The government of Moscow
DEPARTMENT OF INFORMATION TECHNOLOGIES OF THE CITY OF MOSCOW
ORDER
On approval of the standard form of the contract for the placement of a base station for mobile radiotelephone communications
In accordance with paragraph 3 of the Decree of the Government of Moscow dated November 29, 2012 N 752-RP "On approval of the List of state-owned objects of the city of Moscow for the priority placement of mobile radiotelephone communications", in order to use a uniform approach to regulating legal relations arising from the placement of base station equipment mobile radiotelephone communications at state-owned objects of the city of Moscow:
1. To approve as a methodological recommendation for the right holders of objects of city property of the city of Moscow, including those included in the List of objects of state property of the city of Moscow for the priority placement of equipment for base stations of mobile radiotelephone communications (approved by the order of the Department information technologies of the city of Moscow dated August 19, 2013 N 64-16-323 / 13), the recommended form of the contract for the placement of a base station for mobile radiotelephone communications in accordance with the appendix to this order.
2. Head of the Communications Department Samarin A.V. ensure the placement of this order on the official website of the Department of Information Technologies of the city of Moscow.
3. To impose control over the implementation of this order on the Deputy Head of the Department of Information Technologies of the City of Moscow Gorbatko A.V.
Head of department
A.V. Ermolaev
Application. Contract for placement of base station equipment for mobile radiotelephone communication
Application
to the Department
information technologies of the city of Moscow
dated December 2, 2015 N 64-16-473 / 15
Agreement for the placement of base station equipment for mobile radiotelephone communications N _______________
"___" _____________ 201__ |
Hereinafter referred to as the "Lessor", represented by ___________________, acting on the basis of _______________, on the one hand, and ___________________, hereinafter referred to as the "Lessee", represented by ____________________, acting on the basis of _______________, on the other hand, hereinafter collectively referred to as the "Parties" have concluded this Agreement as follows:
1. The Subject of the Agreement
1.1. The Landlord undertakes to provide the Tenant with temporary possession and use of _____________ (room/part of the roof/part of the wall, etc.) an area of ___ sq.m in the building located at: ______________ (hereinafter referred to as the Area) in order to accommodate the equipment of the mobile radiotelephone base station (hereinafter - communications equipment) in accordance with the Scheme of location of communications equipment (Appendix No. 1), and the Lessee undertakes to pay the rent in the manner and within the time limits established by this Agreement.
1.2. Prior to the submission to the Lessor of a certificate of registration of a radio electronic device and a sanitary and epidemiological conclusion for the operation of a transmitting radio engineering facility, the operation of a mobile radiotelephone base station is not allowed.
1.3. The area belongs to the Landlord on the right ________________ (indicate the type of right on which the area transferred for use belongs to the Rightholder), which is confirmed by _______________ (the details of the document confirming this right are indicated).
2. Term of the Agreement
2.1. This Agreement shall enter into force from the date of its signing by the Parties and shall be valid until ______________ year.
2.2. If none of the Parties, 3 (three) months before the expiration of the Agreement, notifies the other Party in writing of the refusal to renew (prolong) it for a new term and, accordingly, terminate the Agreement by its validity period, then the Agreement shall be deemed renewed for a new term for the same conditions.
2.3. The tenant has a priority over other persons the right to conclude a contract for a new term.
3. Procedure and conditions for settlements
3.1. Settlements between the Parties are carried out on a monthly basis on the basis of the Certificate of Services Rendered. On a monthly basis, up to the 5th (fifth) day of the month following the Reporting Period, the Lessor shall provide the Lessee with an Act of Services Rendered and an invoice.
The Reporting Period is understood as the calendar month in which the ownership and use of the Area was carried out.
3.2. The price of this Agreement is calculated in accordance with the procedure established by Decree of the Government of Moscow of December 25, 2012 N 809-PP "On the main directions of the rental policy for the provision of non-residential premises located in the property treasury of the city of Moscow" and amounts to _______ rubles per month, including VAT (18% ).
3.2.1. The price of the Agreement includes compensation for the Lessor's expenses in connection with the provision of the Lessee:
- the possibility of carrying out design and construction and installation works in the premises (including the structural elements of the building, the roof) necessary for connecting communication equipment;
- the possibility of connecting the Lessee's Equipment to the power supply network and its uninterrupted operation;
- coordination of working documentation and working draft for the Lessee to carry out the necessary work;
- unhindered access to communication equipment installed in the building, to all elements of internal cable wiring, including floor crossing cabinets and embedded devices for external communication cables in order to lay a fiber-optic cable for the operation of communication equipment;
- interaction with internal divisions of fire safety and regime control of communication equipment;
- necessary utilities and maintenance services, including cleaning of the premises, fire alarms, as well as all other payments that may be made in relation to the provided Area (except for electricity).
