All about car tuning

Ensuring the contract filling out the payment order. How to fill out a payment form for depositing security. How contract security works

How to compose payment order for the transfer of security under a government contract? What should the status indicator be?

Answer

The organization has the right to provide the customer with security for the execution of a government contract by transferring funds to his account (Part 3 of Article 96 of Law No. 44-FZ). In this case, the payment order for the transfer of funds is filled out according to general rules(Chapter 5 of the Regulations on the rules for transferring funds. Approved by the Bank of Russia on June 19, 2012 No. 383-P, Appendix No. 1 to Regulation No. 383-P). In this case, in column 101 “Payer status” 01 “Legal entity” is indicated, in the “Purpose of payment” column it is necessary to indicate “Ensuring the execution of the contract ...”, and also reflect information about the purchase.

Rationale

ORDER OF THE RUSSIAN MINISTRY OF FINANCE dated November 12, 2013 No. 107n

On approval of the Rules for indicating information in the details of orders for the transfer of funds for payment of payments in budget system Russian Federation

Appendix 5. Rules for indicating information identifying the person or body that issued the order for the transfer of funds for payment of payments to the budget system of the Russian Federation

Information identifying the payer of funds, recipient of funds and payment, indicated in orders in accordance with -, is required to be filled out, as well as information indicated in detail “101” of the order, which is filled in with an indicator of one of the following statuses:
"01" - taxpayer (payer of fees) - entity;
"02" - tax agent;
“03” - the federal postal organization that drew up the order for the transfer of funds for each payment by an individual;
"04" - tax authority;
"05" - territorial bodies Federal service bailiffs;
"06" - participant in foreign economic activity - legal entity;
"07" - customs authority;
"08" - payer - legal entity ( individual entrepreneur), transferring funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
"09" - taxpayer (payer of fees) - individual entrepreneur;
“10” - taxpayer (payer of fees) - a notary engaged in private practice;
“11” - taxpayer (payer of fees) - lawyer who established a law office;
“12” - taxpayer (payer of fees) - head of a peasant (farm) enterprise;
"13" - taxpayer (payer of fees) - other individual- bank client (account holder);
"14" - taxpayer making payments to individuals;
"15" - credit organization (branch credit organization), paying agent, the organization of the federal postal service, which compiled a payment order for the total amount with a register for the transfer of funds accepted from payers - individuals;
"16" - participant in foreign economic activity - an individual;
"17" - participant in foreign economic activity - individual entrepreneur;
“18” - a payer of customs duties who is not a declarant, who is obligated by the legislation of the Russian Federation to pay customs duties;
“19” - organizations and their branches (hereinafter referred to as organizations) that have drawn up an order for the transfer of funds withheld from wages(income) of a debtor - an individual to repay debt on payments to the budget system of the Russian Federation on the basis executive document sent to the organization in the prescribed manner;
“20” - a credit organization (branch of a credit organization), a paying agent who drew up an order for the transfer of funds for each payment by an individual;
"21" - responsible participant in the consolidated group of taxpayers;
"22" - a participant in a consolidated group of taxpayers;
“23” - bodies monitoring the payment of insurance premiums;
“24” - payer - an individual who transfers funds to pay insurance premiums and other payments to the budget system of the Russian Federation;
“25” - guarantor banks that have drawn up an order for the transfer of funds to the budget system of the Russian Federation upon the return of value added tax excessively received by the taxpayer (credited to him) in a declarative manner, as well as upon payment of excise taxes calculated on sales transactions excisable goods outside the territory of the Russian Federation, and excise taxes on alcohol and (or) excisable alcohol-containing products;
"26" - founders (participants) of the debtor, owners of the debtor's property - unitary enterprise or third parties who have drawn up an order to transfer funds to repay claims against the debtor for payment mandatory payments included in the register of creditors' claims during the procedures applied in a bankruptcy case.

About changes in security instruments in contract system School experts say electronic trading. We will analyze the rules for suppliers and customers and answer common questions.

