From what funds should the company pay the bank commission? Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order? And if in authorized bank bailiff brings performance list, providing direct write-off Money from the account of the debtor enterprise, can the bank refuse to execute, violating federal legislation on enforcement proceedings, or is obliged to execute the document, violating the legislation on the state defense order? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones. How should the bank and the client enterprise proceed in this situation? This is only a special case of future law enforcement practice that needs clarification.

Special accounts for the state defense order how to spend money

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

In order to open a special system for the state defense order, banks must meet a number of requirements. After submitting all necessary documents The bank reviews 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 make a mistake when working with a special account for the state defense order

Attention How 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:

• the presence of property capital of at least 100 billion rubles in total turnover;
• the share of the authorized capital is not less than 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;
• no special requirements for opening an account.

The above conditions are mandatory for registration of the procedure. Therefore, before opening a special account, it is necessary to carefully 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 presented conditions, the following penalties are provided:

• failure to perform work or rendered service involves the imposition of a fine in the amount of one million rubles in accordance with Article 15.14;
• the use of the funds provided for other purposes in the amount of 5-25% of the amount allocated by the state to ensure the state defense order;
• improper conduct of activities on 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 relations between the contractor, the customer and the state.

InfoLaw No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between the participants in such a contract. All payments must be made exclusively through special bank accounts (SBS) operating in the general mode.
You can open it not in every bank, but only in an authorized banking organization. In the article, we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.
Special account for the state defense order A special settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has concluded a contract with the Russian Ministry of Defense for the execution of the defense order.

What is a special account for the state defense order

• What operations are prohibited from being carried out A wide list of prohibited operations on special accounts for the defense order has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor.

  Money for the fulfillment of a defense order cannot be donated or transferred to charitable foundations or individuals. Purchase of foreign currency, precious metals or valuable papers also illegal.

1. The spending of the target money is carried out only with the indication of the identifier of the state contract (GCC).

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

   Specify GCI should be at disposal ( payment order, application for cash flow, etc.) for write-off.

2. Write-offs are made only to special accounts for the defense order, so all parties to the contract must have such accounts open.
   There are exceptions in paragraphs. a-h h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
3. The Bank has the right to suspend operations on special accounts in order to collect fines, penalties, forfeits and other sanctions (Art.

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

Special account for the state defense order

A special settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of payments under the defense order between the parties to the contract, as well as to exercise control over intended use public money from the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. To date, the following requirements have been met:

1. PJSC "Bank" Saint-Petersburg".
2. 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

So, for example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the number mobile phone and email address. Within 5 working days, you should confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account, and return the funds received to the senders.

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

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

A special regime has been established for settlements to secure a defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The main instructions are:

1. The contractor has the right to spend funds from a special current account only for advances for services, goods, work, or for meeting needs for the implementation of a state defense contract.
2. The spending of the target money is carried out only with the indication of the identifier of the state contract (GCC). The GCI should be indicated in the order (payment order, application for cash expenses, etc.) for debiting.
3. Write-offs are made only to special accounts for the defense order, so all parties to the contract must have such accounts open. There are exceptions in paragraphs. a-h h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
4. The Bank has the right to suspend operations on special accounts in order to collect fines, penalties, forfeits and other sanctions (Article 76 of the Tax Code of the Russian Federation).
5. Closing of the account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) on the execution of the state contract.

What operations are prohibited

A wide list of prohibited operations on special accounts for the defense order has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor. Also, targeted funds cannot be loaned or invested in 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 a defense order cannot be donated or transferred to charitable foundations or individuals.

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

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

controversial issues

Can the executing organization replenish the special account on its own?

Maybe. The organization needs to replenish the account with its own money in the case of settlements with an authorized bank for servicing this special account. Spend targeted money on banking service it is forbidden.

Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account on a writ of execution?

If the state is the exactor, then the writ of execution will be satisfied (clauses in clause 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 expenses for renting a dwelling, is it possible to pay with targeted funds from the state defense order?

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

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

Why you need a separate account

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

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

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

Work with special accounts under the state defense order

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

Do's and Don'ts

Funds are debited only if the state contract identifier is indicated in the order and only to the OS.

Exceptions to this rule are the following cases:

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

According to the OS, it is forbidden to carry out the following types movements:

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

From a separate account, you can transfer amounts for wages, subject to the condition of simultaneous payment of the relevant accruals for wages, as well as for the payment of compensation to employees in accordance with the Labor Code of the Russian Federation. According to the Letter of the Ministry of Finance of Russia No. 03-04-06 / 15565, the one who executes the state defense order can use the fixed assets for calculations, deductions and transfers of income tax to the budget individuals from income received in the form of wages.

Authorized banks conclude certain types of bank account agreements, according to which the OS is opened for the production of operations on the state defense order. UBs also have the right to temporarily suspend fixed assets operations in agreement with the authorized body financial control in cases where a certain transaction meets the criteria regulated in the instruction of the Central Bank of the Russian Federation of July 15, 2015 No. 3729-U.

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

IGK in settlements on special accounts of the state defense order: State defense order Pricing in the field of the State Defense Order Price indexation of military products GOZ price calculation and RKM set Research and development work in the field of the State Defense Order Separate accounting in the State Defense Order

Identifiers of government contracts and special accounts in the State Defense Order Government Contract Identifier (GCC) In accordance with Article 6.1 of the Federal Law "On the State Defense Order", each government contract is assigned a State Contract Identifier (GCC). The identifier is formed by the state customer and is a twenty-five-digit numeric code containing, in particular, information about the state customer, the years of the contract and the method of identifying the supplier. The GCI is an unchanging and unique code. It is retained throughout the entire period of the government contract and cannot be re-assigned to another government contract. Through a slash ("/"), the IGK code is indicated before the contract number between customers and executors of the State Defense Order throughout the entire depth of cooperation, and is also used to indicate a unique payment identifier for individual accounts (special accounts). Formation of the GCI code The government contract identifier (GCI) encoding structure is determined by a joint order of the Minister of Defense Russian Federation No. 475 and Federal Treasury No. 13n dated August 11, 2015 "On Approval of the Procedure for Forming the State Contract Identifier for the State Defense Order". In accordance with this order, the state contract identifier (GCC) is a 25-digit digital code. Each digit only accepts digits (0 - 9).

