Use of funds from a special account. Why do we need a separate account for the state defense order. Control over the collected money
How to make payments on state defense orders through separate accounts? Is there a list of cases when it is necessary to use strictly special bank accounts? And in what cases do settlements go through accounts in the Treasury?
Question. Need advice on general contracting services under the state defense order on special. accounts, how to be and what to do?
Answer. Detailed advice on opening and using special accounts in banks for the purposes of the state defense order is contained in the materials of the Glavbukh System.
How to open and use special bank accounts for the purposes of the state defense order
Calculations on state defense orders must be carried out through separate accounts. From January 1, 2017, there is a list of cases when strictly special bank accounts must be used. In situations that are not included in this list, settlements are made through accounts in the Treasury. Through special accounts, settlements are carried out on state defense orders, which have been concluded:
1. Ministry of Defense.
2. State customers in order to provide the foreign intelligence agencies and the FSB of Russia with the means of intelligence, counterintelligence activities, and the fight against terrorism.
3. Other government customers, if banking support under contracts with them is provided for by separate regulations.
4. Rosatom State Corporation to:
- to provide goods, works, services for the development, testing, production, dismantling and disposal of nuclear weapons and nuclear charges;
- support basic and critical technologies at all stages of the life cycle of nuclear weapons, nuclear charges, including ensuring nuclear and radiation safety;
- to form a state stock of special raw materials and fissile materials.
Funds from a special account can be directed to strictly defined purposes. And some transactions on a special account are generally prohibited. How to open a special account? How to spend money from a special account? For what purposes is the money prohibited? Read about it in the recommendation.
Who should open a special account
Who for the state defense order (GOZ) should open a special account in authorized banks
Special accounts must be opened both by the head executor and all contract executors who enter into cooperation with the head executor. A special account must be opened for each contract.
The sequence of actions is as follows:
To open a special account, conclude a bank support agreement with the bank and provide the necessary documents. Which specific documents to submit is decided by the authorized bank. As a rule, these are the same documents as for the current account, plus additional documents for the state defense order. For example, a certified copy of a contract or an extract from a contract, information about which is a state secret.
The exact list of documents can be viewed on the websites of authorized banks:
- PJSC "Sberbank";
- VTB Bank (PJSC);
- Bank GPB (JSC);
- JSC "AB "Russia"";
- PJSC "Bank" Saint-Petersburg"" ;
- JSCB Novikombank;
- JSC Rosselkhozbank.
The bank is obliged to open a special account free of charge. There is also no fee for banking support, which includes:
- monitoring of settlements, including control of orders for the transfer of funds;
- submission to the Russian Ministry of Defense of data on calculations under the state defense order;
- provision of information on operations on a special account;
- other actions stipulated by the legislation and regulations of the Bank of Russia.
How to use a special account
For what purposes, when executing the state defense order (GOZ), can funds from a special bank account be spent
Funds from the special account can only be spent on the needs of a specific state defense order. Moreover, calculations under the state defense order can be carried out:
1. From one special account to another special account in the same authorized bank. These are settlements with executors under the contract, which are included in the cooperation according to one identifier of the state contract.
2. From a special account to another bank account in the same or another bank. But only in strictly defined cases (). Cases when you can send money from a special account to another bank account, and what documents to provide to confirm the payment, see the table.
