Execution of Construction Contracts with State-Owned Companies

 

April 15, 2025

BRACE ©

 

A construction project is always a high-stakes, high-cost, and technically complex undertaking. When the Customer is subject to procurement legislation, the task becomes even more challenging.

Federal Law No. 223-FZ dated July 18, 2011, On Procurement of Goods, Works, and Services by Certain Types of Legal Entities (the "Procurement Law", "Law No. 223-FZ", "223-FZ", or the "corporate procurement system") provides almost no regulation for construction-related procurements. This reflects the principle of freedom of contract established in the Procurement Law. In contrast to 223-FZ, Federal Law No. 44-FZ dated April 5, 2013, On the Contract System for the Procurement of Goods, Works, and Services for State and Municipal Needs (the "44-FZ", "Law No. 44-FZ", or the "contract system") focuses significantly more on construction contracts. Some regulatory documents governing construction under 44-FZ may also apply within the scope of the Procurement Law. Consequently, a Customer operating under 223-FZ must skillfully integrate various legal frameworks when preparing and implementing a construction contract:

• civil law provisions governing design and construction work contracts;
• urban planning regulations governing the specific nature of a particular type of work;
• provisions of Law No. 223-FZ regarding general procurement regulation;
• certain norms and rules of Law No. 44-FZ dedicated to the construction sector. In this regard, it is important to consider the following: when adopting norms from the contract system for corporate procurements, one must distinguish between what is recommended for 223-FZ, what can be adopted partially with adjustments for 223-FZ, and which norms should be avoided entirely.

Under the Procurement Law, construction-related contracts include those for work on capital construction objects (the "construction contracts" or "contracts of a construction nature"):

• design documentation development;
• engineering survey work;
• construction;
• reconstruction;
• major repairs.

This article analyzes the preparation and implementation of such contracts in the context of the Procurement Law; therefore, special attention will be paid to the following issues:

• preparing and conducting construction procurements under 223-FZ;
• selecting bidders for contract awards;
• the fundamentals of construction contract pricing;
• special considerations for using exclusive rights to intellectual property results in construction projects (including a comparative analysis of regulation under 223-FZ and 44-FZ);
• modifying construction contract terms considering not only the specifics of 223-FZ but also anti-crisis measures;
• the procedure for accepting construction work under a contract.

Preparing Construction Procurements under 223-FZ

Law No. 223-FZ does not contain specific requirements regarding the procurement method for construction contracts. Therefore, the Customer chooses the procurement method independently. A contract may be concluded through a competitive procedure: a tender, auction, request for quotations, or request for proposals. Typically, construction procurements are conducted via auction or tender. However, the law does not prohibit selecting a contractor through non-competitive means, such as single-source procurement. The contract may be executed in either electronic or paper form, as construction work is not included in the mandatory list of works and services that must be procured exclusively in electronic format. [1]

Because construction procedures are expensive and technically complex, the Customer may establish special procurement rules for construction contracts in its procurement regulations. For example, the choice of procurement method may depend on the Initial Maximum Contract Price (IMCP), or the Customer may stipulate that design work tenders use auctions while construction work tenders use a competitive tender format.

In 2022, the Procurement Law introduced the possibility of implementing "turnkey" construction projects (part 4 of article 3.1-3 of Law No. 223-FZ).[2] Such a contract may simultaneously include project development, engineering surveys, and construction (or reconstruction/major repairs). The contract may also include the supply of goods if the project specifies equipment necessary for the object's operation.

Selecting a Contractor for Contract Conclusion

If the Customer chooses a contractor through a competitive tender, it may independently establish the selection methods and criteria. The primary requirement is that the methodology must comply with the Customer's procurement regulations.

Unlike 223-FZ, the 44-FZ contract system uses specific rules for evaluating bidders: Government Decree No. 2604 dated December 31, 2021, On Evaluating Applications for Participation in the Procurement of Goods, Works, and Services for State and Municipal Needs, Amending Clause 4 of Government Decree No. 2369 dated December 20, 2021, and Repealing Certain Acts and Provisions of Certain Acts of the Government of the Russian Federation (the "Decree No. 2604").