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

Working with a special account under the state defense order

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

GCI encoding example

By the identifier of the state contract, you can determine that:
This contract was concluded in 2016 and is valid until 2022.
The state customer is the Russian Ministry of Defense.
The purchase was made from a single supplier, determined by the decree of the President or the order of the Government of the Russian Federation.
This is the first contract of this government customer this year.
At the conclusion of the contract, an approximate (specified) price is determined.
Digits 14 - 25 of the IGK code were not used by the state customer.

Special accounts (separate accounts) for contracts of the State Defense Order

In accordance with Law 275-FZ, for each GOZ contract, customers and contractors are required to open separate accounts, and the funds received on these special accounts can only be spent on the execution of a defense order, taking into account numerous innovations in 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 like this: “... a separate account in an authorized bank (hereinafter referred to as the “special account”) ...”.
The mode of using a separate account, established by Article 8.3 of the 275-FZ, provides for the transfer of funds only to the special accounts of co-executors of the state defense order and when the state contract identifier (GCC) is indicated in the payment order.
However, the law also establishes exceptions that allow transferring money to other (not separate) accounts as part of the defense order. In particular, the Principal Contractor has the right to pay monthly expenses in the amount of up to five million rubles (amendment 275-FZ as amended on July 29, 2017), and co-executors of a lower level - up to three million rubles per month.
After the execution of the contract, it is possible to transfer from the special account to other accounts the profit and expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components (“backlog”). At the same time, the amount of profit and the cost of the reserve are agreed by the parties even at the conclusion of the contract.
Confirmation of the validity of the "backlog" has a number of features.
The introduction of special accounts and banking support was announced back in mid-2015, but the issues of payment have not yet been fully clarified. wages from special accounts, as well as the use of funds received under one defense contract to fulfill another defense order.

Government Contract Identifiers (PCIs) on invoices

July 1, 2017 to Article 169 tax code a change has been made, according to which the invoices issued upon sale and upon receipt of payment, as well as in the adjustment invoice, indicate information about the identifier of the state contract (GCI). Line 8 "Identifier of the state contract, contract (agreement)" was introduced in the invoice form.
The organization completes this line if it has the relevant information.
In the letter of the Ministry of Finance dated September 8, 2017 No. 03-07-09 / 57870 on filling out an invoice in the absence of a government contract, it is explained that the failure to put a dash in line 8 of the invoice and line 5 of the corrective invoice due to the absence of a government contract, contract (agreement) cannot be the basis for refusal to accept VAT amounts for deduction.

Banking support of the defense order

Banking support of the state defense order is carried out by authorized banks. Such a bank must have a license to carry out work related to the use of information constituting a state secret.
Initially, five authorized banks were identified for the defense industry: GazpromBank (GPB), VTB Bank, Sberbank, Bank of Moscow and Rosselkhozbank. By Government Decree No. 1702-r dated September 1, 2015, the number of banks accompanying defense contracts under 275-FZ has been increased to nine. These included Vnesheconombank (VEB), Bank of Russia, Rossiyskiy Kapital and Novikombank.
By Government Decree No. 1135-r dated June 3, 2016, the composition of “defense” banks was changed once again.
The current list of authorized banks is published on the Internet on the official website of the Bank of Russia. As of April 18, 2017, this list includes eight banks: JSC JSB ROSSIYA, Bank GPB (JSC), PJSC Bank Saint Petersburg, VTB Bank (PJSC), PJSC Sberbank, JSCB "NOVIKOMBANK", Bank "VBRR" (JSC) and JSC "Rosselkhozbank".

Reservation and opening of an account for the State Defense Order

The head executor selects an authorized bank separately for each state contract. All executors of the defense order, included in the cooperation under this state contract, reserve and open special accounts in the bank chosen by the "smut".
A separate account for the contractor of the defense order is opened upon the availability of a complete package of documents, in particular, a signed contract with the customer, the number of which includes the GCC of the state contract and the number of the special account that has not yet been opened. In order to eliminate this contradiction, authorized banks reserve the number of a new separate GOZ account with its subsequent full opening upon submission of a complete set of documents. After the authorized bank receives a notification from the state customer about the execution of the state contract, the special accounts are subject to closure by the performers.

PGZ classifier codes (Moscow)
Registered letter DTI
What is your new apartment tax "Tagged" money on special accounts

IGK of individual special accounts of the GOZ. IGK encoding. "Tagged" money on "colored" accounts. How to pay salaries from special accounts? Is it possible to use the money that came from one defense order for other orders?

How to reserve a special account with Sberbank under the state defense order: opening and working with a special account

How is an account reserved at Sberbank for the state defense order? This account conditions the acceptance of cash at the request of the client. The issuance is made in accordance with the terms of the contract that determines the formation of the capital fund, the cost of funds by bank transfer.

Special accounts for state defense orders - accounts opened in the bank by executors who have signed an agreement with the Russian Ministry of Defense. The main goal of the state is to ensure information protection, control state budget and ongoing settlement transactions.

Under all concluded agreements, customers and contractors are required by law 275-FZ to open separate accounts. Money on a special account is required to be used only to fulfill the order. Sberbank specifically for the State Defense Order (GOZ) offers to open an account for special conditions. Settlement transactions according to the state defense order are carried out with an indication of the identifier of the state in the payment order on the account. contract.

