As with any other agreement, the agreement discussed in this article has its fundamental points. What are they?
The essential terms of a service contract come down to two points: the subject and a clear definition of the tasks that one party (the contractor) must perform for the other (the customer).
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LEGAL EXAMINATION OF CONTRACTS
What is included in these concepts
Today, the law does not provide a clear definition or list of essential conditions relevant to this agreement. Therefore, judicial precedents are often taken into account for such a determination.
Based on this practice, the following points are highlighted:
- What specific services must be provided by the contractor to the customer who pays for them and is the beneficiary of this service. In other words, the subject of the contract.
- Description of a specific service indicating its quantitative indicators, volume, etc.
Let's look at each of these points in more detail.
SERVICE AGREEMENT BETWEEN LEGAL ENTITIES
Cases in which the customer has the right not to include certain mandatory conditions in the contract
By virtue of Part 15 of Art. 34 of Law No. 44-FZ, the customer has the right not to apply the requirements of parts 4 – 9, 11 – 13 of this article when concluding a contract with a single supplier in the following cases:
– the purchase of goods, work or services that fall within the scope of activities of natural monopolies in accordance with Federal Law dated August 17, 1995 N 147-FZ “On Natural Monopolies”, or central depository services is carried out;
– the total purchase amount does not exceed 100 thousand rubles. taking into account the restrictions on the total annual volume of purchases provided for in clause 4, part 1, art. 93 Law No. 44-FZ. If the customer operates on the territory of a foreign state, then when conducting procurement in accordance with this norm, he is not subject to the restriction regarding setting the contract price of no more than 100 thousand rubles;
– the purchase is carried out by a state or municipal educational organization, a state or municipal scientific organization, an organization in which orphans and children left without parental care are placed under supervision, a physical education and sports organization, a state or municipal institution from among those named in paragraph 5 Part 1 Art. 93 of Law N 44-FZ for an amount not exceeding 400 thousand rubles;
– services are provided for water supply, sewerage, heat supply, gas supply (with the exception of services for the sale of liquefied gas); for the management of municipal solid waste, connection (attachment) to engineering and technical support networks at prices (tariffs) regulated in accordance with the legislation of the Russian Federation; on storage and import (export) of narcotic drugs and psychotropic substances;
– a contract is concluded to visit a zoo, theater, cinema, concert, circus, museum, exhibition or sporting event;
– a contract is concluded for the provision of services related to ensuring visits of persons listed in clause 20, part 1, art. 93 Law No. 44-FZ;
– the contract is concluded in order to ensure the activities of state protection facilities;
– a contract is concluded for the provision of services for the maintenance and repair of one or more non-residential premises transferred for free use or operational management to the customer, services for water, heat, gas and energy supply, security, removal of household waste, if these services are provided to another person or other persons in whose use there are non-residential premises in the building in which the premises transferred to the customer for free use or operational management are located;
– a contract is concluded for the provision of services related to sending an employee on a business trip, as well as participation in festivals, concerts, performances and similar cultural events (including tours) on the basis of invitations to attend these events;
– purchases are made for an amount not exceeding 200 thousand rubles. medications that are intended to be prescribed to a patient if there are medical indications by decision of the medical commission, taking into account other restrictions established by clause 28, part 1, art. 93 Law No. 44-FZ;
– an energy supply agreement or an electric energy purchase and sale agreement is concluded with a guaranteeing supplier of electric energy;
– the purchase of goods, works, and services is carried out in order to provide the foreign intelligence agencies of the Russian Federation with means of intelligence activities (the list of such goods, works, and services is approved by the head of the relevant foreign intelligence agency of the Russian Federation);
– the purchase of goods, works, and services is carried out with the aim of providing the federal security service with means of counterintelligence activities and the fight against terrorism (the list of such goods, works, and services is approved by the head of the FSB of Russia);
– services are being purchased to provide the right to access information contained in documentary, documentographic, abstract, full-text foreign databases and specialized databases of international scientific citation indices. The customers for this purchase are state and municipal libraries, organizations engaged in educational activities, state and municipal scientific organizations, and the contractors are operators of the specified databases that are included in the List approved by the Government of the Russian Federation, or national libraries and federal libraries with scientific specialization;
– the purchase of goods, works, and services is carried out at the expense of funds allocated for operational investigative activities (the list of such goods, works, and services is approved by the person specified in clause 46, part 1, article 93 of Law No. 44-FZ);
– legal services are purchased in order to ensure the protection of the interests of the Russian Federation in foreign and international courts and arbitrations, as well as in bodies of foreign states;
– the purchase of goods, works, and services is carried out by state security authorities in order to implement measures to implement state protection (the list of such goods, works, and services is approved by the head of the Federal Security Service of Russia);
– a contract is concluded for the provision of services for the implementation of rating actions by legal entities.
