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 calculations must be carried out exclusively through special bank accounts(SBS) operating in 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.
A special settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of payments under the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state.
Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. To date, the following requirements have been met:
Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order. So, for example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the number mobile phone and address Email. 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.
For settlements to ensure the defense order, it is established special treatment. The rules are regulated in Article 8.3 of Law No. 275-FZ. The main instructions are:
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 target 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. But to place targeted funds on deposit it is possible, but the deposit must be opened in the same authorized bank and on the condition that interest from the turnover of money will be credited to this special account.
Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.
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 services it is forbidden.
Registered for the performer enforcement proceedings. 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).
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 trial regarding property, there is a court decision, but it has not entered into force, and the parties want to bind the preliminary contract.
For this purpose, a tripartite agreement has been concluded between the Seller, the Buyer and the Bank. The most important thing in this type of contract. FORMULATION OF FORMULATIONS For the disposal of blocked money in order to avoid subjectivity and disputes between the parties; TO INDICATE THE VALIDITY TO SATISFY THE CONDITIONS; DETERMINATION of the consequences when conditions are not met within the specified time frame. Access to such an account is at the discretion of the mediator in the transaction or the lawyers of the parties.
Shevtsova noted that a separate special account will be opened for each state contract, the money from which cannot be directed to purposes not stipulated by the contract.
The creation of a system of banks authorized to work with the state defense order is designed to guarantee targeted payments under military contracts.
Earlier, a special department was organized within the military department to monitor financial flows allocated for the state defense order.
Yes, you can pay up to 3 million per month from a separate account to a current account. But here, I think, you need to understand whether it is beneficial for you to allow this limit only for purchases. Perhaps you have other overhead costs (rent, travel, transportation, etc.). Ivan. From experience. Performers of the second level. Authorized bank - Sberbank.
We already have 10 special accounts. Within 3 ml.
2. The collapse of real production through financial manipulations with special accounts and money for them. For example, profit is blocked on special accounts until the contract is fulfilled by the head contractor (1–7 years or more). Who will compensate for inflationary losses?
Where to get funds for the renewal of fixed assets? With a bank loan rate of 20–23 percent and a permitted profitability of 20 percent (for any enterprise of all forms of ownership, in all sectors), development is excluded.
documents that are the basis for making payments. Providing information on transactions from a separate account; other actions prescribed by law, regulations Bank of Russia and other regulatory legal acts RF. "Gazprombank" ( Joint-stock company) is an authorized bank to support the state defense order and provides the Prime Contractors and Contractors with a full range of services provided for federal law.
Bank GPB (JSC) provides clients - participants of the state defense order with the service of reserving a separate account number to be indicated in the concluded contracts.
Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and with the requirement established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account? From special or from settlement? And can these expenses be attributed to the cost of the state defense order?
And if in authorized bank bailiff brings a writ of execution providing for direct write-off Money from the account of the debtor enterprise, can the bank refuse to execute, violating the federal law on enforcement proceedings, or is it obliged to execute the document, violating the law on the state defense order? After all, 275-FZ regulates and limits exclusively voluntary expenditure operations on special accounts, but by no means compulsory.
Over the past three years, its share in total production increased by 10% and reached 63%. As of September 2015, the placement volumes of the state defense order amounted to 94%. Enterprises have been advanced for 74% of the plan.
And this is against the background of rather complex phenomena in the economy. Moreover, despite the sanctions, we have retained the second place in the world after the United States in terms of military exports. - In order to compete with dignity in the foreign market, our defense industry must provide not only an attractive price and stable product quality, but also be efficient in terms of production organization.
The fact is that, in addition to endowing the Ministry of Defense Russian Federation, the Federal Antimonopoly Service of Russia and Rosfinmonitoring with new control functions in the field of the implementation of the state defense order, banks have been connected to the process of mandatory control. As of January 2017, nine banks are authorized to provide 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 CEO and then wait another week. If you are having difficulty
At the same time, separate accounts already opened with VTB are actively used, and there are no cases when the account was opened, but the company was unable to carry out operations on it, says Zulina. According to Deputy Defense Minister Tatyana Shevtsova, in the seven months of work of the unified information system settlements, created under the law 275-FZ, more than 895.6 billion rubles were received on the special accounts of the executors of the state defense order under 5,500 contracts. According to the director of one of the enterprises of the armaments industry for the Ground Forces, the paralysis due to the new law did not really set in, but serious difficulties arose due to the inability to finance the necessary, but not covered by the law, expenses.
