Certificate of completed work / services, including with a self-employed contractor

Date: Certificate date. Agreement: Agreement date, number and subject​. Contractor — a taxpayer under the professional income tax (NPD; НПД) regime: Self-employed contractor​, taxpayer identification number (ИНН) Self-employed contractor’s taxpayer identification number (ИНН)​, identity document/details Contractor’s identity document / additional details​; acting personally. Customer: Customer engaging the self-employed contractor​, represented by Customer’s signatory​, Customer signatory’s position​, authority Basis of the Customer’s authority​. Acceptance covers the completed scope of work under the agreement. The following work and results for the period from Work period start to Work period end have been presented and accepted: List and identifying characteristics of the results: Work and identification of results​. Breakdown of measurements and price for the accepted scope:

Total price of the accepted scope: Total price, RUB​ RUB. For a transaction lawfully subject to professional income tax, the Contractor does not charge value added tax (VAT; НДС). Status and eligibility for the regime shall be checked against the actual circumstances. No apparent defects or discrepancies in the accepted scope were identified during acceptance. This does not deprive the Customer of rights in respect of latent defects under the law and the agreement. Payment shall be made in the manner and within the time limits specified in the agreement. Appendices and documents handed over: Documents and appendices handed over​.

The parties have inspected the results presented, compared them with the assignment and the agreed contractual scope, and checked the quantity and quality characteristics that can be assessed during ordinary acceptance. The price includes only the scope actually accepted; this certificate does not confirm work that has not been performed. The check was carried out by inspection and comparison with the documentation, without special tests. The certificate does not certify the results of checks that were not actually carried out. Where defects are identified, the comments shall specify the result concerned, the nature of the deviation and the agreed remedy; the correction terms shall identify the person responsible, deadline and repeat check. Signing the certificate with reservations does not constitute acceptance of a defective result without the corresponding claims.

Handover of originals, copies and electronic files shall be recorded separately. Missing documents are not deemed delivered merely because the certificate has been signed.

The Contractor confirms application of professional income tax to the specified work; verification of status on the payment date: Date and result of professional income tax status check​. Signing the certificate does not itself prove that status or eliminate indications of an employment relationship. Before applying the regime, the parties shall check the restrictions in Federal Law No. 422-FZ (ФЗ), including that the income is unrelated to employment and that the Customer is neither the current employer nor an employer from less than two years ago. If the restrictions are not met, the tax consequences shall be determined separately; the designation “self-employed” does not relieve the Customer of tax withholding agent duties where prescribed by law. Final payment is still due. On receiving payment, the Contractor shall generate and provide the Customer with a professional income tax receipt within the period specified in Article 14 of Federal Law No. 422-FZ for the relevant payment method; this certificate does not postpone receipt generation to an arbitrary date. Any advance payment previously received shall be supported by its own receipt. The certificate confirms performance and acceptance; the receipt confirms payment. If a receipt is cancelled or corrected, the Contractor shall inform the Customer of the grounds and provide the correct document; exclusion of income from the professional income tax regime requires a separate assessment.

The parties confirm the substance of the business transaction and the scope accepted. Each party shall receive one signed copy. Contractor acting personally: __________ / Self-employed contractor​ /. Customer: Customer signatory’s position​ __________ / Customer’s signatory​ /.