In the above cases, the customer is not obliged to apply the approved standard contracts, standard contract terms that are posted in the Unified Information System (Part 11, Article 34 of Law No. 44-FZ), and is also not obliged to agree on the following conditions (Part 15, Article 34 of the Law N 44-FZ):
– on the responsibility of the customer and supplier (contractor, performer) (Parts 4 – 9 of Article 34 of Law No. 44-FZ);
– on the contract execution schedule when concluding it for a period of more than three years at a price exceeding more than 100 million rubles. (Part 12 of Article 34 of Law No. 44-FZ);
– on the procedure and terms of payment for goods, work, services (clause 1, part 13, article 34 of Law No. 44-FZ).
Note! The payment period for the delivered goods, work performed (its results), services provided, individual stages of the contract must be no more than 30 days from the date the customer signs the acceptance document provided for in Part 7 of Art. 94 Law No. 44-FZ. The exception is the case specified in Part 8 of Art. 30 of Law No. 44-FZ, as well as situations when a different payment period is established by the Government of the Russian Federation in order to ensure the defense capability and security of the state (Part 13.1 of Article 34 of Law No. 44-FZ);
– on the procedure and timing for the customer’s acceptance of the delivered goods, work performed, services provided in terms of compliance of their quantity, completeness, volume with the requirements established by the contract, as well as the procedure and timing for processing the results of acceptance (Clause 1, Part 13, Article 34 of the Law N 44-FZ);
– on reducing the amount payable by the amount of mandatory payments (including taxes, fees) associated with payment for the contract, if they must be paid by the customer to the budgets of the budgetary system of the Russian Federation (Clause 2, Part 13, Article 34 of Law No. 44-FZ) .
Subject of the agreement (contract)
The subject of this transaction is a service aimed at achieving specific results and not of a material (material) nature. That is, the process that leads to the production of a real product: an airplane, a car, a food product, and so on, cannot be considered a service.
The most popular services are: educational, medical, legal, consulting, advertising, courier, tourism, service, hotel and others.
So, for example, an instructor at a driving school prepares a student to take a traffic police exam, i.e., provides a paid service. However, the instructor cannot guarantee passing the exam the first time, that is, obtaining a tangible product - a driver's license. In other words, this service is intangible.
The subject of the agreement can be divided into two points:
- The contractor undertakes to provide a service to the customer;
- The customer undertakes to pay for the service provided.
The provision of services free of charge is another type of civil transaction.
LEGAL CONSULTATION
Description of specific service (scope)
This is a very important point in the agreement, because in its absence it becomes impossible to determine the fact of provision of the service itself, whether it was provided in full or in part, how well, according to the criteria specified in the contract.
Today, the legislation does not clearly define the criteria and scope of the service performed.
CONTRACT FOR SERVICES
In the event of litigation, one of two resolution options is usually chosen:
- a list of the actions that the contractor is obliged to do under the contract;
- the specific amount of service performed (hours, days, etc.) and the agreed time frame allotted for its implementation.
The period within which the contractor undertakes to provide services under the contract and the place of performance
The reference norm of clause 2 of Art. gives grounds to think about the term as an essential condition of the contract for the provision of services. 779 of the Civil Code of the Russian Federation. It requires the rules on contract to be applied to this contract subsidiary (i.e., in the absence of its own special norm).
