Has your customer suggested opening a special bank account or a personal account with the Federal Treasury? He proposed to work according to the scheme: delivery of products from existing 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 asks one single question: how to open a special account? As in the joke about students who, when asked: - How much time do you need to learn Chinese? They answer: - When should I take it?
In fact, the question should be posed differently. And not even: - How to continue to work with the special account?, but: - How to work with the state defense order (hereinafter referred to as the State Defense Order)?

If you become an executor of a state defense order, you are obliged to work within the framework of Law 275 Federal Law of December 29, 2012 “On State Defense Order”. This means that you need to inform your suppliers that contracts are concluded for the purpose of fulfilling the State Defense Order (the presence of an IGK is required, special requirements for the content of the contract), monitor the targeted expenditure of funds, do not inflate the price, keep separate records, etc. Separate accounting of state defense orders differs significantly from accounting and tax accounting (other requirements for the composition of costs, accounting policies, primary documents, etc.).

On April 29, 2019, the Order of the Ministry of Industry and Trade dated 02/08/2019 comes into force. N 334 "On approval of the procedure for determining the composition of costs included in the price of products supplied under the state defense order." Order No. 200 of August 23, 2006 no longer applies.

Organizations implementing the State Defense Order provide a REPORT ON THE EXECUTION OF THE STATE CONTRACT (Order of the Ministry of Defense of the Russian Federation dated October 8, 2018 No. 554). Download the report form .

Below is a list of the main regulatory documents of the State Defense Order with comments.

What should you know before signing a state defense contract in order to reduce the risk of managers being held accountable?
STC APB info@site,  +7 911 006 72 37.
STATE DEFENSE ORDER according to all the rules: answers to complex questions, diagrams, documents, forms, templates, accounting in “1C: Accounting”, etc.

If the customer is the Ministry of Defense, state defense contractors (regardless of the level of cooperation) are required to open separate accounts in an authorized bank to make payments. The remaining contracts in the field of state defense orders are supported by the Federal Treasury (TOFK). First we will look at how to work with an authorized bank, then with TOFK.

Banking support of the State Defense Order.

First of all, the authorized bank controls the purpose of the payment, the list of permitted and prohibited transactions, and the availability of the IGK. The bank may suspend operations if funds are written off to transfer profits, wages, taxes and fees in an amount exceeding the standards.

For an authorized bank, it is important that the contract contains absolute values: the price of the contract, the amount of profit under the contract, which should have a clear fixed value, and not a percentage or an amount depending on some conditions, the amount of the actual reserve.

Each performer has the right to a limit of three millions rubles per month (chief executive 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 OBS use regime, including for the supplied goods. For example, payment for hotels, air tickets, licenses, commission for issuing a bank guarantee, etc.

In principle, if the contract amount is not large, you can become a government defense supplier without opening a special account. Sometimes you may not even realize it. BUT! Even if the contract does not contain mandatory indications that it is being carried out within the framework of a state defense order, the supplier may be recognized as a participant in legal relations in the field of state defense orders and punished for the lack of separate accounting, inappropriate expenses, etc. FAS proceeds from the purposes for which the contract is being implemented.

Let's return to the issue of supplying products under the state defense order from existing stocks.

Firstly. Before signing the contract, you reserve a bank account (based on the customer’s letter) and provide the details to your customer.

Secondly. The contract must necessarily stipulate the possibility of transferring funds in order to reimburse expenses incurred at the expense of one’s own funds (except for funds in 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 Federal Law of December 29, 2012 “On State Defense Order”. The contract must contain a condition on the amount of compensation in absolute terms ( specific amount, VAT allocated). The bank will not accept the additional agreement.

Third. You will be able to transfer funds from a special account to a regular current account only after the contract has been fully completed. To do this, you must provide the bank with:
- a contract with all appendices and additions (an extract from the contract containing state secrets), which contains a condition for compensation;
- the act of transfer and acceptance of goods;
- payment orders confirming the actual expenses of the contractor at his own expense;
- other documents (waybills, account statements, statements of reconciliation of payments, etc.). The list depends on the bank.
IMPORTANT! Reimbursable costs must be incurred before the contract is concluded.

Fourthly. In the payment order for debiting funds from OBS, you must indicate the following required details:
- IGK;
- OBS of the recipient, with the exception of permitted transactions on other recipient accounts;
- other information: transaction code, purpose of payment, name of goods, works, services, numbers and dates of contracts, commodity 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 transaction;
- if the amount of the payment order is less than the amount of the supporting document, then in the purpose of payment it is necessary to indicate “Partial payment ...”

You can return money to your account; operations are allowed:
a) return of funds credited to a separate account due to an error by the payer or credit institution;
b) return of the performer’s own funds to the bank account from which the specified funds were received, in an amount not exceeding that previously credited.

Treasury support of the State Defense Order.

The main documents regulating treasury support of state defense orders in 2019 are Federal Law No. 459 FZ dated November 29, 2018, Decree No. 1702 dated December 28, 2018, Order of the Ministry of Finance of the Russian Federation dated January 10, 2019 No. 4n. These documents determine which contracts fall under treasury support, what mandatory conditions must be specified in the contract, the list of permitted and prohibited transactions, the procedure for authorizing expenses, separate accounting (different from separate accounting of state defense orders with banking support) etc. Unlike a bank, the treasury has the right not only to monitor, but also to conduct independent checks on the correctness of spending state defense funds.

Treasury support can act as treasury security for obligations. The difference between ordinary support and security of 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 supplied 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 debiting of funds from other bank accounts. From a personal account you can transfer to a regular settlement account of a supplier under an agreement concluded in the amount of 100 thousand rubles or less.

Supply of products within the state defense order from existing stocks.

Firstly. Opening a personal account. An account with TOFK can be reserved, but only if written requests are submitted by both the Contractor and the State Customer (customer). You can agree on a contract with the customer before opening a personal account with TOFK, and after opening it, sign an additional agreement to change the details. The opening of a personal account may be suspended. The Federal Financial Monitoring Service will be notified of this fact.