When the terms of the contract are met and fulfilled, it is allowed to transfer profits to any current account and to cover the cost of purchasing supplies. Incomes and prices for stocks are negotiated before the conclusion of the contract.

In 2015, it was announced the involvement of banking support and special services. accounts. But there are still errors in some points, for example, with regards to the payment of wages from the current account. The law also does not prescribe the use of funds that the party receives to fulfill the order.

How to open an account for the state defense order in Sberbank?

1. OGRN;
2. organizational and legal form of the company;
3. GOZ identification number (ID);
4. phone number;
5. Email.

A special account for the State Defense Order can be opened within 365 days. For the allotted period of time, the contractor should provide the entire set of supporting documents to the office. Otherwise, the process is rejected, and the money is sent back.

To make payments between the parties to the contract, an agreement on banking support is drawn up.

To control the execution of orders, you need to connect Sberbank Business Online. The application for accession is on the bank's website in the appropriate tab. To create an application, you need to use the step-by-step instructions:

• in personal account go to the section "Services" - "Application";
• select the line "Application for accession";
• create a document by filling in all the fields;
• choose the type of investment, amount, type of currency, interest rate and shelf life;
• confirm your acceptance of the terms and conditions provided.

A confirmation password will be sent to the mobile phone, which is analogous to an electronic signature. You can also print the finished sample on the site and manually enter all the information.

Working with a special account of the State Defense Order

After a successful reservation with Sberbank of a separate current account under the State Defense Order and an account has been opened, you can transfer money indicating the contract ID. The exceptions to this list include:

1. mandatory payments (taxes, fees, etc.);
2. payment for goods, services and work performed at tariffs approved by the state;
3. transfer of profits, if it is prescribed in the state contract;
4. payment of the contractor's expenses (up to 3 million rubles), the head contractor - up to 5 million.

To make a payment, the contractor must bring to the bank such documents as:

• Agreement or an extract from it with information related to state secrets. The extract is drawn up by a person who has access to state secrets and signed by the head of the responsible person.
• Acts, waybills, invoices and other documents confirming the fulfillment of obligations under the contract.

The Bank has the right to demand the missing documents subject to compliance with special rules on state secrets.

In the process of work, you need to choose one of the options for banking support:

1. "Advanced", which has such functionality as:

• ability to control everything current expenses from the accounts of contractors;
• evaluate during the execution of the contract;
• reporting generation.

1. "Simple" allows you to receive statements on the accounts of participants and track settlement transactions.

After choosing a tariff, you should draw up a support agreement. It must be signed by both parties.

How to pay a payment on the Sberbank account of the state defense order?

After opening a special account with Sberbank for the state defense order, by this time you already have access to the Sberbank Business Online website. To make a payment order:

• select the section "Payments and transfers" - "Payment to the counterparty";
• enter the right amount with or without VAT;
• indicate the date of payment;
• choose a special account for debiting money;
• enter the payee and his account details, contract number.

Do not forget to specify the purpose of the payment transaction. The final stage of the formation of the payment order will be its sending to the bank. SMS confirming the payment on the account will be sent to the phone.

Responsibility for violations

In order to open a special account for the state defense order at Sberbank, you need to follow certain rules. Expenses must be made for the intended purpose. Ignoring the agreements leads to not rosy consequences:

1. for failure to provide services or failure to comply with the plan, a fine equal to 1 million rubles is imposed;
2. penalties in the amount of 500 to 1 million rubles. must be repaid if the funds were spent incorrectly;
3. it is impossible to use the money allocated by the state for the state defense order for other purposes.

The listed types of violations are considered gross in terms of Russian legislation. To ensure transparent relations between the customer, the contractor and the state itself, all conditions must be observed.

The subtleties of closing the state defense order account

The closing process is easier than opening a special account with Sberbank for the state defense order. If the order is completed, you can easily close the account. For this you need:

• apply to the bank;
• the customer sends a notification to Sberbank about the fulfillment of the contract;
• the head customer is informed of the notification;
• he sends a document with a request to close the account;
• Sberbank informs all participants of the organization about this;
• the account is successfully closed.

Discussion:
(Final part)

:
"The Federal Law "On the State Defense Order" - too many questions!"

"State defense order": we understand the details ...

"State defense order": special account and law enforcement practice.

(Final part)

Text: Anatoly Didenko
Advocate, PhD in Law, Associate Professor of the Department of Civil Law

A number of questions raised by FZ-275 have not yet been resolved in principle. We are talking, for example, about the differences in the legal regime of a regular settlement account of an organization and a special account in an authorized bank.

If we draw an analogy with the statement "Every sniper is a shooter, but not every shooter is a sniper", then, based on the interpretation of the provisions of the new law, we get “Every special account is a checking account, but not every checking account is a special account”.

The law talks about the procedure for spending funds from special accounts, but does not contain a ban on replenishing a special account with the company's own funds. There are no restrictions in the law on the receipt of funds not only from the state customer, but also from other sources. It would seem, why should an enterprise replenish a special account with its own funds, if their write-off is strictly regulated and the list of debit transactions is closed? But this closed list does not provide for the cost of settlement and cash services.

Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and with the requirement established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles.

From what funds should the company pay the bank commission?

Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones. How should the bank and the client enterprise proceed in this situation? This is only a special case of future law enforcement practice that needs clarification.

Enterprises should take advantage of the opportunity provided by the FAS and the MOD to participate in the discussion of such issues at various venues.

If you do not delegate your specialists, treat consulting in the defense industry with distrust, limit yourself to the formal expectation of magic recipes issued “from above”, while suspending work “until it is clarified”, then there is a high probability of disrupting the defense order or, risking to figure it out on your own, make a mistake , left face to face with complex legal and financial issues.