For a work contract, the deadline for completion is unanimously recognized as an essential condition with reference to Art. 708 of the Civil Code of the Russian Federation (clause 6 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 25, 2008 No. 127).
There is no such unanimity regarding the service agreement, and the following points of view exist:
- The initial and final deadlines for the provision of services are significant for the parties (resolution of the Federal Antimonopoly Service of Ukraine dated January 19, 2011 in case No. A76-9405/2010-61-368).
- Deadlines are not an essential condition (resolution of the Arbitration Court of the Moscow Region dated 04/05/2016 in case No. A41-55296/2015).
IMPORTANT! Recently, the second position has prevailed, that is, the presence or absence of a term in the contract for the provision of services is not recognized as affecting the validity of the contract.
With regard to the condition on the place of provision of the service, the courts have developed a single point of view: it is not recognized as an essential condition of the contract for the provision of services (see the decision of the Supreme Court of the Supreme Soviet of August 12, 2016 No. F02-4000/2016 in case No. A33-12815/2014). At the same time, sometimes the specifics of the service dictate its materiality (resolution of the 9th AAC dated June 10, 2011 in case No. A40-9273/11-53-72).
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Another significant, as some lawyers believe, condition of the contract for the provision of services is the condition on the timing of the actions.
According to a number of authors, the current Russian legislation allows the application of the law on contracts and on household contracts to an agreement for the provision of services for a fee (Article 783 of the Civil Code of the Russian Federation). Since Art. 708 ch. 37 “Contracting” of the Civil Code of the Russian Federation establishes the obligation of the parties to specify in the contract the initial and final deadlines for the completion of work, then these deadlines must also be indicated in the contract for the provision of services. However, the above judgment is not indisputable.
Contract rules apply to a contract for the provision of services for a fee, provided that they do not contradict Art. Art. 779 - 782 of the Civil Code of the Russian Federation, as well as the specifics of the subject of the contract for the provision of paid services (Article 783 of the Civil Code of the Russian Federation). This clause means that the law allows for the possibility that the terms in the contract may not be specified.
Let's return to the contract for the provision of legal services. It is extremely difficult to set a deadline within which a lawyer must perform services to represent the client’s interests in court. The end date of the consideration of the case is unknown not only to the parties to the contract, but also to the judge himself.
However, we should not forget that the need to establish a period for the provision of certain services may be provided for not only by the Code, but also by other legal acts. Article 432 of the Civil Code of the Russian Federation, as already noted, recognizes as essential the conditions that are named in the law or other legal acts as necessary for contracts of this type. Yes, p.
Thus, we can conclude that the period for the provision of services is not an essential condition of the type of contract under consideration, unless the parties enter into an agreement for services regulated by a special legal act. The parties can also set this period at their own discretion, and the main condition in this case will be their agreement.
Since the term condition is not mentioned in Sec. 39 of the Civil Code of the Russian Federation, law enforcement officials often conclude that clause 1 of Art. 708 of the Civil Code of the Russian Federation, which establishes that the contract indicates the initial and final deadlines for the completion of work.
IMPORTANT! It should be borne in mind that it is not always possible to provide for this period due to the nature of some types of activities. For example, a service such as representation in court may not always be predictable in terms of duration.
In paragraph 8 of the information letter dated February 25, 2014 No. 165, the Presidium of the Supreme Arbitration Court of the Russian Federation expresses the position that the term is not a condition necessary for recognizing a contract for services as concluded. If the parties for some reason did not indicate it in the contract, the rules of Art. 314 Civil Code of the Russian Federation.
However, the opinion that the provision on the period for recognizing an agreement as concluded is also mandatory (resolution of the Federal Antimonopoly Service of the Ural District dated April 20, 2012 in case No. A07-16915/11), therefore, when drawing up the DOU, sufficient attention should be paid to its approval.
Place, as a general rule, is not one of the main terms of a contract for the provision of services, which is unanimously recognized by the courts. The parties to the contract have the right to elevate this condition to the rank of mandatory when the place of provision of services is important.