Secondly. The contract must stipulate the possibility of reimbursement of expenses incurred (part of the expenses), subject to the submission of copies of payment orders, registers of payment orders confirming payment of expenses, as well as supporting documents or a register of supporting documents with the attachment of the supporting documents specified in it.

Third. To authorize current payments to TOFK, the following are provided:
- Contract or extract from the contract (state secret);
- Information on transactions with target funds for the year 20__ and for the planning period of 20__ and 20__ (form code according to OKUD 0501213, Order of the Ministry of Finance of Russia dated December 11, 2018 No. 259n). The information of the customer-executor of the previous level is approved.;
- Certificate of distribution of overhead costs (form in accounting policy);
- Extract from the analytical accounting registers (Appendix No. 1 to Order No. 4n dated January 10, 2019);
- Copies of primary (consolidated) accounting documents (supporting documents).

Fourthly. To make the final settlement, an expense declaration is provided to TOFK (Appendix No. 2 to Order No. 4n dated January 10, 2019), filled out on the basis of data from separate accounting of the results of financial and economic activities (according to the rules for separate accounting of state defense orders during treasury support) .

Fifthly. Transactions on your personal account may be suspended. And in some cases, in addition to supporting documents, TOFK will check:
- timing and volume of work performed, services, delivery of goods;
- data on separate cost accounting;
- information about the contract price structure;
- availability of supporting documents in the UIS;
- actual volume of goods (works and services) supplied. During the inspection, specialists have the right to use photo, video and audio equipment, and measuring instruments.

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 included in the contract with the customer.
Secondly, there are nuances that should be discussed with suppliers before processing documents. Third, there is an algorithm for working with state defense orders, including calculating prices, profits, maintaining separate records, preparing primary and reporting documentation, etc. This is a lot of work. And it’s better to immediately know exactly where and how to put your efforts, so as not to redo it in the future.

It’s easier to catch a rare Pokemon than to put together all the regulatory documents necessary to fulfill the state defense order. It's even harder to understand the details. Chat with a real person and find out all the unclear questions. Save your time, nerves and money.

STC APB. Support of state defense orders.

We work from 8:00 to 19:00 Moscow time.
You can request a contract by email info@site
Ask a question by phone. +7 911 006 72 37 , or Contacts

P.S. When receiving a request for information on compliance with the requirements of the legislation on state defense procurement, state defense order contractors begin to grab at everything in sight. As a result, they don’t do the most important thing. As a rule, you have a week to prepare the documents properly. There is only one way out - a clear action plan.

Violation	Sanctions
Action (inaction) that leads or may lead to an unreasonable increase in the price of products under the state defense order.	Fine from 300 thousand to 1 million rubles (Article 14.55.2 of the Code of Administrative Offenses of the Russian Federation).
Inclusion in the cost of production (sales) of products under the state defense order of costs not related to their production (sales).	A fine of double the amount of costs unreasonably included in the cost of production (sales) of products under the State Defense Order (Article 14.55.2 of the Code of Administrative Offenses of the Russian Federation).
Misuse of budget funds.	Fine from 5 to 25% of the amount of funds used for other purposes (Article 15.14 of the Code of Administrative Offenses of the Russian Federation).
Gross violation of the requirement to maintain separate records (distortion of expense amounts by at least 10%)	Fine from 500 thousand to 1 million rubles (Article 15.37.2 of the Code of Administrative Offenses of the Russian Federation).
Abuse of authority during the implementation of the State Defense Order, resulting in grave consequences.	Imprisonment for a term of five to ten years (Article 201.1 of the Criminal Code of the Russian Federation).

In 2019, a completely non-trivial situation with separate accounting developed.
Firstly, separate accounting in the state defense order (GOZ) differs from accounting for state orders (not GOD).
Secondly, there are differences in the separate accounting of funds received on the basis of government contracts with banking and treasury support.
Third, separate accounting in government orders and state defense orders differs significantly from accounting and tax (different composition of costs, procedure for distributing overhead costs, financial results).

The costs of state defense products must be justified.

Entrepreneurs participating in the state defense order first try, no matter what, to get a large order, and then begin to think about how to achieve perfection and come to an error-free, fault-tolerant and skin-saving result. How to earn money without entering into risky relations with the state?
Today it is developing rapidly and, most likely, in the very near future a new “crisis opportunity” will explode, which will kill many businesses, cut off the profits of others, but will open up enormous opportunities for the few businesses ready to rise on it. To do this, it is necessary to completely break the management matrix, which is now “tailored” for growing markets. How to create “pressure” on employees who, even at real work, manage to show virtual results, and thus increase the company’s income. How to control and distribute money in order to protect the interests of the owner, actively develop and expand, without getting entangled in unjustified debts and loans.

Basic documents defining the procedure for working with state defense orders.

