Defense order transfers money to a special account. State defense order

The organization has opened a special account for the state defense order. How long after the execution of the contract should the special account be closed? And also on the issue of settlements with suppliers. Can we transfer money to them to a regular bank account for purchased goods?

Answer

The deadline for closing a special account is not established by law, the organization has the right to do this at any time convenient for it.

The procedure for opening and closing a special account within the SDO in commercial bank is similar to the procedure for opening and closing a regular current account (, Instructions of the Central Bank of the Russian Federation No. 153-I).

The opening of an account with the Treasury is regulated by the Order of the Treasury.

Money from a special account can be sent exclusively for the purposes of the state defense order, as well as for the purposes listed in Art. 8.3 and part 3 of Art. 8.4 of the Law on SDO. As the Ministry of Defense explains in clause 5 of the clarification (http://mil.ru/files/morf/instr.pdf), the write-off Money to other bank accounts is allowed only in the cases listed in Art. 8.3 of the Law.

In particular, it is possible to pay taxes from a special account, as well as salaries, subject to the simultaneous payment of insurance premiums. This allows paragraph 3 of Art. 8.4 of the Law on SDO.

In addition, funds can be used to pay for other expenses in the amount of no more than three million rubles per month.

Other expenses include all cost transactions, with the exception of transactions that are not permitted by virtue of Law No. 275-FZ. These costs should be directly related to the execution of the state defense order.

Additionally, see the explanations posted on the website of the Ministry of Defense: http://mil.ru/files/morf/instr.pdf (question No. 15).

Justification

FEDERAL LAW OF December 29, 2012 No. 275-FZ "On the state defense order"

« Article 8.3. Separate account mode

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

1) write-off of funds only if the identifier of the state contract 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 premiums in Pension Fund Russian Federation, Foundation social insurance Russian Federation, Federal fund compulsory health insurance;

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

c) transfer of profits in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and submission to the authorized bank of an act of acceptance and transfer of goods (act of work performed, services rendered);

d) transfers by the head performer of funds in case of partial execution of the state contract, if the result of such partial execution is the goods accepted by the state customer, in the amount agreed with the state customer and does not exceed the profit to be applied by the state customer as part of the price of the product in the manner established By the Government of the Russian Federation to determine the initial (maximum) price of a state contract or the price of a state contract concluded with a single prime contractor;

e) settlements with foreign performers participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanying transaction is drawn up by the lead contractor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead contractor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;

f) transfers of funds aimed at reimbursement (compensation) after the execution of a state contract, a contract within the price of a state contract, a contract incurred by the head performer, performer at the expense of own funds(with the exception of funds held in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of a state defense order, subject to confirmation by the head contractor, the performer of the validity of the actual costs associated with the formation of such a stock, after execution of the state contract, contract and submission by the head executor, the executor to the authorized bank of the act of acceptance and transfer of goods (act of work performed, services rendered);

g) performing permitted operations in accordance with clauses 2, 3, 9 and 10 of Article 8.4 of this Federal law;

h) payment of other expenses in the amount of not more than three million rubles per month; *

Article 8.4. Operations, the performance of which on a separate account is not allowed

The following operations are not allowed on a separate account:

3) the issuance of funds to individuals, with the exception of wages, subject to the simultaneous payment of the relevant taxes and insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund; * ".

JSB RUSSIA JSC provides banking support for settlements between all participants in the state defense order by opening separate bank accounts.

In accordance with the Order of the Government of the Russian Federation No. 1702-r dated 01.09.2015. JSC "AB" RUSSIA "( General license Bank of Russia No. 328) was approved as an authorized credit institution that meets the criteria of Article 8.1 of the Federal Law of December 29, 2012. No. 275-FZ as amended by Federal Law dated June 29, 2015. No. 159-FZ "On the State Defense Order".

1. Provide a complete package of documents (standard list of documents with mandatory additional documents) at any convenient branch of the Bank at your location.
2. Conclude a banking support agreement with the Lead Contractor / Contractor to open separate bank accounts for the purpose of fulfilling the state defense order.

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 expenditure transactions is closed? But this closed list does not provide for the costs of settlement and cash services.

Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and the requirement set by 275-FZ for free banking support, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From a special or from a settlement?

And can these costs be attributed to the prime cost of the state defense order? And if to an authorized bank bailiff brings performance list, which provides for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, in violation of the federal legislation on enforcement proceedings, or is it obliged to execute the document, in violation of the legislation on the state defense order? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones.

Who knows. Tell us in what sequence you need to act! We received a letter from the Ministry of Defense (the contract was concluded on 04/29/15), where they wrote the identifier of our contract and asked to open a special account (it was not written to open an account with Sberbank). Now in the process of negotiations with the bank to open an account.

We want to open in Sberbank, at first we wanted to go to VTB, but they do not open such accounts there, although VTB is on the list of banks authorized by the Ministry of Defense on the Bank of Russia website. I also called the Ministry of Defense and consulted and this is what they said: - if the contract was concluded after 07/01/15, then you need to open an account and get a 100% identifier; - if before 07/01/15 - then how will the Ministry of Defense decide.

To find out and to get an identifier, you need to write a letter in free form, they say they have entered into such and such a contract, please clarify the need to open a special account and assign an identifier to the contract.

Payments of taxes and compensation of expenses to employees are also allowed. But for monopolists-subcontractors who do not want to conclude a contract, fines are introduced.

According to the deputy head of the department of transaction VTB business Elena Zulina, the amendments "are expected and constructive." Many executors of the state defense order were concerned with the issues of reimbursement of expenses for the formation of stocks of materials and components at their own expense, including for products with a long production cycle.

There were many questions about the procedure for transferring profits in case of partial execution of the state contract, about compensation travel expenses, on repayment of interest on loans.