Without these numbers, it is impossible to make settlements with counterparties through special accounts in authorized banks. Since the production cycle for the manufacture of defense-industrial complex products can take several months, and since September 1 it is not possible to pay for the supply of components (and, accordingly, receive them), many enterprises face a real danger of disrupting the implementation of the state defense order. In addition, there are still no approved registers of industrial cooperation, although they are fundamental documents, without which it is impossible to work within the framework of the amended law.
The fact is that, in addition to vesting the Ministry of Defense of the Russian Federation, the Federal Antimonopoly Service of Russia and Rosfinmonitoring with new control functions in the field of the implementation of the state defense order, banks have been involved in the process of mandatory control. As of January 2017, nine banks are authorized to provide banking support and conduct settlements under the state defense order. All of them are controlled by the state in one way or another.
Attention!
Ilya. Yes, you can pay up to 3 million per month from a separate account to a current account. But here, I think, you need to understand whether it is beneficial for you to allow this limit only for purchases. Perhaps you have other overhead costs (rent, travel, transportation, etc.). Ivan. From experience. Performers of the second level. Authorized bank - Sberbank. We already have 10 special accounts. Within 3 ml.
O.I.] is intended for settlements carried out within the framework of the accompanied contract. Those. for operations under one contract with one counterparty. Such a condition allegedly forces us to open a new separate account for each contractor with whom we will work within the framework of the State Defense Order, and, consequently, to conclude such an excellent agreement with the bank for each Account. And just as we psychologically prepared ourselves for opening an unlimited number of separate accounts, for exciting work with them, as we see another condition in the text of the agreement:
“Mutual settlements between the Client and all contractors included in the cooperation of the head contractor during the execution of the contract are carried out through the Account and separate accounts of contractors”
Here is some of them. According to 275-FZ, the rights of the state customer infringe on the rights of the prime contractor, as they increase budget allocations to the state customer at the expense of income from fines received, penalties from contractors in case they violate the law on the State Defense Order. This is contrary to the fundamentals of the civil legislation of the Russian Federation, since none of the parties to the state contract should receive financial privileges at the expense of the other party. Lots of banking questions.
2. The collapse of real production through financial manipulations with special accounts and money for them. For example, profit is blocked on special accounts until the contract is fulfilled by the head contractor (1–7 years or more). Who will compensate for inflationary losses? Where to get funds for the renewal of fixed assets? With a bank loan rate of 20–23 percent and a permitted profitability of 20 percent (for any enterprise of all forms of ownership, in all sectors), development is excluded.
Indeed, even with the most loyal approach of the authorized bank to the tariffs for servicing special accounts and with the requirement established by 275-FZ for gratuitous banking support, representatives of authorized banks have already named the cost of executing a payment order. This is 25 rubles. Apparently, exclusively from their own. Then from what account?
From special or from settlement?
And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for direct debiting of funds from the account of the debtor enterprise, can the bank refuse to execute, violating the federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense orders ? After all, 275-FZ regulates and limits exclusively voluntary debit transactions on special accounts, but not compulsory ones.
we publish as a brief summary of the discussion. - Questions can be sent to us using the contacts listed on the website of the Ministry of Defense of the Russian Federation in the section of the Department of Financial Monitoring of the State Defense Order of the Ministry of Defense of the Russian Federation. Also for inquiries on the site there is hotline financial monitoring of the state defense order. In addition, you can send your questions through the New Defense Order magazine (Difans Media LLC). Answers to questions and appeals are provided in the form of an explanation, within the time limits established by the Federal Law of May 2, 2006 No.
1. funds are credited to an account in foreign currency if the account number and the name of the recipient specified in the settlement document, with appropriate details legal entity, individual entrepreneur and an individual engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - a client of the Bank;
Now the majority of enterprises whose state defense order exceeds 70% have stopped their investment programs and the purchase of parts," Stavitsky said. In his opinion, according to this law, any enterprise and any contractor will be punished "in percentage terms", because it cannot be fulfilled. “It is impossible to change it, it must be cancelled.
Need to create new law and run it in enterprises”,
And C - assembly. _________________ Question 1. Is it possible to purchase B under a single contract, which we use for different products (under different government contracts)? How to determine the cost of resources that we use in the performance of a contract (electricity, rent of premises, wages of workers) when we work on several contracts at the same time. How to determine how much light was spent on a particular contract?! The same is true for equipment (laboratories, tools) common to many government contracts. Twisted something like. Question 1. Hardware is a very broad concept, these are nails and scissors.
