Under a construction contract, the contractor undertakes to build a certain object on the instructions of the customer or perform other construction work within the period established by the contract, and the customer undertakes to create the necessary conditions for the contractor to perform the work, accept their result and pay the stipulated price (clause 1, article 740 of the Civil Code of the Russian Federation) . Paragraph 1 of Art. 706 of the Civil Code of the Russian Federation, it is established that if the obligation of the contractor to perform the work provided for in the contract personally does not follow from the law or the work contract, the contractor has the right to involve other persons (subcontractors) in the performance 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, a customer who has received a notification from the contractor about the readiness for delivery of the result of work performed under the construction contract or, if provided for by the contract, of the completed stage of work, is obliged to immediately begin to accept it. At the same time, in accordance with paragraph 3 of Art. 753 of the Civil Code of the Russian Federation, the customer, who has previously accepted the result of a separate stage of work, bears the risk of the consequences of loss or damage to the result of work that occurred through no 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 application and filling out of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work, form N KS-2 "Act on acceptance of work performed" (hereinafter - form KS-2), approved by a resolution of the State Statistics Committee of Russia dated 11/11/1999 N 100, is used for acceptance by the customer of completed contract construction and installation works (CEW) for industrial, housing, civil and other purposes.

For settlements with the customer for the work performed, the unified form N KS-3 "Reference on the cost of work performed and costs" (hereinafter - form KS-3), approved by the same resolution of the State Statistics Committee of Russia, is used.

Application of the above unified forms legal entities of all forms of ownership, operating in sectors of the economy, is mandatory (Rosstat letter dated 31.05.2005 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 results of the work, provided that the work was performed properly and within the agreed time, or with the consent of the customer ahead of schedule.

Thus, the parties, when making settlements under the contract, must be guided by the procedure agreed 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 "Overview of the practice of resolving disputes under a construction contract", which states that the acts -2 confirm only the performance of intermediate work for the 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 a phased delivery of work, then the ownership of the results of construction work passes to the customer only after the customer accepts the result of the work in the amount specified in the contract (see also letters from the Ministry of Finance of Russia dated 03.20.2009 N 03-07-10 / 07, dated 05.03.2009 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 Regulation on the organization and conduct of state examination of project documentation and engineering survey results, approved by Decree of the Government of the Russian Federation of 05.03.2007 N 145 (hereinafter - Regulation N 145).

According to paragraph 2 of Regulation N 145, the main criterion for the stage is the ability to put part of the object into autonomous operation (that is, regardless of the construction or reconstruction of other parts of this capital construction object).

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

Accounting

From 01.01.2009, the procedure for accounting for contractors (subcontractors) of operations related to the execution of construction contracts is carried out on the basis of PBU 2/2008 "Accounting for construction contracts" (hereinafter - PBU 2/2008).

By virtue of clause 7 of PBU 2/2008, income under the contract is recognized by the organization as income from common species activities on the basis of PBU 9/99 "Income of the organization" (hereinafter - PBU 9/99).

In accordance with paragraph 12 of PBU 9/99, income (revenue) from the implementation of construction and installation works is recognized if the following conditions are met at a time:

• the construction organization has the right to receive this proceeds, arising from the terms of a specific contract or otherwise confirmed in an appropriate manner;
• the amount of proceeds 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 (the service has been rendered);
• the cost of performing the work can be determined.

According to paragraph 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 agreement are recognized not at the cost of the object, but by the method (method) as soon as they are ready, if the financial result (profit or loss) of the execution of the contract as of the reporting date can be reliably determined.

One of the main documents that is mandatory issued during construction and installation work is a certificate in the form KS-3. It is compiled on the basis of two documents: the contract and. At the same time, KS-2 and KS-3 always accompany each other, since one document is invalid without the other.

Help KS-3 is issued in two copies, one of which remains with the customer, the second is transferred to the contractor. A third party, if there is one (an investor or a creditor), can also receive a third copy if it expresses a desire and sends a corresponding request to any party.

FILES

Form KS-3: highlights

A certificate in the form of KS-3 is a financial document of primary accounting for taxes and accounting, therefore, its execution must take place in a strictly established manner.

