The Supreme Court of the Russian Federation recalled: according to Law No. 223-FZ, it is impossible to specify two values of the NMC, taking into account the taxation system
The customer has set 2 values of NMCD in the documentation: with and without VAT. When evaluating applications, the tax was not taken into account. The FAS ordered to eliminate the violation.
Three instances supported the controllers:
The Law N 223-FZ does not allow setting 2 values of NMCD (with and without VAT). The customer should have specified 1 for all participants regardless of their taxation system;
participants at the OSN were given an advantage. Their applications were evaluated without VAT, although the contract would have been concluded with tax;
the controllers correctly saw a violation in the actions of the customer. The provisions of the documentation did not meet the principles of equality and limited competition.
The Supreme Court of the Russian Federation did not reconsider the case.
Recall that recently the Supreme Court also supported a similar position of the courts.
Document: Definition of the Armed Forces of the Russian Federation from 06.09.2022 N 305-ES22-15109