Art. 30 44-FZ: with the latest changes, what to apply, participation of SMP, SONKO in procurement

SONKO - what is it?

The decoding of the letter combination is “socially oriented non-profit organization (association).” According to Federal Law No. 7 “On Non-Profit Organizations”, the following entities have the right to be called SONCO:

Associations of legal entities persons
Religious organizations.
Autonomous non-profit associations.
Public organizations.
Cossack societies.
Non-profit partnership funds.
Communities of small and indigenous peoples of the Russian Federation.

An important point in the SONCO declaration is that the following organizations cannot be included in these associations:

State, municipal companies and corporations.
Public associations having the status of political parties.

What does SONKO do?

We already know what SONKO is. Let's look at the statistics. Where are such organizations employed in our country:

25.4% (more than 11 thousand institutions) - education, science, enlightenment.
21.9% (about 9.6 thousand institutions) - social support and protection of the population.
17.9% (more than 7.8 thousand institutions) - sports, physical education.
14.7% (more than 6.4 thousand institutions) - patriotic, military-patriotic education.
Read also: What is a municipal contract under 44-FZ, what conditions does it contain, what are the features of its conclusion?

The following types of activities are common in proportions from 13% to 4%:

Charity.
Healthcare, promotion of a healthy lifestyle.
Art and culture.
Spiritual development of citizens.
Preferential or free legal assistance, legal protection of the population.
Improving the quality of life of older citizens.
Social adaptation of disabled people.
Support for motherhood, prevention of orphanhood.

Who are SONO

To understand what kind of organizations SONKOs are, you need to refer to 7-FZ dated January 12, 1996. According to the definition of this legal act, they are structures whose activities are related to:

with social services for citizens;
social support and protection;
assistance to victims of natural disasters;
with measures to prevent behavior that poses a social danger;
environmental protection;
animal protection;
charitable activities, as well as activities in the field of organizing and supporting charity and volunteering (clause added as amended by 15-FZ dated 02/05/2018).

The entire list is given in paragraph 1 of Art. 31.1 7-FZ.

IMPORTANT!

If a legal entity is engaged in similar activities, but among its founders there is the Russian Federation, a specific subject of the Russian Federation or a municipal entity, then it cannot be classified as a non-profit with a social orientation!

SONCO activities

Assistance to citizens from the municipal SONCO program is expressed mainly in the following:

Social services.
Charity in kind.
Charity in cash.
Preferential, free legal support.

The sources of budget replenishment and development of SONPOs are as follows:

Profit from the sale of own goods, provision of services, performance of work.
Grants from individuals, non-profit organizations.
Receipts from commercial firms.
Allocations from the state treasury and extra-budgetary funds of the Russian Federation.
Grants from foreign countries, foreign citizens, src=»https://businessman.ru/static/img/a/47188/374711/62441.jpg» class=»aligncenter» width=»1024″ height=»768″[/ img]

Help SONKO

According to Federal Law No. 7, assistance to socially oriented non-profit organizations to the population can be expressed in the following:

Consulting, property, information, financial support.
Assistance in education and training of SONCO employees.
Representing the organization with a number of benefits for paying taxes and other fees.
Procurement of goods, services, works for municipal and state needs.
Presentation of tax benefits to persons providing support to SONCOs.
From municipalities, constituent entities of the Russian Federation - subsidies, allocations from the local, regional, federal budget.
Transfer of ownership or use of municipal or state property. But only for specific purposes.

Support for socially oriented non-profit organizations

According to Part 3 of Art. 31.1 7-FZ, support for socially oriented non-profit organizations is provided in the following forms:

1) financial, property, information, consulting support, as well as support in the field of training, additional professional education of employees and volunteers of socially oriented non-profit organizations;

2) providing socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees;

3) procurement of goods, works, services to meet state and municipal needs from socially oriented non-profit organizations in the manner established by the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs;

4) providing legal entities that provide material support to socially oriented non-profit organizations with benefits for paying taxes and fees in accordance with the legislation on taxes and fees.

Subjects of the Russian Federation and municipalities, along with the forms of support established above, have the right to provide support to SONPOs in other forms through budgetary allocations from the budgets of constituent entities of the Russian Federation and local budgets, respectively.

Providing financial support to SONPOs can be carried out in accordance with the legislation of the Russian Federation through budgetary allocations from the federal budget, budgets of constituent entities of the Russian Federation, local budgets through the provision of subsidies. Federal budget allocations for financial support of SONCOs (including for maintaining a register of socially oriented organizations receiving support), including subsidies to the budgets of constituent entities of the Russian Federation, are provided in the manner established by the Government of the Russian Federation.

Also, the provision of property support to SONPOs is carried out by state authorities and local governments by transferring state or municipal property into the possession and (or) use of such non-profit organizations. The specified property must be used only for its intended purpose.