But we have so far identified only one of them. Does each enterprise have ready-made answers to the rest? For example, for these:

• How is it planned, when fulfilling the obligation to provide access to commercial secrets in order to control the targeted use of budget funds transferred under the state defense order, to distinguish between funds transferred under the civil defense and other financial flows of the company?
• Does the receipt by the state customer of additional budgetary allocations in the event of a failure by the executor of the state defense order, the right of the customer to additionally file a claim against the executor for damages, including lost profits?
• Does the obligation to maintain separate accounting of the results of financial and economic activities under each state contract imply the obligation to maintain separate accounting, management or tax (by definition, consolidated) accounting?
• How to correctly interpret the difference between the prohibition of actions "entailing" and actions "aimed at" in terms of qualifying signs according to the criterion of intent / negligence? Especially given the difference in liability in terms of criminal law?
• How will the administrative regulation on conducting inspections of enterprises correlate with the secrecy regime provided for individual defense industry enterprises?

It is unlikely that the staff members of a separate enterprise, with all their professionalism, will be very easy to quickly answer such questions put before them.

Of course, the military-industrial complex is no stranger to working in difficult conditions. But perhaps this heaviness is apparent? Moreover, the state and the expert community are ready to provide assistance. After all, there is only one imperative norm in the new law - not disrupt the implementation of the state defense order. Everything else is just law enforcement practice, in the formation of which we are offered to participate, and at the initial stage. Cooperation is necessary not only in the production process, isn't it? And we have experience of cooperation ...

Did your customer offer to open a special bank account or a personal account with the Federal Treasury? He proposed to work according to the scheme: supply 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 a joke about students who are asked: - How much time do you need to learn Chinese? answer: - And when to hand over?
In fact, the question should be put differently. And not even: - How to continue to work with special account?, but: - How to work with the state defense order (hereinafter referred to as the GOZ)?

If you became a executor of the state defense order, you are obliged to work within the framework of the law 275 FZ of December 29, 2012 “On the state defense order”. And this means that it is necessary to inform your suppliers that the contracts are concluded in order to fulfill the state defense order (there is a mandatory GCI, special requirements for the content of the contract), monitor the targeted spending of funds, not overcharge, keep separate records, etc. Separate accounting of the State Defense Order differs significantly from the accounting and tax accounting(other requirements for the composition of costs, accounting policy, primary documents, etc.).

From April 29, 2019, the Order of the Ministry of Industry and Trade dated February 8, 2019 No. 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 is no longer applicable.

Organizations implementing the state defense order provide a REPORT ON THE IMPLEMENTATION 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 do you need to know before signing the SDO contract in order to reduce the risk of executives being held accountable?
STC APB [email protected] website +7 911 006 72 37.
STATE DEFENSE ORDER according to all the rules: answers to complex questions, schemes, documents, forms, templates, accounting in 1C: Accounting, etc.

If the customer is the Ministry of Defense, the executors of the State Defense Order (regardless of the level of cooperation) are obliged to open separate accounts in an authorized bank to make settlements. The remaining contracts in the field of state defense contracts are accompanied by the Federal Treasury (TOFK). First, we will consider how to work with an authorized bank, then with TOFC.

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, the presence of GCI. The Bank may suspend operations in the event that funds are debited to transfer profits, wages, taxes and fees in an amount exceeding the standards.

For an authorized bank, it is important that absolute values ​​are specified in the contract: 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 backlog.

Each performer has the right to a limit in three millions rubles per month (head contractor 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, SBS) to other bank accounts for purposes not prohibited by the OBS use regime, including for the delivered goods. For example, payment for hotels, air tickets, licenses, commissions for issuing bank guarantee etc.

In principle, if the amount of the contract is not large, you can become a SDO 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 carried out within the framework of the 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 purpose for which the contract is being implemented.

Let us return to the question of the supply of products under the State Defense Order from existing stocks.

Firstly. Before signing the contract, you reserve a bank account (on the basis of a letter from the customer), provide details to your customer.

Secondly. The contract must necessarily stipulate the possibility of transferring funds in order to reimburse the expenses incurred at the expense of own funds (with the exception of funds held 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 FZ of December 29, 2012 "On the State Defense Order". The contract must contain a condition on the amount of compensation in absolute value ( specific amount, VAT allocated). The bank will not accept an additional agreement.

Thirdly. You will be able to transfer funds from a special account to a regular current account only after the full implementation of the contract. To do this, you must provide the bank:
- 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, reconciliation statements, etc.). The list depends on the bank.
IMPORTANT! Reimbursable costs must be incurred before the conclusion of the contract.

Fourth. In the payment order for debiting funds from the OBS, you must specify the required details:
- IGK;
- MBS of the beneficiary, with the exception of permitted transactions to other accounts of beneficiaries;
- 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 paragraph of the Law) of the corresponding permitted operation;
- if the amount of the payment order is less than the amount of the justifying document, then in the purpose of payment it is necessary to indicate "Partial payment ..."

Money can be returned to your account, transactions are allowed:
a) return of funds credited to a separate account due to a mistake by the payer or credit institution;
b) the return of the contractor's own funds to the bank account from which the specified funds were received, in an amount not exceeding the previously credited.

Treasury support of the State Defense Order.

The main documents regulating the treasury support of the state defense order in 2019 are the Federal Law of November 29, 2018 No. 459 FZ, Resolution of December 28, 2018 N 1702, Order of the Ministry of Finance of the Russian Federation of 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 operations, the procedure for authorizing expenses, separate accounting (different from separate accounting for state defense orders in case of 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 may act as treasury security for obligations. The difference between normal accompaniment and collateral 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, services delivered to him.

