“Registration of primary documents when performing construction and installation works” . Forms KS2, KS3 Signing deadline KS

At present (with regard to signing certificates of work performed), the practice of considering and resolving disputes in the construction industry has developed clearly, despite the fact that until now most customers continue to combine obligations to pay for work performed and the condition of signing (or non-signing) certificates of work performed and acts on the cost of construction work, form KS 3.

The customer, having difficulties with finances (or for other reasons), does not fulfill their obligations to accept the object and, accordingly, do not sign certificates of completion of work. At the same time, the customer believes that in this situation he has the right to leave the work performed without payment. However, this is not entirely true.

Refusal to sign acts of work performed by the customer - acts of KS-2 and/or KS-3 are not signed

At the same time, in accordance with Article 720 (relates to the acceptance of work performed by the contractor, the customer), as well as 753 (delivery and acceptance of completed work) of civil legislation, presence at the site for acceptance of work is the responsibility of the customer who has received notification of the completion of work and certificates of work performed and their cost.

Judicial practice in solving this problem suggests that completed work is considered accepted by the customer, provided that there are no timely objections regarding the quality and scope of work. As a general rule, the period for presenting a refusal to sign acts, as well as objections, is determined by the contract and is 3-10 days.

Unilateral signing of certificates of completed works by the contractor

Having fulfilled the specified requirement of the contract, including the law, the performer of the work relieves himself of his obligations and acquires the right to demand from the customer payment for the work performed in accordance with the clauses of the contract.Also, violation of the deadline for completion or delivery of work may serve as the basis for the accrual of a penalty (contractual), but cannot be a reason for refusal to accept or pay for the work performed.

If there is no response from the customer within a specific time established by the contract, this may serve as a basis for acceptance of the work (the so-called “silent acceptance”). From this moment, the work is considered accepted by the customer in the quantity and quality specified in the acceptance certificates.

Based on the above, we can highlight the point according to which a unilateral work acceptance certificate is valid and payable until the customer proves the validity of the refusal to sign it. This basis is provided for in civil legislation (clause 4 of Article 753 of the Civil Code).

Of course, this is not all, there are many more subtleties and details that relate to disputes in the construction industry, but each judge, initially, will clarify the issues that were discussed above. The decision is always justified mainly by these arguments.

• Step-by-step instructions (situation: The customer refuses to pay or does not sign the acts).

• Sample letters to the Customer(situation: The customer refuses to pay or does not sign the acts). ...

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The company is carrying out repair work with the involvement of contractors. After completion of the work performed, the primary documents KS-2 “Certificate of acceptance of work performed” and KS-3 “Certificate of the cost of work performed and expenses” are drawn up. The certificate of completion of work (form KS-2) is signed on behalf of the customer of the enterprise by the head of the department for the repair of buildings and structures (by proxy), and the certificate of the cost of work and expenses (form KS-3) is signed on behalf of the customer of the enterprise by the director of capital construction and repairs. Is this legal in terms of drawing up primary documents?

the list of employees who have the right to sign primary documents is approved by the head of the organization by his order. However, the legislation does not contain a requirement that the signatures on the KS-2 form correspond to the signatures on the KS-3 form.

The rationale for this position is given below in the materials of the Glavbukh System

The list of employees who have the right to sign primary documents can be approved by the head of the organization by his order.*

At the same time, the procedure for signing documents used to formalize transactions with funds is regulated, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012. This was stated in the letter of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012.

In any case, the primary document must be signed in such a way that it is possible to identify those who signed it (the persons responsible for processing the transaction). That is, the signatures in the document must be decrypted . *

Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class

2.Article:The right to sign documents

Form No. KS-3 is signed by the general director, and No. KS-2 - by the chief engineer. Is the signature of the chief engineer legal?

If the head of the organization, by his order, granted the chief engineer the right to sign form No. KS-2, and the chief accountant agreed, then the chief engineer’s signature on the document is legal. Forms No. KS-2 and No. KS-3 refer to unified forms of primary documentation, and the list of persons authorized to sign primary accounting documents is approved by the manager in agreement with the chief accountant* (clause 3 of article 9 of the Federal Law of November 21, 1996 . No. 129-FZ).