| For what purposes can I transfer money from a special account to another bank account (including in another bank) | What documents to submit to the bank to confirm the operation | |||||||||||
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Payment of wages is allowed provided that, simultaneously with the salary, the contractor transfers personal income tax and insurance premiums from the salary |
- Register of transfers of funds to card accounts (if the salary project is in an authorized bank); - an agreement with a bank for the transfer of salaries to card accounts of employees of the enterprise (if the salary project is in another bank); - payroll and checkbook (if there is no salary project) |
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Transfer compensation payments to employees in accordance with labor legislation (subparagraph “g”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, pay: |
Documents that confirm compensation payments. For example, a business trip order, advance report, etc. | |||||||||||
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Transfer money according to writ of execution, which provide for: Please note: if the payment of taxes (fees, customs payments) in total exceeds 50 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia of July 15, 2015 No. 3729-U) |
No supporting documents required | |||||||||||
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Pay for goods, works, services at state-regulated prices or tariffs (subparagraph “b”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). For example, gas supply services, utilities, heat supply, water supply and sanitation, household waste disposal |
Agreement, invoice and other supporting documents; In the payment order, in the purpose of payment, indicate: |
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Transfer profit to your account in the amount agreed by the parties to the contract after the full execution of the state contract (subparagraph “c”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Please note: if the payment amount exceeds 20 percent of the contract price, the bank has the right to suspend the operation (, Instructions of the Bank of Russia No. 3729-U) |
1. Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which indicates the amount of profit agreed upon by the parties. 2. Documents that confirm the execution of the contract in full by both parties: |
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Transfer profits to your account upon partial execution of the state contract (subparagraph “d”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Only the head contractor has the right to do so, provided that: |
Notification of the amount of the agreed profit received by the bank from the state customer; State contract with the condition of phased delivery and acceptance of products; Product acceptance document for the relevant stage |
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Transfer money to a foreign contractor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). You can transfer money to a foreign contractor provided that: |
- Contract with a foreign contractor; - waybills, invoices, other documents |
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| Reimburse previously incurred expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components, if these products are used to fulfill the state defense order: | ||||||||||||
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The costs are reimbursed by the head executor (subparagraph “e”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the principal must: And the state customer must notify the authorized bank of the amount of expenses to be reimbursed (clause 3, article 7.1 of the Law of December 29, 2012 No. 275-FZ). |
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The expenses are reimbursed by the performer (subparagraph “e.1”, paragraph 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). Expenses can be reimbursed after the full execution of the contract |
Contract (supplementary agreement to the contract, extract from the contract containing state secrets), which contains a condition for reimbursement of expenses; Documents that confirm the full performance of the contract by both parties |
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The costs are reimbursed by the contractor who manufactures products with a long technological production cycle (subparagraph “e. 2”, clause 2, part 1, article 8.3 of the Law of December 29, 2012 No. 275-FZ). To be reimbursed, the contractor must: Include this condition in the contract or in an additional agreement to it. Full execution of the contract can not wait |
Contract (supplementary agreement to the contract, extract from the state contract containing state secrets), which contains a condition on reimbursement of expenses | |||||||||||
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Thus, if the head contractor (executor) has the amount of expenses for the execution of the state defense order does not exceed 5 million (3 million) rubles per month. in the aggregate, money from a special account can be transferred to a regular bank account. However, the head executor in any case will send a notification to the executor about the need to open a special account. And the executor, in turn, is obliged to open a special account in an authorized bank, which was chosen by the head executor. This follows from parts and article 8 of the Law of December 29, 2012 No. 275-FZ. The ability to pay expenses to a regular bank account is just a special procedure for using funds from a special account. It does not give the performer the right to decide whether to open a special account for him or not. The obligation to open a special account is provided for by law without any exceptions. What operations are prohibited What operations are prohibited when using a special bank account as part of the execution of the state defense order (GOZ) Operations that are prohibited from a special account: personal income tax and insurance premiums Situation: is it necessary to transfer personal income tax and insurance premiums when paying an advance to employees fulfilling the state defense order. The state contract is accompanied by an authorized bank Yes need. The bank will not make payments for wages if, at the same time, payments for personal income tax and insurance premiums are not provided. The bank is obliged to comply with the requirements of subparagraph "a" of paragraph 3 of Article 8.4 of the Law of December 29, 2012 No. 275-FZ, otherwise it will face a fine. Therefore, together with advance payments, he legally requires payments for personal income tax and insurance premiums. However, the bank does not have the right to control the amount of contributions and