In what cases is the determination of the price of a contract concluded with a single counterparty carried out according to «special» rules?
Representatives of the Ministry of Finance of the Russian Federation in their letter recalled that when making purchases from a single counterparty in accordance with paragraph 4 of part 1 of Article 93 of Federal Law No. 44, justification of the contract price according to the rules of Article 22 of Federal Law No. 44 is not required. At the same time, if the authorized federal body has established the procedure for determining the initial (maximum) contract price in the «special» sphere on the basis of part 22 of Article 22 of Federal Law No. 44, the contract price in this case is determined in accordance with the provisions of the relevant regulatory act.
Recall that the customer determines, according to the rules of Article 22 of Federal Law No. 44, the price of any contract concluded with a single counterparty, while only with respect to purchases named in part 4 of Article 93 of Federal Law No. 44, the customer justifies the contract price and includes in the contract the justification of the contract price.
Document: Letter of the Ministry of Finance of the Russian Federation dated April 17, 2023 N 24-06-06/34437