Standard model of the OSAGO agreement for legal entities. OSAGO insurance contract and its execution procedure OSAGO contract according to 44 fz sample

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Consider in the article competitive methods of choosing an insurance company, calculation of the NMCC, features of concluding an OSAGO contract and the amount of its security.

As practice shows, the conclusion of contracts for compulsory third party liability insurance (OSAGO) is one of the most common purchases among customers of all levels of budget financing. When purchasing a policy, an institution must be guided not only by the provisions of the legislation in the field of procurement, but also by the norms of regulation of the insurance services market.

Competitive ways to choose an insurance company

The easiest way to purchase OSAGO policies is to conclude a contract with a single supplier in accordance with paragraph 4 or 5 of part 1 of article 93 of the Federal Law of April 5, 2013 No. 44-FZ (hereinafter - Law No. 44-FZ). But at the end of the year, the limits for such purchases are usually already exhausted.

In addition, the price of the contract may significantly exceed the permitted limits of 100 thousand and 400 thousand rubles. respectively. In this case, the institution will have to conduct an auction.

First of all, the customer must choose a method for determining the insurer.

"Procurement Management (120 hours)"
The program was developed in accordance with the guidelines Ministry of Economic Development of Russia and Ministry of Education and Science of Russia and fully complies with Profstandart.

In practice, competition is most often held. This is due to the fact that earlier OSAGO tariffs were set by the Government of the Russian Federation. Institutions practically did not resort to requests for quotations and auctions for such purchases, since participants did not have the right to reduce the NMTsK (determination of the Supreme Arbitration Court of the Russian Federation of November 21, 2012 No. VAS-14998/12). At the moment, the insurer has the right to determine the amount of insurance rates independently based on the minimum and maximum values established by Bank of Russia Ordinance No. 3384-U dated September 19, 2014 (hereinafter referred to as Ordinance No. 3384-U). Such a tariff corridor allows procurement participants to use price competition methods.

Therefore, the purchase of OSAGO services using, for example, a request for quotations is fully consistent with the norms of Law No. 44-FZ.

When conducting a competition, an institution may apply the following criteria for evaluating applications:

the minimum period for the examination and assessment of damage;

the minimum period of insurance payment after the examination;

possibility of delivery of insurance policies to the address of the customer;

the possibility of applying for insurance by e-mail;

the reliability class of an insurance company according to the scale of any rating agency, etc.

How to buy car insurance? Can we purchase OSAGO services by requesting quotations or is an open tender required?

NMTsK calculation

When justifying the initial (maximum) contract price, the tariff method should be used. OSAGO tariffs are formed on the basis of a closed list of coefficients established by Ordinance No. 3384-U. The purchase price consists of the sums of insurance premiums for each vehicle of the institution. At the same time, each insurance premium must be calculated according to the formula provided for by Ordinance No. 3384-U (Appendix No. 4), taking into account the marginal (maximum) base rates of the OSAGO tariff.

Important to remember!

The NMCC for the purchase of OSAGO services must be calculated strictly using the formula from Ordinance No. 3384-U (decision of the Chelyabinsk OFAS Russia dated September 3, 2015 in case No. 559-zh / 2015).

Example

The customer purchases an OSAGO policy for a GAZ-31105 car manufactured in 2008.

Engine power - 131 liters. with. The territory of primary use of the vehicle is the city of Sevastopol.

The formula for calculating the insurance premium:

T = TB × CT × KBM × KO × KM × KS × KN × KPr,

where TB is the base rate of the insurance tariff (its maximum value);

CT is the coefficient of insurance rates depending on the territory of the primary use of this vehicle;

CBM is the coefficient of insurance rates depending on the presence or absence of insurance indemnities in the event of insured events that occurred during the period of validity of previous compulsory insurance contracts (bonus-malus coefficient);

KO - the coefficient of insurance rates, depending on the availability of information on the number of persons admitted to driving a vehicle (for legal entities, this coefficient is always equal to 1.8);

КМ – coefficient of insurance rates depending on the technical characteristics of the vehicle, in particular the engine power of a passenger car (vehicles of category “B”, “BE”);

KS - coefficient of insurance rates depending on the period of use of the vehicle;

КН - coefficient of insurance rates depending on the presence of violations of insurance rules;

Kpr - the coefficient of insurance rates, depending on the presence of a trailer to the vehicle.

So, taking the maximum base rate of the insurance rate and the coefficients from Ordinance No. 3384-U, we get the amount of the insurance premium:

3087 rub. × 0.6 × 1 × 1.8 × 1.4 × 1 × 1 × 1 = 4667.55 rubles.

Sample registration of the calculation of the NMCC

Purchase Notice

Taking into account the specifics of the calculation of the NMCC for OSAGO services, indicate in the notice of the purchase the type and brand of each vehicle, registration plate number, year of manufacture, technical inspection period, insurance period. Potential insurers will also need the vehicle identification number in order to correctly calculate the MBM (bonus-malus) ratio using an automated information system.

On a note

In the procurement documentation, indicate information about the identification numbers of vehicles (decision of the Irkutsk OFAS Russia dated August 11, 2015 in case No. 379)

When preparing documentation and notices, also pay attention to clause 1 of part 1 of article 31 of Law No. 44-FZ. This rule requires customers to set conditions on the compliance of potential counterparties with uniform requirements.

Please note that, according to Article 1 of the Federal Law of April 25, 2002 No. 40-FZ (hereinafter - Law No. 40-FZ), an insurance company must have a license. Therefore, the requirement for its presence must be written in the procurement documentation.

Up-to-date information on the availability of a license can be checked on the official website of the Bank of Russia in the section "Financial Markets" - "Supervision of Financial Market Participants" - "Insurance Business Entities" - "Registers of Insurance Business Entities".

The electronic auction was recognized as a legal way of purchasing

Despite the “tariff corridor” introduced by Direction No. 3384U for OSAGO services, many still have a question about the legality of such a purchase through an electronic auction. Indeed, as a result of trading, participants can significantly reduce the NMTsK despite the current tariff rates. But the officials of the OFAS Russia in the Sverdlovsk region considered that by choosing this method of determining the supplier, the customer acted lawfully (decision dated August 20, 2015 in case No. 1120-З). The controllers stressed that institutions can hold such tenders for the purchase of any type of service, even those not included in the special "auction" list (part 3 of article 59 of Law No. 44-FZ).

Qualified customers carefully study the draft contract. Why? Firstly, the draft contract regulates all further work with the supplier. In all claims and litigation, you will rely on the terms of the contract. Secondly, when you conclude a contract with the winner of the purchase, in the project you only change the price, conditions and information about the product: you attribute them from the application. It is impossible to make any other changes - it is illegal, so it is important to work out the contract in advance. We wrote out all the conditions of an impeccable contract and showed them with illustrative examples. See what to write in the project so as not to receive an order from the controller and work comfortably with the supplier.

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Features of the conclusion of the contract

The amount of performance security is equal to the total cost of insurance policies.

Be careful when drafting a contract. After all, when forming it, in addition to the norms of Law No. 44-FZ, it is necessary to take into account the requirements of Law No. 40-FZ. It is important to establish a list of insured events, the size of the insurance premium and insurance payments. According to the rules of Article 10 of Law No. 40-FZ, the term of the compulsory insurance contract is one year.

In addition, it makes sense to indicate in the draft contract the period for issuing and delivering policies. For example, as follows: "A properly executed insurance policy must be delivered to the Customer's address no later than three days from the date of application for the policy." Do not forget to draw up a list of vehicles as an annex to the contract.

"How to apply GOSTs when describing the procurement object?"

Konstantin Edelev, Expert of the State Order System

Write in the terms of reference not only GOST, but also indicators from the standard. If you specify only the name of the product and a reference to GOST, it will be difficult for the participant to understand which product is needed. For example, one of the customers included in the documentation a requirement that the materials must meet certain GOSTs. There were no specific indicators in the terms of reference. Controllers and courts considered this a violation. Materials according to state standards are diverse: they are divided into types, classes, brands, classifications, so the participants did not understand which product to deliver. See three more tips on the use of GOSTs, in the recommendation:
“How to describe the object of procurement in 2018”

Collateral amount

When concluding a contract for the provision of OSAGO services, the customer pays an insurance premium before receiving a policy for the corresponding vehicle. Thus, the insurer receives an advance payment.

Since the advance in this case may exceed 30 percent of the NMTsK, the contract performance security must be set in the amount of such an advance payment (part 6 of article 96 of Law No. 44-FZ).

Recall that in some situations it is the right, and not the obligation of the customer to require enforcement of the contract (parts 2, 2.1, article 96 of Law No. 44-FZ).

www.pro-goszakaz.ru

Electronic auction for the right to conclude a state contract for the provision of services for compulsory civil liability insurance of vehicle owners

Purchase No. 0373200003118000037 on the EIS

DUE DATE

WHAT BUY

Deal Explorer

Summing up protocol

The card will be added to Favorites

If the current purchase is published, it will replace the tracked future one, you will receive a notification

Have you applied for the auction?

Are you allowed to trade?

The organizer of the auction rejected your application and you do not agree with this decision?

Auction! The one who offers the most favorable terms and price wins.

Wait for the results of the auction, track the deadlines:

Are you a winner? Congratulations! Provide the Customer with the performance security and sign the contract

Strictly follow the deadlines. The ratio of working days and days off is not important:

The ratio of working days and days off is fundamental:

Benefits for Small Businesses and Socially Oriented Non-Commercial Organizations:

The security amount is up to 2% of the contract value.