According to Oleg Melnikov, head of the department for banking support of Gazprombank's contracts, last year's amendments to the law on the state defense order caused a violent reaction from the industry, but thanks to the actions of the Ministry of Defense and banks, it was possible to establish a dialogue and a unified information system (UIS GOZ), which consolidates information on settlements, is functioning successfully today. ...

Law No. 275-FZ of December 29, 2012. toughened the requirements for the placement of a state defense order, as well as for settlements between the parties to such a contract. All settlements must be made exclusively through special bank accounts (SBS) operating in general regime... You can open it not in every bank, but only in an authorized banking organization... In this article, we will consider the features of booking special accounts, as well as the requirements for monetary transactions under the state defense order.

Special account for the state defense order

A special settlement account for a state defense order is a special account in an authorized banking organization opened by a prime contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of settlements for the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget funds by the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. Today they meet the established requirements:

1. PJSC "Bank" Saint-Petersburg".
2. JSC JSCB NOVIKOMBANK.
3. PJSC "Sberbank".
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC “AB“ RUSSIA ”.
7. JSC "Rosselkhozbank".

Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order. For example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (PSRN and TIN, form of ownership), indicate the identifier of the state contract, enter the number mobile phone and email address. Within 5 working days, you must confirm the procedure for opening a special account in a bank branch by submitting a full package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the account of the state defense order, and return the funds received to the senders.

And when VTB makes a reservation of the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract.

Special accounts for the state defense order, how to spend money

A special regime has been established for settlements to secure the defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic guidelines are as follows:

1. The contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the fulfillment of a state defense contract.
2. Spending target money is carried out only with the indication of the identifier of the state contract (GCI). The GCI should be indicated in the order ( payment order, application for cash expense, etc.) for write-off.
3. The write-off is carried out only to special accounts for the defense order, therefore, all contract participants must have such accounts open. There are exceptions to clauses. a-z h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
4. The Bank has the right to suspend operations on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).
5. The closure of an account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) about the execution of the state contract.

What operations are prohibited

A wide list of prohibited operations on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements for loans and borrowings held by the contractor for the organization. Also, earmarked funds cannot be lent or invested in authorized capital third party firm.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of the defense order cannot be donated or transferred to charitable foundations or individuals.

Purchase foreign currency, precious metals or valuable papers is also illegal. But to place targeted funds on deposit it is possible, but the deposit must be opened in the same authorized bank and on condition that the interest from the turnover of money will be credited to this special account.

Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues

Can the executing organization independently replenish the special account?

Maybe. An organization needs to replenish an account with its own money in case of settlements with an authorized bank for servicing this special account.

Spend targeted money on banking service it is forbidden.

The performer has enforcement proceedings... Can a bank write off funds from a special account under a writ of execution?

If the recoverer is the state, then the writ of execution will be satisfied (subparagraph In paragraph 9 of Article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.

A hired specialist requires compensation for the cost of renting a dwelling, is it possible to pay with targeted funds from the state defense order?

No. Payment of travel and accommodation for employees with funds to secure such a contract is unacceptable (paragraphs.

Funds within the framework of the state defense order through cash expenses

B p. 3 of Art. 8.4 of Law No. 275-FZ).

Article 8.3. Separate account mode

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

1) write-off of funds only if the identifier of the state contract 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 obligatory payments to budget system Of the Russian Federation, established by the legislation of the Russian Federation;

(as amended by Federal Law of 03.07.2016 N 317-FZ)

(see text in previous)

b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to 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 upon by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and submission to the authorized bank of an act of acceptance and transfer of goods (act of work performed, services rendered);

d) transfers by the head performer of funds in case of partial execution of the state contract, if the result of such partial execution is the products accepted by the state customer, in the amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of products in the set by the Government Of the Russian Federation to determine the initial (maximum) price of a state contract or the price of a state contract concluded with a single prime contractor. The state customer notifies the authorized bank of the agreed amount of profit to be transferred by the head contractor in case of partial execution of the state contract. notifications are determined by the state customer;

(items "g" as amended by

Special account for the state defense order in the bank - what is it

Federal Law of 03.07.2016 N 317-FZ)

(see text in previous)

e) settlements with foreign performers participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanying transaction is compiled by the lead contractor, agreed and submitted by the state customer to the authorized bank, in which a separate account is opened by the lead contractor. drawing up, approval and submission to the authorized bank of the specified list is determined by the state customer;

f) transfer of funds in the amount agreed upon by the parties at the conclusion of the state contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the state contract incurred by the head contractor at his own expense (except for funds on separate accounts) of the costs of forming stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to confirmation by the head contractor of the validity of the actual costs associated with the formation of such a stock;

(Clause "e" as amended by Federal Law of 03.07.2016 N 317-FZ)

(see text in previous)

f.1) transfers of funds in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) after the execution of the contract within the contract price incurred by the contractor at his own expense (except for funds in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock, after the execution of the contract and the submission by the contractor to the authorized bank of an act of acceptance and transfer of goods ( certificate of completion of work, services rendered);

"E.1" was introduced by Federal Law of 03.07.2016 N 317-FZ)

f.2) transfer of funds in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) within the contract price incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components required for the manufacture of products with a long technological production cycle in order to fulfill the state defense order, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock;

(Clause "e.2" was introduced by Federal Law of 03.07.2016 N 317-FZ)

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

h) payment by the head contractor of expenses in the amount of not more than five million rubles a month and payment by the contractor of expenses in the amount of not more than three million rubles a month;

(clauses "z" as amended by Federal Law dated July 29, 2017 N 237-FZ)

(see text in previous)

2. Separate accounts of the head performer, performers provided for by this Federal Law, shall be closed by the head performer, performers after the authorized bank receives from the state customer a notice of the execution of the state contract. The requirements provided for in part 1 of this article do not apply to operations to write off funds from a separate account when it is closed.