What trump cards does Barnaultransmash have today? - In our case, import substitution and the state defense order (GOZ) are connected. Now Barnaultransmash has a stable, secured defense order. But the implementation of the State Defense Order has its own peculiarities: from September 1, 2015, we must work on special accounts. Not all enterprises were ready for the new financial scheme. There must have been some kind of transitional period. - From September 1, 2015, in accordance with Law No. 275-FZ ("On the state defense order." - Note.
Organizations carrying out the state defense order are obliged to act strictly within the framework of the current legislation. This also applies to mutual settlements between government customers, prime contractors and contractors. For these purposes, a separate current account under the state defense order is opened in an authorized bank. In this article, we will look at why it is needed and how to use it.
According to the provisions of Federal Law No. 275 of December 29, 2012, a separate nominal account is an account that is opened for the head contractor (clause 7 of part 1 of article 7.1), the contractor (clause 7 of part 2) in an authorized bank for mutual settlements under the state defense order on the basis of the conditions prescribed in the state (each) contract.
In accordance with the norms of 275-FZ, an authorized bank is a bank established in accordance with the legislation of the Russian Federation, which is chosen by the head executor. The Bank of Russia posts a list of relevant banks on its website on a monthly basis. One of the institutions that provide banking support for the state defense order is Sberbank, reserving a separate settlement account for the state defense order is one of the services that can be used online.
All funds transferred to the contractor by the state customer are targeted and intended directly for the costs of the state defense order. If a financial resources will be 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.
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:
According to the OS, it is prohibited to carry out the following types of movements:
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.
Article 8.3. Single Account Mode
The mode of using a separate account provides for:
1) debiting funds only if the government contract identifier is indicated in the order;
2) debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts for the purposes of:
a) payment of taxes and fees, customs payments, insurance premiums in Pension Fund Russian Federation, Fund social insurance Russian Federation, Federal Fund for Mandatory health insurance and other obligatory payments in budget system Russian Federation established by the legislation of the Russian Federation;
(As amended by Federal Law No. 317-FZ of July 3, 2016)
(see text in previous)
b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;
c) transfer of profits in the amount agreed upon by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and the submission to the authorized bank of the act of acceptance and transfer of goods (act of work performed, services rendered);
d) transfer of funds by the head executor in case of partial execution of the state contract by him, if the result of such partial execution is the products accepted by the state customer, in the amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the product price c, established by the Government the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor. The state customer notifies the authorized bank about the agreed amount of profit to be transferred by the head contractor in the event of partial execution of the state contract by him. notification is determined by the state customer;
(paragraph “d” as amended by the Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanied transaction is compiled by the head executor, agreed and submitted by the state customer to the authorized bank in which a separate account is opened by the head executor. drawing up, approval and submission to the authorized bank of the specified list is determined by the state customer;
f) transfer of funds in the amount agreed by the parties at the conclusion of the state contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the state contract incurred by the head contractor at his own expense (with the exception of funds held in separate accounts) of the costs of formation stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to confirmation by the head contractor of the validity of the actual costs associated with the formation of such a stock;
(paragraph “e” as amended by the Federal Law of 03.07.2016 N 317-FZ)
(see text in previous)
f.1) transfer of funds in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) after the execution of the contract within the price of the contract incurred by the contractor at his own expense (with the exception of funds held in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to the confirmation by the contractor of the validity of the actual costs associated with the formation of such a stock, after the execution of the contract and the submission by the contractor to the authorized bank of the act of acceptance and transfer of goods ( act of work performed, services rendered);
(Item “e.1” was introduced by Federal Law No. 317-FZ of July 3, 2016)
f.2) transfer of funds in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the contract incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the manufacture of products with a long technological production cycle in order to fulfill the state defense order, subject to the contractor confirming the validity of the actual costs associated with the formation of such a stock;
"e.2" was introduced by the Federal Law of 03.07.2016 N 317-FZ)
g) performing permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Article 8.4 of this Federal Law;
h) payment by the head executor of expenses in the amount of not more than five million rubles per month and payment by the executor of expenses in the amount of not more than three million rubles per month;
(clause “h” as amended by the Federal Law of July 29, 2017 N 237-FZ)
(see text in previous)
2. Separate accounts of the head executor, executors, provided for by this Federal Law, are subject to closure by the head executor, executors after the authorized bank receives from the state customer a notification of the execution of the state contract. Operations to debit funds from a separate account upon its closure are not subject to the requirements provided for by paragraph 1 of this article.
Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between the participants in such a contract. All payments must be made exclusively through special bank accounts (SBS) operating in the general mode. You can open it not in every bank, but only in an authorized banking organization. In the article, we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.
A special settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of payments under the defense order between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state.