personal income tax. Therefore, issue payments for conditional amounts, at least for 1 rub. After all, the bank is not authorized to check the calculation of taxes and insurance premiums. In addition, it is impossible to reliably determine the amount of personal income tax and contributions when paying an advance. The main thing is to formally comply with the condition of mandatory payments from wages. And what to do with the resulting overpayment? Insurance premiums can be set off against future payments for the same type of premium. But personal income tax can be set off against the payment of other federal taxes or returned (clause, article 78 of the Tax Code of the Russian Federation). It will not work to set off personal income tax from an advance against future personal income tax payments - inspectors do not recognize this amount as a tax (letters from the Ministry of Finance of Russia,). After all, the tax base can be determined at the end of the month. This cannot be done with advance payments. Therefore, the amount of personal income tax transferred to the budget before the deadline is considered by inspectors to be an erroneous payment. Please note: a credit for insurance premiums and taxes can only be made against payments that you transfer under the same state defense contract. Otherwise, it will be an inappropriate use of special account funds. Is there any liability if you pay personal income tax in advance? Doesn't threaten. The Federal Tax Service took into account the arbitration practice in favor of organizations and issued a letter in which it recognized that the payment of personal income tax in advance is not a tax offense (letter of the Federal Tax Service of Russia dated September 29, 2014 No. BS-4-11 / 19716). But controllers do not change their position on the procedure for paying personal income tax. That is, personal income tax must be paid under the state defense order in the general manner. This is evidenced by the latest letters of the Ministry of Finance of Russia dated March 31, 2017 No. 03-04-09 / 18948, dated March 21, 2016 No. 03-04-06 / 15565. Thus, in order for the bank to make an advance payment, pay personal income tax and insurance premiums at the same time in conditional minimum figures. There is no penalty for this, and the overpayment will not be lost. Such a compromise between tax legislation and legislation in the field of state defense orders will have to be observed until the Law of December 29, 2012 No. 275-FZ is amended in terms of personal income tax and insurance premiums from salary advances. How to fill out a payment order How to fill out a payment order to use funds from a special account as part of the execution of the state defense order (GOZ) Fill out the payment order in the same manner as for ordinary contracts. In doing so, consider the features that are collected in the table below:
When the bank has the right to suspend operations on the special account of the prime contractor The authorized bank has the right to suspend operations on the account if the operation is listed in the Instruction of the Bank of Russia dated July 15, 2015 No. 3729-U. What is the suspension? The organization sends a payment order to the bank. The bank, before carrying out the operation, will check whether this operation is included in the list of suspicious ones. If so, then the bank will not process the payment. The payment suspension period is five business days. During this time, the head executor must submit to the bank a notification about the validity or invalidity of the suspended operation. After the bank receives the notification, it makes one of the following decisions: Refuse to conduct a suspended operation; If the bank has not received a notification from the prime contractor within the period of suspension of the operation, it still conducts the operation. In any case, whether the bank performed the operation or refused, it notifies Rosfinmonitoring of each such event. How and when to close a special account How to close a special bank account for the state defense order (GOZ) You can close a special bank account after the state contract has been completed. In order to close a special account, it is enough to submit an application to the bank. The sequence of actions is this. 1. The state customer sends a notification to the authorized bank on the full execution of the state contract. 2. The bank informs the prime contractor that it has received a notification from the state customer. 3. The head executor sends an application to the bank to close a separate account. 4. The Bank notifies all participants of cooperation within this identifier that: 5. Contractors send an application to the bank to close the special account. The application form is set by the bank. It can be downloaded from the website of the authorized bank. |
LLC "R" signed a contract for the supply of goods under the state defense order. LLC "R" opened a special account, to which they received funds for the supply of goods, but this product was purchased from a third-party organization under a distribution agreement. A third-party organization did not open a special account. Question: Can R LLC pay a third-party organization from a special account to a regular current account for goods in the amount of 3 million rubles? Or does a third-party organization also need to open a special account?
Answer
The use of a special account is mandatory only for four organizations - the customer, the head contractor, the contractor, and the co-executor.
If you are an executor or higher in the supply chain, then payment must be made to a special account. At the same time, money can really be transferred from a separate account to another account only to pay expenses in the amount of not more than 3 million rubles. per month ( ).
If you are a co-executor, then there are no such restrictions.
How to track the chain of cooperation in the State Defense Order
“The head executor or executor, at the request of the customer, is obliged to provide information about each involved executor of the state defense order. Read what SDO cooperation is and how to track the chain of performers.
What is the cooperation of the main contractor
They name the performers who interact with each other and participate in the supply of products for the state defense order. The cooperation includes:
Each member of the cooperative is responsible for:
- inform counterparties that the contract was concluded in order to fulfill the state defense order;
- form the price of the contract according to the rules;
- include a government contract identifier in contracts;
- conclude an agreement on banking support of the contract;
- use for settlements under contracts;
- keep separate records of the results of financial and economic activities for each contract.