SONCO Register

If we turn to Art. 31.2 of the Federal Law “On Non-Profit Associations”, we will see that the executive authorities of the Russian Federation are required to maintain federal, local and regional registers of persons providing support to SONCO.

The following information is entered into the document:

Names (full and abbreviated), legal address of SONKO.
Activities of the association.
Registration number of the registry item.
TIN.
Size and type of support.
Timing of assistance.
Name of the body that provided support.
Making a decision to start/stop assistance.
Information about violations. For example, material support was spent on non-targeted activities.

All information from this register is open and freely available. Anyone can get acquainted with it.

Register of socially oriented non-profit organizations

According to Art. 31.2 7-FZ “On Non-Profit Organizations” federal executive authorities, executive authorities of constituent entities of the Russian Federation and local administrations providing support to SONPOs form and maintain federal , state and municipal registers of socially oriented non-profit organizations - recipients of such support.

The register of SONCO recipients of support includes the following information about the non-profit organization:

1) full and (if available) abbreviated name, address (location) of the permanent body of the non-profit organization, state registration number of the record of state registration of the non-profit organization (main state registration number);

2) taxpayer identification number;

3) the form and amount of support provided;

4) duration of support;

5) name of the state authority or local government body that provided support;

6) the date of the decision to provide support or the decision to terminate the provision of support;

7) information about the types of activities carried out by the SONCO that received support;

information (if available) about violations committed by the SONCO that received support, including misuse of provided funds and property.

The procedure for maintaining registers and storing documents submitted by SONCO, requirements for technological, software, linguistic, legal and organizational means of ensuring the use of these registers are established by the authorized federal executive body.

The information contained in the SONPO registers is open to the public.

So, for example, you can find the register of SONCOs in Moscow here, and the register of St. Petersburg here.

Preemptive right of SONCO in public procurement

Let us list the requirements for SONPOs for privileged participation in government procurement. They are contained in Federal Law No. 7 (Article 31.1, first paragraph), Federal Law No. 44. The organization must conduct the following activities in order to gain an advantage in public procurement competitions and auctions:

Preparing the population to overcome the consequences of various types of emergencies, disasters, natural and man-made disasters.
Social protection and support of citizens.
Providing assistance to victims of natural disasters, man-made accidents, religious, social, and national conflicts.
Maintenance and protection of objects of cultural, natural, historical significance, burial sites.
Protection of the bioworld and the environment.
Providing preferential or free legal assistance to the population, conducting thematic educational programs.
Prevention of dangerous forms of social behavior.
Charity, promoting it.
Formation of intolerance towards corruption among citizens.
Both the development of interethnic dialogue and the preservation of Russian culture, identity, traditions, and languages.
Patriotic, military-patriotic civil education.
Search work aimed at identifying unknown military graves, unburied remains of soldiers, establishing the identities of nameless fallen defenders of the Motherland.
Participation in emergency rescue activities, fire extinguishing and fire prevention.
Activities for integration, social and cultural adaptation of migrants.
Rehabilitation (social and medical), assistance in finding employment for persons who previously illegally used psychotropic substances and drugs.
Activities in the field of education, education, art, healthcare, culture, promotion of sports, healthy lifestyle, satisfactory mental state.

The Federal Law does not prohibit organizations from engaging in one or more types of listed activities.

What can be called SMP?

We continue to analyze the decoding of SONKO and SMP. To classify the above organizations as small businesses, they must meet, among other things, a number of conditions:

For legal entities, the total share of participation of the Russian Federation, its constituent entities, as well as municipal, public, charitable, and religious associations does not exceed 25%.
For legal entities, the total share of participation of foreign firms and legal entities that are not medium and small businesses is no more than 49%.
The average number of employees for small enterprises is 100 people (for microenterprises - 25).
The average number of employees of a medium-sized business entity is 100-250 people.
The annual revenue of a micro-enterprise is no more than 60 million rubles.
The annual revenue of a small enterprise is no more than 400 million rubles.
The annual revenue of a medium-sized enterprise is no more than 1000 million rubles.

SONKO, SMP and government procurement

The procurement process for municipal and state needs in the Russian Federation is regulated by Federal Law No. 44. According to this act, the most privileged position among suppliers is occupied by SMB (subject, small businesses) and socially oriented non-profit organizations (SONCO). The customer is obliged to purchase from them at least 15% of his annual order volume. In this case, the size of the contract should not exceed 20 million rubles.

Here are some important facts from Federal Law No. 44:

Procurement from SONKO and SMP is a separate process. Notices of a competition, auction, or request indicate the fact of limited participation. All applicants are required to declare their affiliation with these forms.
If purchases from SMP and SONKO do not take place, then the competition or auction can be expanded to include the participation of other forms of business and conducted on a general basis.
If the product supplier does not belong to these two forms, then the customer has the right to oblige him to appoint him as a co-executor, subcontractor of SONKO or SMP.
Last detail. If an agreement is concluded with SONKO or SMP, the customer is obliged to pay for the goods supplied to him or the services rendered no later than 30 days from the date of acceptance.