Article 8.1 of Law No. 275-FZ establishes special criteria for banks that are entitled to service special accounts. To date, the following requirements have been met:
Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order. So, for example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the mobile phone number and email address. Within 5 working days, you should confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account, and return the funds received to the senders.
And when VTB reserves the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract.
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:
A wide list of prohibited operations on special accounts for the defense order has been established (Art.
8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor. Also, targeted funds cannot be loaned or invested in the authorized capital of a third-party company.
Any transfers to individuals are prohibited, except for wages and insurance premiums for hired workers or compensation. Money for the fulfillment of a defense order cannot be donated or transferred to charitable foundations or individuals.
Buying foreign currency, precious metals or securities is also illegal.
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.
Can the executing organization replenish the special account on its own?
Maybe. The organization needs to replenish the account with its own money in the case of settlements with an authorized bank for servicing this special account. It is impossible to spend target money on banking services.
Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account on a writ of execution? Rental relationship management
In the article, we will consider the situations faced by taxpayers who work within the framework of the state defense order, guided by the Federal Law of December 29, 2012 No. 275-FZ “On the State Defense Order” (hereinafter Law No. 275-FZ) and apply a special account.
At the same time, before the conclusion of the contract, the executors included in the cooperation of the head executor must be notified of the need to conclude an agreement on banking support with the authorized bank chosen by the head executor (clause 3, clause 1 and clause 3, clause 2, article 8 of Law No. 275-FZ).
When fulfilling the state defense order, the prime contractor and contractors under the state defense order use for settlements under the contract only separate accounts opened by contractors with whom contracts are concluded in an authorized bank (clause 7, clause 1 and clause 7, clause 2, article 8 of Law No. 275-FZ).
Taking into account the above provisions of Law No. 275-FZ, a subcontractor organization that is included in the cooperation of the prime contractor for the implementation of the state defense order is obliged to conclude an agreement on banking support and opening a special account with an authorized bank selected by the prime contractor. Therefore, she is not entitled to open a special account in another bank, except for the one specified in the contract with the contractor and his notification.
According to Art. 11 of the Tax Code of the Russian Federation accounts (account) - settlement (current) and other accounts in banks opened on the basis of a bank account agreement. At the same time, the Bank is obliged to conclude a bank account agreement with the client who proposed to open an account on the conditions announced by the bank for opening accounts of this type, corresponding to the requirements provided for by law or established in accordance with it. banking rules(Clause 2, Article 846 of the Civil Code of the Russian Federation).
In accordance with paragraph 2 of Art. 8 of Law No. 275-FZ, the Contractor concludes an agreement on banking support with an authorized bank selected by the head contractor (clause 2, clause 2, article 8 of Law No. 275). In addition, the Contractor notifies (before concluding contracts) other contractors of the need to conclude an agreement on banking support with an authorized bank, selected by the head contractor (clause 3, clause 2, article 8 of Law No. 275-FZ).
In turn, the authorized bank is obliged to conclude agreements on banking support with the head executor, the executor and open separate accounts for them (clause 1, clause 2, article 8.2 of Law No. 275-FZ). At the same time, a separate account is an account opened for the head executor, the executor in an authorized bank for making payments under the state defense order (clause 10, article 3 of the Federal Law of Law No. 275-FZ). Therefore, the Executing Organization is obligated to open a special account with an authorized bank by Law No. 275-FZ.
According to par. 2 p. 2 art. 846 of the Civil Code of the Russian Federation, the Bank is not entitled to refuse to open an account, the performance of relevant operations on which is provided for by law.
However, it should be taken into account that the credit institution (bank) has the right to refuse to conclude a bank account (deposit) agreement in accordance with the rules internal control credit institution if she has suspicions that the purpose of concluding such an agreement, in pursuance of which an account is opened, is to carry out operations for the purpose of legalizing (laundering) proceeds from crime or financing terrorism (clause 5.2, article 7 of the Federal Law of 07.08 .2001 No. 115-FZ “On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism” (hereinafter Law No. 115-FZ).
According to paragraph 6.2 of Ch. 6 "Regulations on the requirements for the internal control rules of a credit institution in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism" (approved by the Bank of Russia on March 2, 2012 N 375-P), (hereinafter - Regulation No. 375-P ), factors, individually or in combination, influencing the adoption of such a decision by a credit institution may be the following circumstances:
— a legal entity has an authorized capital equal to or slightly exceeding minimum size of the authorized capital established by law ((clause "a" clause 6.2 of Regulation No. 375-P.
