state secret.Initially, five authorized banks were identified for the defense industry: GazpromBank (GPB), VTB Bank, Sberbank, Bank of Moscow and Rosselkhozbank. By Government Decree No. 1702-r dated September 1, 2015, the number of banks accompanying defense contracts under 275-FZ has been increased to nine. These included Vnesheconombank (VEB), Bank of Russia, Russian Capital and Novikombank.
By Government Decree No. 1135-r dated June 3, 2016, the composition of “defense” banks was changed once again.
The current list of authorized banks is published on the Internet on the official website of the Bank of Russia. As of April 18, 2017, this list includes eight banks: JSC JSB ROSSIYA, Bank GPB (JSC), PJSC Bank Saint Petersburg, VTB Bank (PJSC), PJSC Sberbank, JSCB NOVIKOMBANK , VBRR Bank (JSC) and Rosselkhozbank JSC.
Reservation and opening of an account for the State Defense Order
The head executor selects an authorized bank separately for each state contract. All executors of the defense order, included in the cooperation under this state contract, reserve and open in the bank chosen by the "smut".A separate account for the contractor of the defense order is opened upon the availability of a complete package of documents, in particular, a signed contract with the customer, the number of which includes and indicates the number of a special account that has not yet been opened. To eliminate this contradiction, authorized banks reserve a new number with its subsequent full opening upon submission of a complete set of documents. After the authorized bank receives a notification from the state customer about the execution of the state contract, the special accounts are subject to closure by the performers.
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, an 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 a transaction have mutually exclusive claims or temporary material terms of the transaction. For example, if the property is mortgaged, the seller is having difficulty servicing his loan and is in arrears. Another example is the case when there is a court proceeding regarding 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 the disposal of blocked money in order to avoid subjectivity and disputes between the parties; TO INDICATE THE VALIDITY TO MEET THE CONDITIONS; DETERMINATION of the consequences when conditions are not met within the specified time frame. Access to such an account is at the discretion of the mediator in the transaction or the lawyers of the parties.
Shevtsova noted that a separate special account will be opened for each state contract, the money from which cannot be directed to purposes not stipulated by the contract.
The creation of a system of banks authorized to work with the state defense order is designed to guarantee targeted payments under military contracts.
Earlier, a special department was organized as part of the military department, which monitors financial flows allocated for the state defense order.
Yes, you can pay up to 3 million per month from a separate account to a current account. But here, I think, you need to understand whether it is profitable for you to allow this limit only for purchases. Perhaps you have other overhead costs (rent, travel, transportation, etc.). Ivan. From experience. Performers of the second level. Authorized bank - 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 for them. For example, profits are blocked on special accounts until the contract is fulfilled by the head contractor (1–7 or 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 enterprise of all forms of ownership, in all sectors), development is excluded.
Banking support of the state defense order
documents that are the basis for making payments. Providing information on operations from a separate account; performance of other actions stipulated by law, regulations of the 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 Prime Contractors and Contractors with a full range of services provided for by the Federal Law.
Bank GPB (JSC) provides clients - participants of 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 established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order?
And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones.
Schedule advance
Over the past three years, its share in total production increased by 10% and reached 63%. As of September 2015, the placement volumes of the state defense order amounted to 94%. Enterprises have been advanced for 74% of the plan.
And this is against the background of rather complex phenomena in the economy. Moreover, despite the sanctions, we have retained the second place in the world after the United States in terms of military exports. - In order to compete with dignity in 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 vesting the Ministry of Defense of the 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 have been involved in the process of mandatory control. As of January 2017, nine banks are authorized to carry out banking support and conduct settlements under the State Defense Order.
All of them are controlled by the state in one way or another.
You see the account number for banking operations using a special identifier, then write it in the contract and immediately after signing rush to the bank, as a rule, the Moscow Region loves VTB and Sberbank, they will give you papers, they will give you a list that you need to notarize, when you fill out everything, you need will come to the CEO, and then wait another week. If you are having difficulty
At the same time, separate accounts already opened with VTB are actively used, and there are no cases when the account was opened, but the company was unable to carry out operations on it, says Zulina. According to Deputy Defense Minister Tatyana Shevtsova, over the seven months of operation of the unified information settlement system, created under Law 275-FZ, more than 895.6 billion rubles were received on special accounts of state defense order executors under 5,500 contracts. According to the director of one of the enterprises of the armaments industry for the Ground Forces, the paralysis due to the new law did not really set in, but serious difficulties arose due to the inability to finance the necessary, but not covered by 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-industrial complex products can take several months, and it is not possible to pay for the supply of components (and, accordingly, receive them) from September 1, many enterprises face 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 vesting the Ministry of Defense of the 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 have been involved in the process of mandatory control. As of January 2017, nine banks are authorized to carry out banking support and conduct settlements under the State Defense Order. 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 per month from a separate account to a current account. But here, I think, you need to understand whether it is beneficial for you to allow this limit only for purchases. Perhaps you have other overhead costs (rent, travel, transportation, etc.). Ivan. From experience. Performers of the second level. Authorized bank - Sberbank. We already have 10 special accounts. Within 3 ml.