Purchase payment - no more than 15 days from the date of signing the acceptance document.

It is possible to increase the contract price up to 15%, but not more than the initial price in the following cases:

If the seller is an organization of people with disabilities
If the seller is an enterprise of the penitentiary system
When selling goods / works / services from the Russian Federation, Armenia, Belarus, Kazakhstan.

Only organizations - small businesses and socially oriented non-profit organizations can take part in this purchase

A ban has been established on the sale of goods originating from foreign countries, works, services, respectively, performed, provided by foreign persons

Procurement participants are required to involve subcontractors (co-executors) from among small and medium-sized businesses in the execution of the contract

Procurement participants can only be small and medium-sized businesses

Tomsk region

On approval of a model contract for the provision of services for compulsory civil liability insurance of vehicle owners (OSAGO)

In accordance with part 7 of Article 112 of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs"

1. Approve a standard contract for the provision of services for compulsory civil liability insurance of vehicle owners (OSAGO) in accordance with the annex to this order.

3. I reserve control over the execution of this order.

Head of Department G.V. Gongina

order of the Tomsk region

dated 09.08.2017.2017 No. 12-p

Model contract for the provision of services for compulsory insurance of civil

liability of vehicle owners (OSAGO)

Project

STATE CONTRACT (CONTRACT) No. ____

for the provision of compulsory civil liability insurance services

vehicle owners (OSAGO)

Tomsk "____" ___________ 20__

On behalf of the Tomsk region, representing ___ ["State Customer" ("Employer")], hereinafter referred to as ___ "Insured", represented by __________________, acting ___ on the basis of __________, on the one hand, and ______________, being ___ "Contractor", hereinafter referred to as ___ "Insurer", represented by ______________________________, acting ___ on the basis of __________, on the other hand, together referred to as the "Parties" and each individually a "Party", on the basis of the protocol ___________________ No. __________ dated "____" _________ 201__, have concluded this [State contract, hereinafter referred to as Contract, (Contract)] about the following:

1. OBJECT OF PROCUREMENT (SUBJECT OF THE CONTRACT)

1.1. The Insurer undertakes to provide the Insured with services for compulsory insurance of civil liability of vehicle owners specified in Appendix 1 to the Contract in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners, and the Insured undertakes to pay and accept the services in the manner and on the terms specified in contract.

Procurement identification code: ____________________________.

2. PRICE OF THE CONTRACT AND PROCEDURE OF PAYMENT

2.1. The price of the contract consists of [insurance premium for a vehicle (from the amount of insurance premiums for each vehicle)], indicated (s) in Appendix 1 to the Contract, and amounts to _______ (________) rubles ___ kopecks, is not subject to value added tax on the basis of subparagraph 7 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation.

The contract price includes all costs associated with the provision of services in accordance with the terms of the Contract, including:

- the cost of providing services;

— expenses for the payment of taxes, fees and other obligatory payments;

— all unforeseen expenses that may arise during the period of the Contract in connection with its execution.

Insurance (s) premium (-and) calculated (s) By the insurer as the product of base rates and coefficients of insurance rates in accordance with the procedure for the application by insurers of insurance rates for compulsory insurance when determining the insurance premium under a compulsory insurance agreement established by the Central Bank of the Russian Federation in accordance with Article 8 of Federal Law No. 40-FZ dated April 25, 2002 "On Compulsory Insurance of Civil Liability of Vehicle Owners".

A change in insurance rates does not entail a change in the insurance premium paid by the Insured at the insurance rates in force at the time of payment, under the Contract during its validity period.

The maximum contract price set in the procurement documentation is calculated using the price formula in Appendix 2 to the Contract and amounts to _______ (________) rubles ___ kopecks.

2.2. Insurance payment (s) prizes (th) is made by the Insured at a time by transferring funds to the Insurer's settlement account specified in the Contract, on the basis of the invoice submitted by the Insurer within ______ business days (-his) days (-I) after receiving it.

Invoice for insurance (s) prizes (th) issued by the Insurer to the Policyholder within working their (-his) days her(s) from the date of receipt of the documents specified in Article 15 of the Federal Law of April 25, 2002 No. 40-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners".

2.3. On the day of fulfillment by the Insured of the obligation to pay the insurance (s) prizes (th) the day of debiting funds from the personal account of the Insured is considered.

2.4. Collection of all documents necessary for payment is carried out by the Insurer.

2.5. The currency used for settlements is the ruble of the Russian Federation.

2.6. Source of financing: _________________________ .

3. RIGHTS AND OBLIGATIONS PARTIES

3.1. The insured has the right:

3.1.1. Require the Insurer to properly fulfill obligations in accordance with the terms of the Contract.

3.1.2. Require the Insurer to submit duly executed documents.

3.1.3. Request information from the Insurer on the progress and status of fulfillment of the Insurer's obligations under the Contract.

3.1.4. Send a reasoned refusal to sign the act of acceptance of services rendered [other documents ______] according to the results of acceptance of the rendered services.

3.1.5. Use other rights established by the Contract and the legislation of the Russian Federation.

3.2. The insured is obliged:

3.2.1. Submit to the Insurer the documents specified in Article 15 of the Federal Law of April 25, 2002 No. 40-FZ "On Compulsory Civil Liability Insurance of Vehicle Owners".

3.2.2. Pay on the basis of the Insurer's invoice the insurance (s) premium (-and).

3.2.3. Accept the rendered services in the absence of comments on the quality, volume, compliance of the rendered services with the terms of the Contract.

3.2.4. Prior to the collection of the penalty (fines, penalties), follow the claim procedure for resolving the dispute (send to the Insurer a claim containing a requirement to pay the amounts of the penalty (fines, penalties) provided for by the Contract for non-performance (improper performance) by the Insurer of its obligations under the Contract).

3.2.5. Perform other duties stipulated by the Contract and the legislation of the Russian Federation.

3.3. The insurer has the right:

3.3.1. Require insurance payment (s) prizes (th).

3.3.2. Request the Insured to provide clarifications and clarifications on the provision of services under the Contract.

3.3.3. Require the Insured to fulfill the obligations stipulated by the Contract and the current legislation of the Russian Federation.

3.3.4. Use other rights established by the Contract and the legislation of the Russian Federation.

3.4. The insurer is obliged:

3.4.1. Issue an insurance policy to the Insured (s) policy (s) immediately after the insured fulfills the obligation to pay the insurance (s) prizes (th).

Transfer of insurance (s) policy (s) carried out in the following way: _________.

3.4.2. Not to provide to other persons or otherwise disclose confidential information obtained as a result of the fulfillment of obligations under the Contract.

3.4.3. At the request of the Insured, provide reliable information on the progress of fulfillment of its obligations, including on the difficulties arising in the performance of the Contract in the manner specified in clauses 11.7, 11.8 of the Contract.

3.4.4. Prior to the recovery of the penalty (fines, penalties), follow the claim procedure for resolving the dispute (send to the Insured a claim containing a requirement to pay the amounts of the penalty (fines, penalties) provided for by the Contract for non-performance (improper performance) by the Policyholder of its obligations under the Contract).

3.4.5. Perform other duties stipulated by the current legislation of the Russian Federation and the Contract.

4. PLACE AND TERMS OF PROVISION OF SERVICES, QUALITY OF SERVICES

4.1. Place of provision of services: _______________.

4.2. Terms of services: _______________.

4.3. The provision of services for compulsory insurance of civil liability of vehicle owners is carried out by the Insurer in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners.

5. PROCEDURE FOR ACCEPTANCE OF THE RENDERED SERVICES

5.1. The insured accepts the services rendered within working their (-his) days her(s) [from the date of receipt of the insurance policy (last insurance policy)].

5.2. The insurer no later than working their(s) days (day, days), must notify the Policyholder in writing of the readiness of services for delivery. The notice must also be sent by e-mail: _________________ or by fax: _____________.

5.3. To check the services rendered in terms of compliance with the terms of the Contract, the Insured conducts an examination. The examination is carried out by the Insured on its own or with the involvement of experts, expert organizations.

To conduct an examination of the services provided, experts, expert organizations have the right to request from the Insurer additional materials related to the terms of the Contract. The deadline for submission of additional materials by the Insurer is working their(s) days (day, days) from the time the request was made. If the Insurer violates the deadline for submitting additional materials, the deadline for acceptance of the services provided, provided for in clause 5.1 of the Contract, is increased by the number of days of delay.

5.4. In case of detection of deficiencies (in terms of volume, quality, other deficiencies), the Policyholder shall notify the Insurer no later than working their (-his) days her(s) from the date of discovery of the said deficiencies. A notice of identified deficiencies with an indication of the deadlines for the elimination of deficiencies shall be sent to the Insurer by telegram, mail, e-mail, fax or courier. The email address for notifications is: ______________. The fax number for sending notifications is: ________________.

5.5. Upon completion of the acceptance of services, the Insured within working their (-his) days her(s) signs the act of acceptance of the services rendered [other documents _______] or sends a reasoned refusal to sign the act of acceptance of services rendered [other documents _______]. In case of detection of non-compliance of services with the terms of the Contract, the certificate of acceptance of the services rendered [other documents __________] is not signed until the Insurer eliminates the deficiencies.

5.6. The date of fulfillment by the Insurer of the obligations stipulated by clause 1.1 of the Contract is the date of signing by the Insured of the act of acceptance of the services rendered [other documents _____] without remarks .