The information contained in KS-3 relates to the cost of construction work performed, as well as the composition of costs by type. All data must correspond to the preliminary estimate, and also include those costs that were not taken into account in advance. The latter include:

• growth of wages for employees of the contractor and, as a result, an increase in payments to extra-budgetary funds;
• increase in the price of building raw materials and materials;
• change in the rental price of equipment and machinery used for construction work and services;
• allowances for, as well as work in the Far North;
• other unforeseen expenses that served as the basis for correcting the initially declared amounts.

Rules for registration of KS-3

Organizations do not have the right to make any changes to the standard form of KS-3, including adding or removing any lines. KS-3 is a standard and unified form.

Information about enterprises, as, in general, and all other data should be entered into it without any reductions, with the obligatory indication of the organizational and legal status (in full accordance with the registration data).

An important point is that a certificate in the form of KS-3 can be applied not only to the construction object as a whole, but also to any separate part of it. However, in this case, it is also necessary to indicate the total cost of the object.

The procedure for filling out the form KS-3

Help KS-3 has two sides: title and back.

• First of all, information about all organizations involved in the construction of the facility (customer, contractor and, if any, investor) is entered on the title page. Here you need to specify their full name and contact details - address and phone number.
• Next, enter the OKPO code in the appropriate cells (you can find it in state registration documents).
• Below is the name and location of the construction site.
• Next, enter the date and number of the contract, which served as the basis for the construction work, as well as the number of the document and the date it was filled out.
• Lastly, you should enter the reporting period during which construction work was carried out.

The second part of the KS-3 form includes a table. It includes the names of the works, as well as their cost. It states here:

• first column – serial number titles of works in this certificate;
• second column- a specific designation of the object, stage, description of work, equipment or costs. All information is entered with the selection of parts in general information on completed construction and installation works. Sometimes, if there is a will of the parties, a distinction can be made here according to the types of equipment or technology used;
• third column- code of the type of work (if any);
• fourth column- the price of work on an accrual basis;
• fifth column- the cost indicated by the contractor at the beginning of the year;
• sixth column- the cost of work performed for the reporting period.

In conclusion, the final cost of the work is calculated and this figure is entered in the "Total" line with the mandatory allocation of VAT (at the rate adopted by law at the time of the preparation of the document). The amount of work performed, including VAT, is also indicated separately.

The last thing to do in this certificate is to sign it. On the part of the customer, the form KS-3 is signed either by the director of the organization or his authorized representative, on the part of the contractor-performer, either by the manager or the employee responsible for the execution of the work. Then both parties must certify the document with a seal.

It should be remembered that the incorrect preparation of the KS-3 certificate may entail an administrative penalty, as well as a fine for the head of the organization and the accounting officer, therefore it is not recommended to deviate from the standard established by law.

In addition, we should not forget that the rules for storing primary financial documents for organizations require that this document be stored for at least five years from the date of its creation.

Formation of KS-2

To date, arbitration arbitrage practice settlement of disputes in the field of construction, when it comes to on signing or non-signing of acts of completed work KS-2, has developed unequivocally, despite that, the customers of construction work continue to associate the obligation to pay for the work performed with the fact of signing or not signing the act on the work performed KS-2 and the certificate of the cost of construction work KS-3. Being in a difficult financial situation or for other reasons not wanting to pay for the results of the work, construction customers do not sign these acts, implying that in this case they have the right to leave the work performed without payment. In this article, I would like to describe in detail the procedure for the delivery of work, more from the legal than from the technical side, the grounds and the moment of the appearance of the customer's obligation to pay for the work performed.