Treasury support does not include such an option as the right to a limit of three million rubles per month, which provides for debiting funds from other bank accounts. From a personal account, you can transfer to a regular settlement account with 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). It is possible to agree on a contract with the customer before opening a personal account with TOFK, and after opening it, sign an additional agreement on changing the details. The opening of a personal account may be suspended. This fact will be notified federal Service for financial monitoring.

Secondly. The contract must necessarily 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 the payment of expenses, as well as supporting documents or a register of supporting documents with the supporting documents specified therein.

Thirdly. To authorize current payments, TOFK provides:
- Contract or extract from the contract (state secret);
- Information on operations with targeted funds for 20__ and for the planned period of 20__ and 20__ (form code according to OKUD 0501213, Order of the Ministry of Finance of Russia dated 11.12.2018 No. 259n). Approves the information of the customer-executor of the previous level.;
- Information about the distribution of overhead costs (a form in the accounting policy);
- Extract from the registers of analytical accounting (Appendix N1 to Order No. 4n dated 10.01.19);
- Copies of primary (consolidated) accounting documents (supporting documents).

Fourth. For the final settlement, the TOFK provides an expense declaration (Appendix No. 2 to Order No. 4n dated 10.01.19), filled out on the basis of separate accounting data for the results of financial and economic activities (according to the rules for separate accounting of the state defense order for treasury support) .

Fifth. Operations on the personal account may be suspended. And in some cases, in addition to supporting documents, TOFK will check:
- terms and volume of performed works, services, delivery of goods;
- separate cost accounting data;
- information on the contract price structure;
- availability of supporting documents in the EIS;
- the actual volume of delivered goods (works and services). During the inspection, specialists have the right to use photo, video and audio equipment, 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 the state defense order at the stage of concluding a contract.
Firstly, there are key phrases that must be entered into the contract with the customer.
Secondly, there are nuances that should be discussed with suppliers before paperwork. Thirdly, there is an algorithm for working with the state defense order, including calculating prices, profits, maintaining separate accounting, processing primary and reporting documentation, etc. This is a big amount of work. And it’s better to know right away exactly where and how to apply your efforts so as not to redo it in the future.

It's easier to catch a rare Pokémon than it is to put together all the regulations needed to fulfill the GOZ. Even harder to understand the details. Chat with a live person and find out all the unclear questions. Save your time, nerves and money.

STC APB. Accompanying the state defense order.

We work from 8:00 to 19:00 Moscow time.
You can request a contract by e-mail [email protected] website
Ask a question by phone. +7 911 006 72 37 , or Contacts

P.S. Upon receiving a request for information on compliance with the requirements of the legislation on state defense orders, the executors of the state defense order begin to grab at everything. As a result, they do not do the most important thing. As a rule, there is a week to prepare the documents properly. There is only one way out - a clear plan of action.

Violation	Sanctions
Action (inaction) that lead 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 (sale) of products under the State Defense Order of costs not related to its production (sale).	Penalty in 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 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 accounting (distortion of the amount of expenses 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 in the implementation of the State Defense Order, which entailed grave consequences.	Imprisonment for a term of five to ten years (Article 201.1 of the Criminal Code of the Russian Federation).

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

The cost of GOZ products must be justified.

Entrepreneurs participating in the state defense order first try, no matter what, to get a large order, and then they begin to think how to achieve perfection and come to an error-free, fail-safe and skin-saving result. How to make money without entering into a risky relationship with the state?
Today is rapidly evolving and, most likely, in the very near future, a new “crisis opportunity” will explode, which will kill many businesses, cut profits for others, but open up tremendous 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 "sharpened" for growing markets. How to create "pressure" on employees who manage to show virtual results even at real work, 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 involved in unreasonable debts and loans,.

The main documents that determine the procedure for working with the State Defense Order.