Regulatory document	Document text fragment	A comment
	6) determines in contracts concluded with other contractors a mandatory condition for making payments under such contracts using for each contract a separate account opened in an authorized bank selected by the main contractor; 7) uses only separate accounts for contract settlements, 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) provides, at the request of the state customer, financial monitoring body, head executor, other executor, bank...... within five working days from the date of receipt of the specified request, information about each contractor attracted by him for the purpose of executing the contract (full name of the executor, his address (place location), telephone numbers of the manager, taxpayer identification number, reason code for registration with the 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. Conducts payments himself using a special account. 2. Obliges its counterparties to conduct settlements from a special account; 3. Provides, upon request, the manager’s telephone numbers, taxpayer identification number, reason code for registration with the tax authority) and other information about his suppliers. 4. Includes in contracts with its suppliers the condition that contracts are concluded and executed in order to fulfill the state defense order.
S275 Federal Law dated December 29, 2012 “Federal Law on State Defense Orders”	Article 8.2. Main responsibilities of the performer: 16) maintains separate records results of financial and economic activities for each government contract; 17) provides, at the request of the lead contractor, information on the costs of executed contracts;	State Defense Contract executors must first of all confirm the very fact of the existence of separate accounting.
275 Federal Law dated December 29, 2012 “Federal Law on State Defense Orders”	Clause 3.1 Article 7.1 the performer has the right: include, in agreement with the main contractor, the contractor in the contract a condition for reimbursement (compensation) after the execution of the contract, within the contract price, for expenses incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary 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 reserve;	It is necessary to keep separate records and correctly draw up documents justifying the availability of stock.
Decree of the Government of the Russian Federation dated December 2, 2017 N 1465	Regulations on state regulation of prices for products supplied under state defense orders. 9. The price for the products specified in paragraph 6 of these Regulations is determined using one of the following methods: method of analyzing market indicators; comparable price method; costly method. If the method of analysis of market indicators and the comparable price method are not applicable to determine the price of a product and its base price has not been previously formed, 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 planning period is determined using: base price indexation method; method of indexation by cost items.	Installs: 1. Goals and principles of state regulation of prices for state defense products; 2. Methods for determining prices for products supplied under the state defense order; 3. The procedure and conditions for applying types of prices for state defense products; 4. The procedure for determining the profitability (profit) of products supplied under the state defense order.
Order of the FAS Russia dated January 31, 2018 No. 116/18	On approval of the forms of documents provided for by the regulations on state regulation of prices for products supplied under the state defense order..	New forms of forecast prices in accordance with Decree of the Government of the Russian Federation dated December 2, 2017 N 1465
Order of the Ministry of Industry and Trade of Russia dated 02/08/2019 No. 334	On approval of the procedure for determining the composition of costs included in the price of products supplied under the state defense order.	List of costs accepted in the state defense order, procedure for distribution of overhead costs.
Order of the Ministry of Defense of the Russian Federation dated August 31, 2015 No. 501	The procedure for compiling, approving and submitting to the authorized bank a list of foreign contractors participating 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 as part of the supported transaction.	The procedure for working with foreign suppliers within the framework of the State Defense Order.
Decree of the Government of the Russian Federation of January 14, 2017 No. 9	1. Establish a ban on the admission of goods originating from foreign countries (except for goods on the list according to the appendix and goods originating from member states of the Eurasian Economic Union), work (services) performed (rendered) by foreign persons (except for persons of states - members of the Eurasian Economic Union), for the purpose of purchasing goods, works (services) for the needs of national defense and state security, except for cases where the production of such goods, performance of works and provision of services is absent in the territory of the Eurasian Economic Union.	The procedure for prohibitions and restrictions on the use of imported goods has been changed.
Decree of the Government of the Russian Federation of December 26, 2013 № 1275	12. The state contract establishes its price, type of price, as well as the conditions and procedure for its formation (calculation), advance payment for work and mutual settlements. The price of a government contract concluded as a result of competitive methods for determining the lead contractor or with a single lead contractor is formed in accordance with the federal laws “On State Defense Order” and “On the Contract System in the Sphere of Procurement of Goods, Works, and Services to Meet State and Municipal Needs” .	The document defines the approximate terms of the government contract for the state defense order.
Decree of the Government of the Russian Federation of December 25, 2014 № 1482	1. Requirements, if established, the state the customer has the right not to establish a requirement to ensure the execution of a government contract, are: the presence, on the right of ownership or on another legal basis, of production facilities and technological equipment for the execution of a government contract; financial stability and solvency; the presence of specialists with professional education who meet the relevant qualification requirements and who have concluded employment contracts with the participant in the placement of the state defense order, required in accordance with the procurement documentation.	The document defines the requirements for participants in placing a 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 June 1, 2018 N 276	On approval of the Procedure for applying price indices and deflator indices by type of economic activity..... for products supplied under the state defense order	How to use price indices.
Decree 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.	Rules for maintaining separate records.
Decree of the Government of the Russian Federation of December 19, 2017 № 1585	On approval of the Rules for the formation and maintenance of a register of legal entities held administratively liable for refusal or evasion of concluding a contract, for which the conclusion of such a contract is mandatory in accordance with the Federal Law “On State Defense Order”.	FAS compiles 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 № 1203	On approval of the List of information classified as state secrets
Order of the Ministry of Industry and Trade dated 13.02. 2017 № 401	On approval of the Procedure for confirmation by the contractor of the validity of actual expenses associated with the formation of the reserve necessary 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 amount of stock.
Decree of the Government of the Russian Federation dated 01.02.2018 No. 93	2. 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 contractors involved in the supply of products under the state defense order, unless otherwise established by federal laws: no more than once every 3 years for lead contractors whose activities are classified as medium risk; no more than once every 5 years for lead contractors whose activities are classified as a moderate risk category; no more than once every 10 years for lead performers and performers whose activities are classified as low risk.	The criteria are classified information that is not subject to publication in open sources.

Basic regulatory documents for treasury support of the State Defense Order.