Time frame
Today in law enforcement there is no clear “yes” or “no” fixation of the time frame in the agreement. Because in real life, different situations arise related to the contract for the provision of services and, due to these situations, the courts evaluate the time frame differently. In some cases, it is possible to give a legal assessment only if there is a clear link to the deadlines; in others, such a link will be meaningless, due to the fact that the performance of the service cannot always be tied to a specific time frame.
LEGAL SUPPORT OF ORGANIZATIONS
Validity and termination of the service agreement
The contract for the provision of services is subject to the general rule of paragraph 3 of Art. 425 of the Civil Code of the Russian Federation on the validity of the agreement up to the proper fulfillment by the parties of their obligations. Its presence in itself does not allow us to classify the duration of the contract as an essential condition of the contract for the provision of services. If we talk about alternative options for the validity period (agreed upon in the contract itself), then it is possible to determine it in any way permitted by Art. 190 Civil Code of the Russian Federation.
Unlike most civil law agreements, the contract in question can be terminated at the initiative of one party ahead of schedule - this is allowed by the special rule of Art. 782 of the Civil Code of the Russian Federation, which takes precedence over the general rule of Art. 310 Civil Code of the Russian Federation. At the same time, special in relation to Art. 782 of the Civil Code of the Russian Federation, the rules of the laws may contradict it, prohibiting unilateral refusal of services to a number of entities (for example, clauses 8.1, 8.2 of Article 162 of the Civil Code of the Russian Federation)
IMPORTANT! There is no need to motivate a unilateral refusal of a contract for the provision of services (paragraph 3, paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 14, 2014 No. 16).
The right to refuse to perform a contract corresponds to the following obligations:
- for the customer who initiated the break with the contractor - to reimburse the latter’s expenses;
- for a contractor who has refused his duties - to compensate for all losses incurred by the customer as a result of the refusal.
***
So, the essential terms of the service agreement, with the exception of the subject of the agreement, must be identified individually for each specific type of service. For this purpose, it is necessary to rely on special regulations on such services, as well as business practice (whether it allows us to determine a condition not agreed upon in writing in one document in other ways). In general terms, we can only note that the period of provision of services and the place of performance of actions by the contractor under a paid contract are usually not recognized as essential terms of the contract.
For example:
When selling an apartment, it is almost impossible to determine the time frame for a realtor’s services, but in the tourism business, on the contrary, they are of fundamental importance.
It follows from this that the absence of an indication of a time frame in the agreement does not mean that it was drawn up incorrectly and is therefore invalid. However, if controversial issues arise, the absence of such a framework will certainly complicate their resolution. Therefore, when drawing up an agreement, signatories are advised to indicate the time frame.
As for additional or non-essential conditions, we will not dwell on them in this article. We only note that their absence in the contract does not in any way affect the recognition of this contract as valid or invalid.
Now let’s look at the three most popular types of services and the essential conditions that must be present in the contract for their provision: educational, medical, legal.
AGREEMENT FOR PROVISION OF AUDIT SERVICES
Essential terms of the contract for the provision of paid services: general provisions
Chapter 39 of the Civil Code of the Russian Federation does not include price among the essential terms of a service agreement. In this regard, there is no common point of view on this matter in judicial practice.
In a number of court decisions we see the price condition in the list of essential ones (see, for example, resolutions of the Moscow District Court dated September 30, 2015 No. A40-206040/2014, dated October 13, 2015 No. A40-206143/2014, dated December 1, 2016 No. A40 -185818/2014).
At the same time, in practice one can also find an opposite interpretation of the provisions of the Civil Code of the Russian Federation, according to which, in the absence of a price in the preschool educational institution, the cost to be paid is calculated by analogy with other comparable services under similar circumstances, for example, in accordance with established tariffs, price lists, etc. ., according to clause 3 of Art. 424 of the Civil Code of the Russian Federation (see, for example, resolution of the AS of the West Siberian District dated 06/04/2015 No. A67-5688/2014).
Despite the ambiguity of this issue, in order to avoid controversial situations, lawyers can be recommended to include the price in the contract for the provision of services as a mandatory condition.
The cost of services can be agreed upon in advance or determined by reference to the primary document created upon completion of the service (for example, a certificate of completion).