In Law No. 44-FZ procurements, Customers must apply these rules. For the sphere of 223-FZ procurements, this decree is not mandatory;[3] thus, Customers may formulate and implement their own criteria and parameters to find a potential contractor. However, given the complexity of the tender process and the risks of bidder protests, many Customers prefer not to "reinvent the wheel" — i.e., not to develop independent rules — and instead use Decree No. 2604 as a guide for selection.[4] Antimonopoly authorities do not object to this practice, but they note that if a 223-FZ Customer applies the specified decree, this information must be included in the procurement notice.[5] Additionally, the Customer should specify the procedure and conditions for applying Decree No. 2604 in its procurement regulations.

In an auction, the sole selection criterion is the price offered by the bidder. In a tender, the Customer establishes at least two additional selection criteria (clauses 4 and 5 of Decree No. 2604). For construction contracts, these criteria may include the characteristics of the procurement object (quality of work offered) and the qualification of the bidders.

Qualifications may be evaluated based on several indicators (clause 24 of Decree No. 2604):

• financial resources and capabilities;
• availability of material resources (e.g., equipment or materials);
• the bidder's experience in performing similar work;
• business reputation;
• availability of specialists with the required qualification level.

If the Customer establishes a requirement for material resources, it must specify the following in the documentation:

• a list of equipment and other material resources necessary for the work;
• documents confirming the bidder's legal rights to the declared resource. These may include accounting inventory cards, contracts granting use rights (e.g., lease), an extract from the USRN (Unified State Register of Real Estate) regarding rights to real estate, or other documents.

Experience is confirmed by executed contracts (clause 28 of Decree No. 2604). A contract is considered executed if the work is accepted and confirmed by an acceptance certificate. Only contracts where acceptance occurred no earlier than five years before the application deadline are eligible for evaluation.

The Customer must define requirements for such contracts in the procurement documentation:

• specify the subject of the contract (it must be similar to the subject of the procurement);
• establish the list of supporting documents (typically the contracts themselves and work completion certificates or other "closing" documents). If contract details are in publicly available official registries (e.g., the EIS), the bidder may provide the registry entry number instead of documents;
• the Customer may set a restriction to only evaluate contracts for which the contractor has no outstanding penalties;
• the Customer may specify that only contracts concluded within procurement procedures (i.e., 44-FZ or 223-FZ contracts) are accepted. In such cases, ordinary civil law contracts will not be considered.

Additionally, to evaluate experience, the Customer applies evaluation indicators (one or more):

• total price of contracts;
• aggregate number of contracts;
• the highest price of any single contract.

Business reputation evaluation is carried out according to a special national standard (clause 29 of Decree No. 2604).[6] To confirm positive reputation, the bidder submits a document assigning it a business reputation index. This index must be assigned for OKVED (Russian National Classifier of Economic Activities) activities comparable to the types of work in the procurement.

If qualification is a selection criterion, the Customer specifies in the documentation:

• the list of specialists and desired qualifications. Important: requirements must not be excessive or unlawful. It is inadmissible to require qualifications that are not necessary or appropriate for the specific work;
• the list of supporting documents (e.g., labor book, diploma, or qualification certificate).

To evaluate bidders, each criterion is assigned a weight percentage. The Customer independently determines the allowed percentage ratio, which must total 100% (clause 8 of Decree No. 2604). If the Customer follows Decree No. 2604, it must comply with the permitted weight ratios. For construction, reconstruction, major repairs, demolition, and turnkey construction, the limit ratio for weight criteria is (clause 3 of Appendix No. 2 to Decree No. 2604):

• the minimum weight for the "price" criterion must be at least 60%;
• the maximum weight for the "characteristics of the procurement object" or "bidder qualification" (or both combined) must not exceed 40%.

If work is performed on a cultural heritage site and aimed at its preservation, a different ratio applies: the price criterion is at least 40%, while the characteristics and qualification can be up to 60%.

Clause 31 of Decree No. 2604 contains additional special rules for turnkey construction projects (simultaneous procurement of design, survey, construction, reconstruction, or major repairs).