3.3. In addition, the Tenant pays for the electricity actually consumed by him in the Reporting Period, the cost of which is calculated based on the readings of metering devices installed by the Tenant at his own expense, and the tariffs of the electricity supplier.
3.3.1. In the case of concluding an agreement with an energy supply organization directly, the Tenant independently pays for the electricity consumed by him in accordance with the energy supply agreement, of which he notifies the Landlord in writing no later than 5 working days from the date of signing the relevant agreement with the energy supply organization, attaching a copy of such an agreement.
3.4. The fee under the Agreement begins to accrue from the date of placement of communication equipment in the place agreed by the Parties, which is confirmed by the signing by the Parties of the Act of acceptance and transfer of the Area.
3.5. The Lessee pays the Fee under the Agreement on a monthly basis during the first 10 (ten) banking days of the billing month.
3.5. The Tenant pays the Fee under the Agreement in a cashless manner to the current account specified in clause 9 of the Agreement.
3.6. In case of impossibility of performance due to the fault of the Lessee, payment for the Reporting period is made by the Lessee in full.
3.7. Changes in the amount of the Fee under the Agreement may be carried out with the written consent of the Parties, except for the case provided for in paragraph 3.7.1 of this Agreement.
3.7.1. The amount of the Fee under the Agreement may be changed by the Lessor unilaterally by sending the Lessee a prior (30 days) written notice of a change in the fee under the Agreement in the event of a change in the lease policy of the Moscow Government in relation to non-residential premises located in the property treasury of the city of Moscow and a corresponding change in regulatory legal acts of the city of Moscow.
3.8. In case of early termination of this Agreement, the Parties shall make mutual settlements on the date of termination of the Agreement.
3.9. As necessary, but at least once a year, the Parties shall reconcile mutual settlements.
4. Rights and obligations of the Parties
4.1. The lessor is obliged:
4.1.1. Not later than 3 (three) days from the date of signing this Agreement, provide the Tenant with the Area for placement of communication equipment.
4.1.2. Ensure that third parties (except for authorized employees of the Lessor and the Lessee) do not have access to the location of the communication equipment.
4.1.3. Provide the ability to connect communication equipment to electricity.
4.1.4. Provide other services to ensure (create conditions for) the proper installation and connection of communication equipment, as well as the necessary conditions for its operation and repair, including, but not limited to:
- allocate their representatives who provide the necessary assistance in the installation/repair of communication equipment;
- agree on the working documentation and the working draft for the Lessee to carry out work on the installation of communication equipment within ___ business days from the moment they are submitted by the Lessee;
- agree on the regime of unhindered access for the Tenant's representatives to the Site and technological equipment that ensures the operability of communication equipment (electric cables, ducts, racks, etc.).
4.1.5. When the Lessor carries out a major overhaul of the Area, notify the Tenant of the forthcoming repair at least 3 (three) months before the commencement of the repair work.
4.1.6. Upon receipt of a written request from the Tenant (clause 4.2.4), he is obliged to recalculate the fee under the Agreement by excluding the amount for the period of time in which it was actually impossible to use the communication equipment installed on the Square for its intended purpose or such equipment was inoperative.
4.1.7. At his own expense and on his own to eliminate the consequences of accidents and damage that occurred through no fault of the Tenant.
4.1.8. Provide access to the Lessee for dismantling and removal of communication equipment within 30 (thirty) calendar days from the date of termination of this Agreement.
4.2. The lessor has the right:
4.2.1. Receive payment under the Agreement.
4.2.2. Monitor compliance by the Tenant with the intended use of the Space, as well as compliance with other conditions of this Agreement.
4.2.3. Open the Area in the absence of the Tenant in the event of a security and / or fire alarm, as well as if it is necessary to eliminate or prevent accidents, fire. Each fact of opening must be formalized by an act signed by the responsible persons of the Lessor and the Lessee, one copy of which must be transferred to the Lessee.
