Conclusion of the Ministry of Economic Development concerns a case when the contractor involves the small business entities (SBE) in performance of the contract and buys from them construction materials. At the same time in purchasing amount at SMP the expenses connected with purchase of goods are also considered (for example, expenses on delivery).
We believe, the explanation of department is caused by the following. Under the Law N 44-FL in purchasing amount at SMP and the socially oriented non-profit organizations (SONPO) attraction to performance of the contract of subcontractors, collaborators from among these subjects is considered. However in the Law it is not specified whether purchase from them of any goods by the contractor joins in purchasing amount at SMP and SONO.
Document: The letter of the Ministry of Economic Development of the Russian Federation from 6/22/2015 N D28i-1714