Methods for Determining Construction Contract Price

The Customer independently determines the procedure for determining and justifying the price of a construction contract, considering its procurement regulations. Law No. 223-FZ contains no mandatory requirements on this matter, but in practice, Customers apply methods outlined in the Order of the Ministry of Economic Development of Russia No. 567 dated October 2, 2013, On Approving Methodological Recommendations on the Application of Methods for Determining the Initial (Maximum) Contract Price....[7] According to this methodology, for construction, reconstruction, major repairs, and cultural heritage preservation, the contract price is determined by the design-estimate method. The estimated cost is calculated during the development of design documentation and is part of the project.

Basic requirements for project-estimate documentation are established in Government Decree No. 87 dated February 16, 2008, On the Composition of Sections of Design Documentation and Requirements for Their Content (the "Decree No. 87"). Design documentation must contain section No. 12, titled "Estimate for construction, reconstruction, major repairs, and demolition of a capital construction object." It consists of an explanatory note and the estimate documentation itself (clause 28 of Decree No. 87).

The explanatory note includes (clause 29 of Decree No. 87):

• information on the location of the capital construction object;
• a list of estimated standards and consolidated price standards applied in the estimate. Alternatively, the estimated cost of a similar object that received a positive state expert opinion may be provided (if consolidated price standards are unavailable);
• justification for specific features of the estimated cost determination;
• other information on the estimate preparation procedure specific to the object.

The estimate itself must contain a cost summary, a consolidated estimate of work costs, local estimates, and estimates for individual types of expenses (clause 30 of Decree No. 87). The consolidated estimate is divided into two parts:

• the first chapter contains the estimate for site preparation;
• the remaining chapters are structured by categories of the capital construction object (e.g., main objects, power facilities, external networks, etc.).

Specifics of Intellectual Property Rights to Design Documentation

The Procurement Law establishes the following rule: exclusive rights to the results of work performed under a contract for design documentation or engineering surveys transfer to the Customer from the moment of acceptance (part 1 of article 3.1-3 of Law No. 223-FZ). This condition must be fixed in the contract.

This requirement is due to the fact that the intellectual property rights regime for a construction project has specific features that should be considered when drafting and performing a design contract.

Exclusive rights are a type of property right included in intellectual property rights (article 1226 of the Civil Code of the Russian Federation (the "Civil Code")). Objects of intellectual property rights are results of intellectual activity and means of individualization listed in clause 1 of article 1225 of the Civil Code. Design or working documentation for capital construction is not on this list. Exclusive rights to a result created by creative labor belong to the author (clause 3 of article 1228 of the Civil Code). Copyright applies to works; however, the list of copyright objects also does not specify design or working documentation (article 1259 of the Civil Code).

A project (for construction, reconstruction, major repairs) is documentation expressed in graphic form that defines architectural, functional, technological, structural, and engineering solutions (clause 2 of article 48 of the Urban Planning Code of the Russian Federation dated December 29, 2004, No. 190-FZ (the "UPC RF")). The content, structure, and composition of design documentation are regulated by law.

An architectural project must be distinguished from a construction project. It is also part of the construction documentation but contains architectural solutions. These solutions express the author's concept of an architectural object, including its appearance, spatial, planning, and functional organization. An architectural project comprehensively considers various requirements: social, economic, functional, technical, fire safety, sanitary, environmental, and artistic.[8]

Works of architecture, urban planning, and landscape art are recognized as objects of copyright (articles 1259, 1294 of the Civil Code). The legal regime of these works is regulated by law:

• the author is granted the exclusive right to use the work (including developing documentation for construction or implementing the project). This is a default rule: a different procedure may be provided in a contract with the author or the right holder;
• use of the work for its implementation is possible only once. Repeated use requires the author's consent. These rules may also be changed by contract;
• the author has the right to authorial supervision over the implementation of the project;
• the author has the right to require the Customer to allow their participation in the project implementation (unless otherwise stated in the contract).