Answered by N.O. YAROSHENKO,
tax consultant
MANUAL “ACCOUNTING IN CONSTRUCTION”, No. 2, FEBRUARY 2008

3. Album of unified forms of primary accounting documentation for recording work in capital construction and repair and construction work, approved by Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100

"ACT
ABOUT ACCEPTANCE OF COMPLETED WORK
(form No. KS-2)

It is used for acceptance of completed contract construction and installation work for industrial, residential, civil and other purposes. The act is drawn up on the basis of the data from the Logbook of work performed (form No. KS-6a) in the required number of copies. The act is signed by authorized representatives of the parties having the right to sign* (work performer and customer (general contractor)).

Based on the data in the Certificate of Acceptance of Work Completed, a Certificate of Cost of Work Completed and Expenses is filled out (Form No. KS-3).

REFERENCE
ABOUT THE COST OF WORK PERFORMED AND COSTS
(form No. KS-3)

Used for settlements with the customer for work performed. The certificate is drawn up in the required number of copies. One copy is for the contractor, the second is for the customer (developer, general contractor). To the financing bank and

Investor Certificate is provided only upon their request.

Work performed and costs are reflected in the Certificate based on the contract value.

A certificate in form No. KS-3 is drawn up for construction and installation work performed in the reporting period, major repairs of buildings and structures, and other contract work and is presented by the subcontractor to the general contractor, and by the general contractor to the customer (developer).

The cost of work performed and expenses includes the cost of construction and installation work provided for in the estimate, as well as other costs not included in unit prices for construction work and in price tags for installation work (increasing costs of materials, wages, tariffs, costs of operating machines and mechanisms, additional costs when carrying out work in winter, funds for the payment of bonuses for the mobile and traveling nature of work, bonuses for work in the Far North and in similar areas, changes in the conditions for organizing construction, etc.).

In column 4, the cost of work and expenses is indicated on an accrual basis from the beginning of the work, including the reporting period.

In column 5, the cost of work and expenses is indicated on an accrual basis from the beginning of the year, including the reporting period.

Column 6 highlights data for the reporting period.

The data is presented for the construction as a whole, highlighting data for each object included in its composition (start-up complex, stage).

At the request of the customer or investor, the Certificate provides data on the types of equipment related to the construction (start-up complex, stage), the installation of which began in the reporting period. In this case, column 2 indicates the name and model of the equipment, and columns 4, 5, 6 - data on the installation work performed.

The “Total” line reflects the total amount of work and costs excluding VAT.

The VAT amount is indicated on a separate line.

The line “Total” indicates the cost of work performed and expenses, including VAT.”

Sincerely,
Chekalova Natalya, expert of the BSS "GlavAccountant System".

The answer was approved by Sergey Granatkin, leading expert of the BSS "System Glavbukh"

In almost every dispute about the volume, cost, quality or timing of work under a construction contract, one of the main pieces of evidence is the act of delivery (acceptance) of the work performed.

Certificate of acceptance of the result of work as the basis for the emergence of an obligation to pay

The procedure for accepting the results of work performed under a contract is regulated by the provisions of Article 720 of the Civil Code of the Russian Federation.

Before delivery of the results of completed work to the customer, the contractor has no right to demand payment. This conclusion follows from the provisions of paragraph 1 of Article 711 of the Civil Code of the Russian Federation, according to which the customer is obliged to pay the contractor the price stipulated by the contract after the final delivery of the work results.

The Economic Board of the Armed Forces of the Russian Federation, in Resolution No. 303-ES15-369 dated June 29, 2015, noted that by virtue of Article 65 of the Arbitration Procedure Code of the Russian Federation, the obligation to document the fact of completion and delivery of the result of work rests with the contractor.

In development of this position, in Determination No. 302-ES15-8288 dated August 24, 2015, the Economic Collegium of the Armed Forces of the Russian Federation noted that a contractor demanding collection of a debt from the customer for payment for work performed must provide the court with evidence of the customer’s notification of readiness to complete the work. the result of the work performed, as well as the acceptance certificate for the work performed, and in the Determination dated 02/09/2015 No. 309-ES14-1949 indicated that the fact of delivery by the contractor of the result of the work performed must be confirmed precisely by the acceptance certificate, rejecting the execution verification act as evidence contract, which is not an act of acceptance of work performed in the sense of Article 720 of the Civil Code of the Russian Federation.