- less than six months have passed since the date of registration of a legal entity (clauses "b", clause 6.2 of Regulation No. 375-P);
— according to the data tax service as the legal address of the legal address, the address of mass registration is indicated (clause "c", clause 6.2 of Regulation No. 375-P).
— absence at the address of the legal entity specified in the unified state register legal entities, a body or a representative of a legal entity (“d”, clause 6.2 of Regulation No. 375-P);
- one and the same individual is a founder (participant) of a legal entity, its head and) maintains accounting(clauses "e", clause 6.2 of Regulation No. 375-P);
- there is information from the Bank of Russia that, in relation to the Organization, the presence of debts of non-residents under contracts was revealed under which the Organization closed transaction passports in connection with their transfer for servicing to another authorized bank (clauses "f", "clause 6.2 of Regulation No. 375-P);
- in relation to the legal entity, there is a decision of the interdepartmental coordinating body that performs the functions of countering the financing of terrorism to freeze (block) funds or other property (clauses "and" clause 6.2 of Regulation No. 375-P);
— other factors independently determined by the credit institution (clause “k”, clause 6.2 of Regulation No. 375-P.
Considering the foregoing, despite the fact that the opening of a special account by the Contractor as part of the execution of the state defense order by him is provided for by law, the credit institution has the right to refuse to conclude a bank account agreement in accordance with the internal control rules of the credit institution, if there are grounds to believe that the Organization is performing operations aimed at for the legalization (laundering) of proceeds from crime or the financing of terrorism.
However, upon receipt of a refusal, the Contracting Authority has the right to apply to the court, and it is possible that the judicial authorities, in case of failure to prove the existence of grounds for opening a bank account, provided for in clause 5.2 of Art. 7 of Law No. 115-FZ, will take the side of the Organization and recognize the actions of the bank as unlawful (Decision Arbitration Court Nizhny Novgorod region of 10/14/2016, Resolution of the First Arbitration Court of Appeal of 12/22/2016, Resolution of the Arbitration Court of the Volga-Vyatka District of 04/19/2017 No. F01-878/2017 in case No. A43-15183/2016).
So Supreme Court The Russian Federation, considering a similar situation in its Ruling No. 301-ES17-10939 dated August 25, 2017 in case No. A43-15183 / 2016, noted that despite the fact that in order to refuse to open an account for a bank, only suspicions about the possible commission of a legalization operation by the client are sufficient proceeds of crime, when considering a case in court to challenge the refusal to open an account, the bank must confirm and prove that such suspicions were reasonable at the time of the refusal to open an account. In addition, the court noted that the funds from federal budget, aimed at the execution of the state defense order, cannot, according to their legal nature be the proceeds of crime.
Thus, in view of the foregoing, to refuse to open an account for a bank, only suspicions about the possible commission by the client of an operation to legalize income obtained by criminal means are sufficient. However, if the Organization goes to court, the bank will have to confirm and prove that such suspicions were reasonable at the time of refusal to open an account.
In accordance with paragraphs. 6 p. 1 and pp. 6 p. 2 art. 8 of Law No. 275-FZ, the prime contractor and contractors determine 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 prime contractor.
At the same time, before the conclusion of the contract, the executors included in the cooperation of the head executor must be notified of the need to conclude an agreement on banking support with the authorized bank chosen by the head executor (clause 3, clause 1 and clause 3, clause 2, article 8 of Law No. 275-FZ).When fulfilling the state defense order, the prime contractor and contractors under the state defense order use for settlements under the contract only separate accounts opened by contractors with whom contracts are concluded in an authorized bank (clause 7, clause 1 and clause 7, clause 2, article 8 of Law No. 275-FZ).
In accordance with paragraphs. “h”, paragraph 2, part 1, art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts for the purpose, in particular, of paying expenses by the head contractor in the amount of not more than five million rubles a month and paying executor of expenses in the amount of not more than three million rubles per month.
Since it is possible to debit funds from a separate account of the contractor to other bank accounts in order to pay other expenses in the amount of not more than three million rubles per month, and in the issue under consideration we are talking about the amount of 400,000 rubles, the executing organization operating under GOZ has the right to transfer money to the supplier from his special account to his current account.
In accordance with paragraphs. "g" paragraph 1 of Art. 8.3 of Law No. 275-FZ, the mode of using a separate account provides for the performance of permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Art. 8.4 of Law No. 275-FZ.
At the same time, according to paragraphs. "a" paragraph 3 of Art. 8.4 of Law No. 275-FZ on a separate account is not allowed, in particular, transactions in the form of transfer (issuance) of funds to individuals, with the exception of wages, subject to the simultaneous payment of relevant taxes, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund.