Regulatory document	Document text fragment	A comment
Resolution dated December 28, 2018 № 1702	On approval of the Rules for treasury support of state defense order funds in the currency of the Russian Federation in cases provided for by the Federal Law "On the Federal Budget for 2019 and for the planning period of 2020 and 2021"	Rules for treasury support of the State Defense Order in 2019.
Resolution dated December 30, 2018 № 1765	On approval of the Rules for treasury support of funds in cases provided for by the Federal Law "On the Federal Budget for 2019 and for the planning period of 2020 and 2021"	Rules for supporting government orders (not state orders)
Federal Law of November 29, 2018 No. 459-FZ	About the federal budget for 2019 and for the planning period 2020 and 2021. Article 5. Features of the use of funds provided to individual legal entities and individual entrepreneurs.	Mandatory conditions that must be specified in the state defense contract.
Order of the Ministry of Finance of Russia dated December 11, 2018 No. 259n	On approval of the Procedure for the territorial bodies of the Federal Treasury to authorize expenses, the source of financial support of which are target funds, with treasury support of target funds in cases provided for by the Federal Law “On the Federal Budget for 2019 and for the planning period of 2020 and 2021”	Including the procedure for filling out information (form code according to OKUD 0501213).
Order of the Ministry of Finance of the Russian Federation dated December 27, 2018 No. 290n	On approval of criteria for suspending operations on personal accounts opened in territorial bodies of the Federal Treasury during treasury support of funds of the state defense order	Criteria for suspension of operations: payment of taxes and fees more than 50%, wages more than 50%, profit more than 20% of the civil tax amount payable in the current financial year.
Order of the Treasury of Russia dated 01/09/2019 No. 1n	On approval of the forms of documents used when suspending the opening (refusal to open) of personal accounts, suspending (cancelling the suspension) of transactions on personal accounts and refusal to carry out a suspended operation by territorial bodies of the Federal Treasury during treasury support of funds of the state defense order	Notification forms.
Order of the Treasury of Russia dated 01/09/2019 No. 2n	On approval of the Procedure for providing information on transactions on personal accounts opened to the main executor (performer) in the territorial bodies of the Federal Treasury for making payments under government contracts for the supply of goods (performance of work, provision of services), concluded for the purpose of implementing the state defense order, as well as contracts (agreements) concluded as part of the execution of these government contracts	The procedure for providing information on transactions on personal accounts.
Order of the Ministry of Finance of the Russian Federation dated January 10, 2019 No. 4n	On the procedure for maintaining separate accounting of the results of financial and economic activities	Rules for separate accounting for treasury support of funds.
Order of the Ministry of Finance of the Russian Federation dated January 16, 2019 No. 8n	On approval of the Procedure for the submission by the head executor (performer) to the territorial body of the Federal Treasury of an extract from the state contract......, and an extract from the document confirming the occurrence of a monetary obligation of the head executor (performer), containing information constituting a state secret, as well as forms extract data.	Extract from the contract containing state secrets.
Order of the Federal Treasury dated December 17, 2018 No. 40n	On approval of criteria for suspending the opening (refusal to open) of personal accounts by territorial bodies of the Federal Treasury during treasury support of funds received during settlements for the purpose of executing government contracts (contracts) under state defense orders	Suspension of opening (refusal to open) personal accounts
Order of the Ministry of Finance of the Russian Federation dated December 14, 2018 No. 264n	On approval of the Procedure for implementing treasury security of obligations during treasury support of target funds	Treasury letter of credit

Responsibility of the State Defense Order executor.

Regulatory document	Document text fragment
	Article 14.49. Violation of mandatory requirements in relation to defense products (work performed, services provided) ...... entails the imposition of an 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.
Code of the Russian Federation on 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 lead contractor of the deadline and procedure for payment for goods (work, services) supplied (performed, rendered) under a state defense order, including failure to fulfill the obligation to ensure advance payment, shall entail the imposition of an administrative fine on officials in the amount of fifty or more 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 disqualification of the official for a period of up to three years.
Code of the Russian Federation on administrative offenses	Article 14.55.2. Actions (inaction) of the main contractor, contractor, which lead or may lead to an unreasonable increase in the price of products under the state defense order, non-fulfillment or improper execution of the state contract under the state defense order 1. Commitment by the main executor, executor of actions (inaction) prohibited by the legislation of the Russian Federation in the field of state defense procurement, if such actions (inaction) lead or may lead to an unreasonably inflated price for products under a state defense order, non-fulfillment or improper execution 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. The inclusion by the head contractor, the contractor, in the cost of production (sales) of products under the state defense order of costs not related to its production (sales...... - 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.
Code of the Russian Federation on administrative offenses	Article 15.14. Misuse of budget funds Misuse of budget funds, expressed in the direction of budget funds of the budget system of the Russian Federation and the payment of monetary obligations for purposes that do not fully or partially correspond to the goals defined by the law (decision) on the budget…. for purposes that do not correspond to the goals defined by the contract (agreement) or other document that is the legal basis for the provision of 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 purposes other than their intended purpose.
Code of the Russian Federation on administrative offenses	Article 15.37. Violation of the requirement to maintain separate records of the results of financial and economic activities. 1. Failure of the main contractor, the contractor under the state defense order, to comply with the requirement to maintain separate records of the results of financial and economic activities 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. 2. Gross violation by the head contractor, the contractor under the state defense order of the rules for maintaining separate records of the results of financial and economic activities, shall entail the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles or disqualification for 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 means a distortion of the total amounts of expenses incurred by at least 10 percent.
Code of the Russian Federation on administrative offenses	Article 19.4.2. Obstruction of the legitimate activities of an official of a federal executive body exercising control and supervision functions in the field of state defense procurement, 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 on time with a legal order (resolution, presentation, decision) of the body (official) exercising state supervision (control), municipal control…. - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles.
Code of the Russian Federation on administrative offenses	Article 19.7.2. Failure to provide information and documents or submission of knowingly false information and documents to the body authorized to exercise control in the field of procurement of goods, works, services to meet state and municipal needs, to the federal executive body exercising control and supervision functions in the field of state defense procurement , a 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.
Code of the Russian Federation on administrative offenses	Article 7.29.1. Violation of the procedure for determining the initial (maximum) price of a government contract under a state defense order or the price of a state contract when placing a state defense order... shall entail the imposition of an administrative fine on officials in the amount from thirty thousand to fifty thousand rubles. Article 7.29.2. Refusal or evasion of the supplier of Russian weapons and military equipment that have no Russian analogues, the sole supplier (performer, contractor), ... from concluding a government contract under a state defense order... - entails 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.
Code of the Russian Federation on administrative offenses	Article 7.29.3. Violation of the legislation of the Russian Federation on the contract system in the field of procurement during planning 2. Failure to comply with the procedure or form for justifying the initial (maximum) contract price, justifying the procurement object (except for the description of the procurement object) shall entail the imposition of an administrative fine on officials in the amount of ten thousand rubles. Article 7.30. Violation of the procedure for procurement of goods, works, services to meet state and municipal needs Article 7.32. Violation of the procedure for concluding or changing a contract 9. Failure to draw up documents on the acceptance of goods delivered, work performed (its results), services provided or individual stages of delivery of goods, performance of work, provision of services, or failure to send a reasoned refusal to sign such documents in case of refusal to sign them shall entail the imposition of an administrative fine on officials in the amount of twenty thousand rubles.
Code of the Russian Federation on administrative offenses	Article 7.32.1. Violation of the deadline and procedure for payment for goods (work, services) for state needs under the state defense order Violation by an official of a state customer of the deadline and procedure for payment for goods (work, services) for state needs under a state defense order, including failure to fulfill the obligation to provide an advance payment stipulated by a state 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. Misuse of budget funds 1. Expenditure of budgetary funds by an official of the recipient of budgetary funds for purposes that do not comply with 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 wages or other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or arrest for a term of up to six months, or imprisonment for a term of up to two years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it. 2. The same act committed: a) by a group of persons by prior conspiracy; 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 wages or other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it, or imprisonment for a term of up to five years with deprivation of the right to hold certain positions or engage in certain activities for a term of up to three years or without it. Note. A large amount is an amount exceeding 1,500,000 rubles, and especially large in size - 7,500,000 thousand rubles.
Criminal Code of the Russian Federation	Article 201.1. Abuse of authority in the implementation of state defense orders 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 obtain benefits and advantages for himself or other persons, if this act entailed causing significant harm to the legally protected interests of society or the state 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 implementation of state defense orders 1. The use by an official of his official powers contrary to the interests of the service, if this act was committed out of mercenary 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 wages or 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 to four years. up to eight years with a fine in the amount of five hundred thousand to one million rubles or in the amount of wages or other income of the convicted person for a period of three to four years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to three years. 2. The same act: a) committed by an organized group; b) causing grave consequences, - punishable by imprisonment for a term of five to ten years with deprivation of the right to hold certain positions or engage in certain activities for a period of up to five years.

