We have determined how to write off penalties for 2021 under state contracts due to the rise in the cost of construction resources
From December 30, customers must write off the penalties accrued in 2021 for non-performance or improper performance of the contract. This should be done according to the rules of the Decree of the Government of the Russian Federation No. 783. It was changed on January 8.
Thus, customers are obliged to write off accrued and unpaid penalties if:
in 2021, the obligations under the contract were not fully fulfilled due to the rise in the cost of building materials;
there is an agreement to change the contract for this reason.
The penalty is written off in the period from the date of conclusion of the contract to the date of submission of the counterparty's proposal to change the terms.
Recall that such a proposal is one of the conditions of the contract adjustment rules due to the rise in the cost of construction resources.
From December 30, these rules were extended to contracts that were concluded for a period of less than one year, and from January 8 — to those that were signed before January 1, 2022.
Document:Resolution of the Government of the Russian Federation of 31.12.2021 N 2594