In accordance with paragraph 1 of Art. 8.2 of Law No. 275-FZ, an authorized bank, in particular, has the right to: request from the head executor, executor the documents and information provided for by this Federal Law (clause 1, clause 1, article 8.2 of Law No. 275-FZ); control orders in the manner prescribed by Art. 8.5 of Law No. 275-FZ (clause 4, clause 1, article 8.2 of Law No. 275-FZ).
When accepting an order for execution, the authorized bank controls: in particular, the compliance of the purpose of the payment specified in the order with the content of the documents submitted by the owner of a separate account and which are the basis for drawing up the order (clause 3, clause 1, article 8.5 of Law No. 275-FZ), as well as compliance with the regime for using a separate account established by Law No. 275-FZ (clause 4, clause 1, article 8.5 of Law No. 275-FZ).
At the same time, when transferring the RFP, including for the first half of the month (advance), the Contracting Authority must provide the authorized bank with settlement and payment statements (of another form of primary accounting documentation on the accounting of labor and its payment, established by the legislation of the Russian Federation on accounting), on the basis of which the contractor drew up an order to transfer funds (Letter of the Bank of Russia dated 02.12.2015 N 12-1-5 / 2822, dated 14.12.2016 No. 12- 1-5/2793).
It should be added that paragraph 3 of Art. 8.4 of Law No. 275-FZ regulates the procedure for transferring (issuing) funds from a separate account to individuals and cannot regulate the procedure for transferring, in particular, personal income tax (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948 ).Russian organizations from which the taxpayer received the income indicated in paragraph 2 of Art. 226 of the Tax Code of the Russian Federation, are required to calculate, withhold from the taxpayer and pay the amount of personal income tax, taking into account the features provided for in Art. 226 of the Tax Code of the Russian Federation (clause 1 of article 226 of the Tax Code of the Russian Federation). At the same time, the date of actual receipt by the taxpayer of income in the form of wages is the last day of the month for which he was accrued income (clause 3, article 226 of the Tax Code of the Russian Federation).
Tax amounts are calculated by tax agents on the date of actual receipt of income, in this case, regarding the payment of salary - on the last day of the month (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation, clause 3 of article 226 of the Tax Code of the Russian Federation).
Therefore, in view of the foregoing, the tax agent on the last day of the month for which the income in the form of wages was accrued to the taxpayer, calculates personal income tax and cannot do this before.
In this regard, before the end of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget when paying wages for the first half of the month (Letter of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948).
Thus, the Contractor Organization, when paying the RFP for the first half of the month, must provide the authorized bank with payroll statements (another form of primary accounting documentation for the accounting of labor and its payment established by the legislation of the Russian Federation on accounting), on the basis of which the contractor drew up an order on money transfer.
However, at the same time, at the same time with the advance order, the Organization should not provide orders for the payment of personal income tax as a tax agent, since before the expiration of the month, it is impossible to determine the income received in the form of wages for the month and calculate the tax to be withheld and transferred to the budget.
How to make payments on state defense orders through separate accounts? Is there a list of cases when it is necessary to use strictly special bank accounts? And in what cases do settlements go through accounts in the Treasury?
Question. Need advice on general contracting services under the state defense order on special. accounts, how to be and what to do?
Answer. Detailed advice on opening and using special accounts in banks for the purposes of the state defense order is contained in the materials of the Glavbukh System.
Calculations on state defense orders must be carried out through separate accounts. From January 1, 2017, there is a list of cases when strictly special bank accounts must be used. In situations that are not included in this list, settlements are made through accounts in the Treasury. Through special accounts, settlements are carried out on state defense orders, which have been concluded:
1. Ministry of Defense.
2. State customers in order to provide the foreign intelligence agencies and the FSB of Russia with the means of intelligence, counterintelligence activities, and the fight against terrorism.
3. Other government customers, if banking support under contracts with them is provided for by separate regulations.
4. Rosatom State Corporation to:
- to provide goods, works, services for the development, testing, production, dismantling and disposal of nuclear weapons and nuclear charges;
- support basic and critical technologies at all stages life cycle nuclear weapons, nuclear charges, including ensuring nuclear and radiation safety;
- to form a state stock of special raw materials and fissile materials.
Funds from a special account can be directed to strictly defined purposes. And some transactions on a special account are generally prohibited. How to open a special account? How to spend money from a special account? For what purposes is the money prohibited? Read about it in the recommendation.
Who should open a special account
Who for the state defense order (GOZ) should open a special account in authorized banks
Special accounts must be opened both by the head executor and all contract executors who enter into cooperation with the head executor. A special account must be opened for each contract.
