Sberbank closing a special account for state defense orders. How to open a special account in Sberbank

How to reserve a Sberbank account for the state defense order 2018

Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between participants in such a contract. All payments must be carried out exclusively through special bank accounts (SBA) operating in a general mode. It can not be opened in every bank, but only in an authorized banking organization. In the article we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.

Special account for state defense orders

A special current account for a state defense order is a special account in an authorized banking organization, opened by the main contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of the defense order. This is necessary to ensure the security and transparency of payments for defense orders between contract participants, as well as to exercise control over the targeted use of budget money by the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that have the right to service special accounts. To date, they meet the established requirements:

1. PJSC Bank Saint Petersburg.
2. JSC JSCB NOVIKOMBANK.
3. PJSC Sberbank.
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC AB RUSSIA.
7. JSC Rosselkhozbank.

Each bank, in turn, establishes individual rules for opening and reserving settlement accounts for defense orders. For example, you can reserve an account with Sberbank for state defense orders online. To do this, it is enough to enter the company’s registration data (OGRN and TIN, form of ownership), indicate the government contract ID, enter the mobile phone number and email address. Within 5 working days, you must confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account and return the received funds to the senders.

And when VTB reserves a state defense order account, any transactions (receipt or write-off) become available only after the official conclusion of the contract.

Special accounts for state defense orders, how to spend money

A special regime has been established for payments to secure defense orders. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic instructions are:

1. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open. Exceptions are provided in paragraphs. a-z part 2 clause 1 art. 8.3 of Law No. 275-FZ.
2. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).

What operations are prohibited?

A wide list of prohibited transactions on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization. Also, target funds cannot be lent or invested in the authorized capital of a third-party company.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired employees or compensation. Money for the implementation of a defense order cannot be donated or transferred to charities or individuals.

Buying foreign currency, precious metals or securities is also illegal. But it is possible to place targeted funds on a deposit account, but the deposit must be opened in the same authorized bank and on the condition that interest on the turnover of money will be credited to this special account.

Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues

Can the implementing organization independently replenish the special account?

Maybe. The need for an organization to replenish an account with its own money arises in the case of settlements with an authorized bank for servicing this special account. You cannot spend earmarked money on banking services.

Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account based on a writ of execution?

If the claimant is the state, then the writ of execution will be satisfied (clause 9 of Article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.

A hired specialist demands compensation for expenses for renting residential premises; is it possible to pay with targeted funds from the state defense order?

No. Paying for travel and housing for employees with funds to secure such a contract is unacceptable (subclause B, clause 3, article 8.4 of Law No. 275-FZ).

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What is this - a special bank account?

Debtor's special account

Special bank account: main types

The bank can open special accounts for legal entities and citizens (including those who are business entities) for them to carry out certain types of transactions.

The types of special bank accounts according to their intended purpose include accounts (clause 2.8 of the Bank of Russia instructions “On opening and closing bank accounts” dated May 30, 2014 No. 153-I):

• payment agent (including banking agent) or subagent;
• supplier;
• trading;
• clearing;
• payment system guarantee fund;
• nominal;
• escrow;
• collateral;
• debtor, etc.

This list is not closed and may be supplemented by special legislation. For example, in Art. 201.8-2 of the Law “On Insolvency (Bankruptcy)” dated October 26, 2002 No. 127-FZ talks about a special bank account for financing the construction of an unfinished construction project.

Depending on the placement modes and the possibility of spending funds, special accounts can be classified (according to the order of the Ministry of Agriculture of the Russian Federation dated June 13, 2001 No. 654):

• for letters of credit;
• check books;
• deposit accounts;
• other accounts (for example, a special account for financing capital investments, etc.).

Debtor's special account

The purpose of this special account is to place on it the money remaining after repayment of the bankruptcy creditor’s claims from the amount received from the sale of the collateral that secured the debtor’s obligations under the loan agreement (Articles 133, 138 of Law No. 127-FZ).

The separation of such finances from the total mass is necessary to determine the amount from which certain categories of creditors will be able to receive satisfaction in the future in accordance with the provisions of the law.

Special account of the paying agent and special account of the supplier

The special account of the paying agent is intended for the cumulation of the money supply received in the form of cash from payers by the paying agent, and for carrying out the necessary settlement transactions (clauses 14, 15 of Article 4 of the Law “On Activities” dated 06/03/2009 No. 103-FZ).

Failure of funds to be credited by the paying agent to such a special account is qualified as an administrative offense (Clause 2 of Article 15.1 of the Code of the Russian Federation on Administrative Offenses).

A special account for the supplier is opened to accommodate finance received by the supplier through a payment agent who accepts payments from individuals. The supplier is authorized to accept the mentioned funds only into such a special account from which he can subsequently transfer them to his other accounts (Clause 18, Article 4 of Law No. 103).