Refusal to sign an act of completed work by the customer - not signing acts KS-2 and / or KS-3

Very often, in practice, it becomes a real problem for contractors to hand over KS-2 and KS-3 acts after construction work has been completed:

• the customer avoids receiving acts of completed work, does not put a mark on the acts, in every possible way denies receiving them
• the customer points out the improper notification of the completion of work
• customer refers to late delivery works
• construction customer does not receive mail

Meanwhile, by virtue of articles 720 (acceptance by the customer of the work performed by the contractor) and 753 (delivery and acceptance of work) of the Civil Code of the Russian Federation, the appearance at the site for acceptance of work is the responsibility of the customer who received from the contractor a notification of the completion of work and acts on the work performed and their cost. All judicial practice of arbitration courts, including decisions of the Supreme Arbitration Court (now Supreme Court RF), is reduced to the fact that the work performed by the contractor is considered accepted by the customer in full in the absence of timely objections regarding their volume and quality. The term for submitting a refusal to sign acts and objections is usually determined by the contract and is about 3-10 days (for most construction contracts that I have worked with).

It should be noted that this period is not restrictive and beyond its limits the customer can also send objections, but the more time passes, the more skeptically the court will react to them.

Signing of the act of completed work of the CS by the contractor unilaterally

At the same time, the Law and the arbitration court do not attach imperative importance to the contractor's notification of readiness to deliver the result of the work performed under the construction contract, all attention is paid to compliance with the procedure direction of acts of work performed:

• delivery to the representative of the customer in person against signature (to the director, authorized by a power of attorney or an agreement to a representative, a full-time employee of the organization);
• sending documents by registered mail to the customer's legal address specified in the contract. Contrary to the generally accepted opinion of the participants in the construction relationship, the courts prefer this particular method of transmitting correspondence. It should be borne in mind that ensuring that the contractor receives the documents sent to the customer is not the responsibility of the first, that is, the customer's reference to the fact that he did not receive the documents sent to his official addresses will be untenable.

Having fulfilled the specified requirement of the contract and the Law, the contractor relieves himself of his obligations and receives the right to demand payment for the work performed in accordance with the provisions of the contract.

Violation of the deadline for the completion, delivery of work may be the basis for the accrual of a contractual penalty, but cannot be the reason for refusal to accept or pay for the work performed.

The absence of a response from the customer within the time specified by the contract is the acceptance of work. Construction litigation lawyers also call this "acceptance by silence." From this moment (as no reasoned refusal to accept the work performed was received within the specified time), the work is considered accepted by the customer to the extent indicated by the contractor in the acceptance certificates.

The conclusion of a building contract has a secondary role in such a case. When the contract is not concluded, the contractor should prove the need for the work and the value of their result for the customer. In itself, the failure to sign a work contract is also not a reason for non-payment for the work performed by the contractor.

Thus, we come to the second significant point, also provided for in paragraph 2, paragraph 4 of Art. 753 of the Civil Code of the Russian Federation, unilateral acceptance certificate is valid and payable until the customer proves the validity of the refusal of his
signing. From what has been written, it can be seen that the Law presumes the proper quality of work in the case of unsigned “silence” acts of work performed, and the courts fully support this legal position.

There is still a huge number of nuances and details of construction litigation, because. The construction contracting industry is perhaps one of the largest and most diverse industries I have ever worked with. But each arbitrator, first of all, will find out exactly those issues that I considered in this article, and it can be argued with a high probability that the decision will be motivated mainly by these arguments.

REGISTRATION OF PRIMARY DOCUMENTS WHEN PERFORMING CONSTRUCTION AND ASSEMBLY WORKS

The forms of acceptance certificates for completed construction and installation works were approved a long time ago. But life does not stand still. Therefore, Rosstat issued a Letter in which it clarified certain issues related to their completion.

The unified forms of acceptance certificates for completed construction and installation works (CEW), which are currently used, appeared back in 1999. These forms and the Procedure for filling them out were established by the Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 “Unified forms of primary accounting documentation for accounting works in capital construction and repair and construction works.

Additional clarifications on the procedure for applying these forms are contained in the Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381 “On the procedure for applying and filling out unified forms of primary accounting documentation No. KS-2, KS-3 and KS-11”.

In this article, we will talk about the general rules for filling out forms No. KS-6, KS-6a, KS-2, KS-3 and KS-11 and the latest clarifications given in the said Letter of Rosstat No. 01-02-9 / 381. The presented material will be useful to both performers and customers.