6. RESPONSIBILITIES OF THE PARTIES

6.1. The Parties are liable for non-fulfillment or improper fulfillment of obligations in accordance with the current legislation of the Russian Federation.

6.2. Losses incurred as a result of non-fulfillment or improper fulfillment by the Parties of obligations under the Contract shall be compensated in the amount and in the manner prescribed by the legislation of the Russian Federation.

6.3. In case of delay in fulfillment by the Insured of the obligations stipulated by the Contract, as well as in other cases of non-fulfillment or improper fulfillment by the Insured of the obligations stipulated by the Contract, the Insurer shall have the right to demand payment of penalties (fines, penalties).

The fine is accrued for each day of delay in fulfilling the obligation provided for by the Contract, starting from the day following the date of expiration of the deadline for fulfilling such obligation established by the Contract in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force on the date of payment of penalties from the amount not paid on time.

Penalties are charged for improper performance by the Insured of the obligations stipulated by the Contract, except for the delay in fulfilling the obligations stipulated by the Contract. The amount of the fine is _________ percent ov(s) of the Contract price (2.5 percent of the Contract price if the Contract price does not exceed 3 million rubles; 2 percent of the Contract price if the Contract price is from 3 million rubles to 50 million rubles; 1.5 percent of the Contract price if the Contract price is from 50 million rubles to 100 million rubles, 0.5 percent of the Contract price if the Contract price exceeds 100 million rubles), _______ (________) rubles ___ kopecks.

6.4. In case of delay in fulfillment by the Insurer of the obligations stipulated by the Contract, as well as in other cases of non-fulfillment or improper fulfillment by the Insurer of the obligations stipulated by the Contract, the Policyholder sends the Insurer a claim containing a demand for payment of penalties (fines, penalties).

The penalty is accrued for each day of delay in the performance of the obligation by the Insurer, starting from the day following the expiration of the deadline for the performance of the obligation established by the Contract until the day of the actual performance of the obligation (inclusive), and is established by the Contract in the amount determined in the manner established by the Decree of the Government of the Russian Federation dated November 25, 2013 1063 “On approval of the Rules for determining the amount of a fine accrued in case of improper performance by the customer, supplier (contractor, performer) of the obligations stipulated by the contract (except for the delay in the performance of obligations by the customer, supplier (contractor, performer), and the amount of fine charged for each day delay in fulfillment by the supplier (contractor, executor) of the obligation stipulated by the contract", but not less than one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force on the date of payment of the penalty interest from the Contract price reduced by the amount, in proportion to the volume of obligations stipulated by the Contract and actually performed by the Insurer, and is determined by the formula:

(where C is the price of the contract; B is the cost of the obligation under the contract actually fulfilled by the Insurer within the established period, determined on the basis of the document on the acceptance of goods, the results of the performance of work, the provision of services, including individual stages of the execution of contracts; C is the rate).

The size of the bet is determined by the formula:

(where Stsb is the amount of the refinancing rate set by the Central Bank of the Russian Federation on the date of penalty payment, determined taking into account the K coefficient; DP is the number of days of delay).

The coefficient K is determined by the formula:

(where DP is the number of days of delay; DK is the deadline for fulfilling the obligations under the contract (number of days).

With K equal to 0 - 50 percent, the rate is determined for each day of delay and is taken equal to 0.01 of the refinancing rate set by the Central Bank of the Russian Federation on the date of payment of the penalty.

With K equal to 50 - 100 percent, the rate is determined for each day of delay and is taken equal to 0.02 of the refinancing rate established by the Central Bank of the Russian Federation on the date of payment of the penalty.

With K equal to 100 percent or more, the rate is determined for each day of delay and is taken equal to 0.03 of the refinancing rate established by the Central Bank of the Russian Federation on the date of payment of the penalty.

Penalties are accrued for non-fulfillment or improper fulfillment of obligations by the Insurer, except for the delay in fulfillment by the Insurer of obligations stipulated by the Contract. The amount of the fine is _________ percent (-ov,-a) of the Contract price (10 percent of the Contract price if the Contract price does not exceed 3 million rubles; 5 percent of the Contract price if the Contract price is from 3 million rubles to 50 million rubles; 1 percent of the Contract price if the price of the Contract is from 50 million rubles to 100 million rubles, 0.5 percent of the price of the Contract if the price of the Contract exceeds 100 million rubles), _______ (________) rubles ___ kopecks.

6.5. The Party shall be exempted from payment of the penalty (fine, penalty interest) if it proves that the non-fulfillment or improper fulfillment of the obligation stipulated by the Contract occurred due to force majeure or through the fault of the other Party.

6.6. Payment of penalties (fines, penalties) and compensation for losses caused by improper performance of obligations does not relieve the Parties from the full performance of obligations under the Contract.

6.7. Payment of penalties (fines, penalties) is carried out on the basis of a written claim of one of the Parties.

6.8. The Policyholder shall have the right to take into account when settling with the Insurer (deduct from the Contract price) the amount in the form of a penalty (fine, penalty fee) payable by the Insurer for non-performance (improper performance) of the obligations stipulated by the Contract, unless the Insurer proves that the non-performance (improper performance) of obligations has occurred due to force majeure or the fault of the other Party.

7. DISPUTES RESOLUTION

7.1. All disputes or disagreements arising between the Parties under the Contract or in connection with it shall be resolved through negotiations in the claim procedure. The claim processing time is working their(s) days (day, day) from the date of its receipt, except for cases for which the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners provides for other terms for considering a claim.

7.2. If it is impossible to resolve disagreements through negotiations in a claim procedure, they are subject to consideration in the Arbitration Court of the Tomsk Region.

8. PROCEDURE FOR AMENDING, SUPPLEMENTING AND TERMINATION OF THE CONTRACT

8.1. By agreement of the Parties, the volume of services provided by the Contract may be increased by no more than ten percent or the volume of services provided by the Contract may be reduced by no more than ten percent.

At the same time, by agreement of the Parties, it is allowed to change, taking into account the provisions of the budgetary legislation of the Russian Federation, the price of the Contract in proportion to the additional volume of services, based on the price of a service unit established in the Contract, but not more than ten percent of the Contract price. When reducing the volume of services provided for by the Contract, the Parties to the Contract are obliged to reduce the price of the Contract based on the unit price of the service.

8.2. Termination of the Contract is allowed by agreement of the Parties, by a court decision [ , as well as in case of unilateral refusal of the Party to execute the Contract in accordance with civil law].

8.3. The Policyholder makes a decision on unilateral refusal to execute the Contract in the cases specified in Part 15 of Article 95 of the Federal Law of April 5, 2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”.

9. FORCE MAJEURE

9.1. Circumstances, the occurrence of which exempts from liability for breach of obligation, are force majeure circumstances, such as: armed conflicts, acts of terrorism, legal acts of state bodies, emergency and other emergencies, strikes, riots, if such circumstances directly affect the ability of the Party to perform corresponding obligation.

9.2. In case of non-fulfillment or partial non-fulfillment by any of the Parties of obligations under the Contract due to the occurrence of the circumstances specified in clause 9.1 of the Contract, if they directly affected the timing of the fulfillment by the Parties of their obligations, the deadline for the fulfillment of obligations is postponed in proportion to the time during which these circumstances will operate.

9.3. The Party for which it became impossible to fulfill obligations due to the above reasons must notify the other Party in writing within 5 (five) business days from the date of occurrence of such circumstances. Documents issued by the competent authorities must serve as proof of the facts specified in the notice.

9.4. Failure to notify or untimely notification of the other party in accordance with clause 9.3 of the Contract entails the loss of the right to refer to these circumstances.

10. ENFORCEMENT OF THE CONTRACT

10.1. The amount of the security for the performance of the Contract is _______ percent ov(s) the initial (maximum) price of the Contract in the amount of __________ (________) rubles.

10.2. The performance security of the Contract is provided by the Insurer in the following way: [irrevocable bank guarantee issued by the bank (deposition of funds to the account of the Insured, on which, in accordance with the legislation of the Russian Federation, operations with funds received by the Insured are recorded)].

10.3. The document confirming the provision of security for the performance of the Contract is an integral part of the Contract.

10.4. Funds from the security of performance of the Contract shall be payable to the Insured as compensation for non-performance or improper performance by the Insurer of its obligations under the Contract, including payment of a penalty (penalties, fines), for compensation of any losses to the Policyholder caused by non-performance or improper performance by the Insurer of its obligations under the Contract , as well as on the return of the insurance premium.

10.5. If the Insurer determines the method of securing the execution of the Contract “Deposit of funds to the account of the Insured, on which, in accordance with the legislation of the Russian Federation, transactions with funds received by the Insured are recorded”, the security for the execution of the Contract shall be returned by the Insured to the Insurer within working their (-his) days her(s) from the date of signing by the Parties of the act of acceptance of the services rendered [of the last act of acceptance of services rendered] [other documents _____] based on the written request of the Insurer.

10.6. If, for any reason, the performance security under the Contract has ceased to be valid, terminated or otherwise ceased to ensure the performance by the Insurer of its obligations under the Contract, the Insurer shall, within 5 (five) business days, provide the Policyholder with a new appropriate security for the performance of obligations under the Contract on the terms and in the amount specified in this section.

10.7. The Insurer has the right to provide the Insured with a Contract performance security reduced by the amount of fulfilled obligations under the Contract, in exchange for the previously provided Contract performance security. In this case, the method of ensuring the performance of the Contract may be changed.

