VAT Accounting when Justifying the Initial Maximum Contract Prices and the Principle of Competition Protection in the Contract System
https://doi.org/10.47361/2542-0259-2022-2-30-60-67
Abstract
The article considers the issue of forming the initial (maximum) contract price (NMCC) related to the supplier’s expenses for paying taxes, fees, mandatory payments, logistics and other costs when purchasing goods (works, services) for state and municipal needs. One of the principles of the contract system is the principle of ensuring competition: the contract system in the field of procurement is aimed at creating a level playing field to ensure competition between procurement participants. For this purpose, value added tax (VAT) must be taken into account when justifying the initial (maximum) contract price. When forming a draft contract and signing it, it is clear that the contract price includes all taxes, including value added tax. If the winner of the procedure is a subject who does not pay value added tax (for example, due to a simplified taxation system) – the contract price is not reduced, it, as indicated in the Federal Law of April 5, 2013 № 44-FZ «On the contract system in the field of procurement of goods, works, services to meet state and municipal needs» (Law № 44), is firm. In this case, the tax amount will be the profit of the counterparty.
Significant attention is paid to the study of procurement practices after a number of significant changes were made to Law № 44 in 2022.
The purpose of the article is to develop recommendations for customers that allow making purchases with the greatest efficiency and number of participants (including by optimizing the calculation of the NMCC) to promote competition.
About the Author
G. B. Dobretsov
SIC-1 FKU NII FSIN of Russia
Russian Federation
Russian Federation
Narva str., 15a, bldg 1, Moscow, 125130
References
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Review
For citations:
Dobretsov G.B. VAT Accounting when Justifying the Initial Maximum Contract Prices and the Principle of Competition Protection in the Contract System. Russian competition law and economy. 2022;(2):60-67. (In Russ.) https://doi.org/10.47361/2542-0259-2022-2-30-60-67
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