Content

Journals of accounting for work performed (forms No. KS-6 and KS-6a)

The price of a construction contract consists of the actual costs of the contractor, which are formed in the process of building the facility, and the amount of remuneration due to him for the performance of construction work (clause 2, article 709 of the Civil Code of the Russian Federation). The price of the work can be contractual or open.

The contract price is determined by the contract price of the construction object. The open price is the sum of the accepted costs, estimated at current prices, and the contractor's profit agreed in the construction contract.

All costs associated with the construction of the facility are entered in the Journal of accounting for work performed (form No. KS-6a). It is carried out by the contractor separately for each construction object on the basis of uniform norms and prices for each structural element or type of work.

Then, on its basis, the General log of work performed is filled out (form No. KS-6).

General journal No. KS-6 is maintained throughout the entire period of work. Title page The general log of work performed is filled out before the start of construction by the general contracting construction organization with the participation design organization and customer. Upon commissioning of a completed construction facility

The general log of work performed is presented to the working commission and, after acceptance of the object, is transferred to the customer or the operating organization for permanent storage.

The general journal of work performed must be numbered, laced, signed by the head and chief accountant, and also sealed with the seal of the organization.

The log book for the work performed (form No. KS-6a) is the main primary document that reflects the sequence, deadlines and conditions for the production of construction and installation works.

Accounting for the work performed is kept by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. At the same time, the customer not only accepts the work performed, but can also control the process of order execution. This journal is used to record the work performed and is a cumulative document, on the basis of which an Acceptance Certificate for the work performed in the form No. KS-2 and a Certificate of cost of work performed and costs in the form No. KS-3 are drawn up.

In the Journal of accounting for work performed (form No. KS-6a), all work is distributed by month and the total amount for each type of work for the year is given, as well as the total cost of work for the year.

Acceptance certificates

Acts of acceptance of work performed are used to formalize business transactions in new construction, overhaul, reconstruction and modernization of various facilities. According to them, accounting of revenue, expenses for construction and installation work and their write-off, determination of the cost of fixed assets, etc. are maintained.

Acceptance-delivery of the work performed is made out by the following primary documents:

Certificate of acceptance of work performed in the form No. KS-2;

Certificate of cost of work performed and costs in the form No. KS-3;

The act of acceptance of the completed construction object in the form No. KS-11;

The act of acceptance of the completed construction object by the acceptance committee in the form No. KS-14.

All these documents have different purposes. Acceptance certificates for completed work are drawn up on the basis of data from the logs of completed work (forms No. KS-6 and KS-6a).

The unified forms approved by the above-mentioned Decree of the Goskomstat of Russia No. 100 are used by legal entities of all organizational and legal forms and forms of ownership.

In accordance with Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" all business transactions conducted by the organization should be drawn up by primary documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are compiled in the form contained in the albums of unified forms of primary accounting documentation.

The organization may add additional details to these unified forms, but it is not allowed to remove any details from the unified forms.

All changes made to the forms must be reflected in accounting policy organizations.

For the convenience of placing and processing information, it is also allowed to include additional lines and loose sheets in the form.

Note! Unified forms must be completed in rubles. This procedure is also applied when the cost of work is determined in conventional units in the contract.

The Letter of Rosstat No. 01-02-9 / 381 states that conditional monetary units in unified forms of primary accounting documentation for construction (No. KS-2, KS-3, KS-11) cannot be used on the basis of clause 1 of Art. 8 of the Federal Law of November 21, 1998 No. 129-FZ "On Accounting".

Form No. KS-2

Form No. KS-2 "Act on the acceptance of completed work" is used for the acceptance of completed contract construction and installation works for industrial, residential, civil and other purposes, when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims against them.

The act is drawn up on the basis of the data of the Journal of accounting for work performed (form No. KS-6a) and is signed by authorized representatives of the parties (the work foreman and the customer (general contractor)).

The number of copies of the act is determined by the needs of the customer, contractor and other interested parties.

The procedure and terms for acceptance of objects and signing of acts of completed work are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract provides that construction is carried out in several stages) or after completion of all construction and installation works.

On the basis of acts in the form No. KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act.