10.8. If the Insurer determines the method of ensuring the execution of the Contract "Irrevocable bank guarantee issued by the bank", the validity period of the bank guarantee must exceed the validity period of the Contract by at least one month.

10.9. The settlements are accompanied by ______________________ and are reflected in the accounts that are opened in the specified bank.

11. OTHER TERMS

11.1. The object of compulsory insurance is property interests associated with the risk of civil liability of the owner of the vehicle (the Insured) for obligations arising from damage to life, health or property of the victims when using the vehicle in the territory of the Russian Federation.

11.2. An insured event is the onset of civil liability of the owner of the vehicle (the Insured) for causing harm to life, health or property of the victims when using the vehicle, entailing, in accordance with the Contract, the Insurer's obligation to pay insurance compensation.

11.3. The insured risk for compulsory insurance includes the occurrence of civil liability for the obligations specified in clause 11.1 of the Contract, with the exception of cases of liability arising due to:

a) causing damage when using a vehicle other than the one specified in Appendix 1 to the Contract;

b) infliction of non-pecuniary damage or the emergence of an obligation to compensate for lost profits;

c) causing harm when using vehicles during competitions, tests or training driving in specially designated areas;

d) environmental pollution;

e) damage caused by the impact of the transported cargo, if the risk of such liability is subject to compulsory insurance in accordance with the law on the relevant type of compulsory insurance;

f) causing harm to the life or health of employees in the performance of their labor duties, if this harm is subject to compensation in accordance with the law on the relevant type of compulsory insurance or compulsory social insurance;

g) obligations to compensate the employer for losses caused by causing harm to the employee;

h) causing damage by the driver to the vehicle he drives and the trailer to it, the cargo they carry, the equipment installed on them and other property;

i) causing damage when loading cargo onto a vehicle or unloading it;

j) damage or destruction of antique and other unique items, buildings and structures of historical and cultural significance, products made of precious metals and precious and semi-precious stones, cash, securities, items of a religious nature, as well as works of science, literature and art, other objects of intellectual property;

k) causing harm to life, health, property of passengers during their transportation, if this harm is subject to compensation in accordance with the legislation of the Russian Federation on compulsory insurance of the carrier's civil liability for causing harm to life, health, property of passengers.

11.4. The sum insured, within the limits of which the Insurer, upon the occurrence of each insured event (regardless of their number during the term of the Contract), undertakes to compensate the injured for the damage caused, is:

a) in terms of compensation for harm caused to the life or health of each victim, 500 thousand rubles;

b) in terms of compensation for damage caused to the property of each victim, 400 thousand rubles.

Changing the amount of the sum insured, within which the Insurer, upon the occurrence of each insured event (regardless of their number during the term of the Contract), undertakes to compensate the victims for the harm caused, entails a change in the amount of the sum insured specified in this Contract, in accordance with the legislation of the Russian Federation .

11.5. The relations of the Parties not regulated by this Contract shall be subject to the norms of the current legislation of the Russian Federation.

11.6. The contract comes into force from the date of its conclusion and terminates from the date of expiration of the last insurance policy ________________ , but not before the Parties fulfill their obligations under the Contract in full.

11.7. Document flow under the Contract is carried out in writing. For prompt notification, it is allowed to exchange documents by facsimile (telephone) communication, e-mail with mandatory forwarding (transfer) of the original document within 3 (three) working days.

11.8. The term for responding to an incoming document under the Contract may not exceed 5 (five) working days from the date of its receipt.

11.9. The contract is drawn up in accordance with the requirements of the legislation of the Russian Federation and signed by duly authorized representatives of the Parties.

11.10. During the execution of the Contract, the change of the Insurer is not allowed, except for the case if the new insurer is the successor of the Insurer under the Contract due to the reorganization of the legal entity in the form of transformation, merger or accession.

11.11. All annexes to the Contract must be drawn up in accordance with the current legislation of the Russian Federation and signed by duly authorized representatives of the Parties. All appendices, drawn up in the proper form and in accordance with the terms of the Contract, are an integral part of it.

11.12. The Insurer is obliged to provide the Policyholder with information about the change of its address no later than 2 (two) working days from the date of the corresponding change. In the event of failure to provide notice within the prescribed period, the address of the Insurer shall be the address specified in the Contract.

If the Insurer changes phone numbers, fax numbers, e-mail addresses, bank details for making settlements under the Contract, the Insurer must notify the Policyholder thereof within 24 hours from the date of the change. In case of non-submission within the established period of notice of changes in the specified information, telephone numbers, fax numbers, e-mail addresses, bank details for making settlements under the Contract will be considered the information specified in the Contract.

12. ANNEXES TO THE CONTRACT

12.1. Annexes to the Contract are its integral parts:

Annex 1 - List of vehicles.

Annex 2 - Price formula.

Annex 3 - A document confirming the provision of the performance of the Contract.

13. ADDRESSES AND DETAILS OF THE PARTIES:

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OSAGO contract is an insurance contract under which the insurance company (insurer) is obliged, upon the occurrence of an insured event (RTI), to compensate the injured (pay compensation) for damage to health, life, property. All compensation payments are made within the limits of the sum insured strictly stipulated in the contract. It is concluded on a reimbursable basis for an insurance premium.

Characteristics of the contract

the public nature of the contract means the obligation of the insurer to conclude it with each interested person,
obligatory insurance of its civil liability of each owner of the vehicle,
inadmissibility of driving an uninsured vehicle under the program. By law, the person who has acquired the ownership of the vehicle is obliged to insure it under OSAGO. The maximum term for applying to the insurance company is 10 days after registration. At the same time, the moment of driving such a vehicle is controversial.

What documents are needed to conclude an insurance contract

The OSAGO Law in paragraph 3 of Article 15 fixes the list of documents required for insurance:
application for the conclusion of an agreement in the form,
passport for an insured individual,
OGRN certificate for legal entities,
vehicle registration document - PTS, vehicle registration certificate, registration certificate, etc.,
driver's license,
diagnostic card on the compliance of the vehicle with road safety conditions.

How long is the contract

The duration of the contract is regulated by art. 10 of the OSAGO Law. As a general rule, it is 1 year. The law provides for special cases:

For foreigners transiting (in a different context - traveling) through Russia on foreign-registered cars, the OSAGO period is the entire period of stay, but not less than 5 days.

After acquiring ownership of the vehicle, the owner concludes a fixed-term OSAGO contract for no more than 20 days for travel to the place of state registration.

How to conclude an agreement online

make and model of car, year of manufacture, engine power,
age of the insured, driving experience,
MTPL insurance period in years, number of accidents annually.

After entering the information in automatic mode, the cost of the policy is calculated.

The owner can conclude the contract personally by contacting the insurance office. In this case, in agreement with the manager, the package of necessary documents is submitted in the form of scanned copies.

From July 01, 2015, it is legally possible to conclude an OSAGO electronically. It should be noted that not all insurance companies currently provide such a service. Their list can be found at http://www.autoins.ru/ru/e-Polis/rsa-members_e-Polis_resistration/index.wbp.

All licensed insurance companies are connected by the OSAGO AIS software, where the registration and accounting of OSAGO transactions and policies takes place. Therefore, the law, in addition to the provision on the provision of documents in electronic form, establishes the recognition of the electronic OSAGO policy on a par with the paper version. In fact, the presence of a paper policy is not required. Therefore, its absence among the documents when checked by traffic police officers cannot be considered a violation. It will also not be a violation to present the policy in black and white format (printed on a conventional printer).

Order of conclusion

To issue an electronic policy, the insured needs to create a personal account on the insurer's website. To do this, enter your passport details, email address and mobile phone number.

The insurer identifies the user in the FMS database, checking the validity of the passport.

If the data is correct, the user will be sent a login password to the phone, which is recommended to be changed during the initial login. This password is the key of a simple electronic signature. With the help of it, the electronic signing of documents by the insured takes place.

Application for a contract

In the personal account, the user fills out an application for the conclusion of an OSAGO agreement. In addition to the personal passport data of the owner, it is necessary to indicate information on all drivers who have the right to drive a car. About the vehicle itself -

information about: brand, model, category,
year of issue; engine power; VIN - number;
allowed weight; number of passenger seats
No. chassis and trailer, PTS and others.

In accordance with Part 4, Article 15 of the OSAGO Law, when applying for an electronic policy, it is not necessary to provide copies of a passport, a car registration document, a driver's license, a diagnostic card.

Upon completion, the form is checked in an automatic or manual format by the company manager. The manager “breaks through” the vehicle in the bases of the RSA, the traffic police and others to identify the fact of theft or search. If the data is correct, the insurer informs the user through the user's personal account about the need to pay the bill and attaches the payment details. You can pay the insurance premium for the contract both online and offline at any bank.

The electronic insurance policy is available for viewing and downloading after payment in the “documents” section of the personal account, but no later than the next business day after the payment is received on the company’s account (according to clause 1.4 of the OSAGO Rules of the Central Bank).

The rules developed by the PCA for insurance companies oblige to issue OSAGO no later than 5 days from the date of application, the recommended period is reduced to 1 day.

Both the owner and a third party, for example, the main driver, can conclude an agreement. However, only the owner has the right to receive all insurance compensation.