Regulatory document	Fragment of document text	Comment
	6) determines in contracts concluded with other contractors a mandatory condition for making settlements under such contracts using for each contract a separate account opened with an authorized bank selected by the head contractor; 7) uses only separate accounts for settlement of contracts, opened in an authorized bank to other executors with whom the executor has concluded contracts, if the executors have agreements on banking support concluded with an authorized bank; 8) provides, at the request of the state customer, the financial monitoring body, the prime contractor, another contractor, the bank ...... within five working days from the date of receipt of the specified request, information about each contractor involved by him for the purpose of fulfilling the contract (full name of the contractor, his address (place location), telephone numbers of the head, taxpayer identification number, code of the reason for registration in tax authority) and other information, the provision of which is provided for by this Federal Law; 11) provides the head contractor with information on each case of concluding a contract with other contractors within the framework of cooperation;	Executor: 1. He himself conducts calculations using a special account. 2. Obliges its counterparties to make settlements from a special account; 3. Provides, upon request, the phone numbers of the head, the taxpayer identification number, the code of the reason for registering with the tax authority) and other information about their suppliers. 4. Enters into contracts with its suppliers the condition that contracts are concluded and executed in order to fulfill the state defense order.
С275 FZ dated 29.12.12. "Federal law on the state defense order"	Article 8.2. The main duties of the performer: 16) keeps separate accounts results of financial and economic activity under each state contract; 17) provides, at the request of the head contractor, information on the costs of executed contracts;	The executors of the state defense order must first of all confirm the very fact of the existence of separate accounting.
275 FZ dated 29.12.12. "Federal law on the state defense order"	clause 3.1, article 7.1, the performer has the right: include, in agreement with the head contractor, contractor, in the contract a condition for reimbursement (compensation) after the execution of the contract within the contract price incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary 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 presence of a stock.
Decree of the Government of the Russian Federation of December 2, 2017 N 1465	Regulations on state regulation prices for products supplied under the state defense order. 9. The price of products specified in paragraph 6 of this Regulation is determined using one of the following methods: method of analysis of 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 the product and its base price has not been formed earlier, the price of the product is determined by the cost method. If the base price for products was previously formed, the price for products for the next year and the 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 SDO products; 2. Methods for determining prices for products supplied under the State Defense Order; 3. The procedure and conditions for the application of types of prices for products of the State Defense Order; 4. The procedure for determining the profitability (profit) of products supplied under the State Defense Order.
Order of the FAS Russia No. 116/18 dated January 31, 2018	On approval of the forms of documents provided for by the regulation on state regulation of prices for products supplied under the state defense order.	New forecast price forms in accordance with Decree of the Government of the Russian Federation of December 2, 2017 N 1465
Order of the Ministry of Industry and Trade of Russia dated February 8, 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.	The list of costs accepted in the state defense order, the procedure for distributing 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 involved in the supply of products under the state defense order and included in the cooperation of the main contractor for the supply of products under the state defense order within the framework of the accompanied transaction.	The procedure for working with foreign suppliers within the framework of the State Defense Order.
Decree of the Government of the Russian Federation No. 9 dated January 14, 2017	1. Establish a ban on the admission of goods originating from foreign states (with the exception of goods on the list according to the annex and goods originating from the states - members of the Eurasian Economic Union), works (services) performed (rendered) by foreign persons (with the exception of persons of states - members of the Eurasian Economic Union), for the purposes of procurement of goods, works (services) for the needs of the country's defense and state security, except for cases when there is no production of such goods, performance of work and provision of services on the territory of the Eurasian Economic Union.	The order of prohibitions and restrictions on the use of imported goods has been changed.
Decree of the Government of the Russian Federation of December 26, 2013 No. № 1275	12. The state contract establishes its price, type of price, as well as the conditions and procedure for its formation (calculation), advance work and mutual settlements. The price of a state contract concluded based on the results of competitive methods for determining the prime contractor or with a single prime contractor is formed in accordance with the federal laws "On the state defense order" and "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" .	The document defines the approximate terms of the state contract for the state defense order.
Decree of the Government of the Russian Federation of December 25, 2014 No. № 1482	1. Requirements, in case of establishment of which the state the customer has the right not to establish the requirement to ensure the execution of the state contract, are: availability on the right of ownership or on another legal basis of production facilities and technological equipment for the execution of a state contract; financial stability and solvency; the presence of specialists with professional education that meet the relevant qualification requirements, who have concluded labor contracts with the participant in the placement of the state defense order, necessary in accordance with the procurement documentation.	The document defines the requirements for participants in the placement of the state defense order and the 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 the application of 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 fulfilling the state order at the expense of the federal budget.	Separate accounting rules.
Decree of the Government of the Russian Federation of December 19, 2017 No. № 1585	On approval of the Rules for the formation and maintenance of the register legal entities brought to administrative responsibility for refusing or evading the conclusion of a contract, for which the conclusion of such a contract is mandatory in accordance with the Federal Law "On the State Defense Order".	The 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 No. № 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 the actual costs associated with the formation of a stock necessary for the manufacture of products with a long technological production cycle in order to fulfill the State Defense Order.	The form of the summary calculation of the stock amount has been established.
Decree of the Government of the Russian Federation of February 1, 2018 No. 93	2. Establish the frequency of the Federal antimonopoly service scheduled inspections of prime 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 provided by federal laws: no more than once every 3 years for prime contractors whose activities are classified as medium risk; no more than once every 5 years for prime contractors whose activities are classified as a moderate risk category; no more than once every 10 years for prime contractors, contractors whose activities are classified as low risk.	Criteria - classified information that is not subject to publication in open sources.

The main regulatory documents for the treasury support of the State Defense Order.

Regulatory document	Fragment of document text	Comment
Decree dated December 28, 2018 № 1702	On approval of the Rules for treasury support of funds of the state defense order in the currency of the Russian Federation in cases provided for by the Federal Law "On the federal budget for 2019 and for the planned period of 2020 and 2021"	Rules for treasury support of the State Defense Order in 2019.
Decree 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 the state order (not the state defense order)
Federal Law of November 29, 2018 No. 459-FZ	On the federal budget for 2019 and for the planning period of 2020 and 2021. Article 5. Features of the use of funds provided to individual legal entities and individual entrepreneurs.	Mandatory conditions, which must be specified in the SDO contract.
Order of the Ministry of Finance of Russia dated December 11, 2018 No. 259n	On approval of the procedure for the implementation by the territorial bodies of the Federal Treasury of authorization of expenses, the source financial support 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 of December 27, 2018 No. 290n	On approval of the criteria for suspension of operations on personal accounts opened with the territorial bodies of the Federal Treasury in the course of treasury support of funds from the state defense order	Criteria for suspension of operations: payment of taxes and fees of more than 50%, wages of more than 50%, profit of more than 20% of the amount of the ledger payable in the current financial year.
Order of the Treasury of Russia dated 09.01.2019 No. 1n	On approval of the forms of documents used when suspending the opening (refusal to open) personal accounts, suspending (cancelling the suspension) operations on personal accounts and refusing to conduct a suspended operation by the territorial bodies of the Federal Treasury in the case of treasury support of funds from the state defense order	Notification forms.
Order of the Treasury of Russia dated January 9, 2019 No. 2n	On approval of the procedure for providing information on transactions on personal accounts opened to the head executor (executor) in the territorial bodies of the Federal Treasury for settlements under state 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 for contracts (agreements) concluded as part of the execution of these state 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	Separate accounting rules for treasury support of funds.
Order of the Ministry of Finance of the Russian Federation of January 16, 2019 No. 8n	On approval of the Procedure for the submission by the head executor (executor) to the territorial body of the Federal Treasury of an extract from the state contract ......, and an extract from a document confirming the occurrence of a monetary obligation of the head executor (executor), containing information constituting a state secret, as well as forms extract data.	Extract from the contract containing the state secret.
Order of the Federal Treasury dated December 17, 2018 No. 40n	On approval of the criteria for suspension of opening (refusal to open) personal accounts by the territorial bodies of the Federal Treasury in the case of treasury support of funds received in the course of settlements for the purpose of executing state contracts (contracts) under the state defense order	Suspension of opening (refusal to open) personal accounts
Order of the Ministry of Finance of the Russian Federation of December 14, 2018 No. 264n	On approval of the Procedure for the implementation of treasury security of obligations in the case of treasury support of targeted funds	Treasury letter of credit

Responsibility of the executor of the state defense order.