Delivery to the customer (acceptance from the subcontractor) of the work performed without drawing up form No. KS-2 is unacceptable.

The absence of an act that is necessary to record the income (expenses) of the organization can be considered as a gross violation of the rules for accounting for income, expenses or objects of taxation (Article 120 of the Tax Code of the Russian Federation) and entails a fine of 5,000 rubles.

For the absence or improper storage of primary accounting documents, administrative liability may arise under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. This violation entails the imposition of an administrative fine on guilty officials in the amount of 20 to 30 times the minimum wage.

The act in form No. KS-2 reflects the list and scope of work performed by the contractor during the reporting period, both on its own and by subcontractors. The reporting period is determined in the contract. For example, it may be written in the contract that the contractor monthly sends to the customer, together with an invoice for payment, an Acceptance Certificate for the work performed in the form No. KS-2. This document confirms the acceptance by the customer of those works and at the cost that were determined by the estimate. Based on the estimate, the prices of the construction contract were established.

In practice, form No. KS-2 is used not only as a document confirming the acceptance of work by the customer. This form can be used as a breakdown of the scope of work performed by the contractor in order to determine the cost of work performed in this reporting period. Then it will be settled with the contractor in accordance with the contract.

The total cost of construction and installation works under the contract is determined on the basis of design estimates. The estimated pricing system is based on determining the base cost, taking into account the applied coefficients (indices) for recalculating the estimated cost (approved by the relevant executive authorities). These estimated cost conversion factors may change each month (or quarter).

In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in that month. Then form No. KS-2 is compiled monthly, even if the delivery of work performed is not performed. It is necessary to define in the contract exactly such purpose of the monthly signing of the form No. KS-2 and indicate that the fact of the monthly signing of this act does not indicate the acceptance of work by the customer, but is intended only to determine the cost of the work performed by the contractor.

In addition, it is necessary to determine in the contract what document the actual acceptance of the results of work by the customer will be formalized, for example, an act in the form No. KS-11. Under such conditions, an act in the form No. KS-2 will not be a document on the basis of which the accountant of the contracting organization is obliged to reflect in the accounting records the proceeds from the sale of work performed.

If the work contracts provide that the obligation to provide construction materials is assigned to the contractor, then the materials used by the contractor are taken into account and entered into the act at actual cost.

Materials for construction can be purchased by the customer himself. Ownership of the customer's materials may be transferred to the contractor upon transfer of materials on a reimbursable basis. In this case, the materials are included by the contractor in the cost of work performed and costs. The transfer of materials on a reimbursable basis is carried out either in accordance with the terms of the construction contract, or by concluding a separate contract for the supply of materials, which must indicate the procedure for payment for the supplied materials.

The contract for the performance of work may contain a condition that the cost of construction and installation works assigned to the contractor is determined at an agreed fixed price and payments for work performed and costs are made within the specified fixed contract price.

For such cases, Rosstat in Letter No. 01-02-9/381 explained how to fill out Form No. KS-2.

For this, the details relating to unit prices in the form No. KS-2 (columns 4 “Unit price number” and 7 “unit price, rub.”) are not indicated and a dash is put in them.

All other columns: 3 "Name of work", 5 "Unit of measurement", 6 "quantity" and 8 "cost, rub." - must be completed. At the same time, in column 6 it is impossible to indicate the percentage of work performed.

Example. The customer - OOO "Fold" carries out the reconstruction and redevelopment of its office building at its own expense. Construction and installation works are carried out by the contractor Stroyinvest LLC. The total cost of work (excluding VAT) is 1,000,000 rubles. Works are being carried out during August 2005. Mutual settlements are carried out at fixed contractual prices. The contractor purchases materials for construction and installation work from third-party organizations. When accepting the work performed, the customer and the contractor draw up and sign an act in the form No. KS-2.

In sec. 1 of the act, column 3 presents the types of work that were performed during the reconstruction and redevelopment of the office of Fold LLC. Columns 5 and 6 reflect the units of measurement of work and their quantity, and column 8 - the cost of each type of work. Then, a summary is made of Sec. 1.