These and other obligations of participants in cooperation are established in
The LLC has signed a contract for the state defense order, opened a special account in the bank, it received funds, where can I spend them? Is it possible to transfer salaries to employees from this money? Can I transfer money to my current account opened in another bank?
Funds from the account can be spent exclusively for the purposes of the state defense order. For non-use of a special account for settlements within the framework of the State Defense Order, liability may arise under Art. 15.37 Administrative Code of the Russian Federation.
From a special account, you can transfer salaries with the simultaneous payment of insurance premiums. This is indicated by sub. "a" part 2 p. 1 art. 8.3 of Law No. 275-FZ.
You can also pay contractors, but only to their special accounts. You will not be able to transfer money from a special account to a regular account, as well as pay general business expenses.
With regard to the state defense order, any financial transactions, with the exception of those mentioned in paragraph 2 of part 1 of Art. 8.3 of Law No. 275-FZ, can only be carried out in compliance with the mode of using a separate account. The main purpose of the changes introduced by Law No. 159-FZ was to strengthen control over funds allocated for the implementation of the state defense order, including control over the movement of funds through Rosfinmonitoring.
The entire chain of suppliers is included in the cooperation of the main contractor, that is, all of them will be contractors in the understanding of Law No. 275-FZ. They need to provide the identifier of the state contract and be sure to open special accounts.
The need to use a special account disappears only in those specifically indicated in Art. 8.3. Law on state defense order cases. That is, when it comes to foreign suppliers, stockpiling, etc. Accordingly, the performer must always use a special account.
The concept of "other expenses" is currently not disclosed in practice or legislation. Based on the general meaning of Law No. 275-FZ, these costs may include overhead costs or some unforeseen expenses, but not current settlements with contractors.
Limit of 3 million rubles. refers to the entire contract, not to the calculations for each of the levels of performers involved in the cooperation. That is, the legislator actually excluded the possibility of using funds without a special account. It must be understood that those specified in paragraph 2 of Art. 8.3 cases are exceptions to the general regulation, and not a way or a loophole for ignoring the obligation of executors to use a special account.
The words of Deputy Minister of Defense of the Russian Federation Tatyana Shevtsova also testify in favor of these conclusions (http://tass.ru/armiya-i-opk/2099356):
"We made it possible monthly write off for each contract no more than 3 million rubles for some small household or unforeseen expenses. These expenses are under the control of Rosfinmonitoring," Shevtsova added."
Rationale
FEDERAL LAW DATED December 29, 2012 No. 275-FZ “On the State Defense Order”
« Article 8.3. Single Account Mode
1. The mode of using a separate account provides for: *
1) debiting funds only if the government contract identifier is indicated in the order;
2) debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts in order to: *
a) payment of taxes and fees, customs payments, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund;
b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;
c) transfer of profits in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and the submission to the authorized bank of the act of acceptance and transfer of goods (act of work performed, services rendered);
d) transfer of funds by the head contractor in case of partial execution of the state contract by him, if the result of such partial execution is the goods accepted by the state customer, in the amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of products in the manner established the Government of the Russian Federation to determine the initial (maximum) price of a government contract or the price of a government contract concluded with a single lead contractor;
e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanied transaction is compiled by the head executor, agreed and submitted by the state customer to the authorized bank in which a separate account is opened by the head executor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;*
f) transfer of funds aimed at reimbursement (compensation) after the execution of the state contract, contract within the price of the state contract, contract incurred by the head contractor, the contractor at his own expense (with the exception of funds held in separate accounts) of the costs of forming a stock of products, raw materials, materials, semi-finished products, component parts necessary for the fulfillment of the state defense order, subject to confirmation by the head contractor, contractor of the validity of the actual costs associated with the formation of such a stock, after the execution of the state contract, contract and submission by the head contractor, contractor to the authorized bank of the act of acceptance - transfer of goods (certificate of work performed, services rendered);
g) performing permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Article 8.4 of this Federal Law;
h) payment of other expenses in the amount of not more than three million rubles per month;*
3) prohibition of transactions provided for in Article 8.4 of this Federal Law.”
