The rules of cancellation of penalties accrued in 2015-2016 to suppliers under contracts are defined
Approved by the Government of the Russian Federation on the basis of part 42.1 of Art. 112 of the Federal law of April 5, 2013 № 44-FZ "on the contract system in the field of procurement of goods, works, services for state and municipal needs" Rules establish the procedure and cases of writing off the accrued and unpaid amounts of penalties in the case of completion of suppliers in full in 2015 and 2016 of performance of all obligations under the contract, except for warranty obligations (decree of the Government of the Russian Federation of July 4, 2018 № 783).
At the same time, the cancellation of these penalties is not made under contracts for which in 2015 or 2016 the terms of performance, contract price, unit price or quantity of goods, scope of work and services were changed by agreement of the parties.
The cancellation is made in the following order:
if the total amount of accrued and unpaid penalties does not exceed 5% of the contract price, the customer shall write off these penalties;
if the total amount of accrued and unpaid penalties is from 5% to 20% of the contract price, the customer shall write off 50% of the amount of penalties subject to payment of 50% of the accrued penalties before January 1, 2017.
One of the conditions for cancellation of penalties is the confirmation of the counterparty of the relevant debt. Otherwise, the decision to write off these amounts by the customer is not allowed.
The rules came into force on 13 July.
Document: RF Government Resolution No. 783 of July 4, 2018