Entrepreneurs who are engaged in e-commerce, due to the specifics of this business, in addition to a regular account, in some situations it is necessary to open a special account No. 40821. This procedure became the norm after the adoption of Federal Law No. 103 in 2009, regulating the work of payment agents. For non-professionals, it is worth explaining that 40821 is in fact only the first five digits in an account out of twenty, which clearly indicate its purpose.

When to open account No. 40821: specific examples

First of all, you need to understand what is meant by a special account. A special bank account is an account that has a specific purpose. Its use is regulated by law and is mandatory. If we talk specifically about special account No. 40821, it is necessary for interaction with legal entities that have entered into an agreement with the supplier (online store) to carry out activities for accepting cash.

In what cases it is necessary to open an account and in what cases not, it is better to look at specific examples. If an online store has couriers on its staff, then it acts as an ordinary business entity without intermediaries. This means that invoice No. 40821 is not necessary.

Another option is also possible. Products purchased from an online store are delivered by a third-party delivery service. This service takes a certain amount from the buyer and then transfers it to the store. This means that this service can be considered an intermediary. And just in order to pay with such an intermediary (paying agent), the online store needs a special account No. 40821. It is impossible to interact with such a courier service in any alternative ways.

Electronic wallet systems (for example, PayPal and Webmoney) can also play the role of payment agents. For mutual settlements with them, you also need a special account.

And finally, online stores themselves sometimes act as intermediaries, accepting funds from customers. This happens when the goods do not belong to this online store, but to someone else. Here, the online store also needs a special account for mutual settlements with different parties (and the store must register as a paying agent).

Important information about invoice No. 40821

Those who are going to open a special bank account No. 40821 should know the following information: in accordance with Article 86 of the Tax Code of Russia, the bank must notify the tax office of the opening, change of details and closure of special accounts for taxpayers.

Art. 86 Tax Code of the Russian Federation

Accounts starting with 40821 are certainly subject to these requirements - this is clear from paragraph 2 of Article 11 of the Tax Code of the Russian Federation. By the way, the tax inspectorate has the right to receive all the necessary information on them directly from the bank, without sending requests and notifications to the online store itself.

By the way, accounting for funds in special bank accounts is also carried out in a special way - for this purpose, there is a special account 55 in the accounting plan.

And one more interesting and significant fact. In relation to the special account of the paying agent, the bank can only carry out the following debit transactions:

• transfer of money received from end consumers to the supplier selling goods (carrying out work, providing services);
• payment for utilities and rent of premises;
• transfer to the ordinary settlement account of the paying agent of the amount of remuneration in accordance with the agreement between the agent and the supplier (online store).

That is, the list of possible operations is strictly regulated. However, there is good news: forced collection does not apply to special accounts.

Features of the procedure for opening such an account

In general terms, opening a special account No. 40821 occurs in approximately the same way as opening an ordinary account. You must write the application form as required and attach a specific list of documents to it. Among them:

• a photocopy of the agreement for accepting payments from individuals or another document that confirms the status of the paying agent;
• a photocopy of the state registration certificate of the legal entity;
• a photocopy of a document indicating registration with the Federal Tax Service (tax service);
• photocopy of an extract from the Unified State Register of Legal Entities;
• special bank account agreement (the bank must prepare it);
• a photocopy of the decision to create a legal entity (it must be certified by the director’s signature and official seal);
• questionnaire of a bank client and other individuals who have the right to manage the special account being opened (in particular, using online banking);
• Properly certified photocopies of passports must be attached to the application forms;
• an order to maintain accounting directly by the manager and provide payment documentation to the bank with one signature (this is necessary when the organization does not have a chief accountant position on staff), etc.

The specific contents of the required package of documents should be clarified with a bank employee or other relevant specialists. Here, a lot depends on the format in which the company exists (LLC or individual entrepreneur), whether it is a resident or non-resident. And finally, you need to understand that a special account can be opened by a paying agent, a subagent, or a supplier - and in each case, a different set of documents will be needed.

Is it possible to do without opening account No. 40821

At the moment, there are schemes for settlements with payment agents where the use of account No. 40821 is not required. One of the schemes is the conclusion of special agreements between the supplier organization, the banking structure and the paying agent. Such agreements simply state that payments between the bank and the agent are carried out without any involvement of the supplier.

Current legislation states that the supplier of goods is required to have a separate account for working with legal entities that accept cash as intermediaries. And, accordingly, if this agreement is signed between a banking structure and a company that receives money from buyers of goods from an online store, there is no need to open anything additional.