Law No. 275-FZ of December 29, 2012. tightened the requirements for placing a state defense order, as well as for settlements between the participants in such a contract. All payments must be made exclusively through special bank accounts (SBS) operating in the general mode. You can open it not 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 settlement account for the state defense order is a special account with an authorized banking organization opened by the head executor, which, in turn, has 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 under the defense order 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 are entitled to service special accounts. To date, the following requirements have been met:
- PJSC "Bank" Saint-Petersburg".
- JSCB "NOVIKOMBANK"
- PJSC "Sberbank"
- Bank GPB (JSC).
- VTB Bank (PJSC).
- JSC "AB" RUSSIA ".
- JSC Rosselkhozbank.
Each bank, in turn, establishes individual rules for opening and reserving settlement BS for a defense order. So, for example, you can reserve an account with Sberbank for the state defense order online. To do this, it is enough to enter the registration data of the company (OGRN and TIN, form of ownership), indicate the identifier of the state contract, enter the mobile phone number and email address. Within 5 working days, you should 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 funds received to the senders.
And when VTB reserves the state defense order account, any operations (receipt or write-off) become available only after the official conclusion of the contract.
Special accounts for the state defense order, how to spend money
A special regime has been established for settlements to secure a defense order. The rules are regulated in Article 8.3 of Law No. 275-FZ. The main instructions are:
- The contractor has the right to spend funds from a special current account only for advances for services, goods, work, or for meeting needs for the implementation of a state defense contract.
- The spending of the target money is carried out only with the indication of the identifier of the state contract (GCC). The GCI should be indicated in the order (payment order, application for cash expenses, etc.) for debiting.
- Write-offs are made only to special accounts for the defense order, so all parties to the contract must have such accounts open. There are exceptions in paragraphs. a-h h. 2 p. 1 art. 8.3 of Law No. 275-FZ.
- The Bank has the right to suspend operations on special accounts in order to collect fines, penalties, forfeits and other sanctions (Article 76 of the Tax Code of the Russian Federation).
- Closing of the account is carried out by the bank after receiving a notification from the Ministry of Defense of Russia (customer) on the execution of the state contract.
What operations are prohibited
A wide list of prohibited operations on special accounts for the defense order has been established (Article 8.4 of Law No. 275-FZ). These include settlements on loans and borrowings that were registered for the organization by the contractor. Also, targeted funds cannot be loaned 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 workers or compensation. Money for the fulfillment of a defense order cannot be donated or transferred to charitable foundations or individuals.
Buying foreign currency, precious metals or securities is also illegal. But you can place targeted funds on a deposit, but the deposit must be opened in the same authorized bank and on the condition that interest from the money turnover 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 executing organization replenish the special account on its own?
Maybe. The organization needs to replenish the account with its own money in the case of settlements with an authorized bank for servicing this special account. It is impossible to spend target money on banking services.
Enforcement proceedings have been initiated against the performer. Can a bank write off funds from a special account on a writ of execution?
If the state is the exactor, then the writ of execution will be satisfied (clauses in clause 9 of article 8.4 of Law No. 275-FZ). In other cases, the write-off will be illegal.
A hired specialist requires compensation for expenses for renting a dwelling, is it possible to pay with targeted funds from the state defense order?
No. Payment for travel and housing for employees with funds to secure such a contract is unacceptable (clause B, clause 3, article 8.4 of Law No. 275-FZ).
