Preparing a report in form 1-GOZ: step-by-step instructions

In addition to regular reports to the tax service, institutions are required to report to state statistics bodies. For this purpose, reporting forms and instructions for them have been developed at the legislative level, intended for all types of economic units (commercial, non-profit enterprises, municipalities, etc.). The document forms for statistics contain information about activities, movement of fixed assets, personnel, wages, etc. Factors of the labor process are covered by form 1-T (working conditions).

What is a State Defense Order report: Form 1-State Defense Order

Reporting on state defense orders has existed for several years, but, as before, it raises many questions.
Filling out a report on Form 1-GOZ is regulated by the Federal Antimonopoly Service. The same government agency has developed a form. Form 1-GOZ must be submitted by enterprises included in the consolidated register of organizations of the military-industrial complex. The list of such enterprises is approved by the Ministry of Industry and Trade. There is a register approved by order of the Ministry of Industry and Trade of Russia No. 1828 dated July 3, 2015; if you find your company in it, then you are required to submit a report on the state defense order. If you ignore this requirement, the FAS will impose a fine.

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Results

The balance sheet is drawn up on a specific form approved for this purpose by the Ministry of Finance of Russia, and in compliance with certain rules for entering information into it. As of June 1, 2019, the balance sheet form has a new edition. Forms and examples of filling out the balance can be found on the Federal Tax Service website and on our website.

Sources:

• Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n
• Order of the Ministry of Finance of the Russian Federation dated April 19, 2019 N 61n

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Report on the implementation of the State Defense Order: composition and structure

The reporting form is developed by FAS. Download it and instructions for filling out the 1-GOZ form on the official website in the section “Control of state defense orders. Explanations."

The reporting form consists of three pages:

1. The data of the reporting organization is reflected, as well as information on the implementation and financing of work under the state defense order. Information is provided for each concluded contract.
2. Designed to reflect data on contracts during the implementation of which problems arose: failure to meet delivery or payment deadlines, contradictions at the stage of concluding a contract or additional agreements to it, etc.
3. The third page is provided to reflect balance sheet data, number of employees and volume of products produced.

Indicators are filled in with a cumulative total from the beginning of the year in thousands of rubles. Each page of the report is signed by an authorized official (usually the head of the company).

Self-test

In order to check the correctness of its completion, department specialists prepared control ratios. They are shown in the table:

Submission dates in 2021

Reporting is prepared and submitted quarterly. Different sections have different deadlines for submitting 1-GOZ to the FAS in 2021, you can track them using the table:

Reports are submitted by all defense industry enterprises included in the list and executing government contracts:

• with state customers of the State Defense Order (that is, being the main state contractors);
• with head performers (that is, being a second-level performer);
• with state defense contractors.

If an organization does not have concluded government contracts, then it still submits reports on the state defense order, but has the right not to fill out the form completely. Such an organization submits to the FAS an information letter about the absence of obligations within the framework of the State Defense Order and submits page 3 of the report within the established time frame.

Degree of harm and danger

At least once every five years, enterprises must carry out an assessment of labor factors with the involvement of a special third-party organization (Federal Law No. 426 of December 28, 2013). A work process condition assessment card is filled out for each workplace. In the future, this document will serve as the basis for confirming the employee’s rights to benefits and compensation.

Classification of working conditions according to the degree of harmfulness and danger:

• 1 – optimal: no harmful effects on the human body.
• 2 – acceptable: harmful effects are observed, but within the limits of regulated hygienic standards, the body’s condition is restored during the prescribed rest.
• 3 – harmful: exposure exceeding hygienic standards. The functional parameters of the body are restored over a long period of time, and the development of occupational diseases, including loss of working capacity, is possible.
• 4 – dangerous: exposure to factors that threaten human life.

Persons employed in hazardous work with working conditions of 2,3,4 have the right to benefits and subsidies.

In what form do they take FAS 1-GOZ?

The procedure for submitting the report depends on whether the 1-GOZ report is classified by the FAS, i.e. whether the information reflected in it is classified.

If the reporting form does not contain information with limited distribution, it is sent to a special email address of the FAS Russia in compliance with the following rules:

• 1-GOZ is submitted strictly in Excel format;
• cover letter - in PDF with the signature of an authorized person;
• The subject of the message indicates the name of the organization.

Original documents with signatures of authorized officials are sent in paper form to the address: 125993, Moscow, st. Sadovaya-Kudrinskaya, 11.

If the reporting contains information classified as “Confidential” or “For Official Use”, then it is sent in paper form with the attachment of an electronic information carrier with a report recorded on it in Excel format. The name of the organization must be indicated on the electronic information carrier (or the envelope in which it is contained). A package of documents is sent to the address: 125993, Moscow, st. Sadovaya-Kudrinskaya, 11.

The original report containing information constituting a state secret, a cover letter to it and an electronic medium with a recorded Excel file are sent strictly to the address: 101990, Moscow, Ulansky per., 16, building 1.

What are statistics codes for?