These rules are reflected in article 3.1-2 of the Procurement Law, which regulates contracts for the creation of works of architecture, urban planning, or landscape art used to develop project documentation for capital construction:

• the exclusive right to use and implement such a work belongs to the Customer;
• the Customer receives the right to multiple uses of the project documentation developed based on the architectural, urban planning, or landscape art work. Author's consent is not required;
• the author cannot require the Customer to grant them the right to conclude a contract for developing such documentation without competitive procurement methods.

Thus, the Procurement Law utilizes the default nature of article 1294 of the Civil Code to the maximum benefit of the Customer.

The main criterion for a result to be considered an object of intellectual and copyright is the presence of creative labor.[9] Design documentation for construction, reconstruction, or major repairs is strictly regulated by law. Therefore, a project itself is not a result of creative labor and cannot be an object of copyright. However, if architectural components are present, that part of the project is an object of exclusive rights.[10] Distinguishing between the creative and technical components is not always easy. Judicial practice points out that an architectural work is original, unique, and possesses individual characteristics. Such a work can be used as an independent object of intellectual property (i.e., separately from other components of the project).[11]

If architectural elements are present in the design documentation, the creator has a right to remuneration. When drafting a contract, this payment should be regulated in advance: it can be included in the estimate, stating that remuneration is part of the total project cost. The recommended approximate cost for the design section "architectural solutions" is specified in Table 41 of the State Estimate Standard, approved by Order of the Ministry of Regional Development No. 260 dated May 28, 2010. Remuneration is 14% of the base cost of design documentation development.

When parties do not define the fate of exclusive rights in a design contract, the author or right holder may claim actual damages or, at their choice, statutory compensation (article 1301 of the Civil Code):

• between 10,000 and 5,000,000 rubles (determined by the court based on the nature of the violation);
• double the price of counterfeit copies of the work;
• double the value of the right to use the work (determined by market value).

Consequently, compensation can be calculated as double the value of the architectural solution according to Table 41 of the Price Directory.

Thus, the Procurement Law's regulation of exclusive rights during project development is aimed at protecting the Customer's interests. It prevents financial claims and grants the Customer maximum freedom in using the project. If exclusive rights do not transfer, the contractor or author may claim violations during future adjustments or modifications. By default, changes to an architectural project during documentation development require the author's consent.[12] Authors often accuse Customers of deviating from the project during implementation or lacking authorial supervision. If the contract clearly reflects the transfer of all exclusive rights, courts favor the Customer.[13]

Notably, 223-FZ rules on exclusive rights differ from Law No. 44-FZ rules. In the contract system, there is a special category: the State Customer (the "State Customer"). This includes state bodies, Rosatom, Roskosmos, and others. These Customers act on behalf of the state. A contract concluded by such a Customer is a State Contract (the "State Contract").

If a State Contract is concluded for design or survey work, all exclusive rights belong to the Russian Federation, its constituent entities, or municipalities (the "State") (article 110.1, part 1 of article 110.2 of Law No. 44-FZ). This rule does not apply to other 44-FZ Customers who are not State Customers.

Contracts for construction design under 44-FZ must include mandatory standard conditions approved by Order of the Ministry of Construction No. 10/pr dated January 14, 2020 (the "Standard Conditions"):

• property rights to technical, working, design, and software documentation also transfer to the State;
• the contractor must conclude contracts with third parties to acquire all exclusive rights (for further transfer to the State);
• if third parties bring claims or lawsuits regarding intellectual property, the contractor must support the Customer and the State and reimburse damages in case of an unfavorable outcome;
• the contractor guarantees the absence of contracts with employee-authors that would leave use rights with the employee.

When concluding contracts under 223-FZ, these Standard Conditions are not mandatory. However, certain provisions can be adopted: for example, the contractor's obligation to acquire rights from third parties or support in court. It must be remembered that under the Procurement Law, exclusive rights transfer to the Customer, not the State; thus, these conditions must be adapted for 223-FZ.

Modifying Material Construction Contract Terms under 223-FZ and Anti-Crisis Rules

Modifying material terms of construction contracts is a complex area. Here, general 223-FZ principles interact with 44-FZ rules. The task for Customers and counterparties is to correctly apply the Procurement Law while considering special regulations.