CONTRACT FOR THE SUPPLY OF PRODUCTS N 1519187407751020105003227 (TP~.doc 227 (TP~.doc
02 August 2016, 14:34 , question #1333467 Hasmik, Taganrog
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Lawyers Answers (1)
Federal Law No. 275-FZ of December 29, 2012 “On the State Defense Order”
Article 8.3. Single Account Mode
1. The mode of using a separate account provides for:
1) debiting funds only if the government contract identifier is indicated in the order;
2) debiting funds only to a separate account, with the exception of debiting funds from such an account to other bank accounts for the purposes of:
a) payment of taxes and fees, customs payments, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and other mandatory payments to the budget system of the Russian Federation established by the legislation of the Russian Federation;
b) payment of expenses for the supply of goods, performance of work, provision of services at prices (tariffs) subject to state regulation. The list of such goods, works, services is approved by the Government of the Russian Federation;
c) transfer of profits in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, after the execution of the contract and the submission to the authorized bank of the act of acceptance and transfer of goods (act of work performed, services rendered);
d) transfer of funds by the head contractor in the event of partial execution of the state contract by him, if the result of such partial execution is the products accepted by the state customer, in the amount agreed with the state customer and not exceeding the amount of profit to be applied by the state customer as part of the price of products in the manner established The Government of the Russian Federation to determine the initial (maximum) price of a state contract or the price of a state contract concluded with a single lead contractor. The state customer notifies the authorized bank about the agreed amount of profit to be transferred by the head contractor in the event of partial execution of the state contract by him. The notification procedure is determined by the state customer;
e) settlements with foreign contractors participating in the supply of products under the state defense order and entering into cooperation within the framework of the accompanied transaction. The list of such foreign executors for each accompanied transaction is compiled by the head executor, agreed and submitted by the state customer to the authorized bank in which a separate account is opened by the head executor. The procedure for compiling, approving and submitting the specified list to the authorized bank is determined by the state customer;
f) transfer of funds in the amount agreed by the parties at the conclusion of the state contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the state contract incurred by the head contractor at his own expense (with the exception of funds held in separate accounts) of the costs of formation stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to confirmation by the head contractor of the validity of the actual costs associated with the formation of such a stock;
f.1) transfer of funds in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) after the execution of the contract within the price of the contract incurred by the contractor at his own expense (with the exception of funds held in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order, subject to the confirmation by the contractor of the validity of the actual costs associated with the formation of such a stock, after the execution of the contract and the submission by the contractor to the authorized bank of the certificate of acceptance and transfer of goods ( act of work performed, services rendered);
f.2) transfer of funds in the amount agreed by the parties at the conclusion of the contract and provided for by its terms, aimed at reimbursement (compensation) within the price of the contract incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the manufacture of products with a long technological production cycle in order to fulfill the state defense order, subject to the contractor confirming the validity of the actual costs associated with the formation of such a stock;
g) performing permitted transactions in accordance with paragraphs 2, 3, 9 and 10 of Article 8.4 of this Federal Law;
h) payment of other expenses in the amount of not more than three million rubles per month;
3) prohibition of transactions provided for in Article 8.4 of this Federal Law.
2. Separate accounts of the head executor, executors, provided for by this Federal Law, are subject to closure by the head executor, executors after the authorized bank receives from the state customer a notification of the execution of the state contract. Operations to debit funds from a separate account upon its closure are not subject to the requirements provided for by Part 1 of this Article.
Article 8.4. Operations that are not allowed on a separate account
The following operations are not allowed on a separate account:
1) provision of loans, loans, credits;
2) return of the amounts of loans, credits and interest on them, except for the return of the amounts of loans transferred by the authorized bank to the executor to a separate account in the same authorized bank for the execution of contracts under the accompanied transaction, and interest on these loans, in the absence (insufficiency) of advance payment under contracts;
3) transfer (issuance) of funds to individuals, except for:
a) wages subject to the simultaneous payment of relevant taxes, insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund;
b) cash payments related to the provision of guarantees and compensations to employees provided for by the Labor Code of the Russian Federation (with the exception of compensation for travel expenses and renting a dwelling);
4) operations related to the formation of the authorized (share) capital of other legal entities;
5) operations related to the implementation of charitable activities and making donations;
6) acquisition of foreign currency;
7) purchase of securities (including bills of exchange);
8) purchase from credit institutions of precious metals, precious stones and coins made of precious metals;
9) execution of executive documents, with the exception of executive documents providing for:
a) transfer (issuance) of funds to satisfy claims for compensation for harm caused to life and health;
b) transfer (issuance) of funds for settlements on the payment of severance pay to persons working or worked under an employment agreement (contract), and (or) for their remuneration;
c) collection of funds to the income of the Russian Federation;
10) placement of funds on deposits, in other financial instruments, with the exception of operations related to the placement of funds on deposits in the same authorized bank, subject to the obligatory condition of transferring the placed funds and interest on deposits to the same separate account in the same authorized bank upon expiration of the term of the deposit agreement;
11) provision of guarantees to ensure the fulfillment of obligations, including under a state contract, contract;
12) performance of an agreement on the assignment (assignment) of the right to claim;
13) implementation of mutual offsets;
14) carrying out transactions using electronic money;
15) debiting funds to other accounts opened with credit institutions, including authorized banks
