Evading the payment of personal income tax and insurance premiums may close access to public procurement
The government of the Russian Federation instructed the Ministry of Finance, Ministry of labor and FAS to assess the feasibility of making appropriate changes to the legislation of the Russian Federation on the contract system in the procurement of goods, works and services for state and municipal needs. The results of the work of the Ministry should be reported to the Cabinet of Ministers by 20 may this year, having prepared, if necessary, draft regulatory legal acts.
It is a question of possibility of prevention to participation in public procurement of persons concerning whom the fact of evasion from payment of personal income tax and insurance premiums is established.
Recall, currently, one of the requirements for participants in the procurement is the absence of arrears in taxes, fees, arrears on other mandatory payments to the budgets of the budget system of the Russian Federation for the past calendar year (paragraph 5 h. 1 article 31 of the Federal law of April 5, 2013 № 44-FZ "On the contract system in the procurement of goods, works, services for state and municipal needs"). In this case, not all debts are taken into account, but only those whose amount, according to the financial statements for the last reporting period, exceeds 25% of the book value of the assets of the procurement participant.
In turn, the Ministry of Finance, the Ministry of agriculture and the Ministry of economic development of Russia need to agree on proposals for state support of producers of fruit and berry products – in particular, concerning the establishment of a reduced VAT rate for the sale of such products.
These instructions were given as part of the instructions following the discussion in the state Duma of the report of the Government of the Russian Federation on the results of work in 2018.