Contradictions in 275-FZ on the state defense order
O.I.] is intended for settlements carried out within the framework of the accompanied contract. Those. for operations under one contract with one counterparty. Such a condition allegedly forces us to open a new separate account for each contractor with whom we will work within the state defense order, and, consequently, to conclude such an excellent agreement with the bank for each Account. And just as we psychologically prepared ourselves for opening an unlimited number of separate accounts, for exciting work with them, as we see another condition in the text of the agreement:
“Mutual settlements between the Client and all contractors included in the cooperation of the head contractor during the execution of the contract are carried out through the Account and separate accounts of contractors”
Who is the new law for?
Here is some of them. According to 275-FZ, the rights of the state customer infringe on the rights of the prime contractor, as they increase budget allocations to the state customer at the expense of income from fines received, penalties from contractors in case they violate the law on the State Defense Order. This is contrary to the fundamentals of the civil legislation of the Russian Federation, since none of the parties to the state contract should receive financial privileges at the expense of the other party. Lots of banking questions.
Devastating special account
2. The collapse of real production through financial manipulations with special accounts and money for them. For example, profit is blocked on special accounts until the contract is fulfilled by the head contractor (1–7 years or more). 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 enterprise of all forms of ownership, in all sectors), 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 with the requirement established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account?
Working with a special account under the state defense order
From special or from settlement?
And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones.
State Defense Order: QUESTIONS and ANSWERS
we publish as a brief summary of the discussion. - Questions can be sent to us using the contacts listed on the website of the Ministry of Defense of the Russian Federation in the section of the Department of Financial Monitoring of the State Defense Order of the Ministry of Defense of the Russian Federation. There is also a hotline for financial monitoring of the state defense order on the site. In addition, you can send your questions through the New Defense Order magazine (Difans Media LLC). Answers to questions and appeals are provided in the form of an explanation, within the time limits established by the Federal Law of May 2, 2006 No.
Settlement and cash services
1. funds are credited to an account in foreign currency when the account number and name of the recipient specified in the payment document coincide with the relevant details of a legal entity, an individual entrepreneur and an individual 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 most of the enterprises whose state defense order exceeds 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 "in percentage terms", because it is impossible to comply with it. “It is impossible to change it, it must be cancelled.
We need to create a new law and test it at enterprises,”
The practice of applying the Federal Law of No. 275-FZ "On the State Defense Order"
And C - assembly. _________________ Question 1. Is it possible to purchase B under a single contract, which we use for different products (under different government contracts)? How to determine the cost of resources that we use in the performance of a contract (electricity, rent of premises, wages of workers) when we work on several contracts at the same time. How to determine how much light was spent on a particular contract?! The same is true for equipment (laboratories, tools) common to many government contracts. Twisted something like. Question 1. Hardware is a very broad concept, these are nails and scissors.
What trump cards does Barnaultransmash have today? - In our case, import substitution and the state defense order (GOZ) are connected. 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 must work on special accounts. Not all enterprises were ready for the new financial scheme. There must have been some kind of transitional period. - From September 1, 2015, in accordance with Law No. 275-FZ ("On the state defense order." - Note.
Organizations carrying out the state defense order are obliged to act strictly within the framework of the current legislation. This also applies to mutual settlements between government customers, prime contractors and contractors. For these purposes, a separate current account under the state defense order is opened in an authorized bank. In this article, we will look at why it is needed and how to use it.
Money in the bank, or how to work as executors of the state defense order
Why you 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 opened for the head contractor (clause 7 of part 1 of article 7.1), the contractor (clause 7 of part 2) in an authorized bank for mutual settlements under 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 established in accordance with the legislation of the Russian Federation, which is chosen by the head executor. The Bank of Russia posts 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, reserving a separate settlement 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 the funds are used for other purposes, certain sanctions may be imposed on the supplier. Thus, a separate bank account for the state contract is opened for settlements between the state customer and the main 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 if the state contract identifier is indicated in the order and only to the OS.
Exceptions to this rule are the following cases:
- 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 act of acceptance and transfer of the work performed;
- calculations for other expenses not exceeding three million rubles per month.
According to the OS, it is prohibited to carry out the following types of movements:
- the provision of credit services, the provision of loans and various kinds of loans;
- return of amounts on the above operations and interest on them;
- settlements with individuals;
- other operations under Art. 8.4 275-FZ.