Cases of refusal of the insurance company to conclude an OSAGO contract

The insurer must conclude an OSAGO agreement with any person who applied. The imposition of additional services on the consumer along with OSAGO, which is so popular before seasonal increases in the price of the policy, is unacceptable. It is also unacceptable to refuse due to "force majeure" far-fetched circumstances. For example, 10 minutes before the end of the working day or due to the lack of blank forms of the OSAGO policy. For all violations of insurers, you should immediately contact the Central Bank.

The insurance company may refuse only on the basis of providing an incomplete package of documents or inconsistency of the specified information with reality.

Is it possible to make changes

It is allowed to make changes to the OSAGO policy. At the same time, the insurance premium of the insurer increases in proportion to the increase in the cost of risks that has occurred since the conclusion of the contract.
Changes are recorded in the column "Special Marks", certified by the signature of the representative of the insurance company. If the client wishes, 2 days after the request, a new policy form is issued. The old OSAGO is stored in the archive of the insurer with the new one. These amendment rules apply to both paper and electronic policies.
In addition to the policy, changes are also made to the AIS OSAGO information network, where they are immediately checked for compliance with reality.

Extension and termination of OSAGO

After a year has elapsed from the date of registration of OSAGO, you can extend the policy by concluding a new contract with the same insurance company.

Early termination of the OSAGO agreement occurs as a result of

death of an individual - the insured or the owner of the vehicle,
liquidation of the insured - legal entity,
liquidation of an insurance company;
complete destruction or loss of the insured vehicle,
revocation of an insurer's license
transfer of the vehicle to a new owner
in the event that the policyholder provided false and incomplete data when concluding the contract,
under other circumstances provided by law.

Insurance premium refund

In case of early termination, the excess insurance premium for the unused period is not transferred:

unscrupulous insurers
if the license was taken away from the insurance company or liquidated,

In all other cases, the premium is refunded for the period from the day following the termination until the date of termination of the contract. In case of death, theft or loss of the vehicle due to force majeure - from the moment these facts are established by the decision of the authorized bodies.
The money is returned to the account of the insured within 14 days after the consideration of his application by the insurer. In the event that the insurer unreasonably evades or refuses to pay cleanly on early termination, it is necessary to apply with applications to the PCA or the Central Bank.
When receiving a payment from an insurance company, it should be remembered that the balance is not calculated from the full insurance premium, but minus 23%, which go to the maintenance of the PCA and the insurer.

Vehicles (OSAGO) _____________________________.

Samara "____" _______ 20___

Hereinafter referred to as the Insurer, represented by _______________________, acting on the basis of ________, on the one hand, and _________, hereinafter referred to as the Policyholder, represented by _______________________________, acting on the basis of ________, on the other hand, hereinafter referred to jointly and each separately as the Parties, in accordance with the requirement of the Federal Law -FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as the Federal Law), on the basis of the protocol dated "____" __________ 20___ No. _____ summing up the results of an open tender, have concluded this state contract on the following:

1. Subject of the contract.

1.1. The subject of this contract is: ______________________________________________________________________________

OKPD_____________________.

1.2. The Insurer undertakes to provide services in accordance with the terms of the Contract, Terms of Reference (Appendix No. 2 to the Contract), which is an integral part of the Contract (hereinafter referred to as the services), and the Insured undertakes to accept and pay for the services rendered (the result of the services rendered) in the manner and under the conditions stipulated Contract.

The list, volume, characteristics (description), procedure for rendering, cost of services are indicated in the Terms of Reference.

2. Objects of insurance. Insurance case.

2.1. The object of compulsory insurance is property interests associated with the risk of civil liability of the owner of the vehicle for obligations arising from damage to life, health or property of the victims when using the vehicles specified in Appendix No. 1 to the Contract (hereinafter referred to as vehicles) in the territory of the Russian Federation. Federation.

2.2. An insured event is the onset of civil liability of the owner of the vehicle for causing harm to life, health or property of the victims when using the vehicle, entailing, in accordance with the policy of compulsory insurance, the obligation of the insurer to make an insurance payment.

2.3. In accordance with the Contract, damage caused as a result of:

a) force majeure or intent of the victim;

b) the impact of a nuclear explosion, radiation or radioactive contamination;

c) military operations, as well as maneuvers or other military measures;

d) civil war, riots or strikes,

e) other circumstances that exempt the insurer from the payment of insurance compensation under the compulsory insurance contract on the basis of the current legislation.

3. Price of the contract. Sum insured. Insurance premium and the procedure for its payment.

3.1. The maximum value of the Contract price (insurance fee, insurance premium) is _____ rubles _________ kopecks (________________ rubles ______ kopecks), not subject to value added tax (VAT) in accordance with paragraphs. 7, clause 3, article 149 of the Tax Code of the Russian Federation, and is defined as the sum of insurance premiums for each vehicle (hereinafter referred to as the vehicle).

Source of financing - _______________________________________________________.

The calculation of the insurance premium under this Contract for each vehicle is carried out by the Insurer based on the information provided by the Insured for each vehicle in the Terms of Reference.

The price of the Contract includes the cost of providing services, transportation costs, insurance, payment of customs duties (if any), taxes and other obligatory payments related to the execution of the contract.

3.2. The price of the Contract may be reduced without changing the volume of services provided for by the Contract, the quality of the services provided and other conditions of the Contract.

A change by the Central Bank of the Russian Federation of insurance rates during the term of the Compulsory Insurance Contract does not entail a change in the insurance premium paid by the insured according to the insurance rates in force at the time of payment.

When paying the insurance premium in installments, the amount of insurance payments is determined according to the insurance tariffs in force at the time of their payment.

When changing insurance rates during the validity period of the Contract, changing the contract price is allowed on the basis of an additional agreement to the contact without increasing the number of vehicles specified in Appendix No. 1 to this Contract.

3.3. Payment of the insurance premium is carried out in rubles of the Russian Federation and is made by the insured at a time in advance or in installments during the entire period of insurance ( insurance payments, insurance premiums) depending on the number of vehicles to be insured, within 30 days, on the basis of an invoice issued by the Insurer. The amount of the insurance premium is reflected in the insurance policy.

3.4. Payment under the Contract is carried out by bank transfer by transferring funds by the Insured to the settlement account of the Insurer specified in the Contract. The date of payment of the insurance premium is the day of transfer of funds to the settlement account of the Insurer.

3.5. The calculation of the insurance premium is made in accordance with the instructions of the Bank of Russia -U "On the maximum size of the basic rates of insurance tariffs and coefficients of insurance tariffs, requirements for the structure of insurance tariffs, as well as the procedure for their application by insurers when determining the insurance premium for compulsory insurance of civil liability of vehicle owners" .

3.6. The Insurer undertakes, for the insurance fee (insurance premium) stipulated by the Contract, upon the occurrence of an insured event provided for in the Contract, to compensate the victims for the harm caused to their life, health or property as a result of this event (to make an insurance payment) within the limits of the sum insured specified in the Contract.

3.7. The insurance payment for each insured event cannot exceed the amount of the established sum insured.

3.8. The termination of the provision of Services under this Contract is documented by the accompanying documents of the Insurer.

The Policyholder shall accept the services rendered by the Insurer for compliance with their volume and quality with the requirements established by this Contract and its annexes.

At the end of the financial year, the Parties draw up an act of reconciliation of mutual settlements.

4. Compulsory insurance policy.

4.1. The Insurer issues to the Policyholder:

a) a completed compulsory insurance policy indicating the vehicle and (or) trailer being operated;

b) a list of representatives of the Insurer in the constituent entities of the Russian Federation, containing information on the location and postal addresses of the insurer, as well as the means of communication with them and the time of their work;

c) two forms of notification of a traffic accident.

4.2. Compulsory insurance policies for vehicles are issued to the Insured upon his application as necessary, when the vehicles expire the previous insurance period and no later than the business day following the day the insurance premium is transferred to the insurer's settlement account. Delivery of insurance policies, documents for payment is carried out by the forces and means of the Insurer to the address specified by the Insured.

4.3. In case of loss of the compulsory insurance policy, the Insurer shall issue duplicate copies to the Policyholder free of charge.

4.4. The validity period of the compulsory insurance policy is 1 (one) year.

5. Duration of the Contract.

5.1. The contract is valid from the moment of its signing by the parties on ______. The expiration of the Contract does not release the Parties from fulfilling their obligations under it in full.

6. Rights and obligations of the parties.

6.1. The insured is obliged:

6.1.1. Provide the insurer with reliable information about the number of Insured vehicles, circumstances affecting the calculation of the insurance premium.

6.1.2. Control the timeliness and completeness of the transfer of funds to pay the insurance premium in the amount and terms specified in the Contract.

6.2. The insurer is obliged:

6.2.1. Ensure the confidentiality of information provided by the Insured.

6.2.2. Provide the Insured with competent explanations on the issues of this type of insurance.

6.2.3. Make insurance payment within the terms established by the Contract.

6.2.4. If a decision is made to refuse to pay the sum insured, notify the Insured about it in writing, within a period not exceeding 10 (ten) working days, with a reasoned justification for the refusal.

6.2.5. Timely submit to the Policyholder the documents and materials required in the event of an insured event, in accordance with the terms of the Contract;

6.2.6. The insurer makes an examination of the services provided for compulsory insurance of civil liability of vehicle owners on its own and means or with the involvement of an expert organization. In cases stipulated by the current legislation, the Insurer is obliged to engage an expert organization (expert) to conduct an examination of the services provided for compulsory civil liability insurance of vehicle owners.