Socially oriented non-profit organizations in our country are encouraged - both their creation and development. Associations exist not only on independently earned funds, but also thanks to the support of third parties. In response, they must implement activities that are necessary and useful for the harmonious existence and development of society, and help citizens who find themselves in difficult situations.

Preferences for SMP and SONKO under 44-FZ

Before we get to the heart of the matter, let's understand who the representatives of SMP and SONCO are, and what requirements are established for them.

Requirements for small business representatives are specified in Article 4 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”:

In the authorized capital of SMP, the share of the Russian Federation should not exceed 25%, and the share of foreign legal entities. persons and legal entities persons (not related to small and medium-sized businesses) in the authorized capital - not to exceed 49%.
The average number of workers should not exceed 100 people .
Revenue excluding VAT or book value of assets - no more than 800 million rubles. Such criteria were approved by Decree of the Government of the Russian Federation No. 265 of April 4, 2021.

Requirements for social NPOs are set out in Chapter. II 7-FZ “On non-profit organizations. According to Article 31.1 7-FZ, such organizations must conduct the following activities:

provide social services, assistance and protection to citizens;
provide free or preferential legal support to citizens and non-profit organizations and increase legal literacy among the population; defend the rights and freedom of man and citizen;
carry out medical and social rehabilitation, social and labor reintegration of persons illegally taking narcotic and psychotropic drugs;
etc. (the standard lists 18 types of activities).

Let's move directly to the preferences for small and medium-sized enterprises and sonkos under 44-FZ.

Volume of purchases

Of the total annual volume of purchases (AGP) carried out by customers, at least 15% of purchases must be carried out for SMP and SONKO, and the initial maximum contract price (IMCP) must be no more than 20 million rubles . (Part 1, Article 30 44-FZ).

Important point! A participant who is not a representative of SMP or SONCO cannot take part in such auctions.

Article 7.30 of the Code of Administrative Offenses of the Russian Federation talks about liability for customers who violate the procedure for conducting procedures for this category of participants. Failure to comply with the law threatens customers with a fine of up to 50 thousand rubles. (Part 11, Article 7.30 of the Code of Administrative Offenses of the Russian Federation).

SMP and SONKO subcontracted

According to Part 5 of Article 30 of 44-FZ, a supplier who is not a representative of SMP or SONCO can participate in procurements carried out for this category of participants:

if he gives the contract for subcontracting to representatives of SMP or SONCO;
if the customer indicated the possibility of subcontracting the contract in the notice.

Reduced payment terms for fulfilled obligations

If the procurement is focused on SMP and SONKO, then the customer is obliged to specify in the contract the payment period for fulfilled obligations - no more than 15 working days from the date of acceptance (Part 8 of Article 30 of 44-FZ). In purchases not for SMP and SONKO, the terms are different - 30 calendar days.

The size of the OIC is calculated from the price offer

If a representative of SMP or SONCO wins the bidding, then the amount of the contract performance security (OIC), both simple and taking into account anti-dumping measures, is calculated from the contract amount, but should not be less than the amount of the advance (Part 6 of Article 96 of 44-FZ ). In other procurements, the size of the OIC depends on the NMC of the contract, and not on the price offer of the winning bidder.

When is OIC not provided?

The winning bidder, who is a representative of SMP or SONCO, does not pay OIC (including anti-dumping measures) if he provides information about 3 executed contracts without fines and penalties for the last 3 years before the date of filing the application for participation in the procurement. At the same time, the NMTC of the ongoing procurement , indicated in the notice and procurement documentation, must be not lower than the amount of these 3 contracts (Part 8.1 of Article 96 of 44-FZ).

How do you know if you need to provide OIC to the customer? To do this, you can use a convenient online calculator, which will speed up the calculation process.

Follow these steps:

Follow this link;
In the appropriate sections, indicate the TIN and registration number of the purchase you won;
Click the "Check" button;
Wait for information on completed contracts to arrive;
Insert the information received into the ETP when signing the contract or send the customer a random letter indicating the completed contracts.

Reduced fines

According to clause 4 of the Government of the Russian Federation No. 1042 dated August 30, 2017, if the supplier-representative of SMP or SONKO performed the work under the contract poorly, then he faces a fine of 1 to 5 thousand rubles. from the contract (stage) price.

For other purchases, the fines are much more severe (see clause 3 of RF PP No. 1042):

10% for contracts up to 3 million rubles;
5% - 3-50 million rubles;
1% - 50-100 million rubles;
etc.