So, a separate account designed to separate a certain amount of money from the account holder’s other finances is a special bank account. In this case, the grounds for such differentiation can be distinguished depending on:

• from the purposes of subsequent use of the amounts placed on such a special account;
• rights of the owner of a special account to the funds placed.

rusjurist.ru

Sberbank closing a special account for state defense orders

To do this, it is enough to enter the company’s registration data (OGRN and TIN, form of ownership), indicate the government contract ID, enter the mobile phone number and email address. Within 5 working days, you must confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account and return the received funds to the senders. And when VTB reserves a state defense order account, any transactions (receipt or write-off) become available only after the official conclusion of the contract. Special accounts for state defense orders, how to spend money A special regime has been established for payments to ensure defense orders. The rules are regulated in Article 8.3 of Law No. 275-FZ.

Official website of Sberbank of Russia

But it is possible to place targeted funds on a deposit account, but the deposit must be opened in the same authorized bank and on the condition that interest on the turnover of money will be credited to this special account. Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues Can the implementing organization independently replenish the special account? Maybe. The need for an organization to replenish an account with its own money arises in the case of settlements with an authorized bank for servicing this special account. You cannot spend earmarked money on banking services. Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account based on a writ of execution? If the claimant is the state, then the writ of execution will be satisfied (clause B, clause 9, Art.

What is a special account for state defense orders?

The Contractor can open it in advance in one of the authorized banks:

1. JSC AB RUSSIA.
2. Bank GPB (JSC).
3. PJSC Bank Saint Petersburg.
4. VTB Bank (PJSC).
5. PJSC Sberbank.
6. JSC JSCB NOVIKOMBANK.
7. JSC Rosselkhozbank.

Each bank has its own rules for such an operation. If Sberbank provides account reservation, the state defense order is paid faster, since the money can be received before concluding an agreement with the bank.

Attention

The contractor has 5 working days to collect the package of documents, otherwise the bank will return the money to the customer and cancel the account. You can reserve an account with Sberbank for state defense orders online.

In the case where VTB provides account reservation, the state defense order is financed by the customer only after the direct opening of a special account.

How not to make mistakes when working with a special account for state defense orders

• The account is closed by the bank after receiving a notification from the Russian Ministry of Defense (customer) about the execution of the government contract.
• What operations are prohibited? A wide list of prohibited operations on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization.

  Also, target funds cannot be lent or invested in the authorized capital of a third-party company. Any transfers to individuals are prohibited, except for wages and insurance premiums for hired employees or compensation. Money for the implementation of a defense order cannot be donated or transferred to charitable foundations or individuals. Buying foreign currency, precious metals or securities is also illegal.

Sberbank special accounts for state defense orders

In the section Accounting, Audit, Taxes on the question How to refuse to open a special account for a state defense order, the profit on the transaction is small, all of it will be spent on servicing the account. The best answer given by the author Elena is No way, probably this is a mandatory requirement for fulfilling such an order, you need to refuse to fulfill the order itself. Write a letter saying that it is not economically profitable for us to fulfill your order due to the new conditions. Accordingly, let them scratch their own turnips, either increase the cost by the amount of opening an account and servicing the account, or look for another supplier. Reply from 2 replies[guru]Hi! Here is a selection of topics with answers to your question: How to refuse to open a special account for a state defense order, the profit on the transaction is small, all of it will be spent on servicing the account. How to refuse to open a special account for a state defense order, the profit on the transaction is small, all of it will be spent on servicing the account.

Working with a special account for state defense orders

The basic instructions are:

1. The Contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the implementation of a state defense contract.
2. Spending of target money is carried out only with the indication of the government contract identifier (GCI). The IGK should be indicated in the order (payment order, application for cash expenses, etc.) for write-off.
3. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open. Exceptions are provided in paragraphs. a-z part 2 clause 1 art. 8.3 of Law No. 275-FZ.
4. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Art.

Special account for state defense orders in a bank - what is it?

Important

The Tax Code of the Russian Federation allows you to stop transactions on such a current account to collect taxes, penalties or fines. It closes after the authorized bank receives notification from the customer about the execution of the contract under the state defense order.

What operations are not allowed to be carried out For special accounts, operations on credits and loans are prohibited, except for the amounts that are listed in the transaction for the state defense order. It is also prohibited to issue money to individuals, with the exception of paying compensation and wages to employees while simultaneously paying the necessary taxes and fees.

• Home
• Preparation for the tender

Mode of using a separate account The main question for the owner of a special account for state defense orders is how to spend the money? The contractor has the right to spend money only on paying an advance for the work and meeting the needs of the state defense order. Funds are written off when the government contract identifier number is indicated in the order and only to a special account for the state defense order. But there are exceptions, for example:

1. Budget payments (taxes, insurance premiums, customs and other fees).
2. Payment for goods and services whose prices are regulated by the state. The list is approved by the Government of the Russian Federation.
3. Settlements with foreign contractors who participate in state defense orders.
4. Receipt of profit established in the government contract and agreed upon between the customer and the contractor after the transfer of the relevant act to the bank.
5. Other expenses not exceeding 3 million rubles. per month.

