Conditions of contract to suspend payment of the tax debt to maturity inappropriate

Conditions of contract to suspend payment of the tax debt to maturity inappropriate.

This conclusion follows from the definitions of the Supreme Court from 17.12.2014 N 67-APG14-14.

The prosecutor asked the court with requirement of invalidation of a number of provisions the Decree of the Government of the Russian Federation subject. According to the decree customers for contracts to fix in them the following conditions:

- The duty of the Executive to provide information about taxes and other obligatory payments;

- The right of the customer to suspend payment under the contract until maturity performer arrears on payments to the budget.

The court granted the prosecutor's.

The adoption of the subject of the Russian Federation acts regulating relations in the area of ​​procurement for state and municipal needs, is permitted only in cases provided by law (Art. 2 of the Federal Law of 05.04.2013 N 44-FL).

Additional requirements for participants in the cases specified by law may establish only the Government of the Russian Federation (Art. 31 of the Federal Law of 05.04.2013 N 44-FL).