6.2.7. The Insurer agrees to be audited by the Insured and the state financial control authorities in the part related to the performance of the Contract.

6.2.8. The insurer guarantees the quality of the services provided for compulsory civil liability insurance of the vehicle owner.

6.3. The insured has the right:

6.3.1. Unilaterally refuse to perform the Contract in accordance with the provisions of parts 8-26 of Article 95 of the Federal Law.

6.4. The insurer has the right:

6.4.1. If necessary, request information related to the insured event from law enforcement agencies, medical institutions, other enterprises, institutions and organizations that have information about the circumstances of the insured event.

6.4.2. Terminate the Contract in the manner prescribed by the Contract.

6.4.3. Refuse to pay insurance sums in cases stipulated by the Contract.

Responsibility of the parties.

7.1. Responsibility of the Insured:

7.1.1. In case of delay in fulfillment by the Insured of the obligations stipulated by the contract, the Insurer has the right to demand the payment of penalties. The penalty is accrued for each day of delay in fulfilling the obligation stipulated by the contract, starting from the day following the day of expiration of the deadline for fulfilling the obligation established by the contract. The penalty is established by the Contract in the amount of 1/300 of the refinancing rate of the Bank of Russia effective on the date of payment of penalties from the amount not paid on time

7.1.2. For non-fulfillment or improper fulfillment by the Insured of obligations under the contract, with the exception of delay in fulfilling obligations, the Insurer has the right to recover from the Insured a fine in the amount of:

a) 2.5 percent of the contract price if the contract price does not exceed 3 million rubles;

b) 2 percent of the contract price if the contract price is from 3 million rubles to 50 million rubles;

c) 1.5 percent of the contract price if the contract price is from 50 million rubles to 100 million rubles;

7.2. Responsibility of the Insurer:

7.2.1. In case of delay in fulfillment by the Insurer of the obligations stipulated by the contract, as well as in other cases of non-fulfillment or improper fulfillment by the Insurer of the obligations stipulated by the contract, the Policyholder sends the Insurer a demand for payment of penalties (fines, penalties).

Payment of penalties (fines, penalties) is carried out by the Insurer within 10 calendar days from the date of receipt of the request for payment of penalties (fines, penalties) according to the following details:

recipient -____________________;

TIN - _____________________;

Checkpoint - ___________________;

OKTMO - ____________________;

check - ________________________________;

bank - ____________________________________;

BIC - ___________________;

Income code - _______________________________;

Personal account - _________________________.

7.2.2. The penalty is accrued for each day of delay in fulfillment by the Insurer of the obligation stipulated by the contract, starting from the day following the day following the expiration of the deadline for fulfilling the obligation established by the contract, and is set at a rate of at least 1/300 of the refinancing rate of the Central Bank of the Russian Federation effective on the date of payment of the penalty from the contract price , reduced by an amount proportional to the volume of obligations stipulated by the contract and actually fulfilled by the Insurer, and is determined by the formula P = (P - B) x C (where P is the contract price; B is the cost of the obligation under the contract actually performed by the Insurer on time, determined by on the basis of a document on acceptance of the results of the provision of services (performance of work), including individual stages of the execution of contracts; C - rate).

The amount of the rate is determined by the formula (where - the amount of the refinancing rate set by the Central Bank of the Russian Federation on the date of payment of the penalty fee, determined taking into account the coefficient K; DP - the number of days of delay).

The coefficient K is determined by the formula K = DP / DK x 100% (where DP is the number of days of delay; DK is the period for fulfilling the obligations under the contract (number of days).

With K equal to 50 - 100 percent, the rate is determined for each day of delay and is taken equal to 0.02 of the refinancing rate set by the Central Bank of the Russian Federation on the date of payment of the penalty.

With K equal to 100 percent or more, the rate is determined for each day of delay and is taken equal to 0.03 of the refinancing rate set by the Central Bank of the Russian Federation on the date of payment of the penalty.

7.2.3. For improper fulfillment by the Insurer of obligations stipulated by the contract, except for the delay in fulfillment by the Insurer of obligations (including a guarantee obligation) stipulated by the contract, the Insurer shall pay the Policyholder a fine in the amount of:

a) 10 percent of the contract price if the contract price does not exceed 3 million rubles;

b) 5 percent of the contract price if the contract price is from 3 million rubles to 50 million rubles;

c) 1 percent of the contract price if the contract price is from 50 million rubles to 100 million rubles;

d) 0.5 percent of the contract price if the contract price exceeds 100 million rubles.

7.2.4. A party shall be exempted from paying a penalty (fine, penalty interest) if it proves that the non-fulfillment or improper fulfillment of an obligation stipulated by the contract occurred due to force majeure or through the fault of the other party.

7.2.5. A document issued by the relevant competent authority is sufficient evidence of the existence and duration of force majeure.

7.2.6. The Party that fails to fulfill its obligations due to force majeure circumstances is obliged to notify the other Party of this in writing within two working days after it became aware of the existence of such circumstances. Lack of notification deprives the Party that has not fulfilled its obligations of the opportunity to invoke force majeure circumstances.

7.3. Payment of penalties does not release the parties from the performance of obligations under the Contract.

Ensuring the performance of the Contract.

8.1. The amount of the security for the fulfillment of the obligations of the Contract: ____________ (___________) rubles ___ kopecks, which is ____ (____)% of the initial (maximum) price of the Contract.

8.2. The method of providing security for the performance of the obligations of the Contract: _______________________________________.

8.3. The method of ensuring the execution of the Contract is determined by the procurement participant with whom the Contract is concluded independently.

8.4. The contract is concluded only after the procurement participant, with whom the Contract is concluded, provides security for the execution of the Contract.

8.5. The execution of the Contract may be secured by the provision of a bank guarantee issued by the bank and meeting the requirements of Article 45 of the Federal Law, or by depositing funds to the account specified by the Insured, which, in accordance with the legislation of the Russian Federation, records transactions with funds received by the Insured.

In the case of providing security in the form of a bank guarantee, the term of the bank guarantee must exceed the term of the Contract by at least one month.

8.6. Depositing funds to the account specified by the Insured is carried out on the basis of the Cash Pledge Agreement concluded between the Insurer and the Insured.

8.7. Documents confirming the provision of security for the performance of the Contract in the amount provided for in clause 8.5 of the Contract, the Insurer is obliged to provide simultaneously with the direction to the Insured, signed by its side of the Contract.

8.8. If, for any reason, the performance security of the Contract ceased to be valid, expired or otherwise ceased to ensure the fulfillment by the Insurer of its obligations under the Contract, the Insurer undertakes, within 10 (ten) banking days, to provide the Policyholder with another (new) appropriate security for the performance of the Contract under the same conditions and in the same amount as specified in the tender documentation.

8.9. During the performance of the Contract, the Insurer has the right to provide the Insured with a contract performance security, reduced in proportion to the amount of fulfilled obligations under the Contract, in exchange for the previously provided performance security of the Contract. In this case, the method of ensuring the performance of the Contract may be changed.

8.10. In case of depositing funds to the current account of the Insured, the Insurer shall indicate in the payment order the type of funds and the purpose of the payment.

8.11. If the form of securing the performance of the Contract is the deposit of funds to the account specified by the Insured, the Insured undertakes to return the funds, subject to the proper fulfillment of all obligations assigned to the Insurer under the Contract, within 10 (ten) business days from the date of receipt by the Insured of the relevant written request from Insurer.

8.12. If the form of security for the performance of the Contract is a bank guarantee, then the Policyholder has the right to write off the funds from the bank account in an indisputable manner if the bank does not fulfill the requirement of the Policyholder to pay the amount under the bank guarantee within five working days.

9. The procedure for changing and terminating the Contract.

9.1. Termination of the Contract is allowed only by agreement of the parties or by a court decision or in connection with the unilateral refusal of the party to the contract from the execution of the contract in accordance with civil law.

9.2. Upon termination of the Contract by agreement of the parties, the Insurer shall return to the Insured the insurance premiums paid by him for the unexpired term of the Contract. In this case, a full mutual settlement between the Insurer and the Insured is made.

9.3. In the event of early termination of the Contract on one of the grounds provided for in paragraph three of clause 1.13, paragraph four of clause 1.14 and paragraph two of clause 1.15 of the Regulations on the rules for compulsory insurance of civil liability of vehicle owners approved by the Bank of Russia on September 19, 2014, part of the insurance premium under the Contract to the insured is not returned. In other cases, the insurer returns to the policyholder a part of the insurance premium in the amount of its share intended for making insurance payments and falling on the unexpired term of the compulsory insurance contract or the unexpired period of seasonal use of the vehicle (vehicle use period).

10. Insurance payment.

10.1. The insurer considers the application of the victim for insurance payment or direct compensation for losses and the documents provided for by the rules of compulsory insurance for an insured event within 20 calendar days, except for non-working holidays, from the date of their receipt. Within the specified period, the Insurer is obliged to draw up an act on the insured event, on the basis of it to decide on the implementation of the insurance payment to the victim, to pay the insurance payment or issue him a referral for the repair of the vehicle indicating the repair period, or send the victim a reasoned refusal to pay the insurance payment.

10.2. If the insurance payment, the denial of the insurance payment or the change in its amount depend on the results of proceedings in a criminal or civil case or a case of an administrative offense, the term of the insurance payment may be extended until the end of the said proceedings and the entry into force of the court decision.