Official website of Sberbank of Russia

Content:

• Special accounts for the state defense order (state defense order) at VTB24 bank
• Account for servicing state defense orders - how to open a special account
• What documents will be needed to open an account?
• How to reserve a special account number
• Tariffs for account servicing
• Conclusions

Special accounts for the state defense order (state defense order) at VTB24 Bank The procedure for registering a special account for VTB24 is stipulated at the legislative level, according to which careful control is established over the funds allocated for the implementation of the state defense order. Based on this, the Ministry of Defense can transfer funds for completed work only to certain accounts in commercial organizations in which a significant part of government funding is present. This ensures that money is not spent for other purposes.

What is a special account for state defense orders?

In order for a government defense order account to be posted at VTB, a special account will need to be opened. The documents are listed below. Available operations on a special account:

• receipt of funds from the accounts of counterparties;
• receipt of money from individuals under the terms of the agreement;
• transfer of funds to bank accounts (including personal ones for cash withdrawal purposes);
• transfer of money to the accounts of counterparties or suppliers.

The main source of funding is the Ministry of Defense. But, in addition, a VTB special account can be used to store personal funds of legal entities or entrepreneurs.
The payment procedure is carried out cashless. Any payment order provides an explanation for the transfer being made and an indication of the purpose of use.

Special account for state defense orders in a bank - what is it?

To ensure timely receipt of money for the state defense order, you should open a special state defense account in advance and draw up an appropriate payment agreement. As a result of opening a special account with VTB, access is provided to receive orders not only from the Ministry of Defense, but also from its contractors. Sometimes there are cases when the work has already been completed in full, and only then an agreement on the transfer of payment is drawn up.
Such situations are quite risky for the recipient. If a refusal is received at the time of opening a special account, and the counterparty has only one account, then receiving payment will be very problematic.

VTB special account

Pre-reservation is convenient because it allows you to speed up the preparation of reporting documents, since counterparties will first receive information about the number. return to menu Tariffs for account servicing At the moment, VTB account is a state defense order: opening a special account, documentation is not accompanied by an additional fee. List of transactions without commission:

• account opening and maintenance;
• receiving cash;
• connecting a maintenance service remotely;
• receipt and transfer of finances;
• drawing up statements and obtaining certificates;
• transfer of money to accounts in other organizations.

Paid operations when using special accounts:

• provision of a check book – 50 rubles;
• services of the “Electronic document management” service – 295 rubles.

Special accounts for state defense orders: how to spend money

If all the papers are certified by a notary, you do not need to bring real documents. In most cases, this option is used. The following documents will need to be submitted in original form to open a special account at VTB Bank:

• a card with signatures and seals affixed to it;
• power of attorney and documents confirming the powers of the authorized person (if, for example, the chief accountant opens an account on behalf of the enterprise);
• information about the absence of debts on taxes and fees to the funds;
• banking service agreement and information about the funds in the account (if the account is opened in another bank).

How to reserve a special account number In order to “secure” in advance the opportunity to open a special account and receive a number, you can use a service such as reserving a special account at VTB Bank.
This can be done remotely.

How not to make mistakes when working with a special account for state defense orders

Attention

This is necessary to ensure the security and transparency of payments for defense orders between the parties to the contract, as well as to exercise control over the targeted use of budget money by the state. Article 8.1 of Law No. 275-FZ establishes special criteria for banks that have the right to service special accounts. To date, they meet the established requirements:

1. PJSC Bank Saint Petersburg.
2. JSC JSCB NOVIKOMBANK.
3. PJSC Sberbank.
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC AB RUSSIA.
7. JSC Rosselkhozbank.

Each bank, in turn, establishes individual rules for opening and reserving settlement accounts for defense orders.

For example, you can reserve an account with Sberbank for state defense orders online.

The Tax Code of the Russian Federation allows you to stop transactions on such a current account to collect taxes, penalties or fines. It closes after the authorized bank receives notification from the customer about the execution of the contract under the state defense order. What operations are not allowed? Operations on credits and borrowings are prohibited for special accounts, except for the amounts listed in the state defense order transaction.

It is also prohibited to issue money to individuals, with the exception of paying compensation and wages to employees while simultaneously paying the necessary taxes and fees.

Open a special account in Sberbank for legal entities

• the account opening itself;
• account maintenance;
• connecting a remote service system (analogous to Internet banking for individuals);
• cash withdrawal;
• transfer and deposit of funds;
• transfer of funds to other accounts, including other banks;
• issuing certificates and generating statements.

The only thing you have to pay for when using a special government account at VTB 24:

• processing of “payments” received in printed form - 500 rubles for each “payment”;
• issuance of a checkbook – 50 rubles;
• provision of the “Electronic Document Management” service – 295 rubles per month.

