In particular, the letter prepared by the Ministry's specialists notes that according to sub-paragraphs "e" and "h" of paragraph 2 of the Rules for Maintaining the Register of contracts concluded by customers, the register of contracts includes, among other things, information on the term of the contract (a separate stage of contract execution) and a document on acceptance (in case of a decision on acceptance of the delivered goods, work performed, services rendered). And in accordance with p . 22 Of the Procedure for the formation of information, as well as the exchange of information and documents between the customer and the Federal Treasury for the purpose of maintaining the register of contracts (hereinafter referred to as Procedure No. 11Zn) when forming information about the term of execution of the contract (a separate stage of contract execution), the end date of the contract execution, the end date of the contract stage (if any) are also indicated in the register. At the same time, in the "Deadline for Execution" of Appendix No. 1 to the order of the Ministry of Finance of the Russian Federation dated October 30, 2020. No. 258n "On Approval of the Procedure for Accounting for Budgetary and Monetary Obligations of Recipients of Federal Budget Funds by Territorial Bodies of the Federal Treasury" (hereinafter referred to as Procedure No. 258n) indicates the date of completion of obligations under the relevant Foundation document (Letter of the Ministry of Finance of the Russian Federation dated September 2, 2021 No. 09-01-08/71217).
Thus, the representatives of the Ministry of Finance of the Russian Federation conclude, taking into account that the term of performance of obligations under the contract is determined by the parties to the contract independently, filling in the field "End date of contract execution" in accordance with Order No. 11Zn and the "Term of Performance" requisites established by Appendix No. 1 to Order No. 258n is carried out by the customer in accordance with the terms of the contract.