Data on that the participant isn't the offshore organization, it isn't necessary to declare

8 December 2015, Tuesday

To establish the requirement to declare information that the participant isn't the offshore organization, illegally in documentation.

According to point 4 of article 3 of the Law N 44-FL the participant of purchase is any legal entity irrespective of its organizational and legal form, form of ownership, the location and a place of an origin of the capital, except for the legal entity which place of registration are the state or the territory included in the list of the states and territories which are providing preferential tax regime of the taxation and (or) not providing disclosure and providing information when carrying out financial operations (offshore zones) concerning legal entities, or any natural person including registered as the individual entrepreneur approved according to subparagraph 1 of point 3 of article 284 of the Tax code of the Russian Federation.

According to part 6 of article 61 of the Law N 44-FL the operator of an electronic platform is obliged to refuse to the participant of electronic auction accreditation in case of non-presentation of the documents and information specified regarding 2 articles 61 of the Law N 44-FL, or submissions of the documents which aren't conforming to the requirements established by the legislation of the Russian Federation and also in case such participant is the offshore company by it.

Thus, the requirement about existence in structure of the declaration of information on compliance of the participant of such auction to the requirements established by point 10 of part 1 of article 31 of the Law N 44-FL is illegal.

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