Parties to the contract who do not agree on the price may face the following unpleasant consequences:
- Disputes about the price after the provision of services (when the customer signs the act). This is due to the fact that often the act signed by the customer is recognized by the courts as unambiguous evidence of the existence of a debt in the amount stated in the act (resolution of the 8th AAC dated June 28, 2010 in case No. A46-23182/2009).
- The need in the event of a legal dispute to determine the price according to the rules of paragraph 3 of Art. 424 of the Civil Code of the Russian Federation as for the same services in the same market. In fact, this leads to increased costs of proof, since it means, for example, paying for certificates from the Chamber of Commerce and Industry and expert opinions.
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Accordingly, it is still advisable to agree on the price or the procedure for determining it in the contract.
IMPORTANT! There are special regulations that include the price of services as part of the essential terms of the contract for the provision of services, for example, the Housing Code of the Russian Federation (clause 3, part 3, article 162).
The contract for the provision of services is subject to the general rule of paragraph 3 of Art. 425 of the Civil Code of the Russian Federation on the validity of the agreement up to the proper fulfillment by the parties of their obligations. Its presence in itself does not allow us to classify the duration of the contract as an essential condition of the contract for the provision of services. If we talk about alternative options for the validity period (agreed upon in the contract itself), then it is possible to determine it in any way permitted by Art. 190 Civil Code of the Russian Federation.
Unlike most civil law agreements, the contract in question can be terminated at the initiative of one party ahead of schedule - this is allowed by the special rule of Art. 782 of the Civil Code of the Russian Federation, which takes precedence over the general rule of Art. 310 Civil Code of the Russian Federation. At the same time, special in relation to Art. 782 of the Civil Code of the Russian Federation, the rules of the laws may contradict it, prohibiting unilateral refusal of services to a number of entities (for example, clauses 8.1, 8.2 of Article 162 of the Civil Code of the Russian Federation)
IMPORTANT! There is no need to motivate a unilateral refusal of a contract for the provision of services (paragraph 3, paragraph 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated March 14, 2014 No. 16).
The right to refuse to perform a contract corresponds to the following obligations:
- for the customer who initiated the break with the contractor - to reimburse the latter’s expenses;
- for a contractor who has refused his duties - to compensate for all losses incurred by the customer as a result of the refusal.
So, the essential terms of the service agreement, with the exception of the subject of the agreement, must be identified individually for each specific type of service. For this purpose, it is necessary to rely on special regulations on such services, as well as business practice (whether it allows us to determine a condition not agreed upon in writing in one document in other ways).
Even more materials on the topic in the section: “Contract”.
On the issue of qualifying price as an essential condition of a contract for the provision of services, opinions of lawyers differ. Moreover, the positions of the courts here are also different. Thus, the FAS of the East Siberian District indicated that price is an essential condition of the contract for the provision of paid services (Resolution of August 1, 2001 No.
The conclusion that the cost of services is a prerequisite can follow from the title of Chapter. 39 of the Civil Code of the Russian Federation - “Paid provision of services.” Indeed, the remuneration of the contract is embodied in its price, so it would be reasonable to assume that the condition on the cost of services should be present in the contract.
Meanwhile, the requirement of the Civil Code of the Russian Federation on remuneration does not mean that the parties are obliged to provide in the contract the exact cost of services. The Code only states that services must be performed on a paid basis, i.e. not free of charge.
In accordance with paragraph 1 of Art. 779 of the Civil Code of the Russian Federation, under a contract for the provision of paid services, the contractor undertakes to provide services on the instructions of the customer, and the customer undertakes to pay for them. Thus, we can say with confidence that one of the essential terms of the contract for the provision of paid services is not the price of the service, but an indication of the customer’s obligation to pay for this service (see.
also Resolution of the Federal Antimonopoly Service of the Moscow District of September 12, 2003 in case No. KG-A40/6582-03). On the one hand, this seems logical, since the price, as a rule, depends on various factors: the number of specialists involved, labor intensity and volume of work, timing of services, etc. Sometimes it is difficult to provide for such factors when concluding a contract, so the law allows that the price of services can be determined according to the rules of Art. 424 of the Civil Code of the Russian Federation.