The sequence of actions is as follows:
To open a special account, conclude a banking support agreement with the bank and provide Required documents. Which specific documents to submit is decided by the authorized bank. As a rule, these are the same documents as for the current account, plus additional documents for the state defense order. For example, a certified copy of a contract or an extract from a contract, information about which is a state secret.
The exact list of documents can be viewed on the websites of authorized banks:
- PJSC "Sberbank";
- VTB Bank (PJSC);
- Bank GPB (JSC);
- JSC "AB "Russia"";
- PJSC "Bank" Saint-Petersburg"" ;
- JSCB Novikombank;
- JSC Rosselkhozbank.
The bank is obliged to open a special account free of charge. There is also no fee for banking support, which includes:
- monitoring of settlements, including control of orders for the transfer of funds;
- submission to the Russian Ministry of Defense of data on calculations under the state defense order;
- provision of information on operations on a special account;
- other actions stipulated by the legislation and regulations of the Bank of Russia.
How to use a special account
For what purposes, when executing the state defense order (GOZ), can funds from a special bank account be spent
Funds from the special account can only be spent on the needs of a specific state defense order. Moreover, calculations under the state defense order can be carried out:
1. From one special account to another special account in the same authorized bank. These are settlements with executors under the contract, which are included in the cooperation according to one identifier of the state contract.
2. From a special account to another bank account in the same or another bank. But only in strictly defined cases (). Cases when you can send money from a special account to another bank account, and what documents to provide to confirm the payment, see the table.
| For what purposes can I transfer money from a special account to another bank account (including in another bank) | What documents to submit to the bank to confirm the operation | |||||||||||
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The payment of wages is allowed provided that, simultaneously with the salary, the contractor transfers personal income tax and insurance premiums from salary |
- Register of transfers of funds to card accounts(if the salary project is in an authorized bank); - an agreement with a bank for the transfer of salaries to card accounts of employees of the enterprise (if the salary project is in another bank); - Payroll and checkbook (if applicable) salary project No) |
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Transfer compensation payments to employees in accordance with labor legislation (subparagraph “g”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, pay: |
Documents that confirm compensation payments. For example, a business trip order, advance report, etc. | |||||||||||
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Transfer money according to writ of execution, which provide for: Please note: if the payment of taxes (fees, customs payments) in total exceeds 50 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia of July 15, 2015 No. 3729-U) |
No supporting documents required | |||||||||||
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Pay for goods, works, services at state-regulated prices or tariffs (subparagraph “b”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, gas supply services, utilities, heat supply, water supply and sanitation, household waste disposal |
Agreement, invoice and other supporting documents; In the payment order, in the purpose of payment, indicate: |
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Transfer profit to your account in the amount agreed by the parties to the contract after the full execution of the state contract (subparagraph “c”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Please note: if the payment amount exceeds 20 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia No. 3729-U) |
1. Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which indicates the amount of profit agreed upon by the parties. 2. Documents that confirm the execution of the contract in full by both parties: |
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Transfer profits to your account upon partial execution of the state contract (subparagraph “d”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Only the head contractor has the right to do so, provided that: |
Notification of the amount of the agreed profit received by the bank from the state customer; State contract with the condition of phased delivery and acceptance of products; Product acceptance document for the relevant stage |
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Transfer money to a foreign contractor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). You can transfer money to a foreign contractor provided that: |
- Contract with a foreign contractor; - waybills, invoices, other documents |
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| Reimburse previously incurred expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components, if these products are used to fulfill the state defense order: | ||||||||||||
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The costs are reimbursed by the head executor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the principal must: And the state customer must notify the authorized bank of the amount of expenses to be reimbursed (clause 3, article 7.1 of the Law of December 29, 2012 No. 275-FZ). |
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The expenses are reimbursed by the performer (subparagraph “e.1”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Expenses can be reimbursed after the full execution of the contract |
Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which contains a condition for reimbursement of expenses; Documents that confirm the full performance of the contract by both parties |
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The expenses are reimbursed by the contractor who manufactures products with a long technological production cycle (subparagraph “f. 2”, clause 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the contractor must: Include this condition in the contract or in an additional agreement to it. Full execution of the contract can not wait |
Contract (supplementary agreement to the contract, extract from the state contract containing state secrets), which contains a condition on reimbursement of expenses | |||||||||||