In sec. 2 of the act provides materials purchased by the contractor and used to carry out the work specified in section. 1. Then the total cost of materials and the cost of construction and installation works are determined in column 8.

The act is signed by the responsible persons of the customer (“Accepted ...”) and the contractor (“Passed ...”).

A fragment of the completed act is presented below.

Unified form No. KS-2

					Code
	OKUD form				0322005
Investor			according to OKPO		495678192
Customer (general contractor)	Fold LLC, Moscow. st. Zamorenova, 34, tel. 253-45-67		according to OKPO		495678192
Contractor (Subcontractor)	Stroyinvest LLC, Moscow, st. Novikova, 34, tel. 194-34-23		according to OKPO
	(organization, address, phone, fax)
Construction
	(name, address)
An object
	(Name)
	Type of activity according to OKDP
	Contract (contract)		number		789
			date		29	07	2005
	Type of operation

Document Number	Date of preparation		Reporting period
			With	By
45	31.08.2005		01.08.2005	31.08.2005

ACCEPTANCE ACT OF COMPLETED WORKS

Estimated (contractual) cost in accordance with the contract (subcontract) 1 000 000 rub.

Number			Name of works			Unit price number	Unit	Completed work
in order	positions on the estimate							quantity	price per unit, rub.	Cost, rub.
			1. Reconstruction and redevelopment of the building
			…
	11-21		Demolition of partitions				sq. m			1 500,00
	103-110		Device openings under the door				sq. m			5 000,00
	135		Brickwork in 1 brick				cube m			25 000,00
	147-176		Installation of plasterboard partitions				sq. m			9 000,00
			…							…
			Section 1 Total							300 000,00
			With overhead 2.5							750 000,00
			2. Materials
			Brick KR PageM100 Yves (30 t)				PC.	8640	4,08	35 351,20
			Drywall (1200×2500×12.5)				sheet		44,92	1 347,60
			…							…
			Section 2 total							250 000,00
							Total			1 000 000,00

Passed	Chief Engineer of LLC "Stroyinvest"		Ivanov		Ivanov T.P.
M.P.	(job title)	(signature)		(full name)
accepted	Director of FOLD LLC		Petrov		Petrov V.A.
M.P.	(job title)	(signature)		(full name)

Form No. KS-3

On the basis of form No. KS-2, a Certificate of the cost of work performed and costs in form No. KS-3 is filled out. It is compiled for the construction and installation work performed in the reporting period, the overhaul of buildings and structures, other contract work and is submitted by the subcontractor to the general contractor, the general contractor to the customer (developer).

The certificate is drawn up, as a rule, in two copies. One copy - for the contractor, the second - for the customer (developer, general contractor).

The reference is submitted to the financing bank and investor only upon their request.

The work performed and the costs in the Certificate are reflected based on the contractual value.

Building contracts may provide different order settlements between the parties. The customer can make settlements with the contractor either in the form of advance payments, or for the stages of the accepted work, or under the contract as a whole. For example, the contract may indicate that payment for work is made monthly for the volumes actually performed on the basis of the Acceptance Certificate for the work performed in the form No. KS-2 and the Certificate in the form No. KS-3 with a breakdown of the physical volumes submitted by the contractor to the customer within, for example, five working days after the signing by the customer of the specified documents, with an advance payment offset in proportion to the work performed.

Filling out the Certificate in the form No. KS-3, the contractor transfers to it the final data from the form No. KS-2.

In column 4 of form No. KS-3, the cost of work and costs is indicated on an accrual basis from the beginning of the work, including the reporting period.

In column 5, the cost of work and costs 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 are given as a whole for the construction site, with the allocation of data for each object included in its composition (start-up complex, stage).

The cost of the work performed (forms No. KS-2, KS-3) includes the costs provided for by the estimate, as well as other costs that are not included in unit prices for construction work and price tags for installation work, for example, an increase in the cost of materials, wages , tariffs, expenses for the operation of machines and mechanisms, additional costs for the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in areas equivalent to it, changes in the conditions for organizing construction, etc. d.

At the request of the customer or investor, the Certificate provides data on the types of equipment related to the construction site, the installation of which was started in the reporting period.