10.3. The insurance payment is made by cash or non-cash payment and for each insured event cannot exceed the amount of the insurance amount established by the Federal Law -FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners".

14. Final provisions.

14.1. When changing postal and bank details, as well as in cases of reorganization or liquidation, the parties undertake to report the changes within 10 (ten) working days.

14.2. The actions of persons upon the occurrence of an insured event, determining the amount of insurance payment in case of harm to the life and health of the victims, determining the amount of insurance payment in case of damage to the property of the victim are determined in accordance with the Regulations on the rules for compulsory insurance of civil liability of vehicle owners, approved by the Bank of Russia on September 19, 2014.

14.3. The contract may be terminated unilaterally, by agreement of the Parties or by a court decision on the grounds provided for by civil law.

14.4. Conditions not agreed upon by the Parties in the Contract are determined by the norms of the current legislation.

14.5. The contract is concluded in two copies having equal legal force, one copy for each Party.

14.6. In 2015, it is allowed to change, by agreement of the Parties, the term of the Contract, and (or) the price of the Contract, and (or) the price of a service unit, and (or) the volume of services provided for by the Contract, the deadline for which ends in 2015, in the manner established by the Government Russian Federation. At the same time, the Insured, during the execution of the Contract, ensures the agreement with the Party under the Contract of the new terms of the Contract.

14.7. Applications that are an integral part of the Contract:

list of vehicles (Appendix);

an application for the conclusion of an agreement on compulsory insurance of civil liability of vehicle owners (Appendix).

15. Legal addresses, bank details and signatures of the parties.

Appendix

List of vehicles owned by the Insured

Vehicle brand	Engine power, l. with.	Number of places	Resolution Max. weight

Policyholder

Insurer

Appendix

to the State Contract No. ______ dated __________________

STATEMENT

FOR THE CONCLUSION OF THE CONTRACT OF COMPULSORY INSURANCE OF CIVIL LIABILITY OF VEHICLE OWNERS

1. Policyholder:

Phone fax:

I ask you to conclude a compulsory insurance contract in accordance with the Federal Law-FZ "On Compulsory Insurance of Civil Liability of Vehicle Owners".

2. Vehicles (TC): specified in Appendix No. 1 to this Application for the conclusion of an agreement (state contract) No. __________ OSAGO dated "____" _________ 2014. compulsory insurance of civil liability of vehicle owners

Vehicle owner

Make, model of vehicle

Vehicle identification number

Year of manufacture of the vehicle

Vehicle engine power (kW, hp)

Permitted maximum mass of cargo vehicles, kg

Carrying capacity of cargo vehicles, t

Number of passenger seats (for buses)

- No. Chassis (frame) of the vehicle, No. of Body (trailer) of the vehicle

Passport of the vehicle (series, number, date of issue)

State registration mark of the vehicle

Renting a vehicle

The purposes of using the vehicle are classified as "other".

3. Subdivision of the enterprise (operating vehicles):

Appendix: List of vehicles for ___ l. in ___ copies.

I confirm the accuracy of the information provided.

Representative of the insured:

___________________________________ « __" _________ 20__

All and amounts for each source of funding are indicated.

The amount of the fine is included in the contract in the form of a fixed amount calculated based on the price of the Contract at the time of the conclusion of the Contract in accordance with Decree of the Government of the Russian Federation of 01.01.2001 N 1063

When the insurance premium is paid in advance and the NMC establishes a contract in the amount of more than 50 million rubles, the enforcement of the contract is established not less than in the amount of the advance.

One of the mandatory documents that every driver in our country must have is an OSAGO insurance contract. Its conclusion is made on the basis of an application submitted by the insured to the insurance company chosen by him. At the same time, such a statement must not only contain the necessary information, but also be in accordance with the general requirements for office work.

For any driver, information about how and in what sequence the stages of concluding an insurance transaction are carried out will not be superfluous. We will tell you about all the nuances of obtaining an OSAGO policy in this article.

What is an OSAGO agreement?

To regulate compulsory insurance, they use the Federal Law No. 40 (Article 15). Here in paragraph 1 it is said that insurance (mandatory) is carried out by the car owner by drawing up a special contract for compulsory insurance.

This document indicates the vehicle (hereinafter - the vehicle), the owner of which has properly insured his civil liability.

An OSAGO insurance contract is a document confirming the obligation of an insurance company (hereinafter referred to as the insurer) to indemnify / pay compensation for damage caused to health, life or property of the injured party as a result of an accident. At the same time, the document clearly stipulates the amount within which such reimbursements will be made in a separate paragraph.

It should be noted that such an agreement is drawn up on a reimbursable basis.

OSAGO agreement: basic concepts

Among the legal signs of such contractual obligations for a motor vehicle citizen, there are:

Consensuality - events are registered that are expected to occur in the future;
2-sidedness - is always concluded between 2 parties (the insured and the insurer);
Reciprocity - is made exclusively by mutual agreement of the parties;
Payment - involves the mandatory payment of an insurance premium (payment).

This type of contract must be concluded in writing, and if this does not happen, then the document is considered null and void.

In the document, the parties to the contract are 2 persons, namely:

The insured can be both an individual and a legal entity. An individual signs the contract personally, and on the part of the legal entity - his authorized representative;
Insurer - an insurance company (always a legal entity).

By concluding a contract, the insured (car owner) pursues the goal: at the expense of the insurer, indemnify losses to 3 persons. From this we can conclude that contractual relations are concluded in the interests of third parties (their circle is unlimited and they are not directly indicated in the contract). Any person (individual/legal) can be such a third party. It depends on who and whose specific interests were harmed in an accident.

Government agencies are a special subject of the agreement, since no payments will occur without actions on their part. After all, the party injured in an accident can hope to receive compensation from the insurer only if a certificate of an accident is provided, which is compiled by the traffic police.

According to OSAGO, the object of contractual obligations is understood as the civil liability of the car owner for the harm that he caused by his actions while driving the vehicle. It is important to understand that among the risks are only such as damage to property, as well as harm to the health and life of the injured party. At the same time, moral damage is not included in the category of compensation under OSAGO. All losses associated with such damage are determined by the court, which decides the fate of the claim sent directly to the culprit of the accident.

OSAGO agreement: general procedure for registration

The insurance company has 30 days to consider the application submitted by the car owner (the basis is the Civil Code of the Russian Federation, Article 445, clause 1).

After this period, a response must be issued, which may contain one of two options:

The decision to enter into a contract;
Refusal to conclude an agreement with an indication of the reasons for such a decision.

If a decision on satisfaction is made on the application, then the insurance agent representing the company must calculate the cost of the policy, taking into account the initial information and those coefficients that are established in a particular case. In the event that the car owner intends to insure a used car, it may be necessary to conduct a visual inspection of it. Such actions are aimed at eliminating fraud, since any damage existing at the time of the conclusion of the contract is immediately entered into a special act.

After the complete preparation of the OSAGO contract, the client is obliged to familiarize himself with it and, in the absence of any questions on his part, sign it and make payment. After completing these steps, he gets his hands on:

OSAGO policy;
Forms for notification of an accident - 2 copies;
Insurance company notice, etc.

In recent years, car owners have been able to apply for a car insurance policy online. This is done on the web resources of those insurance companies that provide the population with services for issuing auto insurance policies.

The entire process of issuing such a document includes several stages, namely:

Scanning of documents included in the list of mandatory for registration of autocitizenship;
Clarification of data that may be useful for filling out a special form on the website;
Confirmation of the authenticity of the operation by means of an electronic signature;
Payment for the policy (via the Internet).

Performing all of these operations will not take much time. As a rule, the user spends 30-60 minutes to complete all actions.

How long is the contract?

A separate law on OSAGO (in Article 10) regulates. Often, this period is 1 year, but there is also a minimum period - from 3 months, which is used for car drivers who use their vehicles only in a certain period (for example, in summer for trips to the country, etc.). It should be noted that in this case the policy cost adjustment factor is applied, which in this case will be equal to 0.5. This means that an adjustment factor is applied to determine the total cost of the policy, which lowers the price.

The standard validity period of the insurance contract (1 year) has certain exceptions, which include the following situations:

The insurer is a car owner who has the citizenship of another country

Insurance here is concluded for the same period as the duration of registration of a person located on the territory of the Russian Federation along with his vehicle. can be concluded for 5 years.

The contract is temporary

Here we are talking about the validity period of the agreement, which corresponds to the period spent on driving the car (for example, from the place of purchase to the place of registration at the nearest traffic police department).

Temporary contract (due to technical inspection)

In the event that, at the request of legislative acts and other regulatory documents, it is necessary to register the vehicle in another region of the Russian Federation, then a temporary OSAGO agreement will be concluded for the car owner, which will be valid until the car passes the proper technical inspection.

There can be many reasons why you need to re-register a vehicle. Among them:

purchase and sale transactions, after which it is necessary to have time to insure the vehicle and register it within 10 days;
change of the owner of the vehicle due to the entry into inheritance rights;
changing the place of residence of the car owner with the appropriate registration of the car, etc.

Insurance contract: important conditions

By analogy with any legal document, an insurance contract contains a number of points that describe in detail all the nuances of the agreement being concluded. Among them:

The object of insurance is the vehicle that is registered in the insurance policy (it is the vehicle that is insured, not the person). To avoid any fraud, the insurance contract indicates the unique serial numbers of the car.
The list of insured events is regulated within the framework and is not subject to correction.
The price of the policy is determined by multiplying a certain base rate (regulated by law) by individual coefficients provided for each individual case, namely:

regional link,
auto power,
the number of drivers allowed to drive the vehicle, their driving experience, etc.