At the same time, in Determination No. 305-ES15-3990 dated July 30, 2015, the Economic Board noted that acts of completion, although they are the most common documents in civil circulation that record the contractor’s performance of work, at the same time are not the only means of proving relevant circumstances. The board pointed out that the law does not provide that the fact that the work was performed by the contractor can be proven only by acts of completion (Arbitration Procedure Code of the Russian Federation) and recognized the act of acceptance of the completed construction project by the customer from the general contractor as adequate evidence of the work being completed by the subcontractor.

Often, the acceptance of work performed under a construction contract is formalized by drawing up reports in standardized forms (KS-2, KS-3, KS-11, KS-14, KS-17), approved by Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100.

The act of acceptance of the result of completed work in the sense of Article 753 of the Civil Code of the Russian Federation in this case will be the act of acceptance of the completed construction facility, drawn up in the unified form KS-11, submitted by the developer in accordance with paragraph 4 of part 3 of Article 55 of the Civil Code of the Russian Federation to the authorized body as part of the documents required for issuing permission to put the facility into operation.

An act in the KS-14 form (an act of acceptance of a completed construction project by the acceptance committee), which participants in construction projects still sometimes draw up, is essentially an anachronism. The drawing up of such an act was provided for by Resolution of the Council of Ministers of the USSR dated January 23, 1981 No. 105 “On the acceptance into operation of completed construction objects” and SNiP 3.01.04-87 “Acceptance into operation of completed construction objects. Basic provisions”, however, with the entry into force of the current Civil Code of the Russian Federation, the procedure the commissioning of completed construction projects has changed - the institution of handing over the object by the customer to the state acceptance commission (which was preceded by the customer's acceptance of the object from the contractor) was abolished and replaced by the issuance of a permit to the developer to put the object into operation.

Interim acts of acceptance of completed work (KS-2)

Unilateral certificate of delivery (acceptance) of completed work

In Determination No. 70-KG15-14 dated January 26, 2016, the Judicial Collegium for Civil Cases of the Armed Forces of the Russian Federation noted that failure to sign the acceptance certificate in itself is not grounds for exempting the customer from paying the cost of work performed.

However, courts often apply the provisions of paragraphs 2 and 3 of Article 720 of the Civil Code of the Russian Federation based on their literal interpretation and do not accept the customer’s objections regarding the volume, cost or quality of work in the presence of acceptance certificates signed without objections.

In many ways, the lack of uniformity in judicial practice in the application of these norms is explained by the problems described above with determining the nature of interim monthly acts drawn up according to the unified KS-2 form. The same paragraph 13 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51 states that the rules established by Article 720 of the Civil Code of the Russian Federation are applied when accepting the result of work as a whole, while the clarifications concerned objections to the quality of work accepted under interim acts KS-2. The courts, not taking into account the difference between the final acts of acceptance of the result of work (including unfinished construction of an object in case of early termination of the contract) and the intermediate acts of KS-2, drawn up for the purposes of current settlements between the customer and the contractor, sometimes either unreasonably apply the provisions Article 720 in their literal interpretation to intermediate acts of KS-2, or just as unreasonably do not apply them to the final acts of acceptance of the result of work under the contract.

This conclusion is also confirmed by the legal positions formulated in the resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation on December 25, 2012 No. 9924/11, on March 13, 2012 No. 14486/11, on November 30, 2010 No. 9217/10. The same conclusion follows from the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 09, 2012 No. 5150/12, by which the court terminated proceedings on the contractor’s claim to collect debt for work performed, citing the fact that the contractor had previously applied to the court with this demand, but the fact of delivery did not prove the result of the work to the customer.

This conclusion seems uncontroversial, since paragraph 4 of Article 753 of the Civil Code of the Russian Federation requires the parties to a construction contract to draw up an acceptance certificate for the result of the work performed. In relation to other construction contracts, the delivery of the result of work by the contractor and its acceptance by the customer, by virtue of paragraph 2 of Article 720 of the Civil Code of the Russian Federation, can be formalized either by an act or by another document certifying acceptance.