Regulatory document	Fragment of document text
	Article 14.49. Violation of the mandatory requirements for defense products (work performed, services rendered) ...... entails the imposition administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from seven hundred thousand to one million rubles.
RF Code of Administrative Offenses	Article 14.55. Violation of the terms of the state contract for the state defense order or the terms of the contract concluded in order to fulfill the state defense order 2.1. Violation by an official of the prime contractor of the term and procedure for payment for goods (works, services) supplied (performed, rendered) under the state defense order, including failure to fulfill the obligation to ensure advance payments, - entails the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles. 3. Gross violation of the terms of the state contract for the state defense order, committed by the person specified in parts 1, 2 or 2.1 of this article - entails the disqualification of the official for a period of up to three years.
RF Code of Administrative Offenses	Article 14.55.2. Actions (inaction) of the prime contractor, contractor that lead or may lead to an unreasonable increase in the price of products under the state defense order, non-fulfillment or improper fulfillment of the state contract under the state defense order 1. Commitment by the head executor, the executor of actions (inaction) prohibited by the legislation of the Russian Federation in the field of the state defense order, if such actions (inaction) lead or may lead to an unreasonable price increase for products under the state defense order, non-fulfillment or improper fulfillment of the state contract .... - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand roubles; for legal entities - from three hundred thousand to one million rubles. 2. The inclusion by the head contractor, 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 - twice the amount the amount of costs included in the cost of production under the state defense order and not related to the production of such products.
RF Code of Administrative Offenses	Article 15.14. Misuse of budgetary funds Misuse of budget funds, expressed in the direction of budget funds budget system Russian Federation and payment of monetary obligations for purposes that do not fully or partially correspond to the purposes defined by the law (decision) on the budget .... for purposes that do not correspond to the purposes specified by the contract (agreement) or other document that is the legal basis for the provision of these funds, if such action does not contain a criminally punishable act - shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles or disqualification for a period of one to three years; for legal entities - from 5 to 25 percent of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other than their intended purpose.
RF Code of Administrative Offenses	Article 15.37. Violation of the requirement to keep separate records of the results of financial and economic activities. 1. Non-fulfillment by the head executor, the executor under the state defense order of the requirement to maintain separate accounting of the results of financial and economic activities - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand roubles. 2. Gross violation by the head executor, the executor under the state defense order of the rules for maintaining separate accounting 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 a period of up to three years; for legal entities - from five hundred thousand to one million rubles. Note. A gross violation of the rules for maintaining separate accounting for the results of financial and economic activities is understood as a distortion of the total amounts of expenses incurred by at least 10 percent.
RF Code of Administrative Offenses	Article 19.4.2. Interference with the implementation of the lawful activities of an official of the federal executive body exercising the functions of control and supervision in the field of the state defense order, 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 roubles; for legal entities - from three hundred thousand to five hundred thousand roubles. Article 19.5. Failure to comply in time with a legal order (decree, presentation, decision) of the body (official) carrying out state supervision(control), municipal control …. - shall entail the imposition of an administrative fine on officials in the amount of fifty thousand roubles; for legal entities - five hundred thousand roubles.
RF Code of 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, in federal agency executive power, exercising the functions of control and supervision in the field of the state defense order, the body of internal state (municipal) financial control ... - entails the imposition of an administrative fine on officials in the amount of fifteen thousand rubles; for legal entities - from one hundred thousand to five hundred thousand roubles.
RF Code of Administrative Offenses	Article 7.29.1. Violation of the procedure for determining the initial (maximum) price of a state contract under the state defense order or the price of the state contract when placing the state defense order ... shall entail the imposition of an administrative fine on officials in the amount of from thirty thousand to fifty thousand rubles. Article 7.29.2. Refusal or evasion of a supplier of Russian weapons and military equipment that has no Russian analogues, the only supplier (executor, contractor), ... from the conclusion of a state contract under the state defense order... - shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand roubles; for legal entities - from three hundred thousand to one million rubles.
RF Code of Administrative Offenses	Article 7.29.3. Violation of the legislation of the Russian Federation on the contract system in the field of procurement during planning 2. Failure to comply with the procedure or form of substantiation of the initial (maximum) price of the contract, substantiation of the procurement object (with the exception of 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 the procurement of goods, works, services to meet state and municipal needs Article 7.32. Violation of the procedure for concluding, changing the contract 9. Failure to draw up documents on the acceptance of the delivered goods, work performed (its results), services rendered or individual stages of the 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, entails the imposition of an administrative fine on officials in the amount of twenty thousand rubles.
RF Code of Administrative Offenses	Article 7.32.1. Violation of the term and procedure for payment for goods (works, services) for state needs under the state defense order Violation by an official of the state customer of the term and procedure for payment for goods (works, services) for state needs under the state defense order, including failure to fulfill the obligation to ensure the advance payment provided for by the 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. Misappropriation of public funds 1. Spending of budgetary funds by an official of a recipient of budgetary funds for purposes that do not meet the conditions for their receipt, .... committed on a large scale, - shall be punishable by a fine in the amount of 100 thousand to 300 thousand roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by compulsory 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 up to six months, or imprisonment for up to two years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it. 2. The same act committed: a) by a group of persons by prior agreement; b) in an especially large amount, - shall be punishable by a fine in the amount of 200,000 to 500,000 roubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by compulsory 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 up to five years with deprivation of the right to hold certain positions or engage in certain activities for up to three years or without it. Note. A large amount is an amount that exceeds 1,500,000 rubles, and especially large size - 7 500 000 thousand rubles.
Criminal Code of the Russian Federation	Article 201.1. Abuse of authority in the execution of the state defense order 1. The use by a person performing managerial functions in a commercial or other organization of his powers contrary to the legitimate interests of this organization and in order to derive benefits and advantages for himself or other persons, if this act caused significant harm to the legally protected interests of society or the state in the performance of public defense order, - 2. The same act:
Criminal Code of the Russian Federation	Article 285.4. Abuse of official powers in the performance of the state defense order 1. The use by an official of his official powers contrary to the interests of the service, if this deed was committed out of mercenary or other personal interest and caused a significant violation of the legally protected interests of society or the state in the course of fulfilling a state defense order, - shall be punishable by a fine in the amount of one million to three million rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to ten years, or by deprivation of liberty for a term of four up to eight years with a fine in the amount of five hundred thousand to one million rubles or in the amount of the salary or other income of the convicted person for a period of three to four years with deprivation of the right to hold certain positions or engage in certain activities for up to three years. 2. The same act: a) committed by an organized group; b) causing grave consequences, - shall be punishable by imprisonment for a term of five to ten years with the deprivation of the right to hold certain positions or engage in certain activities for up to five years.