First, basic Procurement Law rules stem from the principle of freedom of contract. Law No. 223-FZ contains no restrictions on modifying material contract terms.[14] Therefore, the Customer is guided by:

• civil legislation;
• its own procurement regulations (parts 1, 2 of article 2 of Law No. 223-FZ). If the law allows the Customer to develop its own regulations, it may determine which terms can change, under what restrictions, and in what order. If a Customer works under a standard (model) regulation, it must follow it. Standard regulations are used by budgetary and autonomous institutions and unitary enterprises (parts 2.1 – 2.7 of article 2 of Law No. 223-FZ).

Second, modification of material terms depends on the procurement nature (competitive or non-competitive).

If a contract is concluded via competitive procurement (e.g., auction or tender), the possibility of changes is limited compared to single-source contracts. It is prohibited to change terms that were significant for bid formation, winner determination, and final price setting. [15] Such changes restrict competition: if other bidders knew of the possibility to change material terms, they might have participated. This would have changed the composition of bidders and potentially the winner.[16] For example, one cannot arbitrarily increase the price if the draft contract prohibited such changes at the time of bidding. Antimonopoly authorities view this as a violation. Such an amendment agreement is void (clause 2 of article 168, clause 8 of article 448 of the Civil Code). These rules apply to all 223-FZ contracts, including design and construction.

In a "competitive" contract, one may establish boundaries for changes—for example, a price increase of no more than 30% or a deadline extension of no more than 3 months. These conditions must be in the draft contract at the time of posting.

These restrictions do not apply to contracts from non-competitive procedures (single source, small-scale procurement, etc.). By default, material terms of such contracts may change freely.

Third, special rules for changing construction contract terms are provided as anti-crisis measures.

In 2021-2022, anti-crisis measures were introduced at the federal level to stabilize construction contracts:

• Government Decree No. 680 dated April 16, 2022, On Establishing the Procedure and Cases for Changing Material Terms of State and Municipal Contracts... (the "Decree No. 680");
• Government Decree No. 1315 dated August 9, 2021, On Amending Certain Acts of the Government of the Russian Federation (the "Decree No. 1315").

These acts formed a special regime for construction contracts. While mandatory for 44-FZ, they are recommended for construction-related contracts concluded under 223-FZ (clause 4 of Decree No. 1315, clause 5 of Decree No. 680):

• construction contracts;
• reconstruction contracts;
• major repair contracts;
• demolition contracts;
• cultural heritage preservation contracts.

Modification of material terms is allowed under the following aggregate conditions (clause 1 of Decree No. 680):

• permitted period: 2022 – 2025;
• reason: unforeseen circumstances beyond the parties' control;
• the contractor cannot perform without the modification.

This mechanism is based on clause 2 of article 451 of the Civil Code regarding significant changes in circumstances. This requires that:

• parties could not have anticipated the circumstances;
• the interested party could not overcome them with due care;
• leaving the contract unchanged would violate property interests and cause significant damage;
• the party initiating changes does not bear the risk of changing circumstances.

Which material construction contract terms can be changed:

• extension of deadlines (e.g., when design changes are needed);
• changes in scope and types of work;
• replacement of construction resources with analogues;
• modification of individual contract stages (names, scope, stages, price);
• modification of advance payment terms or amounts;
• modification of acceptance and payment procedures;
• price increase (without scope changes) due to resource cost increases (regulated by Decree No. 1315);
• modification of payment transfer terms if the Customer has a Federal Treasury account.

The following procedure must be followed (clause 4 of Decree No. 680):

• the contractor submits a written proposal with a draft supplementary agreement and supporting documents;
• the Customer has 10 business days to sign or provide a reasoned refusal.

Price increase rules are in Decree No. 1315, reacting to sharp price increases for materials and equipment. These are unforeseen if they began after contract conclusion. Decree No. 1315 supports contractors while ensuring project completion for Customers.