4.2.4. In the event that, due to ongoing capital and/or repair work on the Site or other objective reasons, it is impossible to use the communication equipment installed on the Site for its intended purpose and/or its inoperability takes place, the Lessee has the right to demand from the Lessor an exception from the payable in the relevant Reporting Period payment under the Agreement of the amount for the actual period of time in which the use of the communication equipment installed on the Site for its intended purpose was impossible or such equipment was inoperative.
4.3. The tenant is obliged:
4.3.1. Timely transfer the fee in the amount and terms established by this Agreement.
4.3.2. Locate communication equipment in accordance with the working documentation and working draft agreed with the Lessor. On their own and at their own expense, perform the necessary design and construction and installation work in connection with the installation of communication equipment.
4.3.3. Install an electricity meter(s) at your own expense in order to calculate the electricity consumption of the communications equipment.
4.3.4. Use the Area for the intended purpose specified in clause 1.1 of this Agreement.
4.3.5. Do not make any alterations and re-equipment of the Area without the prior written consent of the Lessor.
4.3.7. In case of damage caused through the fault of the Tenant to the Space and/or other property of the Landlord, the Tenant undertakes to carry out repair and restoration work at his own expense. The fact of damage is established by the commission, which includes representatives of the Lessor and the Lessee, and is formalized by drawing up an act on the infliction of the corresponding damage.
4.3.8. Return the Space to the Lessor upon the expiration of this Agreement, as well as in case of its early termination. The return of the Area is formalized by an Act, which is signed by both parties.
4.4. The tenant has the right:
4.4.1. To freely use the Area subject to compliance with this Agreement.
5. Responsibility of the Parties
5.1. In case of delay in payments under this Agreement, the Lessee, at the request of the Lessor, is obliged to pay the latter a penalty in the amount of 0.1% of the overdue payment amount for each day of delay.
5.1.2. The request for payment of a penalty must be made in writing, signed by an authorized representative of the Party.
5.2. Payment of the penalty does not relieve the Parties from fulfilling their obligations under this Agreement.
5.3. The Lessor shall not have the right to restrict the access of the Lessee's employees to the Area/Equipment for disrespectful/non-objective reasons, disconnect the Equipment from the power supply systems without warning (except for emergencies and other emergencies), independently dismantle the Equipment or otherwise violate the normal operation and operation of the Equipment.
5.4. The tenant is responsible for violation of sanitary and fire safety standards, technical operation rules and fire safety rules established by the current legislation of the Russian Federation.
5.5. In case of non-fulfillment or improper fulfillment of obligations under this Agreement, the guilty Party shall reimburse the other Party for losses in accordance with the current legislation of the Russian Federation.
6. Conditions for termination of the Agreement
6.1. The Agreement may be terminated in the manner prescribed by the current legislation of the Russian Federation and the Agreement.
6.2. Early termination of this Agreement is possible by agreement of the Parties. The Party wishing to terminate this Agreement must notify the other Party of this in writing at least 3 (three) months before the planned date of termination of the Agreement.
7. Force majeure circumstances
7.1. The Parties are released from liability for failure to perform or improper performance of their obligations under this Agreement if they prove that proper performance was impossible due to force majeure circumstances, that is, extraordinary, unforeseen and unavoidable circumstances under the given conditions.
7.2. The Party affected by force majeure circumstances is obliged, within 3 (three) calendar days, to notify the other Party about the nature, type, expected duration of the force majeure circumstances, as well as about the obligations under the Agreement they impede from fulfillment, and provide evidence of the occurrence of such circumstances. In the absence of notification, the Party affected by force majeure cannot further refer to the effect of force majeure as a basis for relieving it from liability.
7.3. The presence of force majeure circumstances extends the period for the Parties to fulfill their obligations under the Agreement in proportion to their duration. If the effect of force majeure circumstances lasts more than 30 (thirty) calendar days, the Parties are obliged, at the suggestion of one of the Parties, to agree on further terms and / or the possibility of terminating the Agreement.
8. Final provisions of the Treaty
8.1. The terms of this Agreement may be changed and supplemented only by mutual Agreement signed by both Parties.
8.2. Disputes arising during the validity period of this Agreement shall be resolved by mutual agreement of the Parties. If an agreement is not reached within 30 (Thirty) days, disputes are considered in the Moscow Arbitration Court.
8.3. In cases not provided for by this Agreement, the Parties shall be guided by the legislation of the Russian Federation.