Conclusions Thus, opening a special VTB account to receive a state defense order is very beneficial for an entrepreneur.
Individual entrepreneur or legal entity;

• license (if available);
• an extract from the decision of the general meeting of founders on the registration of a special account;
• tax return or accounting report for the previous period;
• constituent documents (based on the form of the enterprise);
• auditor's report;
• founders' identity cards.

Options for how documents should be certified:

• head of the enterprise;
• with the help of a notary;
• representative of a financial institution.

In order to obtain a special account, you need to provide information about the absence of debt on fees and taxes.

Special current accounts for business entities are designed to ensure proper distribution of funds. What are they and how are they used? What is a special bank account? - Let's look at it further.

Special accounts are created for transferring funds from other current accounts. For example, when receiving payment from customers, suppliers and paying agents. In other words, the source of funds entering the special account are payments.

Account purpose - targeted transactions through non-cash payments.

Who is required to use a special account in their activities?

Legal entities and individual entrepreneurs receiving payments have the obligation to deposit cash in banking institutions with their subsequent transfer to a special account. This procedure is regulated by law for the following categories of business entities:

• suppliers engaged in the provision of services with the involvement of paying agents;
• legal entities and individual entrepreneurs accepting payments from citizens;
• banking agents (subagents) accepting payments through terminals and using ATMs.

Special bank account for government defense orders

A special bank account for state defense orders allows you to use accumulated funds to pay for services and consumer needs. The write-off of funds and their use are regulated by law. In particular, The identification number of the corresponding order is used for payment, and in the rules of use there are clauses that allow you to cancel the write-off of fines, taxes and penalties in certain conditions.

Opening

How is a special government defense order account opened at Sberbank and other financial institutions? In order to open a special account for government defense orders, the bank must fulfill a number of requirements:

• equity capital (including working capital) must exceed 100 billion rubles;
• the authorized capital is expressed in a share of 50% and above;
• the activity is based on legal grounds, confirmed by a license and approved by the state;
• awareness of activities related to secret developments;
• lack of special conditions.

In order to prevent fraudulent activities and corruption schemes, there are a number of special conditions for opening a special government defense order account.

Registration procedure

First, the business entity will be required to collect the necessary package of documents, fill out special forms and collect all signatures, certify the papers accordingly and submit the documents to the banking institution.

If the bank makes a positive decision on this application, an agreement on opening an account is concluded with the participation of both parties.

Important! During the working day, the bank enters information about the opening in the registration book, which informs the applicant about it. Next, the contractor is given 7 days to notify the FSS, the Federal Tax Service, and the Pension Fund of the Russian Federation about the operation.

For payment, non-cash method is used. Payment orders and all necessary documents require detailed and error-free completion.

Responsibility for violating the rules

Transferred funds from a special account must be directed strictly for their intended purpose.

Violation of the rules established by law entails penalties:

1. For failure to perform work or provide services, a fine of 1 million rubles is imposed.
2. For misuse of allocated funds - collection of 5-25% fine of the declared amount.
3. Violation of the rules for spending accumulated funds - fine from 500 to 1,000,000 rubles.

Legal relations between the state, the customer and the contractor require unquestioning compliance with established rules. Any violation of them - This is a violation of the current law.

Design features

To carry out financial transactions correctly, it is important to know the design features. The special account of the state defense order involves the following operations:

• accepting payments from individuals;
• writing off accumulated funds for certain needs;
• transfer of funds from the accounts of other banks and this one.

To accept payments from individuals, the contractor must have a special agreement confirming the legality of these actions.

Proper spending of funds

Is there special accounting of government orders and their payments? According to the changes made to the current legislation, all transactions of spending funds under contracts are subject to control, and all information is processed in Rosfinmonitoring.

Important! Funds are transferred only to a special account with detailed posting for all transactions.

Banks for opening a special account for state defense orders are determined by the state and receive a share of capital from the treasury.

How to transfer money? Transfers from a special account to others are available in the following cases:

• transfer to the payroll, taking into account taxes and insurance contributions;
• payment for services and goods at a cost regulated by the state;
• other expenses not exceeding RUB 3,000,000;
• transfer of profits;
• in agreement with the Ministry of Defense of the Russian Federation - settlements with foreign companies;
• purchase of necessary materials to fulfill government orders;
• payment of insurance, customs duties and taxes.

Any operation requires confirmation in an official form of approval for the conclusion of a government contract.

Restrictions

Regulates the following restrictions on conducting financial transactions for a special account:

• payment of customs taxes and insurance to non-state funds;
• transactions within a short time to accounts of various performers;

For the purchase of goods, payment for work, services in order to meet state and municipal needs, on the basis of Federal Law No. 44 of 04/05/2013, an account is reserved in Sberbank for state defense orders. The special account is designed to conduct secure transactions and protect the interests of both parties.

A separate account for the state defense order is a special account in a financial and credit organization, opened by the main contractor who entered into a contract with the Ministry of Defense of the Russian Federation for the execution of the defense order. Such measures are necessary to guarantee the security and transparency of payments, as well as to control the distribution of state budget funds.