Under a construction contract, the contractor undertakes, within the period established by the contract, to build a certain object on the customer’s instructions or to perform other construction work, and the customer undertakes to create the necessary conditions for the contractor to carry out the work, accept their result and pay the agreed price (Clause 1 of Article 740 of the Civil Code of the Russian Federation) . Clause 1 of Art. 706 of the Civil Code of the Russian Federation establishes that if the law or the contract does not provide for the contractor’s obligation to perform the work provided for in the contract personally, the contractor has the right to involve other persons (subcontractors) in the fulfillment of his obligations. In this case, the contractor acts as a general contractor.

According to paragraph 1 of Art. 753 of the Civil Code of the Russian Federation, the customer, who has received the contractor’s message about the readiness for delivery of the result of the work performed under the construction contract or, if provided for by the contract, of the completed stage of work, is obliged to immediately begin accepting it. Moreover, in accordance with paragraph 3 of Art. 753 of the Civil Code of the Russian Federation, a customer who has previously accepted the result of a separate stage of work bears the risk of the consequences of death or damage to the result of work that did not occur through the fault of the contractor.

The delivery of the result of work by the contractor and its acceptance by the customer are formalized by an act signed by both parties (clause 4 of article 753 of the Civil Code of the Russian Federation).

In accordance with the instructions for the use and completion of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work, Form N KS-2 “Act of Acceptance of Work Completed” (hereinafter referred to as Form KS-2), approved by the Decree of the State Statistics Committee of Russia dated 11.11.1999 N 100, is used for the customer’s acceptance of completed contract construction and installation works (CEM) for industrial, housing, civil and other purposes.

For settlements with the customer for work performed, the unified form N KS-3 “Certificate of the cost of work performed and expenses” (hereinafter referred to as form KS-3), approved by the same resolution of the State Statistics Committee of Russia, is used.

The use of the above unified forms by legal entities of all forms of ownership operating in sectors of the economy is mandatory (letter of Rosstat dated May 31, 2005 N 01-02-9/381).

According to paragraph 1 of Art. 711 of the Civil Code of the Russian Federation, if the contract does not provide for advance payment for the work performed or its individual stages, the customer is obliged to pay the contractor the agreed price after the final delivery of the work results, provided that the work is completed properly and on time, or with the customer’s consent ahead of schedule.

Thus, when making payments under the contract, the parties must be guided by the procedure agreed upon in the contract (clause 18 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 N 51 “Review of the practice of resolving disputes under construction contracts”, which states that the acts of the Constitutional Court -2 confirm only the completion of intermediate work for carrying out calculations. They are not an act of preliminary acceptance of the result of a separate stage of work, with which the law associates the transfer of risk to the customer).

Thus, if the contract does not provide for stage-by-stage delivery of work, then ownership of the results of construction work passes to the customer only after the customer accepts the result of the work to the extent specified in the contract (see also letters of the Ministry of Finance of Russia dated March 20, 2009 N 03-07-10/ 07, dated 03/05/2009 N 03-07-11/52).

It should be noted that the Civil Code of the Russian Federation does not disclose in detail what is meant by a separate stage of work performed under a construction contract.

The concept of the construction stage during the construction or reconstruction of multi-storey buildings is contained in the Regulations on the organization and conduct of state examination of design documentation and engineering survey results, approved by Decree of the Government of the Russian Federation dated 03/05/2007 N 145 (hereinafter referred to as Regulation N 145).

According to clause 2 of Regulation No. 145, the main criterion of the stage is the ability to put part of the facility into autonomous operation (that is, regardless of the construction or reconstruction of other parts of this capital construction facility).

That is, the signing of acts KS-2, KS-3 for construction work does not yet indicate the customer’s acceptance of the completed stage of work and the transfer of ownership and risks for the object, unless this is expressly provided for in the contract.

Accounting

Since 01/01/2009, the procedure for recording operations related to the implementation of construction contracts in the accounting records of contractors (subcontractors) is carried out on the basis of PBU 2/2008 “Accounting for construction contracts” (hereinafter referred to as PBU 2/2008).

By virtue of clause 7 of PBU 2/2008, income under the contract is recognized by the organization as income from ordinary activities on the basis of PBU 9/99 “Income of the organization” (hereinafter referred to as PBU 9/99).