Price may be increased if:

• the contract was concluded before December 31, 2022, and is unperformed;
• the change does not increase the contract term;
• the price increase does not exceed 30%;
• for budget-funded contracts, it is within budget limits;
• physical scope and technical solutions do not change;
• recalculation follows the Methodology approved by Ministry of Construction Order No. 841/pr dated December 23, 2019;
• if the price is 100 million rubles or more, a repeat state expert opinion on the estimate is required.[17]

The Methodology aims to reduce contractor losses while ensuring efficient spending. Price adjustment coefficients consider resource cost increases (sub-clause "b" of clause 14.2 of the Methodology). The following work is subject to recalculation:

• unperformed scope (remnants);
• work performed and paid in 2021 – 2022 before the calculation;
• work performed and paid after the calculation but before the supplementary agreement.

Work accepted after January 1, 2023, is not subject to recalculation under Decree No. 1315.[18]

Main trends in dispute resolution regarding these modifications:

• Courts reject Customer claims that the decrees are "merely recommendations." The recommended nature does not preclude application, especially if state investment is involved.[19]
• A prohibition on changes in the Customer's procurement regulations is not a barrier to changes caused by unforeseen circumstances. Customers are advised to amend their regulations.[20]
• Price increases due to 2021-2022 resource costs do not grant unfair advantages or restrict competition. Thus, they are not anti-competitive agreements.[21]
• Courts reject claims that professional contractors should have foreseen crisis-level price hikes.[22]
• The contractor must coordinate changes with the Customer before Work should be suspended until agreement; otherwise, additional payment cannot be claimed (article 709 of the Civil Code). Completed work cannot be recalculated retrospectively if not coordinated in advance.[23]
• Sharp crisis-level hikes must be distinguished from ordinary inflation. Inflation risks are borne by the contractor.[24]
• Anti-crisis rules apply strictly to the 2021-2022 resource cost spike, not as a general tool for ordinary indexation.[25]
• Anti-crisis modification has priority over a rigid "no price increase" clause in the contract.[26]
• Simultaneous changes to price and term are possible through stage-by-stage modification as allowed by Decree No. 680.[27]

Thus, for 223-FZ Customers, Decrees No. 680 and No. 1315 are "recommendatory-mandatory": if the contractor provides convincing justification, the Customer must amend the contract.

Acceptance of Construction Work

Acceptance confirms performance and triggers the payment term. Under the Procurement Law, payment must be made within 7 business days from the date of acceptance (part 5.3 of article 3 of Law No. 223-FZ). Unlike 44-FZ, 223-FZ does not establish a universal acceptance procedure or a mandatory EIS electronic act.

Therefore, acceptance under 223-FZ follows general civil law and urban planning norms. The certificate may be in free form or a developed model. Parties often use the Universal Transfer Document (the "UTD"), although it is not mandatory.[28]

Standard inter-industry forms are also used:[29] Forms No. KS-2, No. KS-11, and No. KS-14. While not strictly mandatory, they are used in practice:

• Form No. KS-2 "Certificate of Acceptance of Performed Work" used for construction and installation. Accompanied by Form No. KS-3 (cost statement);
• Form No. KS-11 "Certificate of Acceptance of an Object Completed by Construction" for full readiness. The Customer performs inspections and tests for compliance;
• Form No. KS-14 "Certificate of Acceptance of an Object Completed by Construction by the Acceptance Commission" signed by a commission.

Sectoral requirements also exist. For cultural heritage sites, the Customer accepts work only after the heritage protection body accepts it.[30]

Because multiple documents may be involved, the 223-FZ contract should detail the procedure, all required documents, and specify which document serves as the start of the payment term.

General acceptance conditions in the Procurement Law (parts 2 and 3 of article 3.1-3 of Law No. 223-FZ):

• construction or reconstruction work is accepted only after a positive conclusion from the state construction supervision authority. Environmental supervision may also be required;
• if the project or survey results require an expert opinion by law, work is accepted only after a positive conclusion.

Expert opinions are mandatory or optional. Mandatory opinions are not required for (article 49 of the UPC RF):

• work not requiring a construction permit;
• individual housing and garden houses;
• blocked houses (up to 3 floors, no more than 10 houses) without budget funding;
• objects up to 1,500 sq.m. and 2 floors (non-residential, non-production);
• drill holes;
• major repairs.

When an estimate is subject to mandatory verification, an expert opinion is required even for the exceptions above.