Column 2 indicates the name and model of the equipment.

In columns 4 - 6 - data on the installation work performed.

The line "Total" reflects the total amount of work and costs excluding VAT. A separate line indicates the amount of VAT. The line "Total" indicates the cost of work performed and costs, including VAT.

Payment for the work performed by the contractor, in accordance with Art. 746 of the Civil Code of the Russian Federation, is produced by the customer in the amount provided for by the estimate, on time and in the manner established by law or a building contract.

The estimated (contractual) cost of the work performed, their name and volume are indicated in the acts according to the forms No. KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms available - No. KS-2 and KS-3.

Usually, first, the customer accepts the work, draws up an Acceptance Certificate for the work performed in the form No. KS-2, and then, on the basis of this act, a Certificate of the cost of work performed and costs in the form No. KS-3 is signed, confirming the customer's debt for the amount of work performed by the contractor and accepted .

Then the customer is obliged to make settlements with the contractor. Settlements with the customer will coincide in time with the acceptance of work and with the reflection by the contractor of the proceeds from the sale in the accounting.

But in practice this is not always the case. The presence of only a Certificate in the form No. KS-3 does not mean that the acceptance of work by the customer has taken place and that the proceeds should be reflected in the accounting. The presence of a Certificate in the form No. KS-3 does not at all imply an unconditional settlement of the customer with the contractor on the basis of the signed Certificate, if this is not provided for by the terms of the contract.

If the contract does not provide for a monthly settlement between the customer and the contractor, then the Certificate for the calendar month signed by the parties for the amount of work performed in that month is not a basis for requiring the customer to pay their cost. In this case, the monthly signed Certificate will be just a cumulative document, which is presented for payment to the customer for the billing period specified in the contract.

Thus, the forms No. KS-2 and KS-3 filled in accordance with the established procedure will be the basis for reflecting in the accounting records of the contractor income from the sale of completed construction work only if it is written in the construction contract that these documents confirm the fact of acceptance by the customer volumes of construction and installation works performed by the contractor.

A fragment of the completed form No. KS-3 for the conditions of the example considered above is given below.

Unified form No. KS-3

			Code
	OKUD form		0322001
Investor	Fold LLC, Moscow, st. Zamorenova, 34, tel. 253-45-67	according to OKPO	495678192
	(organization, address, phone, fax)
Customer (general contractor)	Fold LLC, Moscow, st. Zamorenova, 34, tel. 253-45-67	according to OKPO	495678192
	(organization, address, phone, fax)
Contractor (Subcontractor)	Stroyinvest LLC, Moscow, st. Novikova, 34, tel. 194-34-23	according to OKPO
	(organization, address, phone, fax)
Construction	Moscow, st. Zamorenova, 34, tel. 253-45-67
	(name, address)
An object	office building at the address Moscow, st. Zamorenova, 34
	(Name)
	Type of activity according to OKDP
	Contract (contract)	number	789
		date	29		Reporting period
	With	By
45	31.08.2005	Price	work performed and costs, rub.
from the start of work	year to date	including for the reporting period
1	2	3	4	5	6
1	Total work and costs included in the cost of work		1 000 000,00	1 000 000,00	1 000 000,00
	including:
1	Dismantling of building structures		100 000,00	100 000,00	100 000,00
2	Installation of wall panels		200 000,00	200 000,00	200 000,00
…	…		…	…	…
10	Cost of materials		250 000,00	250 000,00	250 000,00
				Total	1 000 000,00
				VAT amount	180 000,00
		Ivanov		Ivanov T.P.
M.P.	(job title)	(signature)		(full name)
Contractor (Subcontractor)	Director of FOLD LLC		Petrov		Petrov V.A.
M.P.	(job title)	(signature)		(full name)

Form No. KS-11

Forms No. KS-11 and KS-14 certainly indicate that the scope of work performed by the contractor under the contract was accepted by the customer.

These acts are intended to formalize the acceptance of the completed construction object as a whole, and not its individual parts or stages, except when the stages themselves are separate construction objects.

Here we will mainly talk about Form No. KS-11.

