According to experts of the Ministry of Finance of the Russian Federation, in cases in which, in accordance with Law No. 44-FZ, it is possible to use information about contracts executed without the application of penalties, only contracts for which penalties in connection with non-fulfillment or improper fulfillment of obligations under these contracts have not been accrued can be used. At the same time, it is noted that the write-off of accrued amounts of penalties in accordance with the decree of the Government of the Russian Federation dated 07/04/2018 No. 783 assumes that the counterparty does not have an unpaid penalty, but does not exclude the fact that civil liability is applied to such a participant.
Recall that the possibility for customers to use information about contracts executed without penalties is provided for in Part 18 of Article 22, Part 3 of Article 37, Part 8.1 of Article 96 of Law No. 44-FZ.
Document: Letter of the Ministry of Finance of the Russian Federation dated January 25, 2024 N 24-06-06/5682
The photo is taken from https://ru .freepik.com/popular-photos