1. Why are special accounts needed?

In accordance with Part 10 of Article 44 of Law 44-FZ, when conducting an open tender in electronic form, a tender with limited participation in electronic form, a two-stage tender in electronic form, an electronic auction, funds intended to secure applications are contributed by procurement participants for special accounts opened in banks, the list of which is established by the Government of the Russian Federation (hereinafter referred to as the special account).

Consequently, special accounts are required only for depositing funds as security for applications. Special accounts are not used to deposit funds to ensure the execution of Contracts, and are not used for non-electronic (paper) procedures.

If the procurement notice does not require the availability of application security, then there is no need to open a special account, but it should be remembered that Law 44-FZ establishes the right to establish a requirement to secure applications even if the NMCC does not exceed 1 million rubles, so take care We recommend that you have a special account in advance.

2. Where can I open special accounts?

The Government, by Order of the Government of the Russian Federation dated July 13, 2018 No. 1451-r, approved the list of banks in which government procurement participants will open special accounts to secure applications. The final document included 18 credit institutions:

1. PJSC “Sberbank of Russia”;

2. PJSC VTB Bank;

3. JSC Gazprombank;

4. JSC Russian Agricultural Bank;

5. JSC Alfa Bank;

6. PJSC "Moscow Credit Bank";

7. PJSC Bank Financial Corporation Otkritie;

8. JSC Raiffeisenbank;

9. PJSC "Rosbank";

10. JSC “All-Russian Regional Development Bank”;

11. PJSC Promsvyazbank;

12. JSC “Joint Stock Bank “Russia”;

13. PJSC Bank St. Petersburg;

14. PJSC "Sovcombank";

15. PJSC Russian National Commercial Bank;

16. JSC “Joint-Stock Commercial Bank “RosEvroBank”;

17. OTP Bank JSC;

18. JSC "UniCredit Bank".

If the bank is not on the list, you cannot open a special account with it to participate in government procurement!

Each bank has currently signed agreements and interacts with all operators of electronic platforms approved by Order of the Government of the Russian Federation dated July 12, 2018 No. 1447-r:

Joint Stock Company "State Order Agency of the Republic of Tatarstan" (www.zakazrf.ru)

Joint Stock Company "Unified Electronic Trading Platform" (www.roseltorg.ru)

Joint Stock Company "Russian Auction House"(http://lot-online.ru)

Joint Stock Company "TEK-Torg" (www.tektorg.ru)

Joint Stock Company "Electronic Trading Systems" (www.etp-ets.ru)

Closed Joint Stock Company "Sberbank-Automated Trading System" (www.sberbank-ast.ru)

Limited Liability Company "RTS-Tender" (www.rts-tender.ru)

Limited Liability Company "Electronic trading platform GPB" (https://etpgpb.ru/)

Limited Liability Company "Automated system of bidding for state defense orders" (http://astqoz.ru/)

3. Is it possible to transfer your current account to a special one in order to use it for purchases under 44-FZ and 223-FZ?

Yes, you can. If the bank you need is included in the list of authorized banks for depositing application security, the current account opened in it can be used as a special account. In accordance with clause 5 of the Decree of the Government of the Russian Federation dated May 30, 2018 N 626 “On the requirements for a special account agreement and the procedure for using a bank account available to a procurement participant as a special account, requirements for the terms of an agreement on the interaction of an electronic platform operator with a bank, rules of interaction the procurement participant, the operator of the electronic platform and the customer in the event that the procurement participant provides a bank guarantee as security for an application for participation in an open competition in electronic form, a competition with limited participation in electronic form, a two-stage competition in electronic form, an electronic auction." If the procurement participant has a bank account with a bank, the procurement participant and the bank have the right enter into an additional agreement on the use, in accordance with paragraph 3 of these requirements, of an existing bank account as a special account.

However, since changes are being prepared in 44-FZ and 223-FZ regarding the regime and functionality of using special accounts, many banks prefer to open new accounts for their clients so as not to have to do this again in the future.

4. What package of documents is required to open a special account from scratch?

We will give an approximate list of necessary documents for opening a special account, while each bank may have additional requirements for documents, for example, copies of licenses and patents, on the basis of which the organization has the right to carry out its type of activity, so we recommend that you check the full list directly with the selected bank. You will also need to sign an Account Opening Agreement at the bank and write an Application in the bank form to join the bank account agreement.

If you already have an account with an authorized bank, then an additional agreement to the existing agreement is concluded and a statement is written.

However (!) At the moment (10.10.2018), the possibility of opening a special account for an individual to participate in government procurement has not been implemented. We hope that this problem will be resolved soon.

We recommend that individuals send official requests to authorized banks and authorized bodies with questions about participation in government procurement with established security for applications in the documentation, and the timing of solving this “gap” in the legislation.

Approximate list of required documents*:

5. How much time is needed to open a special account?

Opening a special account does not take much time; the length of time required is commensurate with the time required to open a regular current account. At the moment of opening a special account, the bank will automatically send its details to all electronic platforms operating under 44-FZ, 223-FZ.

6. How much does it cost to open a special account*?

Banks can independently set fees for opening and maintaining a special account. Having analyzed the information on the official websites of authorized banks, we can conclude that the majority will open and maintain a special account for free, but we must keep in mind that other operations will be carried out in accordance with the bank’s tariffs. For example, at PJSC Sberbank of Russia, opening and maintaining an account is free, other operations are according to the bank’s standard tariffs. At the same time, the bank charges 0.01% per annum on account balances, including the amount of blocked funds, and for processing requests to block funds on the client’s account for participation in the purchase, a commission of 50 rubles will be charged for each request from the site, except for requests for budgetary organizations, for them the cost will be zero (www.sberbank.ru). VTB Bank also offers free account opening, other options according to the tariff. 7. Is it necessary to have accreditation on an electronic platform to open a special account?