The act in the form No. KS-11 is used as a document of acceptance of a completed construction of an industrial and residential facility of all forms of ownership (buildings, structures, their stages, launch complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

This act is drawn up, as a rule, in two copies and signed by representatives of the work contractor (general contractor) and the customer or another person authorized by the investor, one copy each for the work contractor (general contractor) and the customer.

The acceptance is executed by the customer based on the results of his surveys, inspections, control tests and measurements, documents of the work contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities.

Form No. KS-11 was developed during the period of validity of the Temporary Regulations for the Acceptance of Completed Construction Facilities, introduced by the Letter of the Gosstroy of Russia dated 07/09/1993 No. BE-19-11 / 13, which provided for the acceptance of objects based on the submission of a list of special documentation. However, at present, the Temporary Regulations have been canceled by the Letter of the Gosstroy of Russia of October 31, 2001 No. SK-5969 / 9.

The current procedure for the application of existing normative documents for the acceptance into operation of completed construction facilities is set out in the Letter of the Gosstroy of Russia dated 05.11.2001 No. LB-6062/9, and the Goskomstat of Russia has not canceled the unified form No. KS-11. Therefore, in Form No. KS-11, after the words “guided by the Temporary Regulations for the Acceptance of Completed Construction Facilities”, it is recommended to add the word “(cancelled)”. In addition, this requisite should also be supplemented with a reference to the territorial building codes (SNiP 10-01-94, 3.01.04-87, etc.), given in the Letter of the Gosstroy of Russia dated 05.11.2001 No. LB-6062/9, on the basis of which the object is being accepted (Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381).

E. Kapkova

The company conducts repair work with the involvement of contractors. After the completion of the work performed, the primary documents KS-2 "Act on the acceptance of work performed" and KS-3 "Information on the cost of work performed and costs" are drawn up. The act of work performed (f.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 costs (f.KS-3), is signed on behalf of the customer of the enterprise by the director for capital construction and renovation. Is this legal in terms of design? 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. At the same time, 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 that formalize transactions with in cash, is regulated, in particular, by Bank of Russia Ordinance No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012. This is stated in the letter of the Ministry of Finance of Russia dated December 4, 2012 No. ПЗ-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 without fail . *

Sergei Razgulin,
Acting 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 Form No. KS-2 is signed by the Chief Engineer. Is the chief engineer's signature valid?

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 signature of the chief engineer 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 entitled to sign primary accounting documents is approved by the head in agreement with the chief accountant * (clause 3, article 9 of the Federal Law of November 21, 1996 No. 129-FZ).

Answered by N.O. YAROSHENKO,
tax consultant
URNAL "ACCOUNTING IN CONSTRUCTION", No. 2, FEBRUARY 2008

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

"ACT
ON ACCEPTANCE OF COMPLETED WORKS
(Form No. KS-2)

It is used for acceptance of completed contract construction and installation works for industrial, residential, civil and other purposes. The act is drawn up on the basis of the data of the Journal of accounting for 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 * (the work foreman and the customer (general contractor)).

On the basis of the data of the Certificate of acceptance of work performed, a Certificate of the cost of work performed and costs (form No. KS-3) is filled out.

REFERENCE
ON THE COST OF THE PERFORMED WORKS AND COSTS
(Form No. KS-3)

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

Investor's certificate is provided only upon their request.

The work performed and the costs in the Certificate are reflected based on the contractual value.

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

The cost of work performed and costs includes the cost of construction and installation work provided for in the estimate, as well as other costs that are not included in unit prices for construction work and price tags for installation work (increase in the cost of materials, wages, tariffs, expenses for the operation of machines and mechanisms, additional costs for the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and equivalent areas, changes in the conditions for organizing construction, etc.).

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

In column 5, the cost of work and costs 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 are given as a whole for the construction site, with the allocation of 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 site (start-up complex, stage), the installation of which was started 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 line "Total" reflects the total amount of work and costs excluding VAT.

A separate line indicates the amount of VAT.

The line "Total" indicates the cost of work performed and costs, including VAT.

Sincerely,
Chekalova Natalia, expert of BSS "Systems Chief Accountant".

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