8.4. This Agreement is made in two copies, having equal legal force, one for each Party.
8.5. All annexes to this Agreement are its integral part.
8.6. If, under this Agreement, for the purpose of its execution, one Party transfers personal data of employees to the other Party, the transferring Party guarantees the consent of the employee to such transfer and processing of personal data by the other Party, and the receiving Party guarantees the processing, confidentiality and protection of personal data in accordance with the requirements of the Federal Law of the Russian Federation "On Personal Data".
List of Annexes to the Agreement:
1. Layout of communication equipment.
2. Act of acceptance and transfer of the area.
9. Addresses and details of the Parties
Signatures of the parties:
Landlord | Tenant | |||||||
Appendix N 1. Layout of communication equipment
Appendix N 1
to Contract No. ______
dated "___" _________ 201__
Landlord | Tenant | |||||||
Annex No. 2. Act of acceptance and transfer of the Area to the Agreement
Appendix No. 2
to Contract No. ______
from "__" ___________ 201_
Form
The act of acceptance and transfer of the area
to Contract No. _______ dated "___" ____________ 201_
"___" ______________ 201__ |
Hereinafter referred to as the "Lessor", represented by ______________________, acting on the basis of __________, on the one hand, and _______________, hereinafter referred to as the "Lessee", represented by _____________, acting on the basis of __________, on the other hand, referred to as the "Parties", each in individually - the "Party", have drawn up this Act as follows:
1. In pursuance of the terms of Agreement No. _____ dated ________, the Lessor provided, and the Lessee received for temporary possession and use ____________ (room / part of the roof / part of the wall or otherwise) with an area of ____ sq.m in the building located at: __________________ for the purpose of placing equipment base station of mobile radiotelephone communication in accordance with the layout of communication equipment (Appendix 1 to the Agreement).
2. The Lessee confirms that the location of the communication equipment satisfies all the requirements of the Lessee at the time of signing this Certificate of Acceptance and Transfer of the Area.
3. The date of commencement of the provision of services under Contract No. _____ dated _______ is the date of signing this Certificate of Acceptance and Transfer of the Area.
4. This Act is an integral part of the Agreement, signed in two copies of equal legal force, one copy for each of the Parties.
Landlord | Tenant | |||||||
Electronic text of the document
prepared by Kodeks JSC and verified against:
official website of the Department
information technologies
dit.mos.ru (scanner-copy)
as of 03/14/2016
” caused a great resonance, many interested responses and questions were received. Today we continue this topic, and bring to your attention the form of the placement agreement, as well as consider the features of the regulation of these legal relations.
So, as we found out last time - accommodation - not rent area. The subject of the placement agreement is not the lease of several square meters (one meter), but “the right to place equipment on a reimbursable basis” - this is the main essence, without understanding which, you will not see the difference in contractual forms. This placement agreement is similar, for example, to an installation agreement (service agreement), where the subject of the agreement is also not rent, but the creation of a service in the form of hot drinks.
Under the placement agreement (or placement agreement), one party (let's call it the Contractor) grants the User (Vending Operator) the right to place vending machines on a reimbursable basis in the premises owned by the Contractor on the right of lease (property), at the address indicated below (or attached to the agreement).
In general, the content of the contract will not differ much from the traditional form of lease used by you. The only thing is that it is important not to use the terms “lease”, “lease”, “tenant” and “landlord” in the contract. Also, there is no need to indicate the size of the occupied area for placement (this is not important for our contract), but it is important to indicate the location of the vending machine. In order for the contract to have even less to do with the lease, we can indicate in it that "in agreement with the vending operator, the location of the vending machine may be changed." In order to finally distance ourselves from the lease, in the final clauses of the accommodation agreement it can also be indicated that the provisions on the lease (Chapter 34 of the Civil Code of the Russian Federation) are not applicable to this agreement, but the provisions on the provision of services for a fee (Chapter 39 of the Civil Code of the Russian Federation) are applicable.
Other main provisions of the placement agreement are the obligation of the Vending Operator to pay the Contractor a monthly remuneration in the agreed amount. The contract may provide for the obligation of the Contractor to monitor the safety of vending machines at the installation sites; be liable for the loss, superficial damage of vending machines; inform the vending operator about malfunctions or damage to vending machines, etc.
Let's pay attention to the advantages and disadvantages of legal relations of placement.