Working with special accounts. State defense order how to close a special account

Gazprombank and VTB 24, along with VTB, Sberbank and Rosselkhozbank, will be included in the system of authorized banks under the new law on control of state defense order funds.

“The law defines the criteria for such a bank: direct or indirect participation of the state in the amount of 50 percent or more, authorized capital of 100 billion rubles and an extensive network.

Do we need to worry about this type of account? Most often this type account used when both parties to the transaction have mutually exclusive requirements or temporary material terms of the transaction. For example, if the property is mortgaged, the seller has difficulty servicing his loan and is in arrears. Another example is the case when there is a trial over property, there is a court decision, but it has not entered into force, and the parties want to bind a preliminary contract.

For this purpose, a tripartite agreement has been concluded between the Seller, the Buyer and the Bank. The most important thing in this type of contract. FORMULATION OF FORMULATIONS For disposal of blocked money in order to avoid subjectivity and disputes between the parties; FOR INDICATING PERIOD OF VALIDITY to meet the conditions; DETERMINING the consequences when conditions are not met within the specified time frame. The appeal to such an account is carried out at the discretion of the intermediary in the transaction or the lawyers of the parties.

Shevtsova noted that for each state contract, a separate special account will be opened, from which money cannot be directed for purposes not provided for by the contract.

The creation of a system of banks authorized to work with the state defense order is designed to guarantee the targeted execution of payments under military contracts.

Earlier, as part of the military department, a special department was organized to monitor financial flows allocated for the state defense order.

How to withdraw money from a special account for a state defense order

yes, you can pay up to 3 million a month from a separate account to a current account. But here, I think, you need to understand whether it is profitable for you to use this limit only for purchase. Perhaps you have other overhead costs (rent, travel expenses, fare etc.). Ivan. From experience. Performers of the second level. The authorized bank is Sberbank.

We already have 10 special accounts. Within 3 ml.

Devastating Special Account

2. The collapse of real production through financial manipulation of special accounts and money on them. For example, profits are blocked on special accounts until the head contractor fulfills the contract (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 enterprises of all forms of ownership, all industries), development is excluded.

Banking support of the state defense order

documents that are the basis for making payments. Providing information on transactions from a separate account; committing other actions provided by law, regulations Bank of Russia and other regulatory legal acts RF. Gazprombank ( Joint-stock company) is an authorized bank to support the state defense order and provides the Lead Executors and Executors with a full range of services provided for by the Federal Law.

Bank GPB (JSC) provides clients - participants in the state defense order with the service of reserving a separate account number to be indicated in the concluded contracts.

State defense order: special account and settlement

Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and the requirement set by 275-FZ for free banking support, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order?

And, if the bailiff brings a writ of execution to the authorized bank, providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones.

Scheduled advance

Over the past three years, its share in total production increased by 10% and reached 63%. As of September 2015, the volume of state defense order placement amounted to 94%. Enterprises were advanced by 74% of the plan.

And this is against the backdrop of rather complex economic developments. Moreover, despite the sanctions, we retained our second place in the world after the United States in terms of military exports. - To compete adequately 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.

Money in the bank, or How to work for executors of the state defense order

The fact is that, in addition to endowing the Ministry of Defense of the Russian Federation, the Federal Antimonopoly Service of Russia and Rosfinmonitoring with new control functions in the area of ​​SDO execution, banks were involved in the mandatory control process. As of January 2017, nine banks are authorized to provide banking support and settlements on SDOs.

All of them are controlled by the state in one way or another.

In the form of an account number for implementation banking operations by a special identifier, then write it down in the contract and immediately after signing rush to the bank, as a rule, MO loves VTB and Sberbank, they will give you papers, give you a list that needs to be notarized, when you fill out everything, you will need to come to CEO and then wait another week. If you have any difficulties

At the same time, separate accounts already opened with VTB are actively used and cases when an account was opened, but the enterprise could not carry out transactions on it, was not noted, says Zulina. According to Deputy Defense Minister Tatyana Shevtsova, in seven months of work of a single information system settlements created according to Law 275-FZ, more than 895.6 billion rubles were received on the special accounts of the executors of the state defense order under 5500 contracts. According to the director of one of the enterprises of the arms industry for the Ground Forces, the paralysis due to the new law did not really occur, but serious difficulties arose due to the inability to finance the necessary, but not falling under the norms of the law, expenses.

Clumsy work

Without these numbers, it is impossible to make settlements with counterparties through special accounts in authorized banks. Since the production cycle for the manufacture of defense industry products can take several months, and there is no way to pay for the supply of components (and, accordingly, to receive them) from September 1, many enterprises have a real danger of disrupting the implementation of the state defense order. In addition, there are still no approved registers of industrial cooperation, although they are fundamental documents, without which it is impossible to work within the framework of the amended law. The fact is that, in addition to endowing the Ministry of Defense of the Russian Federation, the Federal Antimonopoly Service of Russia and Rosfinmonitoring with new control functions in the implementation of the state defense order, banks were involved in the mandatory control process. As of January 2017, nine banks are authorized to provide banking support and settlements on SDOs. All of them are controlled by the state in one way or another.

Attention!

State defense order how to close a special account

Ilya. yes, you can pay up to 3 million a month from a separate account to a current account. But here, I think, you need to understand whether it is profitable for you to use this limit only for purchase. Perhaps you have other overhead costs (rent, travel expenses, transportation costs, etc.). Ivan. From experience. Performers of the second level. The authorized bank is Sberbank. We already have 10 special accounts. Within 3 ml.

Contradictions in 275-FZ on the state defense order

OI] is intended for settlements carried out within the framework of the accompanying contract. " Those. for operations under one contract with one counterparty. This condition supposedly forces us to open a new separate account for each contractor with whom we will work within the SDO, and, consequently, to conclude such an excellent agreement with the bank for each account. And now we just psychologically prepared 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 performers included in the cooperation of the head contractor during the execution of the contract are carried out through the Account and separate accounts of the performers"

For whom is the new law written?