Yes need. To open a special account, you must be accredited to any of the electronic platforms that are selected to work under 44-FZ and 223-FZ. When opening a special account, the bank itself automatically checks that clients have valid accreditation; nothing needs to be provided, and starting from 01/01/2019 - in the Unified Information System of Public Procurement (UIS).

8. How many special accounts can I open?

You can open an unlimited number of special accounts or use one account to participate in trading on any of the electronic platforms. However, it should be remembered that it will be necessary to control the receipt of funds, as well as their balance at the closing date for applications, in advance. Since after blocking the required amount after “hour X” (the end of the time for submitting applications), it will not be possible to resubmit the application, and if there is a shortage of money even in the amount of one ruble, such an application will be rejected automatically, but there will be no way to correct anything .

9. Have all authorized banks been integrated with electronic platforms?

The Ministry of Finance of the Russian Federation in Letter No. 24-06-08/70718 dated October 2, 2018 indicated that not all banks have provided integration with trading platforms. To ensure that the procurement participant is confident that there will be no failures or errors when transferring data between the bank and the electronic trading platform when submitting applications, you can see up-to-date information on integration with banks on the official websites of trading platforms.

Let us give, as an example, current information on several trading platforms. as of 10.10.2018*:

We hope that in the near future all authorized banks will integrate with electronic platforms.

10. How much will it cost to “switch to new special accounts”?

The task set by the Government of the Russian Federation, introducing the use of counter accounts, is to increase the efficiency and transparency of public procurement. In accordance with the Decree of the Government of the Russian Federation No. 564 of May 10, 2018 “On the collection of fees by operators of electronic platforms, operators of specialized electronic platforms when conducting an electronic procedure, a closed electronic procedure and establishing its maximum sizes”:

The maximum fee that is charged to the winner of the electronic procedure is 1% of the NMCC, but not more than 5,000 rubles, excluding VAT;

The maximum fee that is charged to the winner of the electronic procedure if the purchase is carried out among small businesses (SMB) and socially oriented non-profit organizations (SONCO) is 1% of the NMCC, but not more than 2000 rubles, excluding VAT;

If the winner evades concluding a contract, it is possible to conclude a contract with a “second” place, from which no fee will be charged.

At the moment, all electronic platforms have published on their official websites their Tariffs for conducting electronic procedures, as well as the start dates for charging fees. For example, Sberbank-AST CJSC - from October 1, 2018, EETP JSC - from October 5, 2018.

11. How will the winner be charged?

The winner will pay in two ways:

by transferring funds to the bank account of the operator of the electronic platform (In accordance with clause 8 of the “Rules for the collection of fees by operators of electronic platforms, operators of specialized electronic platforms from the person with whom a contract is concluded based on the results of an electronic procedure, a closed electronic procedure” in the absence of participant in the procurement of a special invoice, the operator of the electronic site no later than one business day from the day the customer takes the actions provided for in Parts 7 and 13 of Article 83.2 44-FZ (in terms of posting a protocol recognizing the winner of the electronic procedure as having evaded concluding a contract), sends it to such participant procurement through the hardware and software complex of the electronic platform, the requirement to transfer funds to the bank account of the relevant operator of the electronic platform.)

by debiting funds in the amount of the fee from the special account of the purchase winner. (In accordance with clause 7 of the “Rules for the collection of fees by operators of electronic platforms, operators of specialized electronic platforms from the person with whom a contract is concluded based on the results of an electronic procedure, a closed electronic procedure”, if the procurement participant has a special account, the operator of the electronic platform no later than one working day from the day the customer carries out the actions provided for in Parts 7 and 13 of Article 83.2 of 44-FZ (in terms of posting a protocol recognizing the winner of the electronic procedure as having evaded concluding a contract), send a request to the bank to write off funds in the amount of the fee in accordance with agreement between the bank and the procurement participant).

*The analysis was carried out based on data presented on the official websites of banks and electronic platforms as of October 10, 2018 (it is possible that actual conditions will differ from those given)

The topic of public procurement has not gone unnoticed by the country's top officials for many years. At the very end of 2017, further amendments were made to Federal Law-44 (FZ-504), which entered into force on July 1, 2018.

In particular, we are talking about opening special accounts, without which participation in government procurement will become impossible. In this article we will look at what a special account is, for whom it is required, and what will be credited to it.

Why do you need a special account?

At the current time, the contractor wishing to participate in the auction must provide the customer with certain security to confirm the seriousness of his intentions.

If we are talking about an open or closed auction, the security may take the form of a certain amount of money credited to an account belonging to the customer. In this case, the participant has the right to independently decide how he will contribute security.

If auctions are held in the format, they will not be accepted for consideration. The contractor is obliged to transfer the required amount of money, but to the account not of the customer, but of the ETP responsible for conducting this particular auction.

At the same time, it is expected that paper trading will be abandoned as soon as possible. It is assumed that it will be possible to buy anything under Federal Law-44 only on. As of July 1, 2018, “paper” competitions such as requests for quotes or proposals have been transferred to electronic format. And, starting from 01/01/2019, such auctions will become only electronic.

Changes are also being made to issues related to securing applications submitted for auction. Already from 08/01/2018, the contractor (supplier) who wishes to take part in electronic auctions (open, two-stage, with limited participation) is obliged to transfer money not to the buyer’s account or electronic trading platform, but to a special account opened by him independently. At the same time, you can not come to open an account at any bank, but only at the one recommended by the Government of the Russian Federation.

The main requirement for such banking structures is compliance with the same criteria that are presented to financiers who place funds received from the federal budget on their deposits.

At the same time, on April 27, 2018, the Ministry of Finance issued a special clarification according to which an open special account cannot be used to make payments under concluded contracts. At the same time, the account owner will also not be able to use the funds credited to him in order to secure an application submitted by another participant. One account - one participant.

Where can I open a special account?

In May of this year, the Government had not yet decided on a specific list of banking structures. There is reason to assume that it will not differ much from the list of banks in which operators currently open accounts and hold money transferred by participants wishing to take part in the auction. You can view the current list of banks on the UIS by going to the “Documents” section.

In March 2018, there were 62 banks on this list, including almost all of the largest banks with a developed branch network.