In accordance with clause 12 of PBU 9/99, income (revenue) from the implementation of construction and installation works is recognized upon the simultaneous fulfillment of the following conditions:

• the construction organization has the right to receive this revenue arising from the terms of a specific contract or confirmed in another appropriate manner;
• the amount of revenue can be determined;
• there is confidence that payment will be received for the work performed;
• the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (service provided);
• the costs of performing the work can be determined.

According to clause 8 of PBU 2/2008, the amount of revenue under the contract is determined based on the cost of work at the price specified in the contract.

And by virtue of clause 17 of PBU 2/2008, revenue and expenses under a contract are recognized not at the cost of the object, but by the method (method) as soon as it is ready, if the financial result (profit or loss) of the execution of the contract as of the reporting date can be reliably determined.

In order to properly maintain tax and accounting records, organizations and entrepreneurs are required to properly document all ongoing business and other types of transactions. In particular, for the acceptance of various construction and installation works (including final payments between the contractor and the customer under concluded contracts), a standard unified form must be filled out Certificate of acceptance of completed work according to the KS-2 form. You should approach its filling out carefully, since this is a reporting document and, if executed correctly, it will help to avoid possible claims from regulatory structures.

FILES

Before moving on to the instructions for filling out the act in form KS-2, it should be noted that it allows you to accurately list the names of construction, installation and other types of work performed (housing, communal, industrial, civil construction, etc.), and also takes into account their timing and cost.

The price is indicated excluding value added tax, which, if necessary, is entered on a separate line. Various additional data are also taken into account here.

The form of the act of acceptance of completed work KS-2 is drawn up on the basis of the information entered in, which must be maintained at any construction site.

The act is drawn up in two copies, each party, after completion and acceptance of all work, receives a copy with the signature of an authorized person and the seal of the second party.

The procedure for filling out the KS-2 form

Conventionally, the KS-2 form can be divided into three parts.
The first is the title page, which includes all the basic information about the organizations whose interaction led to the conclusion of contractual relations, the carrying out of certain construction work and the signing of this act.

First part

So, first the lines relating to investor(if there is one), customer And contractor. Here you need to enter their full names, indicating their organizational and legal status (IE, LLC, CJSC, OJSC), as well as contact information: their address and telephone number. The OKPO code is written opposite each organization (can be found in the registration documents).

Below you should write name and address of the construction site, number and date of the contract, and the date of drawing up this document (act KS-2).

In this part it should be noted cost of work performed according to estimate(it is indicated in full accordance with the contract) - this amount can be entered in numbers; there is no need to decipher it in words.

Second part

The second part of the KS-2 form includes a table of eight columns, each of which will need to be filled out.

• First column– this is the serial number of the construction and installation work performed in this act.
• Second column– position number according to the pre-compiled estimate.
• Third column– name of the work. They need to be written succinctly, but with a fairly clear decoding. Each type of work must be indicated separately, without allowing combinations. Otherwise, the customer may refuse to sign this form and require the drawing up of a new act.
• Fourth column– unit price number. It is also worth giving a special explanation here: this means that construction estimates are usually compiled based on the prices of special collections of Uniform Standards and Prices. However, if the estimate for construction work is prepared at fixed prices, then this column does not need to be filled in.
• Fifth column– unit of measurement (square meters, pieces, kilograms, etc.).
• Sixth column– the number of completed works based on the final data.
• Seventh column– price per unit (indicated in rubles).
• Eighth column– cost of work performed for each indicator.

Third part

The third final part is the signatures of the interested parties. In particular, this act is signed on behalf of the contractor by the employee responsible for the execution of the work (in the “Passed” line), and on behalf of the customer either by the director of the organization or his authorized representative (in the “Accepted” line). Both parties must certify the document with a seal (with the exception of individual entrepreneurs, since entrepreneurs are not required to use a seal in their activities).

After drawing up the KS-2 act form, it is necessary to issue a certificate of the cost of the work performed - both of these primary documents should be considered only in a single bundle, since without each other they have no legal force. Both of these documents, in accordance with the rules for storing primary accounting documents, after registration and signing, must be stored for at least five years.