4 июля 2019
AllaSerebrina / Depositphotos.com
Обеспечение заявки на участие в конкурсе или аукционе может предоставляться участником закупки в виде денежных средств или банковской гарантии, по его выбору (письмо Минфина России от 13 июня 2019 г. № 02-07-10/43230).
Любые виды обеспечения подлежат учету на забалансовом счете 10.
По мнению Минфина России, к учету банковскую гарантию следует принимать на основании копий документов / копии банковской гарантии, размещенных в реестре банковских гарантий в ЕИС, в случае если они соответствуют требованиям Федерального закона от 5 апреля 2013 г. № 44-ФЗ «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд».
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