Specialists of the Ministry of Finance of the Russian Federation, in particular, recalled that "additional" contract enforcement under Part 1.3 of Article 95 of Federal Law No. 44 is provided only if the corresponding changes in the terms of the contract entail the emergence of new obligations of the counterparty, not secured by previously provided contract enforcement. At the same time, Federal Law No. 44 provides for the possibility of reducing the amount of security for the performance of the contract in proportion to the value of the obligations fulfilled, including if such security is provided in the form of an independent guarantee. At the same time, the contract performance assurance provided in the form of an independent guarantee must ensure all obligations of the counterparty within the framework of the contract, including the payment of penalties (fines, penalties), as well as related to the extension of the term of performance of obligations stipulated by the contract.
Recall that by virtue of Parts 1.3 - 1.6 of Article 95 of Federal Law No. 44, the changes provided for in Part 1 of Article 95 of Federal Law No. 44 are made subject to the provision by the counterparty of security for the performance of the contract, if such changes entail the emergence of its new obligations not secured by the previously provided security for the performance of the contract, and if the requirement for security was established when determining the counterparty execution of the contract in accordance with Article 96 of Federal Law No. 44.
Document: Letter of the Ministry of Finance of the Russian Federation dated October 6, 2023 N 24-06-07/95353