Confirming this conclusion, the Federal Antimonopoly Service of the Moscow District, in its Resolution dated August 6, 2004 in case No. KA-A41/6608-04, indicated that the mere absence of a price in a compensation agreement does not affect the fact of the existence of a transaction, since the absence of this condition is compensated by the application of the price for similar products.
At the same time, the presence of comparable circumstances that make it possible to unambiguously determine what price should be followed must be proven by the interested party (clause 54 of the joint Resolution of the Plenums of the Armed Forces of the Russian Federation and the Supreme Arbitration Court of the Russian Federation dated July 1, 1996 N 6/8 “On some issues related to the use part one of the Civil Code of the Russian Federation").
On the other hand, it is disappointing that at the moment there are no generally accepted standards for payment for certain types of services. For example, in Russia there is no reference book by which one could determine the average cost of providing consulting services. In Russian conditions, adjusting prices for consulting services taking into account the work practices of foreign companies is problematic.
In addition, the market for certain types of services (for example, brokerage) is in its infancy, so the criterion of “comparable circumstances for similar services” is a legal fiction in this state of affairs. Finally, the market for many types of services is subject to price fluctuations (and not only seasonal), which also complicates the task of applying Art. 424 Civil Code of the Russian Federation.
To be fair, we note that this gap is gradually being filled by the legislator. Thus, in the Federal Law of November 24, 1996 N 132-FZ “On the Fundamentals of Tourism Activities in the Russian Federation,” the list of essential terms of the contract for the sale of a tourism product contains its price, expressed in rubles (Article 10).
Subclause “d” of clause 14 of the Rules for the provision of paid educational services {amp}lt;1{amp}gt; It has been established that a necessary condition of the contract is the cost of educational programs. In other words, the legislation, recognizing that the parties may have difficulty determining a similar price for some services, obligated the parties to the contract to agree on the cost of the service in advance.
Educational services
This service is based on the “Law on Education of the Russian Federation”. The essential conditions for drawing up such an agreement are as follows:
- subject - paid (paid for by an individual) educational services;
- what area of training;
- what form of training;
- price - fixed in the contract and should not change afterwards;
- time frame (duration).
The transaction ends upon completion of training, unless the contract has been terminated earlier.
AGREEMENT FOR PAID LEGAL SERVICES: SAMPLE
Ensuring contract execution under 44-FZ
Contract enforcement is a procedure for the selected supplier to provide certain guarantees in order to cover possible damage to the customer in the event of non-fulfillment or improper fulfillment of the terms of the contract.
The requirement to provide security before concluding a contract is made by the customer and attached to the procurement documentation (this rule does not apply to the execution of the contract under 44-FZ for purchases specified in Part 2 of Article 96 of Law 44-FZ).
The customer also has the right to refuse to secure the contract if the purchase was carried out only with the participation of small businesses and non-profit organizations with a social orientation.
Medical services
Essential conditions:
- subject - provision of medical services (actions aimed at treatment, diagnosis and prevention of disease);
- quality - there must be permission to provide them in the Russian Federation, the presence of approved standards;
- responsibility of signatories;
- conditions of receipt;
- how payment will be made;
- rights of signatories, obligations;
- time frame.
Legal services
Here, the essential conditions are a certain volume and type of legal services. For example, written or oral consultations, assistance in preparing various types of documents, preparation and representation in court, examination, etc.
Important!
Under such an agreement, the lawyer must have sufficient freedom of action due to the specifics of his activities.
Since legal services are diverse, their cost cannot always be fixed in the contract. Usually the approximate cost or remuneration of the lawyer himself is indicated.
CONSULTING SERVICES AGREEMENT: SAMPLE
Errors in compilation
As mentioned above, it is difficult to use a typical form in such contracts, since depending on the service provided, the essential terms of the contract may change.
The most common mistake is ignoring a paper contract, especially if the service provided is not very expensive (refrigerator repair at home, tutor at home, etc.)