The Procurement Law only requires mandatory expert opinions for acceptance. However, parties may contractually require an opinion even where the law does not (optional expertise).

Final Conclusions

• The Customer independently chooses the procurement method (tender or auction are most effective).
• The Customer may use Decree No. 2604 (from 44-FZ) for selection criteria but must state this in the notice and regulations.
• The IMCP is determined by the project-estimate method.
• The contract must state that exclusive rights transfer to the Customer. Architectural solutions should be specifically addressed, and remuneration included in the price.
• Anti-crisis measures (Decrees No. 680 and No. 1315) allow modifying material terms (price, terms, scope) due to unforeseen circumstances or resource price hikes.
• Acceptance procedures must be detailed in the contract, specifying the "trigger" document for the 7-day payment term.
• Acceptance requires positive state construction supervision and, where mandatory, positive expert opinions on the project.

______________________________

References

1. List of goods, works, and services, the procurement of which is carried out in electronic form, approved by Government Decree No. 616 dated June 21, 2012.
2. Joint Letter of the Ministry of Finance No. 24-01-07/45863 and the Ministry of Construction No. 21909-SM/09 dated May 18, 2022.
3. Decision of the Tatarstan OFAS Russia dated May 11, 2023, No. 04-04/4712.
4. Decision of the Moscow OFAS Russia dated August 22, 2022, in case No. 077/07/00-12441/2022.
5. Decision of the Udmurt OFAS Russia dated March 6, 2023, in case No. 018/10/18.1-182/2023.
6. GOST R 71198-2023. National Standard of the Russian Federation. Business Reputation Index.
7. Letter of the Ministry of Economic Development No. D28i-1076 dated February 22, 2017.
8. Article 2 of Federal Law No. 169-FZ dated November 17, 1995, On Architectural Activity in the Russian Federation.
9. Clause 80 of the Decree of the Plenum of the Supreme Court of the Russian Federation No. 10 dated April 23, 2019.
10. Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5816/11 dated September 27, 2011.
11. Resolution of the Intellectual Property Court No. S01-237/2023 dated March 30, 2023.
12. Clause 1 of article 20 of Federal Law No. 169-FZ dated November 17, 1995.
13. Ruling of the Supreme Court of the Russian Federation No. 305-ES17-3662 dated April 24, 2017.
14. Letter of the Ministry of Finance No. 24-04-07/73258 dated August 20, 2020.
15. Clause 16 of the Review of Judicial Practice regarding Law No. 223-FZ (approved by the Presidium of the Supreme Court on May 16, 2018).
16. Clause 41 of the Decree of the Plenum of the Supreme Court No. 2 dated March 4, 2021.
17. Clause 45(15) of Government Decree No. 145 dated March 5, 2007.
18. Letter of the Ministry of Construction No. 64206-AV/09 dated October 18, 2023.
19. Resolution of the Arbitration Court of the West Siberian District No. F04-3723/2024 dated November 5, 2024.
20. Information Letter of the Ministry of Finance No. 24-07-08/30988 dated April 11, 2022.
21. Decision of the Tatarstan OFAS Russia No. AYa-05/1998 dated March 1, 2023.
22. Resolution of the Arbitration Court of the West Siberian District No. F04-5012/2024 dated December 13, 2024.
23. Resolution of the Ninth Arbitration Appellate Court No. 09AP-40612/2023 dated August 22, 2023.
24. Resolution of the Arbitration Court of the Far Eastern District No. F03-71/2024 dated February 22, 2024.
25. Resolution of the Ninth Arbitration Appellate Court No. 09AP-40612/2023 dated August 22, 2023.
26. Resolution of the Arbitration Court of the North-Western District No. F07-4341/2024 dated July 3, 2024.
27. Resolution of the Arbitration Court of the West Siberian District No. F04-5012/2024 dated December 13, 2024.
28. Letter of the Federal Tax Service No. MMV-20-3/96@ dated October 21, 2013.
29. Album of unified forms of primary accounting documentation (approved by Resolution of the State Statistics Committee of Russia No. 100 dated November 11, 1999).
30. Part 8 of article 45 of Federal Law No. 73-FZ dated June 25, 2002.