According to Art. 8.1 of Federal Law No. 275 of December 29, 2012 “On State Defense Orders”, Sberbank PJSC is among the banks authorized to work with special accounts.

To reserve a separate current account for state defense orders at Sberbank, there is no need to visit the office; the application can be completed online on the official website http://www.sberbank.ru/ru/legal/bankingservice/cash/account. To do this, you need OGRN, TIN, legal form of organization, State Defense Order ID, mobile phone number, e-mail.

To open a special account, 365 calendar days are allotted. During this time, the contractor needs to submit supporting documents to the bank branch. Otherwise, the procedure will be canceled and the received funds will be returned to the sender.

To carry out settlements between the parties to a state defense contract, it is necessary to conclude a banking support agreement. It is also required to connect the Sberbank Business Online service for the purpose of electronic control of the execution of the state defense order. The application for accession is located in the corresponding tab on the bank’s official website.

Once the account is reserved and the documentation is verified, transactions can be processed.

Spending money from a separate government defense account

Sberbank services government contracts on the basis of the previously mentioned Federal Law No. 44 and Decree of the Government of the Russian Federation No. 963 of September 20, 2014 “On the implementation of banking services for government contracts.”

In order not to make mistakes when working with a special account, you need to be guided by Art. 8.3 Federal Law No. 275 of December 29, 2012 “On State Defense Orders”. The following regulations are specified there:

1. The contractor has the right to spend funds from the RS exclusively on advances for services, goods, work, or to equip the needs of the state defense contract.
2. You can manage funds only if the State Defense Order ID is indicated in the order for write-off.
3. Deductions must be made to specially created accounts for defense orders.

There are exceptions to the last rule. These include:

• payment of taxes, insurance premiums;
• payment for products if the cost is controlled by the state;
• settlement payments with foreign contractors who took part in the state defense order;
• other expenses amounting to less than 3 million rubles.

Based on Article 86 of the Tax Code of the Russian Federation, a bank may stop performing transactions on special accounts to collect fines, penalties, penalties and other overdue payments.

The account is closed after notification of the Ministry of Defense of the Russian Federation about the execution of the state defense contract.

List of invalid operations

Not all transactions can be carried out using a separate government defense account. Prohibited items include:

1. Settlements on loans from the executing institution.
2. Providing funds to create the authorized (share) capital of a third-party company.
3. Transfers to individuals, transfers to charity. An exception is payment of wages to employees and payment of insurance contributions.
4. Purchase of precious metals, foreign currency, shares, securities.
5. Execution of the assignment agreement (assignment of the right of claim).
6. Write-off of funds to other accounts opened with a financial and credit organization.

Conclusion

You can reserve an account with Sberbank for state defense orders through the official website. Within a year, you must submit supporting documentation to the bank branch, otherwise the procedure will be terminated.

From what funds should the company pay the bank commission? Apparently, exclusively from their own. Then from what account? From a special one or from a calculated one? And can these expenses be attributed to the cost of the state defense order? And, if a bailiff brings a writ of execution to an authorized bank, providing for the direct debiting of funds from the account of a debtor enterprise, can the bank refuse execution, violating federal legislation on enforcement proceedings, or is it obliged to execute the document, violating the legislation on state defense procurement? ? After all, 275-FZ regulates and limits exclusively voluntary expenditure transactions on special accounts, but not forced ones. What should the bank and the client company do in this situation? This is only a special case of future law enforcement practice that requires clarification.

Special accounts for state defense orders: how to spend money

• collecting the necessary package of documents;
• filling out the card with all the necessary signatures;
• certification of papers in accordance with established rules;
• submission of all documents and a correctly completed application.

To open a special account for government defense orders, banks must meet a number of requirements. After submitting all the necessary documents, the bank reviews the application and makes an appropriate decision.
If the answer is positive, both parties enter into an agreement to open a special account.

How not to make mistakes when working with a special account for state defense orders

AttentionHow to properly open a special account Opening a special account for government defense orders is possible in banks that meet a number of certain requirements:

• presence of capital property of at least 100 billion rubles in total turnover;
• share of the authorized capital is at least 50%;
• the bank’s work is absolutely legal and has supporting documents in the form of an issued license, as well as approval from the state;
• awareness of activities that have secret developments;
• no special requirements for opening an account.

The above conditions are mandatory for completing the procedure. Therefore, before opening a special account, you must carefully familiarize yourself with all the bank’s conditions regarding this issue.

ImportantThe state defense order has serious requirements for opening a bank account for further spending of the transferred funds in accordance with the intended purpose. If these conditions are violated, the following penalties are provided:

• failure to complete the work or service provided involves a fine of one million rubles in accordance with Article 15.14;
• use of the presented funds for purposes other than their intended purpose in the amount of 5–25% of the amount allocated by the state for the provision of state defense orders;
• Improper management of expenses from a special account requires payment of a fine in the amount of 500–1,000,000 rubles.

