ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 11, 2014 No. 1352

About features of participation of subjects of small and medium business in purchases of goods, works, services as separate types of legal entities

According to Item 2 of part 8 of article 3 of the Federal law "About Purchases of Goods, Works, Services as Separate Types of Legal Entities" Government of the Russian Federation decides:

1. Approve enclosed:

Regulations on features of participation of subjects of small and medium business in purchases of goods, works, services as separate types of legal entities, annual amount of such purchases and procedure of payments of the specified amount;

requirements to contents of the annual statement about purchase of goods, works, services as separate types of legal entities at subjects of small and medium business;

form of the annual statement of purchase of goods, works, services as separate types of legal entities at subjects of small and medium business.

2. Determine that the legal entities specified regarding the 2nd article 1 of the Federal law "About Purchases of Goods, Works, Services as Separate Types of Legal Entities" and who are subjects of the small and medium business having the right not to apply this resolution.

2(1). Determine that in 2015 the annual purchasing amount of goods, works, the services performed by separate types of legal entities which annual total revenue constitutes more than 10 billion rubles at subjects of small and medium business is established in the amount of at least than 9 percent of cumulative cost amount of the agreements signed by the specified legal entities by results of purchases of the goods, works, services performed from July 1 till December 31, 2015, at the same time cumulative annual cost amount of the contracts signed by such legal entities with subjects of small and medium business by results of the procurements conducted according to the subitem "b" of item 4 of the Provision approved by this resolution shall constitute at least than 5 percent of cumulative cost amount of the agreements signed by separate types of legal entities by results of purchases of goods, works, services performed from July 1 till December 31, 2015.

2(2). Determine that the annual purchasing amount of innovative products, high-technology products at subjects of small and medium business for 2016 is determined taking into account data on cumulative annual cost amount of the agreements signed by the customers included in the list of specific customers approved by the Government of the Russian Federation who shall conduct procurement of innovative products, high-technology products, including at subjects of small and medium business, by results of purchase of innovative products, high-technology products at subjects of small and medium business for 2015. At the same time if the specified customers in 2015 did not conduct procurement of innovative products, high-technology products, during the calculating of annual purchasing amount of innovative products, high-technology products at subjects of small and medium business for 2016 is used cumulative annual by cost I will eat around the agreements signed by the specified customers by results of purchase of innovative products, high-technology products at subjects of small and medium business for 2015 in the amount of, equal 0,5 of percent from cumulative annual cost amount of the agreements signed by the specified customers by results of purchases of goods, works, services for 2015. When calculating such cumulative annual cost amount of agreements the contracts signed by results of purchases, stipulated in Item 7 Provisions, approved by this resolution are not considered.

2(3). Ceased to be valid according to the Order of the Government of the Russian Federation of 07.07.2021 No. 1128

2(4). Determine that provisions of this resolution are applied during the term provided by part 15 of article 8 of the Federal law "About Purchases of Goods, Works, Services as Separate Types of Legal Entities" to the physical persons who are not individual entrepreneurs and applying special tax regime "Tax on the professional income" taking into account the following features:

"The tax on the professional income" is confirmation of application by such persons of tax regime information availability on the official site of federal executive body, the representative for control and supervision in the field of taxes and fees, about application of such tax regime by them;

the customer has no right to demand from the procurement participant, subcontractor (collaborator) provided by the subitem "v" of item 4 of the Provision approved by this resolution, submissions of information and the documents confirming registration in tax authority as the taxpayer of tax on the professional income;

when implementing purchases according to subitems "b" and "v" of item 4 of the Provision approved by this resolution, the customer makes the decision on refusal in the admission to participation in purchase of the procurement participant or on refusal of the conclusion of the contract with the procurement participant in case of absence on the official site of federal executive body, the representative for control and supervision in the field of taxes and fees, information on application by the procurement participant, subcontractor (collaborator), the provided subitems "b" and "v" of item 4 of the Provision approved by this resolution, special tax regime "Tax on the professional income".

2(5). Determine that when calculating annual amounts, stipulated in Item 7 Provisions, approved by this resolution, the procurements conducted since January 1, 2020 by the state-owned companies created based on the Federal Law and also subsidiaries of such companies and subsidiaries of such subsidiaries for the purpose of realization of comprehensive plan of upgrade and expansion of the main infrastructure for the period till 2024 approved by the order of the Government of the Russian Federation of September 30, 2018 No. 2101-r by results of which the contracts providing at the same time designing and construction of highways (sections of highways) public the federal importance and (or) separate road constructions which are their technological part are signed are not considered on condition of establishment by the specified companies concerning procurement participants of requirements about attraction to execution of such agreements (agreements) of subcontractors (collaborators) from among subjects of small and medium business. At the same time when forming the annual statement about purchase of goods, works, services at subjects of small and medium business such agreements are specified as a part of the agreements provided by the paragraph the twenty seventh line items of 1 form of the annual statement of the purchase of goods, works, services as separate types of legal entities at subjects of small and medium business approved by this resolution.

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