Here is some of them. According to 275-FZ, the rights of the state customer infringe on the rights of the prime contractor, since they increase the budget allocations to the state customer at the expense of income from fines received, penalties from executors in case they violate the law on the state defense order. This contradicts the foundations of the civil legislation of the Russian Federation, since none of the parties to the state contract should receive financial privileges at the expense of the other party. There are a lot of questions about banks.

Devastating Special Account

2. The collapse of real production through financial manipulation of special accounts and money on them. For example, profits are blocked on special accounts until the head contractor fulfills the contract (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 enterprises of all forms of ownership, all industries), development is excluded.

State defense order: special account and settlement

Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and the requirement set by 275-FZ for free banking support, representatives of authorized banks have already named the cost of making a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order? And, if the bailiff brings a writ of execution to the authorized bank, providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones.

State Defense Order: QUESTIONS and ANSWERS

we publish as a short summary of the discussion. - Questions can be sent to us at the contacts listed on the website of the Ministry of Defense of the Russian Federation in the section of the Department for Financial Monitoring of the State Defense Order of the Ministry of Defense of the Russian Federation. Also for requests on the site there is hot line financial monitoring of the state defense order. In addition, you can send your questions through the magazine "New Defense Order" (LLC "Difance Media"). Answers to questions and appeals are provided in the form of an explanation, within the time limits established by the Federal Law of May 02, 2006 No.

Settlement and cash services

1.the funds are credited to the account in foreign currency when the account number and the name of the recipient specified in the payment document coincide with the corresponding details legal entity, individual entrepreneur and an individual who is engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - a client of the Bank;

Saratov industrialists demand the abolition of the law on state defense orders

Now the majority of enterprises with a state defense order exceeding 70% have stopped their investment programs and the purchase of parts, ”Stavitsky said. In his opinion, according to this law any enterprise and any contractor will be punished "one-stop-shop", because it cannot be fulfilled. “It is impossible to remake it, you need to cancel it.

Need to create new law and test it at the enterprises ",

The practice of applying the Federal Law of No. 275-FZ "On the State Defense Order"

And C is the assembly. _________________ Question 1. Is it possible to purchase B, which we use for different products (within the framework of different government contracts), through a single contract? How to determine the cost of resources that we use in the execution of a contract (electricity, rent of premises, wages of workers) when we simultaneously work under several contracts. How to determine how much light was spent on a particular contract ?! Likewise for equipment (laboratory, instrument) common to many government contracts. They twirled something like that. Question 1. Hardware is a very broad concept, it includes nails and scissors.

What trump cards does Barnaultransmash have today? - In our case, import substitution and the state defense order (GOZ) are linked. Now Barnaultransmash has a stable, secured defense order. But the implementation of the state defense order has its own peculiarities: from September 1, 2015, we have to work on special accounts. Not all enterprises were ready for a new financial scheme... Probably some kind of transitional period was required. - From September 1, 2015, in accordance with Law No. 275-FZ (“On the State Defense Order.” - Approx.

Taking into account the above provisions of Law No. 275-FZ, a subcontractor organization, which is included in the cooperation of the head contractor for the implementation of the state procurement order, is obliged to conclude an agreement on banking support and opening a special account in an authorized bank chosen by the head contractor. Therefore, she is not entitled to open a special account in another bank, except for the one specified in the contract with the contractor and his notification.

Is the bank entitled to refuse the organization to open an account?

The Organization (Contractor) faced a situation when the Authorized Bank refused to open a special account on the grounds that, in the opinion of the bank, the Company was conducting suspicious and dubious transactions aimed at legalizing (laundering) proceeds from crime. Let's figure out if the bank is right?

According to Art. 11 of the Tax Code of the Russian Federation accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement. In this case, the Bank is obliged to conclude a bank account agreement with a client who has applied with a proposal to open an account on the conditions announced by the bank for opening accounts of this type that meet the requirements, prescribed by law or the banking rules established in accordance with it (clause 2 of article 846 of the Civil Code of the Russian Federation).

In accordance with paragraph 2 of Art. 8 of Law No. 275-FZ, the Contractor shall conclude an agreement on banking support with an authorized bank chosen by the head contractor (subparagraph 2 of paragraph 2 of article 8 of Law No. 275). In addition, the Contractor notifies (before the conclusion of contracts) other contractors about the need to conclude with an authorized bank, chosen by the head contractor, an agreement on banking support (clause 3, clause 2, article 8 of Law No. 275-FZ).

In turn, the authorized bank is obliged to conclude agreements on banking support with the head executor, the executor and open separate accounts for them (subparagraph 1 of paragraph 2 of article 8.2 of Law No. 275-FZ). In this case, a separate account is an account opened for the head contractor, the contractor in an authorized bank for making settlements for the state defense order (clause 10 of article 3 of the Federal Law of Law No. 275-FZ). Therefore, the Executing Organization is obliged to open a special account with an authorized bank by Law No. 275-FZ.

According to par. 2 p. 2 art. 846 of the Civil Code of the Russian Federation, the Bank does not have the right to refuse to open an account, the performance of the relevant operations on which is provided for by law.

However, it should be borne in mind that the credit institution (bank) has the right to refuse to conclude a bank account (deposit) agreement in accordance with the internal control rules of the credit institution if it suspects that the purpose of concluding such an agreement, pursuant to which an account is opened , is the commission of transactions for the purpose of legalization (laundering) of proceeds from crime, or the financing of terrorism (clause 5.2 of article 7 of the Federal Law of 07.08.2001 No. 115-FZ "On Counteracting the Legalization (Laundering) of Criminally Obtained Incomes, and Financing of Terrorism "hereinafter Law No. 115-FZ).