The violations described above are a gross violation of the law, therefore their compliance is inviolable for the implementation of correct legal relations between the contractor, the customer and the state.

InfoLaw No. 275-FZ dated December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between participants in such a contract. All payments must be carried out exclusively through special bank accounts (SBA) operating in a general mode.
It can not be opened in every bank, but only in an authorized banking organization. In the article we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.
Special account for the state defense order A special current account for the state defense order is a special account in an authorized banking organization, opened by the main contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of the defense order.

What is a special account for state defense orders?

• What operations are prohibited? A wide list of prohibited operations on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization.

  Money for the implementation of a defense order cannot be donated or transferred to charitable foundations or individuals. Buying foreign currency, precious metals or securities is also illegal.

1. Spending of target money is carried out only with the indication of the government contract identifier (GCI).

   Special account for state defense orders in a bank - what is it?

   The IGK should be indicated in the order (payment order, application for cash expenses, etc.) for write-off.

2. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open.
   Exceptions are provided in paragraphs. a-z part 2 clause 1 art. 8.3 of Law No. 275-FZ.
3. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Art.

Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between participants in such a contract. All payments must be carried out exclusively through special bank accounts (SBA) operating in a general mode. It can not be opened in every bank, but only in an authorized banking organization. In the article we will consider the features of reserving special accounts, as well as the requirements for monetary transactions under the state defense order.

Special account for state defense orders

A special current account for a state defense order is a special account in an authorized banking organization, opened by the main contractor, who, in turn, entered into a contract with the Russian Ministry of Defense for the execution of a defense order. This is necessary to ensure the security and transparency of payments for defense orders between contract participants, as well as to exercise control over the targeted use of budget money by the state.

Article 8.1 of Law No. 275-FZ establishes special criteria for banks that have the right to service special accounts. To date, they meet the established requirements:

1. PJSC Bank Saint Petersburg.
2. JSC JSCB NOVIKOMBANK.
3. PJSC Sberbank.
4. Bank GPB (JSC).
5. VTB Bank (PJSC).
6. JSC AB RUSSIA.
7. JSC Rosselkhozbank.

Each bank, in turn, establishes individual rules for opening and reserving settlement accounts for defense orders.

10 important nuances of working with special accounts

For example, you can reserve an account with Sberbank for state defense orders online. To do this, it is enough to enter the company’s registration data (OGRN and TIN, form of ownership), indicate the government contract ID, enter the mobile phone number and email address. Within 5 working days, you must confirm the procedure for opening a special account at a bank branch by submitting a complete package of supporting documentation. Otherwise, Sberbank will cancel the reservation of the state defense order account and return the received funds to the senders.

And when VTB reserves a state defense order account, any transactions (receipt or write-off) become available only after the official conclusion of the contract.

Special accounts for state defense orders, how to spend money

A special regime has been established for payments to secure defense orders. The rules are regulated in Article 8.3 of Law No. 275-FZ. The basic instructions are:

1. The Contractor has the right to spend funds from a special current account only on advances for services, goods, work, or to meet the needs for the implementation of a state defense contract.
2. Spending of target money is carried out only with the indication of the government contract identifier (GCI). The IGK should be indicated in the order (payment order, application for cash expenses, etc.) for write-off.
3. Write-offs are carried out only to special accounts for defense orders, so all parties to the contract must have such accounts open. Exceptions are provided in paragraphs. a-z part 2 clause 1 art. 8.3 of Law No. 275-FZ.
4. The bank has the right to suspend transactions on special accounts to collect fines, penalties, penalties and other sanctions (Article 76 of the Tax Code of the Russian Federation).
5. The account is closed by the bank after receiving a notification from the Russian Ministry of Defense (customer) about the execution of the government contract.

What operations are prohibited?

A wide list of prohibited transactions on special accounts for defense orders has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings registered with the performing organization. Also, target funds cannot be lent or invested in the authorized capital of a third-party company.

Any transfers to individuals are prohibited, except for wages and insurance premiums for hired employees or compensation. Money for the implementation of a defense order cannot be donated or transferred to charities or individuals.

Buying foreign currency, precious metals or securities is also illegal. But it is possible to place targeted funds on a deposit account, but the deposit must be opened in the same authorized bank and on the condition that interest on the turnover of money will be credited to this special account.

Funds for the implementation of a state defense contract cannot be used as security for the fulfillment of obligations, including under treaties, agreements and contracts.

Controversial issues

Can the implementing organization independently replenish the special account?

Maybe. The need for an organization to replenish an account with its own money arises in the case of settlements with an authorized bank for servicing this special account. You cannot spend earmarked money on banking services.

Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account based on a writ of execution?

If the claimant is the state, then the writ of execution will be satisfied (clause 9 of Article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.

A hired specialist demands compensation for expenses for renting residential premises; is it possible to pay with targeted funds from the state defense order?