From a separate account, you can transfer amounts for wages, subject to the condition of simultaneous payment of the relevant accruals 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 executes the state defense order can use the fixed assets for calculations, deductions and transfers to the budget of personal income tax from income received in the form of wages.
Authorized banks conclude certain types of bank account agreements, according to which the OS is opened for the production of operations on the state defense order. MBs also have the right to temporarily suspend fixed asset transactions in agreement with the authorized financial control body in cases where a certain transaction meets the criteria regulated in the instruction of the Central Bank of the Russian Federation dated July 15, 2015 No. 3729-U.
Article 8.3. Single Account Mode
The rules for working with special accounts are changing
The mode of using a separate account provides for:
1) debiting funds only if the government contract identifier is indicated in the order;
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 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 mandatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation;
(As amended by Federal Law No. 317-FZ of July 3, 2016)
(see text in previous)
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 profits in the amount agreed 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 the act of acceptance and transfer of goods (act of work performed, services rendered);
d) transfer of funds by the head executor in case of partial execution of the state contract by him, 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 price of products in the amount established by the Government 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 about the agreed amount of profit to be transferred by the head contractor in the event of partial execution of the state contract by him. notification is determined by the state customer;
(paragraph “d” as amended by Federal Law No. 317-FZ of July 3, 2016)
(see text in previous)
e) settlements with foreign contractors 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 accompanied transaction is compiled by the head executor, agreed and submitted by the state customer to the authorized bank in which a separate account is opened by the head executor. 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 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 head contractor at his own expense (with the exception of funds held in separate accounts) of the costs of formation 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;
(paragraph “e” as amended by the Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
f.1) transfer of funds in the amount agreed 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 price of the contract incurred by the contractor at his own expense (with the exception of funds held in separate accounts) of expenses for the formation of a stock of products, raw materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to the confirmation by the contractor of 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 act of acceptance and transfer of goods ( act of work performed, services rendered);
(Item “f.1” was introduced by Federal Law No. 317-FZ of July 3, 2016)
f.2) transfer of funds in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the contract 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 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;
"e.2" was introduced by the Federal Law of 03.07.2016 N 317-FZ)
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 executor of expenses in the amount of not more than five million rubles per month and payment by the executor of expenses in the amount of not more than three million rubles per month;
(clause “h” as amended by the Federal Law of July 29, 2017 N 237-FZ)
(see text in previous)
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 from the state customer a notification of the execution of the state contract. Operations to debit funds from a separate account upon its closure are not subject to the requirements provided for by Part 1 of this Article.
Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between the participants in such a contract. All payments must be made exclusively through special bank accounts (SBS) operating in the 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 reserving 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 the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has 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 payments under the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state.
Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. To date, the following requirements have been met:
- PJSC "Bank" Saint-Petersburg".
- 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. So, 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 (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the mobile phone number and email address. Within 5 working days, you should confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account, and return the funds received to the senders.
And when VTB reserves 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 a defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The main instructions are:
- The contractor has the right to spend funds from a special current account only for advances for services, goods, work, or for meeting needs for the implementation of a state defense contract.
- The spending of the target money is carried out only with the indication of the identifier of the state contract (GCC). The GCI should be indicated in the order (payment order, application for cash expenses, etc.) for debiting.
- Write-offs are made only to special accounts for the defense order, so all parties to the contract must have such accounts open. There are exceptions in paragraphs. a-h h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
- The Bank has the right to suspend operations on special accounts in order to collect fines, penalties, forfeits and other sanctions (Article 76 of the Tax Code of the Russian Federation).
- Closing of the account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) on the execution of the state contract.
What operations are prohibited
A wide list of prohibited operations on special accounts for the defense order has been established (Art.
8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor. Also, targeted funds cannot be loaned 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 a defense order cannot be donated or transferred to charitable foundations or individuals.
Buying foreign currency, precious metals or securities is also illegal.
Special accounts for the state defense order how to spend money
But you can place targeted funds on a deposit, but the deposit must be opened in the same authorized bank and on the condition that interest from the money turnover 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 replenish the special account on its own?
Maybe. The organization needs to replenish the account with its own money in the case of settlements with an authorized bank for servicing this special account. It is impossible to spend target money on banking services.
Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account on a writ of execution? Rental relationship management
On 12/07/2019, the order of the Minister of Defense No. 605 of 10/21/2019 enters into force, which introduced a new procedure for compiling, approving and submitting to the authorized bank, in which a separate bank account for the state contract is opened, a list of individuals to whom money is transferred as a fee for establishing the right limited use of a land plot (servitude) owned by an individual on the basis of the right of ownership, or as compensation for the cost of demolished or transferred buildings and plantings owned by an individual, and losses caused by the seizure or temporary occupation of land plots, restriction of the right of ownership belonging to an individual, possession, use or disposal of a land plot within the framework of an accompanied transaction, the state customer for which is the Ministry of Defense.