In these cases, the contractor faces the main risk: difficulty in proving the service provided. Therefore, it is recommended to always draw up an agreement on paper and with the signatures of the parties.
The next common mistake is the absence of a transfer and acceptance certificate. Its absence again creates difficulty for the performer.
If the customer of the service is an individual, then the “Law on the Protection of Consumer Rights” also comes into force, according to which the customer must receive full information about the subject, scope and timing of the provision.
RULES FOR DRAFTING CONTRACTS
Essential terms of the contract for the provision of paid services
Rules ch. 39 of the Civil Code of the Russian Federation does not in any way limit the subject composition of this contract: any person with civil legal capacity has the right to be both the performer and the customer. At the same time, the legal relations in question are also subject to special acts: the law “On the contract system in the field of procurement of goods, works, services...” dated 05.04.
An essential condition of a contract for the provision of services (i.e., one in the absence of which the contract is not concluded) is definitely the condition on the subject of the contract. Regarding other points put forward by lawyers, discussions are still ongoing.
- The price of the contract for the provision of paid services. The price in the service contract is not determined by legislative acts. There are a number of documents in the form of price lists, tariffs, etc., which, as a rule, come directly from the contractor. Typically, the cost of services includes value added tax (VAT). However, under an agreement for the provision of services by an individual, the price of paid services is calculated excluding VAT. Depending on the taxation regime of the parties, the agreement specifies the amount of value added tax (VAT) or the basis for exemption from VAT. Under an agreement for the provision of services by an individual, the organization (Customer) calculates and pays to the budget the amount of personal income tax withheld from the individual’s remuneration, and insurance contributions to the Pension Fund of the Russian Federation and compulsory health insurance funds. Insurance contributions to the Federal Social Insurance Fund of the Russian Federation are not accrued for the amount of remuneration paid.
- Personal performance. The contractor is obliged to provide services under a contract for the provision of services in person, unless otherwise provided by the terms of the contract for the provision of services (Article 708 of the Civil Code of the Russian Federation).
- The quality of services provided under the contract. The quality of the services performed by the contractor must comply with the terms of the contract for the provision of services, and in the absence or incompleteness of the terms of the contract - with the requirements usually imposed on services of the corresponding type.
- Acceptance of services. The customer is obliged, within the time frame and in the manner provided for by the terms of the contract for the provision of paid services, with the participation of the contractor, to accept the services provided.
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The absence of the above additional terms and conditions of the contract in the contract for the provision of paid services does not entail the recognition of the contract for the provision of paid services as invalid.
Incidental conditions are conditions that are included in the content of the contract only at the discretion of the parties. These accidental conditions either supplement the ordinary conditions or modify these ordinary conditions, which are fixed in law. If a random condition is absent from the text of the contract, this does not affect the validity of the contract. Thus, a contract for the provision of paid services may contain any random conditions at the discretion of the parties.
Contact the specialists
Like any important document, a service agreement requires a responsible attitude.
To ensure that the entire procedure from start to finish does not cause you any trouble, you should approach all stages very carefully. It is best if specialists help you with this. So, by contacting the RosCo company, which provides a wide range of services, namely: legal, auditing, accreditation, accounting, registration, personnel, you can be sure that the document drawn up with our professional participation
will meet all the necessary requirements and is guaranteed to protect you from any surprises.
Change of material conditions
There are two ways to make changes to the current contract and the essential terms of the employment contract under the Labor Code of the Russian Federation:
- By agreement, when either the employee or the employer expresses a desire to adjust, and the other party agrees to this. In this case, an additional agreement is concluded.
- At the initiative of the business owner, if organizational changes occur at the enterprise. The main thing is that all adjustments are documented. For example, the owner of a company fired his accountants because he entered into an agreement with an outsourcing company, which saved his costs.
Attention! Employees are notified of all organizational and technological changes at least two months in advance. If there are vacancies in the company, they are offered to employees subject to layoffs.
The main document regulating the relationship between employer and employees is the employment contract. It is drawn up in accordance with legal requirements and includes essential and additional conditions. Indication of the former is necessary regardless of the organizational and legal form of the business and the position of the employee.