The nuances of the formation of draft contracts during the procurement specified in part 15 of Article 34 of Federal Law No. 44 are explaine
The letter prepared by the specialists of the Ministry of Finance of the Russian Federation notes that in the cases of purchases from a single counterparty specified in Part 15 of Article 34 of Federal Law No. 44, including in the case established by paragraph 56 of Part 1 of Article 93 of Federal Law No. 44, the contract cannot be concluded orally.
These contracts must include:
- purchase identification code;
- contract price;
- information about the counterparty, including its name (surname, first name, patronymic);
- the name and quantity of the goods, the delivery time of the goods;
- the scope and duration of the work, the provision of services;
- the numbers of the counterparty's bank (treasury) account, the name of the bank (other organization) in which the account is opened to him, the bank identification code and the correspondent account of the bank (included in government contracts for the supply of goods, performance of works, provision of services to meet federal needs).
At the same time, in the case of a "retail" purchase, the identification code of the purchase is indicated on the cash receipt by the customer independently.
In addition, if information about the contract by virtue of Part 1 of Article 103 of Federal Law No. 44 is subject to referral to the register of contracts, it is advisable to include in the contract:
- name of the country of origin of the goods;
- information about medicines from the state register of medicines;
- information on the reduction of the amount payable to the counterparty by the amount of taxes, fees and other mandatory payments related to the payment of the contract.
It is emphasized that the customer also ensures compliance with the relevant provisions of the Tax Code of the Russian Federation concerning the withholding and payment of the amount of tax by the tax agent, regardless of the application or non-application to the contract of the provisions of paragraph 2 of Part 13 of Article 34 of Federal Law No. 44.
Recall that according to Part 15 of Article 34 of Federal Law No. 44, when concluding a contract in the cases provided for in paragraphs 1, 4 and 5 (with the exception of contracts concluded in accordance with Part 12 of Article 93 of Federal Law No. 44), 8, 15, 20, 21, 23, 26, 28, 29, 40, 41, 44, 45, 46, 51 - 53, 56 Part 1 of Article 93 of Federal Law No. 44, the customer may not apply the provisions of hh. 4 - 9, 11 - 13 of Article 34 of Federal Law No. 44, which establish a number of mandatory requirements to the terms of the contract. In these cases, the contract may be concluded in any form provided for by the Civil Code of the Russian Federation for transactions.
Document: Letter of the Ministry of Finance of the Russian Federation dated October 20, 2023 N 24-01-07/99890
Photo taken from https://ru.freepik.com/popular-photos