No. Paying for travel and housing for employees with funds to secure such a contract is unacceptable (subclause B, clause 3, article 8.4 of Law No. 275-FZ).

Organizations carrying out state defense orders are required to act strictly within the framework of current legislation. This also applies to mutual settlements between government customers, main contractors and performers. For these purposes, a separate current account for state defense orders is opened in an authorized bank. In this article we will look at why it is needed and how to use it.

Why do you need a separate account?

According to the provisions of Federal Law No. 275 dated December 29, 2012, a separate nominal account is an account that is opened for the head executor (clause 7, part 1, article 7.1), the executor (clause 7, part 2) in an authorized bank for mutual settlements under the state defense order based on the conditions specified in the state (each) contract.

In accordance with the norms of 275-FZ, an authorized bank is a bank created in accordance with the legislation of the Russian Federation, which is selected by the main executive. The Bank of Russia publishes a list of relevant banks on its website monthly. One of the institutions that provides banking support for state defense orders is Sberbank; reserving a separate current account for the state defense order is one of the services that can be used online.

All funds that the state customer transfers to the contractor are targeted and are intended directly for expenses under the state defense order.

Working with special accounts for state defense orders

If funds are used for other purposes, the supplier may be subject to certain sanctions. Thus, a separate bank account for the government contract is opened for settlements between the government customer and the main contractor. The OS is closed immediately after confirmation of the full execution of the government contract is provided to the authorized bank.

Do's and don'ts

Funds are debited only when the government contract identifier is indicated in the order and only on the operating system.

Exceptions to this rule are the following cases:

• transfer of insurance premiums, tax payments, fees, customs duties and other expenses intended for payment to the budget of the Russian Federation;
• payment of costs for the acquisition of goods, works, services subject to state regulation in accordance with the list approved by the Government of the Russian Federation;
• mutual settlements with non-residents directly involved in the supply of goods, works, and services under state defense orders;
• transfer of profit, the amount of which is provided for by the terms of the government contract, upon its execution and provision of the acceptance certificate for the work performed to the authorized bank;
• calculations for other expenses not exceeding three million rubles per month.

According to the operating system, the following types of movements are prohibited:

• provision of credit services, granting loans and various types of loans;
• return of amounts for the above operations and interest on them;
• settlements with individuals;
• other operations enshrined in Art. 8.4 275-FZ.

From a separate account, you can transfer amounts for wages, subject to the conditions of simultaneous payment of the corresponding accruals for wages, as well as for the payment of compensation to employees in accordance with the Labor Code of the Russian Federation. According to Letter of the Ministry of Finance of Russia No. 03-04-06/15565, those who execute the State Defense Order can use OS for calculations, withholdings and transfers to the budget of personal income tax on income received in the form of wages.

Authorized banks enter into certain types of bank account agreements, according to which the operating system is opened for operations on state defense orders. UBs also have the right to temporarily suspend operations on fixed assets in agreement with the authorized financial control body in cases where a certain operation meets the criteria regulated in the instruction of the Central Bank of the Russian Federation dated July 15, 2015 No. 3729-U.

Separate special accounts for state defense orders. Using a government contract identifier when using tagged money. Features of banking support for military orders by authorized banks.

IGK in calculations for special accounts of the state defense order: State defense order Pricing in the field of State Defense Order Indexation of prices for military products Calculation of the price of state defense orders and a set of RKM Research and development work in the field of State Defense Order Separate accounting in the State Defense Order

Identifiers of government contracts and special accounts in the State Defense Order Government Contract Identifier (GCI) In accordance with Article 6.1 of the Federal Law “On State Defense Order”, each government contract is assigned a State Contract Identifier (GCI). The identifier is generated by the state customer and is a twenty-five-digit digital code containing, in particular, information about the state customer, the years of the contract and the method of determining the supplier. IGK is an immutable and unique code. It remains valid for the entire duration of the government contract and cannot be reassigned to another government contract. Using a slash (“/”), the IGK code is indicated before the contract number between customers and state defense contractors for the entire depth of cooperation, and is also used to indicate a unique payment identifier for individual accounts (special accounts). Formation of the IGK code The structure of the encoding of the state contract identifier (GCI) is determined by the joint order of the Minister of Defense of the Russian Federation No. 475 and the Federal Treasury No. 13n dated August 11, 2015 “On approval of the Procedure for the formation of the state contract identifier for the state defense order.” In accordance with this order, the state contract identifier (GCI) is a digital code of 25 digits. Each digit allows only numbers (0 – 9).