Benefits of Accommodation:
The owners of the area where vending machines will be placed do not bear an additional tax burden (in some cases, the transfer of property for rent entails the obligation to calculate and pay UTII, and we are talking about considerable amounts), as a result, in such cases, the cost of placement can be significantly lower than rent;
An accommodation agreement concluded for a period of a year or more does not need to be registered with the authorities (as you know, a lease agreement for non-residential premises concluded for 1 year or more, as well as for an indefinite period, is subject to mandatory state registration);
Points may be more willing to go for placement, even in cases where they are not the owners of the territory, since the consent of the owner is not required to conclude an accommodation agreement (according to the current legislation, the consent of the owner is required for transactions aimed at disposing of property, and renting is just not suitable here ).
Thus, the use of the placement agreement form allows you to reduce costs for both the vending operator and the outlet, to bypass a number of legislative restrictions.
Of course, placement has its drawbacks, consider them.
Disadvantages of Accommodation:
Many owners of the area will not understand the accommodation agreement and will agree to work only “on lease” (even if you explain all the nuances of the illegal use of the form of the lease agreement, the answer can only be a complete misunderstanding). Of course, a skilled negotiator can use the advantages listed above as an argument "FOR" placement. With a high probability, placement will not take place in large shopping centers, as well as in organizations that use their own standard lease agreements;
The legal structure of the placement agreement is very vulnerable. This is due to the fact that the current civil legislation does not contain an accommodation agreement (accommodation agreement). Thus, many controversial points in the contract may remain unsettled, and in the event of a conflict, it is very difficult to resolve them, relying only on general provisions on obligations and contracts, as well as on the terms of the contract itself. Of course, you can try to provide in the contract all the controversial points and potential conflicts, as well as extend the provisions of the Civil Code of the Russian Federation on the provision of services for compensation to the regulation of the contract; however, the practice of these controversial moments and conflicts has not yet been developed;
The placement agreement, due to the specific nature of relations for the temporary use of property, as well as unsuccessful contractual wording, can be qualified (in the event of litigation) as a lease agreement and invalidated due to the uncertainty of the lease object. An illustrative example from judicial practice (Resolution of the Federal Arbitration Court of the Moscow District of December 11, 2009 Case N KG-A40 / 12815-09).
Consider given example in detail: an agreement was concluded between the bank and CJSC for granting the right to place equipment (payment acceptance terminals) on a reimbursable basis. The subject of the agreement was formulated by the parties as follows: the contractor (CJSC) grants the user (bank) the right to place terminals on a reimbursable basis in the premises owned by the contractor on a leasehold basis, at the addresses indicated in the appendix to the agreement. In the annex to the agreement, the parties have established a list of places provided for the installation of terminals.
The Bank applied to the Arbitration Court of Moscow against CJSC with a claim to recognize the agreement on granting the right to place equipment on a reimbursable basis as invalid (void). Claims are filed on the basis of Articles 12, 168, 209, 606, 607 of the Civil Code of the Russian Federation and are motivated by the fact that the contested contract is invalid (void), since CJSC is not the owner of the premises and does not have the right to sublease them. The defendant insisted that the contract disputed by the plaintiff is a contract for the provision of services for compensation, which is not regulated by the norms of the Civil Code relating to a lease agreement; that the lower courts made an erroneous conclusion that it was a lease relationship that arose between the parties, not taking into account that the subject of the lease is the transfer of rights in rem, while the right to place equipment transferred under the disputed agreement does not apply to real.
Having considered the case one by one, the courts of all three instances came to the conclusion that the agreement concluded by the parties, by its legal nature, refers to a non-residential premises sublease agreement, the subject of which is non-residential premises transferred on a reimbursable basis for temporary possession and use for the Bank to place terminals for receiving payments. The courts rejected as untenable the defendant's argument that the disputed contract is a contract for the provision of services for compensation, noting that, by virtue of Article 779 of the Civil Code of the Russian Federation, the subject of the contract for the provision of services for compensation is the commission by the customer of certain actions or certain activities, while granting the right to place terminals for acceptance of payments cannot be associated with the performance by the defendant of these actions (activities). The agreement was declared invalid.
So let's sum it up: placement agreement (placement agreement) is still “raw”, although in practice it has been used for quite a long time (both in vending and terminal business). These legal relations have their advantages and disadvantages, which are mainly associated with the novelty of the form and its poor elaboration.
As we have already emphasized, there is no need for vending operators to rush to switch to this contractual form. However, in any case, it does not hurt to know about the existence of a “placement agreement”, and in a constantly developing business, this form can be very useful.