According to clause 6.2 of Ch. 6 "Regulations on the requirements for the rules of internal control of a credit institution in order to counter the legalization (laundering) of proceeds from crime and the financing of terrorism" (approved by the Bank of Russia 02.03.2012 No. 375-P), (hereinafter - Regulation No. 375-P ), factors individually or in aggregate influencing the adoption of such a decision by a credit institution may be the following circumstances:

A legal entity has an authorized capital equal to or slightly exceeding minimum size of the authorized capital established by law ((subparagraph "a" of clause 6.2 of Regulation No. 375-P.

Less than six months have passed since the date of registration of the legal entity (subparagraph "b", paragraph 6.2 of Regulation No. 375-P);

According to the data tax service the address of mass registration is indicated as the legal address of the legal entity (subparagraphs "c", clause 6.2 of Regulation No. 375-P).

Absence at the address of a legal entity specified in the unified state register of legal entities, a body or a representative of a legal entity ("g" clause 6.2 of Regulation No. 375-P);

One and the same individual is the founder (participant) of a legal entity, its head and) maintains accounting(subparagraph "d", paragraph 6.2 of the Regulation No. 375-P);

There is information from the Bank of Russia that in relation to the Organization it was revealed that non-residents owe a debt under contracts for which the Organization closed the passports of transactions in connection with their transfer to another authorized bank for servicing (clauses "f", "clause 6.2 of Regulation No. 375 -NS);

With regard to the legal entity, there is a decision of the interdepartmental coordinating body that carries out the functions of countering the financing of terrorism, on the freezing (blocking) of funds or other property (clauses "and" clause 6.2 of Regulation No. 375-P);

Other factors independently determined by the credit institution (subparagraph "k" of paragraph 6.2 of Regulation No. 375-P.

Considering the above, despite the fact that the opening of a special account by the Contractor as part of the execution of the state defense order is provided for by law, the credit institution has the right to refuse to conclude a bank account agreement in accordance with the rules of internal control of the credit institution, if there is reason to believe that the Organization is performing operations directed for the legalization (laundering) of proceeds from crime, or the financing of terrorism.

However, upon receipt of a refusal, the Executing Organization has the right to go to court, and it is possible that judicial authorities, in case of failure to prove the existence of grounds for opening a bank account, provided for in clause 5.2 of Art. 7 of Law No. 115-FZ, will side with the Organization and recognize the bank's actions as unlawful (Decision Arbitration court Nizhny Novgorod region from 14.10.2016, Resolution of the First Arbitration appellate court of December 22, 2016, Resolution of the Arbitration Court of the Volgo-Vyatka District of April 19, 2017 No. F01-878 / 2017 in case No. A43-15183 / 2016).

Thus, the Supreme Court of the Russian Federation, considering a similar situation in its Decision No. 301-ES17-10939 dated 25.08.2017 in case No. money laundering operations, when considering in court a case challenging the refusal to open an account, the bank must confirm and prove that such suspicions were reasonable at the time of the refusal to open an account. In addition, the court drew attention to the fact that the funds from federal budget, aimed at the execution of the state defense order, cannot by their legal nature be the proceeds of crime.

Thus, taking into account the above, in order to refuse to open an account for a bank, only suspicions about the possible commission by the client of an operation to legalize the proceeds of crime are sufficient. However, if the Organization goes to court, the bank will have to confirm and prove that such suspicions were reasonable at the time of the refusal to open an account.

Is the Implementing Organization entitled to transfer money to the supplier from its special account to its checking account?

In this situation, the Executing Organization, included in the cooperation of the lead contractor as part of the execution of the state defense order, concluded ordinary contract supplies for the purchase of materials that will later be used by it for the execution of the state defense order. The amount of the contract is 400,000 rubles. and the supplier does not have a special account with an authorized bank. How to be?

In accordance with clause 6, clause 1 and clause 6, clause 2 of article 8 of Law No. 275-FZ, the head performer and performers determine in contracts concluded with other performers, a prerequisite for making settlements under such contracts using for each contract a separate account opened with an authorized bank chosen by the head contractor.

At the same time, before the conclusion of the contract, the performers included in the cooperation of the head contractor must be notified of the need to conclude with an authorized bank, chosen by the head performer, an agreement on banking support (subparagraph 3 of paragraph 1 and paragraph 3 of paragraph 2 of article 8 of Law No. 275-FZ).

When executing the state defense order, the main contractor and executors for the state defense order use for settlements under the contract only separate accounts opened by the contractors with whom contracts have been concluded in an authorized bank (subparagraphs 7 of paragraph 1 and subparagraphs 7 of paragraph 2 of article 8 of Law No. 275-FZ).

In accordance with paragraphs. "H" clause 2, part 1 of Art. 8.3 of Law No. 275-FZ, the mode of use of a separate account provides for the write-off of funds only to a separate account, with the exception of the write-off of funds from such an account to other bank accounts for the purpose, in particular, of payment by the head contractor of expenses in the amount of not more than five million rubles per month and payment the executor of expenses in the amount of not more than three million rubles per month.

Since it is possible to write off funds from a separate account of the contractor to other bank accounts in order to pay other expenses in the amount of no more than three million rubles per month, and in the issue under consideration it comes about the amount of 400,000 rubles., the Executing Organization, carrying out activities within the SDO, has the right to transfer money to the supplier from its special account to its current account.

We transfer an advance payment to employees from a special account

In accordance with paragraphs. "G" clause 1 of Art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for the commission of permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Art. 8.4 of Law No. 275-FZ.

Moreover, according to paragraphs. "A" clause 3 of Art. 8.4 of Law No. 275-FZ on a separate account is not allowed, in particular, transactions in the form of transfer (issuance) of funds to individuals, with the exception of wages, subject to the simultaneous payment of relevant taxes, insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund Russian Federation, Federal Compulsory Health Insurance Fund.