Security instruments of the contract system

Securing an application, securing the execution of a contract, securing warranty obligations - these are the 3 security instruments of the contract system:

  1. Securing the application used “at the entrance” to the procedure. The goal is to confirm the good faith of the intention to participate in the procurement and conclude a contract in case of victory. Valid from submission of application until conclusion of contract.
  2. Enforcing the contract(OIS) is the customer’s insurance against dishonest performance by the supplier of obligations under the contract. Valid from the conclusion of the contract until the full fulfillment of obligations under the contract by both parties, acceptance and payment.
  3. Ensuring warranty obligations(CSO) allows the customer to be confident that the supplier, even after the contract is fully completed and payment is received, will not forget about the stated guarantees for the goods/work/services supplied. Valid until the end of the warranty period and fulfillment of all warranty obligations.

What has changed since July 1, 2019?

“Firstly, the terms for the return of collateral under the contract have been established. If previously the Law on the Contract System indicated only the need to determine in the contract the terms for the return of collateral to in cash, then now these deadlines are strictly established in the law.

  • within 30 days from the date the supplier fulfills its obligations;
  • within 15 days, if the purchase was carried out with limited participation of SMP/SONO.

Secondly, it is possible to establish security for warranty obligations. This is a new security instrument in the contract system. Providing warranty obligations - funds or a bank guarantee that the supplier (contractor, performer) provides to the customer before signing the acceptance certificate under the contract. This is a guarantee of the quality of the product (work, service) for the entire warranty period. The choice of the method of ensuring warranty obligations is traditionally up to the procurement participant.”

How does contract enforcement work under 44-FZ?

  • Enforcement is mandatory in trading procedures: tenders and auctions.
  • The customer has the right to establish requirements for securing the execution of the contract in the request for quotations, in some cases in the request for proposals, as well as in procurement from sole supplier(Part 2 of Article 96 of Law No. 44-FZ). The rules for calculating collateral are established in Part 6 of Art. 96 of Law No. 44-FZ.

The winner of the procurement procedure must provide security for the performance of the contract before its conclusion.

Rule: Security can be provided in the form of a cash deposit or a bank guarantee - the choice is up to the supplier.

Special conditions for SMP/SONO

Enforcing the contract is not necessary if the procurement:

  • carried out among small businesses, socially oriented non-profit organizations(SMP/SONO);
  • The winner can confirm his/her good faith: state or municipal contracts executed without penalties or fines for the last three years. Information on execution is from the Register of Contracts, the amount of contracts must cover the NMCC purchases (Part 8.1 of Article 96 of Law No. 44-FZ).

The amount of security in procurement with benefits for SMP/SONO is calculated from the price of the contract being concluded, and not from the initial maximum price (IMCP).

An example of calculating collateral in procurement with benefits for SMP/SONO

Auction for SMP with NMCC is 1,750,000 rubles, security is set at 10% (175,000 rubles). The participant, a small business entity, won the procurement with an offer of 1,200,000 rubles. The security will be calculated based on the price of the contract and will amount to 120,000 rubles.

How can I change the provisioning method?

This is another change in the Contract System Law. The topic is not new, but now everything is regulated through the law (Article 96 of Law No. 44-FZ).

An example of when you can change the provision method

The winner did not have time to issue a bank guarantee in time and, in order to conclude the contract on time, contributed his own funds. Then he issued a bank guarantee and is ready to provide it to the customer in exchange for the return of the cash security.

An example of how you can reduce the security amount

The amount of security can be reduced in proportion to the fulfilled obligations if the conditions are met: the goods and works are delivered, accepted and paid, there are no outstanding penalties, and information about the fulfilled obligations is included in the Register of Contracts. If a deposit has been made: write a statement, the customer will return part of the money. If BG, the amount payable under the guarantee will be recalculated.

What should a supplier do if the bank’s license is revoked?

If a bank’s license is revoked, then the supplier who previously provided a guarantee from this bank as collateral becomes obligated to provide the customer with cash collateral or a new bank guarantee from an authorized bank. This condition is logical and understandable, since the state or municipal contract cannot remain without security.