You will need knowledge of statistics codes in the following cases:

• opening a bank account;
• submission of tax and accounting reports;
• filling out payment orders and payment receipts;
• submission of statistical reporting (Gosstat);
• carrying out export-import operations;
• changing the place of registration of an individual entrepreneur or the location of an organization (legal address);
• when opening a branch of the organization;
• changing the full name of the individual entrepreneur or the name of the legal entity;

How to fill out form 1-GOZ: step-by-step instructions

Let's look at an example of how to fill out forms 1-GOZ at the FAS. Let’s say that LLC “Company” is included in the register of organizations of the military-industrial complex, that is, it is required to submit Form 1-GOZ. In the 1st quarter of 2021, it fulfills one contract concluded as part of the execution of the state defense order, therefore, it fills out and submits all three pages of the 1-GOZ.

We start filling out from page 1. We indicate the registration details of the organization:

• full name;
• OGRN, INN, KPP and OKPO;
• company location address, telephone, fax, email.

This information is indicated on each sheet of the reporting form.

Let's move on to filling out the table section. For each contract we provide information about it:

• number, IGK, date of conclusion and execution;
• name and code of the state customer;
• name and code of products (types of work);
• total indicators characterizing cash flow, production and delivery within the Civil Code.

The name and code of the state customer, product code must be indicated in accordance with notes 1 and 2 to the explanation for filling out page 1. They are posted on the official website of the FAS in the section “Control of state defense orders. Explanations." All amounts are indicated in thousands of rubles, and dates are in the format DD.MM.YYYY.

IMPORTANT!

Generating data using formulas is not allowed. All data must be entered either digitally or in text form.

The following is how to fill out page 2 of form 1-GOZ:

• in the section “Placement of state defense orders and conclusion of government contracts (contracts)” information is reflected on all government contracts and contracts, during the conclusion (signing) of which or during the conclusion (signing) of additional agreements to which difficulties arose between the state customer and the main contractor, the main contractor and performer, performers;
• in the section “Execution of government contracts (contracts) under the state defense order” information on the progress of execution of all government contracts (contracts) is indicated.

Column 14 is intended to describe problems that arose during the execution of the contract. If there are no violations, then an appropriate note must be made about this.

Page 3 contains accounting data. It is not an analogue of accounting, but contains individual indicators from it.

At the bottom of each page you must indicate the position and full name of the manager and the person responsible for filling it out.

Instructions for filling

All reporting pages are required to be completed if there are state defense contracts. Instructions for filling out form 1-GOZ highlight mandatory information, the absence of which will result in the reporting not being accepted.

The following information is required on page 1:

1. Data on all contracts carried out by the enterprise in 2021.
2. Data on all contracts concluded in previous periods, the obligations under which were not fulfilled by the contractor or customer.
3. For each contract, government contract identifier, information about the customer indicating the TIN, data about the subject of the government contract (name, code of products, works, services).

When filling out page 2 of form 1-GOZ, the following must be indicated:

1. Information about contracts during the signing of which disagreements arose between the parties, or which were terminated, declared invalid, or where there was a refusal to conclude. For each such contract, the reasons for the problems arise are indicated.
2. For executed contracts, information is provided on:
   progress;
3. planned and actual deadlines;
4. reasons for non-performance, improper performance;
5. when receiving a loan to carry out work - about the share of loan funds, the rate, the name of the bank;
6. undelivered samples of military and special equipment - name and quantity;
7. the amount of repaid and outstanding accounts payable that arose as part of the execution of the government contract.

Page 3 is filled out by all defense industry enterprises, even if they are not executors under state defense contracts. It reflects:

1. Accounting data as of the reporting date.
2. The volume of all manufactured products and the volume of manufactured products under state defense orders.
3. Separately, the volume of military products produced is total and within the framework of the execution of state defense orders.

The head of the organization signs the report in Form 1-GOZ.

Liability for failure to provide

Responsibility for failure to submit or untimely submission of reports in Form 1-GOZ to the FAS is established by paragraph 2 of Article 19.7.2 of the Code of Administrative Offenses of the Russian Federation. The fines are significant:

• for officials - 15,000 rubles;
• for legal entities - from 100,000 to 500,000 rubles.

FAS Russia actively uses this tool to bring to justice organizations that evade the preparation and submission of reports. The EIS GOZ information system helps the regulatory authority with this. The report must be submitted by all defense industry companies whose contract information is contained in this system. It is designed to automatically track payments when fulfilling government defense orders. Every year, the FAS holds about 100 organizations accountable for failure to submit reports.

Unified system of classification and coding of economic information

Official statistics use a unified system for classifying and coding economic data. Examples are:

• Classification by economic sectors;
• Classification of types of economic activities;
• Classification of financial transactions;
• Classification of goods and services;
• Classification of liabilities and assets of an enterprise;
• Classification of taxes and other fees;
• Classification of expenses of government bodies;
• Classification of administrative forms of ownership, etc.

The main objectives of the unified classification and coding system:

1. Creation of favorable conditions for the formation of a unified information environment on the territory of the Russian Federation;
2. Systematization of data in accordance with unified classification rules, their application in forecasting the social and economic development of the state;
3. Information support in the field of taxation, social insurance, licensing, real estate transactions, etc.;
4. Promotion of cooperation and specialization in the production field;
5. Streamlining the certification and standardization of manufactured goods and services provided;
6. Promoting intersectoral exchange of information resources;
7. Ensuring compatibility of information resources and information systems;
8. Harmonization of a unified classification and coding system with regional and international standards and classifications.