In accordance with paragraph 1 of Art. 8.2 of Law No. 275-FZ, the authorized bank, in particular, has the right to: request from the head executor, the executor the documents and information provided for by this Federal Law (clause 1, clause 1 of article 8.2 of Law No. 275-FZ); monitor orders in the manner prescribed by Art. 8.5 of Law No. 275-FZ (subparagraph 4 of clause 1 of article 8.2 of Law No. 275-FZ).

When accepting an order for execution, the authorized bank controls: in particular, the compliance of the purpose of the payment specified in the order with the content of the documents submitted by the owner of the separate account and which are the basis for drawing up the order (subparagraph 3 of paragraph 1 of article 8.5 of Law No. 275-FZ), as well as compliance with the regime for using a separate account, established by law No. 275-FZ (subparagraph 4 of paragraph 1 of article 8.5 of the Law No. 275-FZ).

At the same time, when transferring the salary, including for the first half of the month (advance), the Executing Organization must provide the authorized bank with payroll (another form of primary accounting records on labor accounting and remuneration established by the legislation of the Russian Federation on accounting), on the basis of which the executor made an order to transfer funds (Letter of the Bank of Russia dated 02.12.2015 No. 12-1-5 / 2822, dated 14.12.2016 No. 12- 1-5 / 2793).

It should be added that paragraph 3 of Art. 8.4 of Law No. 275-FZ regulates the procedure for transferring (issuing) funds from a separate account to individuals and cannot regulate the procedure for transferring, in particular, income tax individuals(Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948).

Russian organizations from which the taxpayer received the income specified in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, are obliged to calculate, withhold from the taxpayer and pay personal income tax, taking into account the peculiarities provided for by Art. 226 of the Tax Code of the Russian Federation (clause 1 of Article 226 of the Tax Code of the Russian Federation). In this case, the date of the actual receipt by the taxpayer of income in the form of labor remuneration is the last day of the month for which the income was accrued to him (clause 3 of article 226 of the Tax Code of the Russian Federation).

Calculation of tax amounts is made by tax agents on the date of actual receipt of income, in this case, regarding the payment of salary - on the last day of the month (subparagraph 1 of paragraph 1 of article 223 of the Tax Code of the Russian Federation, paragraph 3 of article 226 of the Tax Code of the Russian Federation).

Therefore, taking into account the above, the tax agent on the last day of the month for which the taxpayer was accrued income in the form of wages, produces calculation of personal income tax and not how can not do it earlier.

In this regard, before the end of the month, it is impossible to determine the income received in the form of monthly wages and to calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948).

Thus, the Contractor Organization, when paying the salary for the first half of the month, must submit to the authorized bank the payroll (another form of primary accounting documentation for labor accounting and remuneration established by the legislation of the Russian Federation on accounting), on the basis of which the contractor has drawn up an order on transfer of funds.

However, at the same time, along with the order for the advance, the Organization should not provide orders for payment of personal income tax as a tax agent, because before the end of the month, it is impossible to determine the income received in the form of monthly wages and calculate the tax to be withheld and transferred to the budget.

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 Fund of Compulsory Medical Insurance and other compulsory payments to the budgetary system of the Russian Federation, established by the legislation of the Russian Federation;

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

b.1) payment of expenses for electrical energy(capacity) supplied at prices calculated in accordance with the procedure established by the legislation of the Russian Federation;

C) the transfer of profits in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and submission to the authorized bank of an act of acceptance and transfer of goods (act of work performed, services rendered);

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

(see text in previous edition)

E) settlements with foreign performers participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanying transaction is drawn up by the lead contractor, agreed upon and submitted by the state customer to the authorized bank in which a separate account is opened by the lead contractor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;

E) transfer of funds in the amount agreed upon by the parties at the conclusion of the state contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the state contract incurred by the head contractor at his own expense (except for funds held in separate accounts) of expenses for the 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;

(see text in previous edition)

E.1) transfers of funds in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) after the execution of the contract within the contract price incurred by the contractor at his own expense (except for funds in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock, after the execution of the contract and the submission by the contractor to the authorized bank of an act of acceptance and transfer of goods ( certificate of work performed, services rendered);

E.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 contract price incurred by the contractor at his own expense (except for funds on separate accounts) for the formation of the stock 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, provided that the contractor confirms the validity of the actual costs associated with the formation of such a stock;

What funds should the company use to pay the bank's commission? Apparently, exclusively from their own. Then from what account? From a special or from a settlement? And can these costs be attributed to the prime cost of the state defense order? And, if the bailiff brings a writ of execution to the authorized bank, providing for the direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute it, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, while violating the legislation on the state defense order ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones. What should the bank and the client enterprise do in this situation? This is just special case future law enforcement practice requiring clarification.

Special accounts for the state defense order how to spend money

• collection of the required package of documents;
• filling out a card with all the necessary signatures;
• certification of papers in accordance with the established rules;
• submission of all documents and a correctly completed application.

To open a special account for the state defense order, banks must meet a number of requirements. After all necessary documents the bank examines the application and makes an appropriate decision.
In case of a positive answer, both parties conclude an agreement on opening a special account.

How not to be mistaken when working with a special account for the state defense order

AttentionHow to open a special account correctly Opening a special account for the state defense order is possible in banks that meet a number of specific requirements:

• ownership of capital of at least 100 billion rubles in total turnover;
• the share of the authorized capital is at least 50%;
• the work of the bank is absolutely legal and has supporting documents in the form of an issued license, as well as approval from the state;
• awareness of the implementation of activities that have secret developments;
• absence special requirements to open an account.