Should the customer demand a new BG if the terms of the contract are violated?

Question from a participant from the “ ” service: according to the results electronic auction A municipal contract has been signed to repair the roof. The contract deadline is November 1. As of December 3, the contractor had not completed the work; claim work. The bank guarantee expires on December 20. Does the customer need to require a new bank guarantee? What should the customer do in this case?

Answered by Lyubov Emelyanova, expert at the School of Electronic Trading: “Yes, we need to request a new bank guarantee. This conclusion follows from Part 3 of Art. 96 of Law 44-FZ. In this case, the contractor has the right to provide cash instead of a bank guarantee (Part 7, Article 96 of Law 44-FZ). Additionally, it can be noted that the parties have the right to extend the contract execution period one-time on the basis of clause 9, part 1, art. 95 of Law 44-FZ, after the performer pays the penalty.”

Can a third party contribute funds as security for the performance of a contract on behalf of a participant?

There are no provisions in the legislation obliging the procurement participant to personally contribute funds as security for the execution of the contract. If the customer has not established such an obligation in the procurement documentation (notification, procurement documentation, draft contract), a third party has the right to transfer funds for the participant.

Arbitrage practice. There is an example when the court recognized illegal actions customer who refused to accept security for the performance of a contract from a third party (Resolution of the Ninth Arbitration Court court of appeal dated January 14, 2016 No. 09AP-52950/2015 in case No. A40-126679/15). A similar position is found in the practice of antimonopoly authorities (Decision of the Komi OFAS Russia dated March 27, 2014 No. 04-02/2548).

Expert commentary: Participants, carefully analyze the provisions of the documentation and the draft contract. Research whether there is a requirement to personally provide security for the contract. If, however, financial security is provided by a third party, be prepared to defend your position, including in court.

Does the participant need to write an application for the return of the security or is the customer obliged to return the security within the prescribed time frame?

Svetlana Safina, leading expert teacher at Kontur.School, certified teacher in procurement under 223-FZ and 44-FZ:

“The period for returning the monetary security for the execution of the contract is specified in the contract (this is the requirement of Part 27 of Article 34 of Law No. 44-FZ) and does not depend on the submission/non-submission of a written request for the return of funds. It happens that customers ask suppliers to apply for the return of cash collateral to writing, for example, to clarify the details for transferring funds.”

How does contract security work?

The supplier additionally ensures the fulfillment of warranty obligations, if such a requirement is in the contract. The form of security is a sum of money or a bank guarantee at the choice of the supplier. The supplier can provide a single BG or separately two bank guarantees: one will ensure the performance of the contract, the second will act separately in terms of guarantee obligations.

The BG period must exceed the warranty period by at least a month. If payment is made in cash, then the supplier has the right to timely return of that part of the security that covers the execution of the contract. The part that covers the fulfillment of warranty obligations will remain with the customer until the expiration of the warranty period.

Special condition for bank guarantees for warranty obligations:

  • established the right of the customer to demand from the bank to pay the amount under the guarantee in case of violation of the guarantee obligations. At the same time, the bank does not have the authority to investigate this issue: what was violated, under what conditions, why the customer decided so. If the guarantee is presented to the bank, then it has the shortest time frame to repay it.

Also installed General requirements, terms and rules regarding BG for warranty obligations. Details are in the Decree of the Government of the Russian Federation dated November 8, 2013 No. 1005 (as amended by the RF Government Decree dated July 18, 2019 No. 920).

Is the requirement to ensure warranty obligations for goods, works, services an obligation or a right of the customer?

Svetlana Safina, leading expert teacher at Kontur.School, certified teacher in procurement under 223-FZ and 44-FZ:

“It all depends on the object of purchase. IN general case(Part 4 of Article 33 of Law No. 44-FZ) “Requirements for guaranteeing the quality of goods, work, services, as well as requirements for the warranty period installed by the customer if necessary" Those. This is the customer's right.