This list includes information on:
- FULL NAME. individuals;
- type, series, number of the identity document, date of issue, name of the authority that issued it;
- address of registration at the place of residence of an individual;
- cadastral number of the land plot in respect of which an agreement on withdrawal, an agreement on establishing an easement, an agreement on reimbursement (compensation) for the cost of demolished (transferred) buildings and plantings, losses caused by temporary occupation of land plots, restriction of ownership, possession, use or disposal such areas;
- the date and number of the concluded agreement on the withdrawal of a land plot, an agreement on the establishment of an easement, an agreement on reimbursement (compensation) for the cost of demolished (transferred) buildings and plantings, losses caused by temporary occupation of land plots, restriction of ownership, possession, use or disposal of a land plot;
- name of the bank (branch of the bank) in which the individual's account is opened, BIC, details;
- amounts of money that are transferred as a fee for establishing an easement or as compensation (compensation) for the cost of demolished (transferred) buildings and plantings belonging to an individual, and losses caused by the seizure or temporary occupation of land plots, restriction of the right of ownership, possession, use belonging to an individual or disposal of land;
- name of the authorized bank, BIC and number of a separate account of the head contractor, from which money is deducted to an individual.
Attached are the following copies of documents certified by the signature of the head and the seal of the head contractor:
- certifying the identity of an individual;
- confirming the right of ownership of an individual to land and to objects of immovable (movable) property subject to demolition (transfer);
- confirming the seizure of land, the establishment of an easement, the conclusion of a lease (sublease) agreement for land, consent to compensation for losses caused by the seizure or temporary occupation of land, restriction of the right of ownership, possession, use or disposal of land belonging to an individual, compensation (compensation) for the cost of demolished (transferred) buildings and plantings owned by an individual.
The list is certified by the head, chief accountant and the seal of the head contractor on paper and in electronic form.
Regulatory regulation
In paragraph 7, part 1 and paragraph 7, part 2 of Art. 8 275-FZ states that the state defense order accounts are a prerequisite for settlements under contracts. It is opened both by the main executors and other executors of the state defense order. But if the subcontractor has not opened a separate account, this is not a reason for relieving the contractor from the need to transfer money to pay for the work performed. Otherwise, it would mean gratuitous performance of work in the absence of a separate account for the plaintiff, which is unacceptable in the legal relations of the parties. Such conclusions were made by the thirteenth Arbitration Court of Appeal in the decision of December 20, 2018 No. 13AP-26836/2018.
In part 3 of Art. 8.1 of 275-FZ states that a separate account is opened for each state contract separately. It also states that the head executor is obliged to choose from the list of authorized banks sent to him by the state customer one that conducts banking support. An exception is that an accompanied transaction was transferred to banking support from an authorized bank to another authorized bank by decision of the government.
The money that the state customer transfers to the contractor is targeted and intended directly for the costs of the state defense order. If the funds are used for other purposes, then certain sanctions are imposed on the supplier. Opening an account under 275 FZ is carried out for settlements between the state customer and the head contractor. A separate account is closed immediately after the authorized bank confirms the full execution of the state contract.
Single account mode
Funds are debited from a separate account only if the state contract identifier is indicated in the order and only to the OS.
Exceptions to this rule are the following cases:
- 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;
- 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 act of acceptance and transfer of the work performed;
- calculations for other expenses not exceeding three million rubles per month.
After opening a separate account for the state defense order, it is prohibited to carry out the following types of movements from it:
- the provision of credit services, the provision of loans and various kinds of loans;
- return of amounts on the above operations and interest on them;
- settlements with individuals;
- other operations under Art. 8.4 275-FZ.
Amounts are transferred from a separate account for wages, subject to the condition of simultaneous payment of the relevant accruals for wages and for the payment of compensation to employees in accordance with the Labor Code. The letter of the Ministry of Finance No. 03-04-06 / 15565 states that the one who executes the state defense order uses a separate account for calculations, deductions and transfers to the budget of personal income tax from income received in the form of wages.
And in the letter of the Ministry of Finance No. 03-07-08 / 16743 dated 03/14/2019, it was explained that the regime for using a separate account provides, among other things, for debiting funds from it to other bank accounts for paying taxes and fees, customs payments, insurance premiums in PFR, FSS, FFOMS and other mandatory payments to the budget system, which are established by law.
Authorized banks conclude certain types of bank account agreements, according to which a separate account is opened for carrying out operations under the state defense order. MBs temporarily suspend fixed asset transactions in agreement with the authorized financial control body in cases where a certain transaction meets the criteria regulated in the instruction of the Central Bank of the Russian Federation dated July 15, 2015 No. 3729-U.