In June 2018, amendments to SanPiN-134, approved by order of the Ministry of Construction of the Russian Federation of December 26, 2017 No. 1718/pr, came into force. The changes relate to the organization of places for the installation of telecommunications equipment in new buildings and in houses after overhaul. Let's talk about the main theses of the document and its significance for the MA.
Access to common property is given by the owners, not the MA
Despite this, disputes between telecommunications equipment owners and home-operating companies often end up in courtrooms. Telecom operators are trying to get access to the common property of apartment buildings through the courts in order to provide services to residents.
The Supreme Court of the Russian Federation, when considering such a case, noted that the organization managing an apartment building is not considered in these legal relations. Consequently, the MA cannot conclude agreements with telecom operators for the use of the common property of MKD without the consent of the general meeting of owners.
Thus, the Supreme Court of the Russian Federation gave the MA the right to deny access to providers. This, according to Internet companies, hinders the development of communication services and cable television.
Amendments to the Housing Code of the Russian Federation on simplified access to common property rejected
Changes to SanPiN on the organization of places for communication equipment
If there are technical conditions and access to equipment for its maintenance and repair, it is possible to place the communication infrastructure on the upper floors, roofs and other structural elements of the MKD. At the same time, the requirements for noise level, climatic conditions, fire safety standards (clause 8.2.2 SP-134) must be observed.
Note to management companies
The changes made to SP-134 by order of the Ministry of Construction of the Russian Federation are relevant for organizations that accept new buildings for management. Innovations do not apply to already operated houses until they are overhauled or reconstructed. In this case, the preparation of the infrastructure for the placement of modern communication equipment is included in the work project.
At the same time, managing organizations should remember that the common property of MKD will include all elements of the engineering infrastructure created in accordance with SP-134: switchboards, meters, cables, cabinets, etc. The MA will be responsible for their maintenance and repair, which should be taken into account when determining service tariff.
At the same time, order No. 1718 / pr in no way changes the legal side of the issue: access to the common property of an MKD is still regulated by the Housing Code of the Russian Federation and is approved by the OSS in the house. The owners establish a fee under contracts for the use of the common property of MKD or decide on the installation of communication equipment free of charge.
The issue of admission of telecom operators to MKD is closely monitored by the Federal Antimonopoly Service. The provider's non-admission to the common property of the house is considered as a violation of the requirements of the Federal Law of July 26, 2006 No. 135-FZ "On Protection of Competition".
The department brings management organizations to administrative responsibility for abuse of a dominant position under Part 1 of Art. 14.31 Administrative Code of the Russian Federation. The article provides for punishment for organizations in the form of a fine from 300,000 to 1,000,000 rubles.
Hold a general meeting of owners of premises in the MKD with the help of and set a fee for contracts for the use of the common property of the MKD or resolve the issue of installing communication equipment free of charge.
Simplified organization - the Lessee (income minus expenses) rents the production premises (workshops) together with the Lessor's equipment, and also supplied its own equipment. Accordingly, the Tenant's production activities are carried out in this room. The landlord is now proposing to change the name of the agreement from "Contract for the lease of non-residential premises" to "Contract for the placement of equipment." Is it then possible for the Tenant to conduct some kind of activity in this premises with the employment of employees of certain specialties in metalworking? Take into account all expenses when determining the taxable base? Or can there be problems with the tax authorities on such a type of agreement as the "Equipment Placement Agreement"?
Answer
The parties are free to conclude the contract. They can draw up a contract, including those not provided for by civil law. The contract for the placement of equipment of the Civil Code of the Russian Federation is not provided.
An equipment placement agreement will not be recognized as a lease agreement if its terms differ from the terms of the lease agreement, the provisions of which are governed by Chapter 34 of the Civil Code of the Russian Federation. If the parties execute the equipment placement agreement by changing only the name of the previously concluded lease agreement, and leave the remaining provisions of the lease agreement the same, then the provisions of the lease agreement are applicable to it.
The terms of the contract (including rights and obligations) are determined by the parties.
Simplifiers have the right to take into account only those expenses that are named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. These include rent payments. If in this situation only the name of the contract changes, then the lease payments can be accounted for in the same manner. If the contract is completely re-executed (the names of the parties, the subject of the contract, rights, obligations and other conditions are changed), then disputes with inspectors may arise regarding the accounting for such payments in expenses, since such payments are not named in paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.