However, “if a supplier is determined machines and equipment The customer establishes in the procurement documentation requirements for the warranty period... the scope of guarantees..." In this case, the requirement to ensure warranty obligations is the responsibility of the customer.

When purchasing new machines and equipment, requirements for manufacturer guarantees must be established separately. These guarantees are transferred to the customer along with the goods.”

For more information about how CSOs work in practice, how they differ from OIS, see the fragment from the interview “,” comments Svetlana Kitaeva:

To display the form, you must enable JavaScript in your browser and refresh the page.

A payment order is a type of financial documentation that is used to transfer money from one entity to another. Taxes, supplies, advances, salaries and utilities - everything is paid by bills. A payment order will also have to be filled out to transfer security when participating in government procurement.

Help with collateral

The current version of the law “On the contract system” provides for several options for ensuring participation in government and municipal procurement. Performers are obliged:

  • provide your application for participation in procurement;
  • provide security for the execution of the contract, this can be money or a bank guarantee.

In addition to security, the winning bidder will have to pay for the victory. You could say it's a commission trading platform in the amount of 1% of the NMCC, but not more:

  • 2400 rubles if the purchase is for small businesses and SONPOs;
  • 6,000 rubles - for other government purchases.

For each of these payments you will have to make a separate payment document, for which you will need a form, instructions and a sample.

Unified payment form

To make a security payment, use the unified payment order form - OKUD 0401060. Structure financial document provides several blocks of fields that reveal information about the payer, recipient, their bank details and the type of payment being credited.

Payment order structure

The payment is used for settlements with the budget, contractors, personnel and other payments. For example, to pay taxes and fees. The Federal Tax Service has developed and launched a special service - “Online Payment Order”. The online resource allows you to freely, quickly and accurately prepare payment documentation for payment of fiscal obligations.

Application for participation

If an individual entrepreneur or organization takes part in state or municipal procurement, then submitting documents is not enough. It is necessary to provide security for the application, and the first participant at the end of the procedure must also pay for the victory. Since July 2018. Previously, participants deposited money into trading platform accounts. Innovations affected procurement under 44-FZ, as well as SMP operating under 223-FZ. The rest can work according to the old standards - transfer money to the accounts of trading platforms.

We provide security according to 223-FZ

If a procurement participant works under 223-FZ, but does not belong to a small business, then he acts according to the old rules. There is no need to open special accounts. It is enough to transfer the security payment to your account on the trading platform.

Each trading platform has individual details to pay for participation security. Check details in advance. IN otherwise the money will not reach the recipient, and participation in the procurement will be refused.

Sample payment order in 2020 for 223-FZ

Payment for winning purchases

In July 2018, officials introduced a separate fee levied on the winner. That is, the person with whom the state or municipal contract is concluded will be charged a fee for winning. Money will be debited from the special account independently if there are enough funds to complete the transaction. If there is no money in the special account, then a notification will be sent to the winner about the need to replenish the account. If this is not done within the specified period, the victory will be canceled and the execution of the contract will be transferred to another participant.

Funds will have to be deposited into the electronic account of the trading platform by filling out a payment order. The amount is determined as 1% of the NMCC, but not more than 6,000 rubles. There are benefits for SMEs and non-profit institutions conducting socially oriented activities. SMP and NPOs still pay the same 1% of the NMCC, but not more than 2,400 rubles (PP No. 564).

All company expenses must be confirmed and justified. To do this, obtain closing documents for the winning fee. Acts and invoices can be ordered from in electronic format or in paper form (by mail).

Sample of how to fill out a payment order for a winning fee

Enforcing the contract

The winner of the procurement is obliged not only to pay for the victory, but also to provide security for the contract itself. The amount is determined according to the terms of the contract. But the security payment cannot be lower than the advance payment provided for in the contract.

Details for making a security payment must be specified in detail in the text of the government contract. If there are no details in the agreement, then it is necessary to request information from the purchasing customer.

Security for the execution of a contract is a budget payment. To transfer it, consider the following nuances when filling out a payment order.

How to correctly fill out the fields in a sample payment order in 2020.