Digits 1 and 2 of the IGK code are the last two digits of the year the government contract was concluded.
Digits 3 and 4 of the IGK code are the last two digits of the year of execution of the government contract.
Digits 5, 6 and 7 of the IGK code are the identification code of the state customer.
Bit 8 of the IGK code (digits from 1 to 9) is the code for the method of determining the performer. For example, purchasing from a single supplier or a competitive purchasing method.
Digits 9, 10, 11 and 12 of the IGK code are the serial number of the state contract. The main manager of budget funds applies continuous numbering of contracts in relation to each government customer within a calendar year.
Digit 13 of the IGK code (digits from 1 to 3) – code of the type of price at the time of concluding the contract (approximate (specified) price, fixed price, cost-reimbursing price).
Digits 14 to 25 of the IGK code (numbers from 0 to 9). Each state customer independently determines the use of these categories.

Working with a special account for state defense orders

If some bits in the code are not used, they are filled with zeros.

Example of IGK encoding

Using the government contract identifier, you can determine that:
This contract was concluded in 2016 and is valid until 2022.
The state customer is the Russian Ministry of Defense.
The purchase was made from a single supplier, determined by presidential decree or order of the Government of the Russian Federation.
This is the first contract of this government customer this year.
When concluding a contract, an approximate (specified) price is determined.
Digits 14 – 25 of the IGK code were not used by the state customer.

Special accounts (separate accounts) for State Defense Order contracts

In accordance with Law 275-FZ, for each State Defense Order contract, customers and contractors are required to open separate accounts, and the funds received in these special accounts can only be spent on the execution of a defense order, taking into account numerous innovations in banking support.
Individual accounts nicknamed "special accounts", and the funds received for them, due to significant restrictions on their further use - "marked" or "marked" money.
Sometimes in contracts for the execution of state defense orders they write: “... a separate account in an authorized bank (hereinafter referred to as the “special account”)...”.
The mode of using a separate account, established by Article 8.3 275-FZ, provides for the transfer of funds only to special accounts of co-executors of the State Defense Order and when the state contract identifier (GCI) is indicated in the payment order.
However, the law also establishes exceptions that allow, within the framework of fulfilling a defense order, to transfer money to other (not separate) accounts. In particular, the Head Executor has the right to pay monthly expenses in the amount of up to five million rubles (as amended by 275-FZ as amended on July 29, 2017), and co-executors of a lower level - up to three million rubles per month.
After execution of the contract, it is possible to transfer from the special account to other accounts profits and expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components (“backlog”). In this case, the profit margin and the cost of the inventory are agreed upon by the parties when concluding the contract.
Confirming the validity of the “backlog” has a number of features.
The introduction of special accounts and banking support was announced back in mid-2015, but questions about the payment of wages from special accounts, as well as the use of funds received under one defense contract to fulfill another defense order, have not yet been fully clarified.

Government contract identifiers (GCI) in invoices

On July 1, 2017, an amendment was made to Article 169 of the Tax Code, according to which information about the state contract identifier (GCI) is indicated in invoices issued upon sale and upon receipt of payment, as well as in the adjustment invoice. In the invoice form, line 8 “Identifier of the government contract, agreement (agreement)” was entered.
The organization fills out this line if it has the relevant information.
In the letter of the Ministry of Finance dated September 8, 2017 No. 03-07-09/57870 on filling out an invoice in the absence of a government contract, it is explained that the absence of a dash in line 8 of the invoice and line 5 of the adjustment invoice due to the absence of a government contract, contract (agreement) cannot be a basis for refusal to accept VAT amounts for deduction.

Banking support for defense orders

Banking support for state defense orders is provided by authorized banks. Such a bank must have a license to carry out work related to the use of information constituting a state secret.
Initially, five authorized banks were identified for the defense industry: GazpromBank (GPB), VTB Bank, Sberbank, Bank of Moscow and Rosselkhozbank. By Government Order No. 1702-r dated September 1, 2015, the number of banks supporting defense contracts under 275-FZ was increased to nine. These included Vnesheconombank (VEB), Bank Russia, Russian Capital and Novikombank.
By Government Order No. 1135-r dated June 3, 2016, the composition of “defense” banks was changed once again.
The current list of authorized banks is published on the Internet on the official website of the Bank of Russia. As of April 18, 2017, this list includes eight banks: JSC AB RUSSIA, Bank GPB (JSC), PJSC Bank St. Petersburg, VTB Bank (PJSC), PJSC Sberbank, JSC JSCB NOVIKOMBANK , RRDB Bank (JSC) and Rosselkhozbank JSC.

Reservation and opening of an account for state defense orders

The lead executor selects an authorized bank separately for each government contract. All executors of defense orders who are part of the cooperation under this government contract reserve and open special accounts in the bank chosen by the “smut”.
A separate account for the executor of a defense order is opened if there is a complete package of documents, in particular a signed agreement with the customer, the number of which includes the IGK of the state contract and the number of the not yet opened special account is indicated. To eliminate this contradiction, authorized banks reserve the number of a new separate State Defense Order account and then open it completely upon submission of a complete set of documents. After the authorized bank receives notification from the state customer about the execution of the government contract, special accounts are subject to closure by the contractors.

Classifier codes PGZ (Moscow)
Registered letter DTI
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