The amount of insurance payments is determined by the degree of damage that was caused to the health and personal property of persons affected by an accident. The upper limit of such payments is legally defined, which is:

400 000 rub. - to compensate for property damage;
RUB 500,000 - to compensate for the harm caused by a car accident to the life and health of the victim.

The procedure by which the contract is terminated ahead of schedule. It is used in the event that for some reason the insurer does not fulfill its contractual obligations, and involves a full refund to the client of the cost of the OSAGO policy.

In the event that the client has sold his car and wishes to terminate the insurance contract on his own initiative, he can expect to receive the balance of insurance premiums minus 23%, of which 20% goes to the insurance company for working with the client, and 3% is deducted from the PCA .

Documents required for concluding an agreement: a detailed list

Before starting the procedure for issuing an OSAGO policy, the driver should decide in which insurance he will do it. Then you need to collect the ones that the company requires.

Required to provide:

An application with a request to conclude an insurance contract (issued at the insurance office or independently in strict accordance with the established model);
Civil passport of the insured;
Certificate of state registration of the vehicle;
Copies of car certificates of those drivers who will be included in the policy (if you plan to issue a policy with an unlimited number of car drivers, then you do not need to provide car rights);
Technical inspection data in the diagnostic card.

The driver has the right to independently undergo a technical inspection or use the services of the service station with which the insurer cooperates. It should be noted that the insurance company does not have any rights to impose a specific service station on the car owner. Such actions are illegal and can be punished by a fine of 50,000 rubles.

In some cases, OSAGO may need the following papers:

For cars that were purchased recently and have not yet been registered - a technical equipment passport;
If the person who draws up the car insurance policy is not the owner of the vehicle - a power of attorney to drive the car;
To calculate the coefficients for accident-free driving in the event that previous policies were issued in another insurance - a certificate of KBM;
To determine discounts and bonuses for renewal - the previous OSAGO insurance contract.

How to make an application correctly?

It is not difficult to collect documents from the presented list, since each car owner must have them. Difficulties may arise with the preparation of the application. This is especially true in situations where, in order to save time, a person decides to draw it up in advance. Here you should use the tips posted on the website of the insurance company. As a rule, there is not only an application form, but also a sample of its correct filling.

It should be noted that in Russia the legislative norms are provided for all insurance organizations (the basis is Appendix 2 of the regulation of the Central Bank of the Russian Federation No. 431-P of September 19, 2014).

For these reasons, you can not waste time looking for the right form and a ready-made sample application. It is possible to simply download them on our website and, using as an example, independently make an application to the insurance company.

Download -
Download -
Download -

In the text of the application for registration of the OSAGO policy, the following columns should be filled in without errors and omissions:

FULL NAME. car owner;
FULL NAME. drivers who are allowed to drive the vehicle;
Civil passport data;
The number of the previous insurance policy.

Separately, I would like to draw the attention of car owners to the fact that when concluding a car insurance contract, it is necessary to carefully study all the documents provided by the insurance agent. This will help to avoid additional types of insurance, which are often offered by insurance employees.

On the issue of refusals to conclude OSAGO agreements, it is important to know that such a refusal is unlawful. No one can refuse the owner of the vehicle in issuing an autocitizen policy. In this case, one's own interests can be protected in any way possible.

Back in 2018, the auto third party liability insurance algorithm was significantly adjusted. Main innovations:

A citizen who has concluded an auto insurance contract has the right to terminate it within two weeks. Recall that last year, "change your mind" was allowed only for 5 days.
Companies offering OSAGO services (OKVED: 65.13, OSAGO OKPD: 65.12) are required to take into account Directives of the Central Bank of Russia dated November 14, 2016 No. 4192-U when providing named services.
In 2020, a new unified auto insurance policy form is in effect. Moreover, it is identical for paper and electronic forms. The new document has a special QR code that allows you to read additional information about the concluded contract.

It should be noted that the new auto insurance policy 2020 discloses information on the calculation of the amount of the insurance premium and the class of persons admitted to driving the vehicle.

The current year has not brought significant changes in legislation. The purchase of OSAGO under 44 Federal Laws in 2020 is carried out according to standard rules.

How to purchase OSAGO policies under 44-FZ

The purchase of auto insurance services is one of the most common types of expenses of public sector institutions. When making transactions of this nature, customers should take into account the current procurement regulations and regulations governing the Russian insurance market.

This is the easiest and most convenient way to purchase auto insurance services. The grounds for making such a transaction are enshrined in clause 5 of part 1 of Article 93 of Federal Law No. 44 of April 5, 2013.

It is not always possible to purchase OSAGO through a single supplier. For example, if the amount of the contract exceeds the maximum allowable 300,000 or 600,000 rubles (for educational, scientific institutions), then the organization should choose a competitive procurement method. Consider the allowable annual limit for purchasing from a single supplier. If the limit is exceeded, then it is unacceptable to conclude a deal.

Option 2. Competition, request for quotations or auction.

First of all, the contracting authority must decide. Valid options:

Electronic auction. The customer has no obligation to conduct an electronic auction for the purchase of an insurance policy. OSAGO service code 65.12.21.000 was not included in the auction list. But choosing a method is not prohibited, so the organization has the right to determine the supplier through an electronic auction.
Request for quotations in electronic form. This method will take much less time than an auction. Therefore, if the customer urgently needs to issue a policy, choose this option for purchasing OSAGO. The organization has the right to use the request for quotations only if the price of services does not exceed 500,000 rubles. You will also have to comply with the annual volume of purchases in this way - 10% of the state defense order and 100 million rubles. (Part 2, Article 82.1 of Law No. 44-FZ).
Open competition in electronic form. If the customer is interested not only in price indicators for the purchase of OSAGO, then it is recommended to hold an open tender. This method of procurement will allow you to select an insurance company based on quality characteristics and additional services.

Currently, the position of officials in relation to the reduction of initial prices has changed. Thus, Bank of Russia Ordinance No. 5000-U dated December 4, 2018 fixed the procedure for determining the price “corridor”. In other words, a special tariff method that allows you to determine the maximum and minimum values for the NMCC.

An example of calculating the NMCC

Initial conditions:

UAZ Patriot car category "B".
The customer uses the maximum base rate - 2911 rubles.
The regional coefficient for Moscow is 2.
There were no insurance indemnities under previous contracts, KBM, according to AIS OSAGO, was 0.5.
Engine power factor at 128 hp with. - 1.4.
Any driver is allowed to drive. The driver restriction factor is 1.87.
The period of use of the car is more than 10 months a year. The seasonal factor is 1.

The customer did not allow violations of insurance for past periods. The coefficient of violations is not applied. The use of a trailer is not provided, the coefficient is 1.

Insurance premium = 2911 × 2 × 0.5 × 1.4 × 1.87 × 1 × 1.

NMTsK = 7621 rubles.

Tax accounting for those who are on simplified taxation

Consider how to correctly reflect such expenses in tax accounting, depending on the taxation system of the institution.

Take into account the costs of the policy (USN "Income") immediately after making its payment. Moreover, in full, without distributing the cost for the entire period of validity of the insurance (clause 2, article 346.17 of the Tax Code of the Russian Federation).

Simplifiers should not keep a uniform record of similar expenses in tax accounting. Such a requirement applies only to organizations that pay income tax (clause 6, article 272 of the Tax Code of the Russian Federation).

It is possible to accept insurance costs under the simplified tax system “Income minus expenses”. Such costs are included in the composition of expenses that reduce the taxable base (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). Take into account the cost of car insurance as you pay (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

It is impossible to accept the payment of CASCO and OSAGO as part of the expenses that reduce the base for calculating the single tax! Since such insurances are recognized as voluntary and are not named in the Tax Code of the Russian Federation. Such clarifications were provided by the Ministry of Finance of the Russian Federation in Letter No. 03-11-04/2/119 of May 10, 2007.

OSAGO: income tax for institutions on OSNO

When calculating the expenses of an institution for the formation of a taxable base, take into account the costs of an auto insurance policy in proportion to the days in the reporting tax period, which is determined by Art. 285 of the Tax Code of the Russian Federation.

If an insured event occurs, the amounts received from the insurance company should be considered as non-operating income (clause 3 of article 250 of the Tax Code of the Russian Federation) and included in the declaration on a general basis.

OSAGO: VAT for institutions on OSNO

Tax on insurance: is the amount received in compensation for damages subject to VAT or not?

First of all, we determine that such amounts are not recognized as income from sales or profit from entrepreneurial activities, therefore, it is impossible to attribute the amount of damages to the base for calculating VAT. Why? An exhaustive list of insurance amounts that are included in the calculation of the tax base for VAT is named in paragraphs. 4 p. 1 art. 162 of the Tax Code of the Russian Federation. There is no compulsory insurance coverage in this list.

OSAGO with VAT or not? The answer is no. The amount received as compensation for damages from motor insurance is not subject to VAT.

OSAGO accounting: postings

We will determine the features of reflecting OSAGO insurance operations, accounting and tax accounting in 2020 in postings for state employees.


The advance payment for the insurance policy was transferred to a third-party organization
Reflected the disposal of funds from the account of a budgetary institution
The policy is received, the offset of the transferred advance payment is made
The cost of purchasing insurance is deferred
The amount of the insurance premium included in deferred expenses is reflected in current expenses

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