Gazprombank and VTB 24, along with VTB, Sberbank and Rosselkhozbank, will be included in the system of authorized banks under the new law on the control of state defense order funds. “The law defines the criteria for such a bank: direct or indirect participation of the state in the amount of 50 percent or more, an authorized capital of 100 billion rubles and an extensive network. Do we need to worry about this type of account? Most often, this type of account is used when both parties to a transaction have mutually exclusive claims or temporary material terms of the transaction. For example, if the property is mortgaged, the seller is having difficulty servicing his loan and is in arrears. Another example is when there is litigation over property, there is a court decision, but it has not entered into force, and the parties want to bind a preliminary contract.

The procedure for opening and closing a special account within the state

This is necessary to ensure the security and transparency of payments under the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state. Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. To date, the following requirements have been met:

1. PJSC "Bank" Saint-Petersburg".
2. 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.
So, for example, you can reserve an account with Sberbank for the state defense order online.

Working with a special account under the state defense order

Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones. State Defense Order: QUESTIONS and ANSWERS we publish as a brief summary of the discussion.

Work with special accounts. state defense order how to close a special account

In his opinion, according to this law, any enterprise and any contractor will be punished “in percentage terms”, because it cannot be fulfilled. “It is impossible to change it, it must be cancelled. Need to create new law and run it in enterprises”, The practice of applying the Federal Law of No. 275-FZ “On the State Defense Order” I C - assembly. Question 1. Is it possible to purchase B under a single contract, which we use for different products (under different government contracts)? How to determine the cost of resources that we use in the execution of a contract (electricity, rent of premises, wages of workers) when we work on several contracts at the same time.
How to determine how much light was spent on a particular contract?! The same is true for equipment (laboratories, tools) common to many government contracts. Twisted something like. Question 1.

How to close a defense special account

Attention

Perhaps you have other overhead costs (rent, travel, fare etc.). Ivan. From experience. Performers of the second level. Authorized bank - Sberbank. We already have 10 special accounts. Within 3 ml. Contradictions in 275-FZ on the state defense order O.I.] is intended for carrying out calculations carried out within the framework of the accompanied contract.

Those. for operations under one contract with one counterparty. Such a condition allegedly forces us to open a new separate account for each contractor with whom we will work within the framework of the State Defense Order, and, consequently, to conclude such an excellent agreement with the bank for each Account.

Special accounts for the state defense order how to spend money

As of January 2017, nine banks are authorized to carry out banking support and conduct settlements under the State Defense Order. All of them are controlled by the state in one way or another. Type of account number to exercise banking operations by a special identifier, then write it down in the contract and immediately after signing rush to the bank, as a rule, the Moscow Region loves VTB and Sberbank, they will give you papers, they will give you a list that you need to notarize, when you fill out everything, you will need to come to the general director, and then wait another week.
If you have any difficulties At the same time, separate accounts already opened at VTB are actively used, and there are no cases when the account was opened, but the company was unable to carry out transactions on it, Zulina says.

How not to make a mistake when working with a special account for the state defense order

• Closing of the account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) on the execution of the state contract.
What operations are prohibited from being carried out A wide list of prohibited operations on special accounts for the defense order has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor. Also, targeted funds cannot be loaned or invested in the authorized capital of a third-party company.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of a defense order cannot be donated or transferred to charitable foundations or individuals. Buying foreign currency, precious metals or securities is also illegal.

To do this, it is enough to enter the registration data of the company (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the mobile phone number and email address. Within 5 working days, you should confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account, and return the funds received to the senders.

Info

And when VTB reserves the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract. Special accounts for the state defense order, how to spend money For payments to secure the defense order, a special regime has been established. The rules are regulated in Article 8.3 of Law No. 275-FZ.

According to the Federal Law of the requirement for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones.

How to close special accounts under the state defense order

Important

Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between the participants in such a contract. All payments must be made exclusively through special bank accounts (SBS) operating in the general mode. You can open it not in every bank, but only in an authorized banking organization.

In the article, we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order. Special account for the state defense order A special settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has concluded a contract with the Russian Ministry of Defense for the execution of the defense order.