The above conditions are mandatory for the registration of the procedure. Therefore, before opening a special account, you must thoroughly familiarize yourself with all the conditions of the bank regarding this issue.

Important The state defense order has serious requirements for opening a bank account for the further spending of the transferred funds in accordance with the intended purpose. In case of violation of the conditions presented, the following penalties are provided:

• failure to perform work or services rendered implies the imposition of a fine in the amount of one million rubles in accordance with Article 15.14;
• the use of the presented funds not for their intended purpose in the amount of 5–25% of the amount allocated by the state to ensure the state defense order;
• improper conduct of activities for expenses from a special account requires payment of a fine in the amount of 500-1,000,000 rubles.

The above violations are a gross violation of the law, therefore their observance is inviolable for the implementation of the correct legal relationship between the contractor, the customer and the state.

InfoLaw No. 275-FZ dated December 29, 2012. toughened the requirements for the placement of a state defense order, as well as for settlements between the parties to such a contract. All settlements must be carried out exclusively through special bank accounts (SBS) operating in a general mode.
You can open it not in every bank, but only in an authorized banking organization. In the article, we will consider the features of the reservation of special accounts, as well as the requirements for monetary transactions under the state defense order.
Special account for the state defense order A special current account for the state defense order is a special account in an authorized banking organization opened by the head contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order.

What is a special account for the state defense order

• What operations are prohibited to carry out A wide list of prohibited operations on special accounts for defense orders has been established (Art. 8.4 of Law No. 275-FZ). These include settlements for loans and borrowings held by the contractor for the organization.

  Money for the fulfillment of the defense order cannot be donated or transferred to charitable foundations or individuals. Buying foreign currency, precious metals or securities is also illegal.

1. Spending target money is carried out only with the indication of the identifier of the state contract (GCI).

   Special account for the state defense order in the bank - what is it

   The GCI should be indicated in the order (payment order, application for cash expense, etc.) for writing off.

2. The write-off is carried out only to special accounts for the defense order, therefore, all contract participants must have such accounts open.
   There are exceptions to clauses. a-z h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
3. The bank has the right to suspend operations on special accounts to collect fines, penalties, penalties and other sanctions (Art.

Law No. 275-FZ of December 29, 2012. toughened the requirements for the placement of a state defense order, as well as for settlements between the parties to such a contract. All settlements must be carried out exclusively through special bank accounts (SBS) operating in a general mode. You can open it not in every bank, but only in an authorized banking organization. In the article, we will consider the features of the reservation of special accounts, as well as the requirements for monetary transactions under the state defense order.

Special account for the state defense order

A special settlement account for a state defense order is a special account in an authorized banking organization opened by a prime contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of settlements for the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget funds by the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. Today they meet the established requirements:

1. PJSC "Bank" Saint-Petersburg".
2. JSC JSCB NOVIKOMBANK.
3. PJSC "Sberbank".
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC “AB“ RUSSIA ”.
7. JSC "Rosselkhozbank".

Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order.

10 important nuances of working with special accounts

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 e-mail address. Within 5 working days, you must confirm the procedure for opening a special account in a bank branch by submitting a full package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the account of the state defense order, and return the funds received to the senders.

And when VTB makes a reservation of the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract.

Special accounts for the state defense order, how to spend money

A special regime has been established for settlements to secure the defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic guidelines are as follows:

1. The contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the fulfillment of a state defense contract.
2. Spending target money is carried out only with the indication of the identifier of the state contract (GCI). The GCI should be indicated in the order (payment order, application for cash expense, etc.) for writing off.
3. The write-off is carried out only to special accounts for the defense order, therefore, all contract participants must have such accounts open. There are exceptions to clauses. a-z h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
4. The Bank has the right to suspend operations on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).
5. The closure of an account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) about the execution of the state contract.

What operations are prohibited

A wide list of prohibited operations on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements for loans and borrowings held by the contractor for the organization. Also, earmarked funds cannot be lent or invested in the authorized capital of a third-party company.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of the defense order cannot be donated or transferred to charitable foundations or individuals.

Buying foreign currency, precious metals or securities is also illegal. But it is possible to place targeted funds on a deposit, but the deposit must be opened in the same authorized bank and provided that the interest from the turnover of money will be credited to this special account.

Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues

Can the executing organization independently replenish the special account?

Maybe. An organization needs to replenish an account with its own money in case of settlements with an authorized bank for servicing this special account. You cannot spend targeted money on banking services.

Enforcement proceedings have been instituted against the contractor. Can a bank write off funds from a special account under a writ of execution?

If the recoverer is the state, then the writ of execution will be satisfied (subparagraph In paragraph 9 of Article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.

A hired specialist requires compensation for the cost of renting a dwelling, is it possible to pay with targeted funds from the state defense order?

No. Payment of travel and accommodation for employees with funds to secure such a contract is unacceptable (subparagraph B of paragraph 3 of article 8.4 of Law No. 275-FZ).

Organizations carrying out a state defense order are obliged to act strictly within the framework of current legislation. This also applies to mutual settlements between government customers, prime contractors and contractors. For these purposes, a separate current account for the state defense order is opened in an authorized bank. In this article, we'll look at why you need it and how to use it.

Why do I need a separate account

According to the provisions of Federal Law No. 275 of December 29, 2012, a separate nominal account is an account that is open for the head contractor (clause 7, part 1 of article 7.1), the contractor (clause 7, part 2) in an authorized bank for mutual settlements on the state defense order on the basis of the conditions prescribed in the state (each) contract.

In accordance with the norms of 275-FZ, an authorized bank is a bank created in accordance with the legislation of the Russian Federation, which is selected by the head contractor. The Bank of Russia publishes a list of relevant banks on its website on a monthly basis. One of the institutions that provide banking support for the state defense order is Sberbank, the reservation of a separate current account for the state defense order is one of the services that can be used online.