At the same time, the Government of the Russian Federation is working on a resolution according to which bidders will be able to use their regular accounts as special ones if they have an appropriate agreement with the bank. You can familiarize yourself with the draft Resolution on the website regulation.gov.ru, which publishes draft regulatory documents being prepared for entry into force. In order for a current account to be used as a special account, a number of additional requirements must be met:

• The bank is given the authority to block the required amount of money to secure the application.
• Money can be written off if necessary through collection. The account holder is not informed about this.

List of banks for opening a special account.

In September 2018, a list of banks was published for opening a special account into which money intended for securing applications from procurement participants under No. 44-FZ and No. 223-FZ is deposited:
1. PJSC "Sberbank of Russia"
2. PJSC VTB Bank
3. JSC Gazprombank
4. JSC Russian Agricultural Bank
5. JSC Alfa-Bank
6. PJSC "Moscow Credit Bank"
7. PJSC Bank "Financial Corporation Otkritie"
8. JSC Raiffeisenbank
9. PJSC "Rosbank"
10. JSC All-Russian Regional Development Bank
11. PJSC Promsvyazbank
12. JSC “Joint Stock Bank “Russia””
13. PJSC Bank St. Petersburg
14. PJSC "Sovcombank"
15. PJSC Russian National Commercial Bank
16. JSC “Joint-stock commercial bank “RosEvroBank””
17. JSC "OTP Bank"
18. JSC "UniCredit Bank".

How will the interaction between trading participants, banks and ETP be structured?

In accordance with the new order, each (we are talking only about the federal level for now) must conclude appropriate agreements with all banks included in the list recommended by the Government. Only after this the bank will have the right and opportunity to open special accounts for auction participants. All documents transferred between banks and must be in the form of an electronic document.

If an organization or enterprise wishes to participate in electronic trading, it must deposit in advance an amount sufficient to cover the security. As soon as the deadline for submitting applications for this auction expires, the bank blocks the required amount.

Important: at the current time, money is blocked immediately after submitting an application. In this regard, participants will experience minor changes.

As soon as the acceptance of applications ends, the ETP operator is given no more than one hour to notify banks about who is participating in the auction and what amounts are subject to blocking. The bank, in turn, is also given one hour from the moment of receiving the notification to block the specified amount.

Important: if the participant’s special account does not have the required amount on the date and time of the end of accepting applications, the application will be returned to its submitter.

If the auction is successful, the money must be unblocked; the bank is obliged to do this within one day after receiving the document from the ETP operator.

The scheme, at first glance, looks cumbersome and not the most convenient. At the same time, it is assumed that banks will charge interest on money placed in a special account at a rate determined by an agreement between the banking structure and the account owner.

How did the idea to switch to using special accounts come about?

Until recently, ETP operators kept significant amounts of money received from participants as collateral in their accounts. At the same time, operators had the right to place this money on bank deposits and receive interest for this amounting to billions per year.

No one shared the profit with the bidders, but at the same time, no fee was charged or collected for participation in the auction. The government decided to make the system more transparent and exclude ETP operators from the flow of money between participants. At the same time, operators will lose the opportunity to earn money on finances that do not belong to them.

What do trading participants get from the introduction of special accounts?

The new guarantee payment scheme gives potential suppliers both pros and cons. The first is that you can now receive a certain percentage on your money, just like for placing it on a bank deposit. If the amount blocked is decent, then the interest you can get is quite good. Plus, the money “does not leave” the account, and the time for transferring it back and forth is reduced.

The disadvantages include the possible introduction of fees for participation in auctions. The government is already preparing a corresponding resolution. It is planned to establish a maximum fee for participation in any auctions held in electronic format.

In this case, it is assumed that only the participant who is declared the winner will be required to pay. They will charge him an amount equal to 1% of the NMCC. There are no plans to introduce a participation fee in excess of 5,000 rubles. If the auction participants are small businesses or non-profit organizations, then the participation fee will not exceed 2,000 rubles.

Special bank account: main types

The bank can open special accounts for legal entities and citizens (including those who are business entities) for them to carry out certain types of transactions.

The types of special bank accounts according to their intended purpose include accounts (clause 2.8 of the Bank of Russia instructions “On opening and closing bank accounts” dated May 30, 2014 No. 153-I):

• payment agent (including banking agent) or subagent;
• payment system guarantee fund;
• nominal;
• escrow;
• collateral;
• debtor, etc.

This list is not closed and may be supplemented by special legislation. For example, in Art. 201.8-2 of the Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ talks about a special bank account for financing the construction of an unfinished construction project, and in Part 10 of Art. 44 of the Law “On the Contract System...” dated 04/05/2013 No. 44-FZ on a special account opened to secure applications submitted to participate in electronic competitive procedures.

Depending on the placement modes and the possibility of spending funds, special accounts can be classified (according to the order of the Ministry of Agriculture of the Russian Federation dated June 13, 2001 No. 654):

• for letters of credit;
• check books;
• deposit accounts;
• other accounts (for example, a special account for financing capital investments, etc.).

Debtor's special account

Special account of the paying agent and special account of the supplier

The special account of the paying agent is intended for the cumulation of the money supply received in the form of cash from payers by the paying agent, and for him to carry out the necessary settlement transactions (clauses 14, 15 of Article 4 of the Law “On Activities for Accepting Payments...” dated 06/03/2009 No. 103- Federal Law).

Failure of funds to be credited by the paying agent to such a special account is qualified as an administrative offense (Clause 2 of Article 15.1 of the Code of the Russian Federation on Administrative Offences).

A special account for the supplier is opened to accommodate finance received by the supplier through a payment agent who accepts payments from individuals. The supplier is authorized to accept the mentioned funds only into such a special account from which he can subsequently transfer them to his other accounts (Clause 18, Article 4 of Law No. 103).

So, a separate account designed to separate a certain amount of money from the account holder’s other finances is a special bank account. In this case, the grounds for such differentiation can be distinguished depending on:

• from the purposes of subsequent use of the amounts placed on such a special account;
• rights of the owner of a special account to the funds placed.