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Thus, if the head contractor (executor) has the amount of expenses for the execution of the state defense order does not exceed 5 million (3 million) rubles per month. in the aggregate, money from a special account can be transferred to a regular bank account. However, the head executor in any case will send a notification to the executor about the need to open a special account. And the executor, in turn, is obliged to open a special account in an authorized bank, which was chosen by the head executor. This follows from parts and article 8 of the Law of December 29, 2012 No. 275-FZ. The ability to pay expenses to a regular bank account is just a special procedure for using funds from a special account. It does not give the performer the right to decide whether to open a special account for him or not. The obligation to open a special account is provided for by law without any exceptions. What operations are prohibited What operations are prohibited when using a special bank account as part of the execution of the state defense order (GOZ) Operations that are prohibited from a special account: personal income tax and insurance premiums Situation: is it necessary to transfer personal income tax and insurance premiums when paying an advance to employees fulfilling the state defense order. The state contract is accompanied by an authorized bank Yes need. The bank will not make payments for wages if, at the same time, payments for personal income tax and insurance premiums are not provided. The bank is obliged to comply with the requirements of subparagraph "a" of paragraph 3 of Article 8.4 of the Law of December 29, 2012 No. 275-FZ, otherwise it will face a fine. Therefore, together with advance payments, he legally requires payments for personal income tax and insurance premiums. However, the bank does not have the right to control the amount of contributions and personal income tax. Therefore, issue payments for conditional amounts, at least for 1 rub. After all, the bank is not authorized to check the calculation of taxes and insurance premiums. In addition, it is impossible to reliably determine the amount of personal income tax and contributions when paying an advance. The main thing is to formally comply with the condition of mandatory payments from wages. And what to do with the resulting overpayment? Insurance premiums can be set off against future payments for the same type of premium. But personal income tax can be set off against the payment of other federal taxes or returned (clause, article 78 of the Tax Code of the Russian Federation). It will not work to set off personal income tax from an advance against future personal income tax payments - inspectors do not recognize this amount as a tax (letters from the Ministry of Finance of Russia,). After all tax base can be determined at the end of the month. This cannot be done with advance payments. Therefore, the amount of personal income tax transferred to the budget before the deadline is considered by inspectors to be an erroneous payment. Please note: a credit for insurance premiums and taxes can only be made against payments that you transfer under the same state defense contract. Otherwise, it will be an inappropriate use of special account funds. Is there any liability if you pay personal income tax in advance? Doesn't threaten. The Federal Tax Service took into account arbitration practice in favor of organizations and issued a letter in which it recognized that the payment of personal income tax in advance is not tax offense(letter of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11/19716). But the position about the order payment of personal income tax controllers don't change. That is, it is necessary to pay personal income tax for the state defense order in general order. This is evidenced by the latest letters of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948, dated March 21, 2016 No. 03-04-06 / 15565. Thus, in order for the bank to make an advance payment, pay personal income tax and insurance premiums at the same time in conditional minimum figures. There is no penalty for this, and the overpayment will not be lost. Such a compromise between tax legislation and legislation in the field of state defense orders will have to be observed until the Law of December 29, 2012 No. 275-FZ is amended in terms of personal income tax and insurance premiums from a salary advance. How to fill payment order How to fill out a payment order to use funds from a special account as part of the execution of the state defense order (GOZ) Fill out the payment order in the same manner as for ordinary contracts. In doing so, consider the features that are collected in the table below:
When the bank has the right to suspend operations on the special account of the prime contractor The authorized bank has the right to suspend operations on the account if the operation is listed in the Instruction of the Bank of Russia dated July 15, 2015 No. 3729-U. What is the suspension? The organization sends a payment order to the bank. The bank, before carrying out the operation, will check whether this operation to the list of suspicious. If so, then the bank will not process the payment. The payment suspension period is five business days. During this time, the head executor must submit to the bank a notification about the validity or invalidity of the suspended operation. After the bank receives the notification, it makes one of the following decisions: Refuse to conduct a suspended operation; If the bank has not received a notification from the prime contractor within the period of suspension of the operation, it still conducts the operation. In any case, whether the bank performed the operation or refused, it notifies Rosfinmonitoring of each such event. How and when to close a special account How to close a special bank account for the state defense order (GOZ) You can close a special bank account after completing government contract. In order to close a special account, it is enough to submit an application to the bank. The sequence of actions is this. 1. State customer sends a notification to the authorized bank on the full execution of the state contract. 2. The bank informs the prime contractor that it has received a notification from the state customer. 3. The head executor sends an application to the bank to close a separate account. 4. The Bank notifies all participants of cooperation within this identifier that: 5. Contractors send an application to the bank to close the special account. The application form is set by the bank. It can be downloaded from the website of the authorized bank. |