All funds that the state customer transfers to the contractor are targeted and are intended directly for the costs of the state defense order.

Working with special accounts for the state defense order

If financial resources are used for other purposes, then certain sanctions may be imposed on the supplier. Thus, a separate bank account for a government contract is opened for making settlements between the government customer and the prime contractor. The OS is closed immediately after the confirmation of the full execution of the state contract is submitted to the authorized bank.

Do's and Don'ts

Funds are debited only when the state contract identifier is indicated at the disposal and only on the OS.

The exceptions to this rule are the following:

• transfer of insurance premiums, tax payments, fees, customs duties and other expenses intended for payment to the budget of the Russian Federation;
• payment of costs for the purchase of goods, works, services subject to state regulation in accordance with the list approved by the Government of the Russian Federation;
• mutual settlements with non-residents directly involved in the supply of goods, works, services under the state defense order;
• transfer of profit, the amount of which is provided for by the terms of the state contract, upon its execution and submission to the authorized bank of the acceptance certificate of the work performed;
• settlements for other expenses not exceeding three million rubles per month.

By OS it is prohibited to carry out the following types movements:

• rendering credit services, the provision of loans and all kinds of loans;
• return of amounts for the above operations and interest on them;
• settlements with individuals;
• other operations enshrined in Art. 8.4 275-FZ.

From a separate account, you can transfer amounts for wages, subject to the condition of simultaneous payment of the corresponding charges for wages, as well as for the payment of compensation to employees in accordance with the Labor Code of the Russian Federation. According to the Letter of the Ministry of Finance of Russia No. 03-04-06 / 15565, the person who implements the state defense order can use the OS 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 bank account agreements under which the fixed asset is opened for the production of operations under the state defense order. UB also have the right to temporarily suspend operations on fixed assets in agreement with authorized body financial control in cases where a certain operation meets the criteria specified in the directive of the Central Bank of the Russian Federation dated 15.07.2015 No. 3729-U.

Separate special accounts for the state defense order. Application of a government contract identifier when using tagged money. Features of banking support for a military order by authorized banks.

Digits 1 and 2 of the IGC code are the last two digits of the year of the state contract.
Digits 3 and 4 of the IGK code are the last two digits of the year of execution of the state contract.
Digits 5, 6 and 7 of the IGK code are the identification code of the state customer.
Digit 8 of the IGK code (numbers from 1 to 9) is the code of the method for determining the performer. For example, purchasing from a single supplier or competitive purchasing.
Digits 9, 10, 11 and 12 of the IGC code - serial number government contract. Chief Steward budget funds in relation to each state customer within a calendar year, applies sequential numbering of contracts.
Digit 13 of the IGC code (numbers from 1 to 3) - the code of the type of price at the time of the conclusion of the contract (approximate (revised) price, fixed price, price reimbursing costs).
Digits from 14 to 25 of the GCI code (numbers from 0 to 9). Each state customer independently determines the use of these categories.

Working with a special account for the state defense order

If some bits in the code are not used, then they are filled with zeros.

Example of GCI encoding

By the identifier of the state contract, it can be determined that:
This contract was signed 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 state customer this year.
When concluding a contract, an approximate (revised) price was determined.
Digits 14 - 25 of the IGC 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 performers 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 the numerous innovations of banking support.
Separate accounts are nicknamed "Special accounts", and the funds received on 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 as follows: "... a separate account in an authorized bank (hereinafter referred to as a" special account ") ...".
The mode of using a separate account, established by Article 8.3 275-FZ, provides for the transfer of funds only to special accounts of the SDO co-executors and when the state contract identifier (GCI) is indicated in the payment order.
However, the law also establishes exceptions that allow, within the framework of the defense order, to transfer money to other (not separate) accounts. In particular, the Lead 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-contractors 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"). In this case, the amount of profit and the cost of the stock 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 salaries from special accounts, as well as the use of funds received under one defense contract for the implementation of another defense order, have not yet been fully clarified.

Government contract identifiers (GCIs) on invoices

July 1, 2017 to Article 169 Tax Code a change has been made, according to which the information on the identifier of the state contract (GCI) is indicated in the invoices issued upon sale and upon receipt of payment, as well as in the adjustment invoice. In the form of an invoice, line 8 "Identifier of a state contract, agreement (agreement)" has been entered.
Organization fills in given line if he 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 adjustment invoice due to the absence of a government contract, agreement (agreement) cannot be the basis for refusal to accept VAT amounts for deduction.

Banking support for a 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 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 of September 1, 2015, the number of banks accompanying defense contracts under 275-FZ was increased to nine. These included Vnesheconombank (VEB), Bank Russia, Russian Capital and Novikombank.
Government Decree No. 1135-r of June 3, 2016 changed the composition of the "defense" banks 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 RUSSIA, Bank GPB (JSC), PJSC Bank Saint Petersburg, Bank VTB (PJSC), PJSC Sberbank, JSC AKB NOVIKOMBANK, Bank RRDB (JSC) and JSC Rosselkhozbank.

Reservation and opening of an account for SDO

The lead contractor, separately for each state contract, selects an authorized bank. All executors of the defense order who are part of the cooperation under this state contract reserve and open special accounts in the bank chosen by the "firebrand".
A separate account for the executor of the defense order is opened if there is a complete package of documents, in particular, a signed contract with the customer, the number of which includes the GCI of the state contract and indicates the number of a special account that has not yet been opened. To eliminate this contradiction, authorized banks make a reservation of the number of a new separate SDO account with its subsequent full opening upon submission of a complete set of documents. After the authorized bank receives from the state customer a notice of the execution of the state contract, the special accounts must be closed by the executors.

IGK of separate special accounts of the GOZ. GCI coding. "Marked" money on "painted" accounts. How to pay salaries from special accounts? Can I use the money received from one defense order for other orders?