Stand manufacturing agreement 2018 sample form download

Agreement

production of stands

___________________ _________________ 20 years

LLC "Ivanov", hereinafter referred to as the Customer represented by Director Ivanov I.I., acting on the basis of the Charter, on the one hand, and LLC "Petrov", hereinafter referred to as the Contractor represented by Director Petrov P.P., acting on the basis of the Charter, on the other hand, collectively referred to as the Parties, have entered into this Agreement (hereinafter referred to as the Agreement) as follows.

1. Subject of the agreement

• 1. The Contractor provides for temporary possession and use to the Customer a designed and manufactured (according to drawings and sketches developed by the Contractor and approved by the Customer) exhibition stand (hereinafter referred to as the Product), and carries out its installation (with subsequent dismantling), for the purpose of using the Product by the Customer in Exhibition________, which is held in Moscow, from _____________ to _______________.
• 2. Installation/dismantling of the Product is carried out by the Contractor using its own resources and means within the time limits specified in the Agreement at the address: ______________________
• 3. The period of ownership and use of the Product begins from the moment the product is transferred to the Customer and ends with its return to the Contractor. Acceptance and transfer are formalized by acts. Calendar dates are specified in other articles of the Agreement, as well as the moments of occurrence of significant circumstances.

1. 2 . Cost and payment procedure

2.1. The total amount of the Agreement is ___________________. VAT is not subject to VAT in accordance with the “Notification on the possibility of applying the simplified tax system” No. ____dated _______. (object of taxation - income), issued ___________________________.

2.2. Payment is made according to the following scheme: advance payment in the amount 50% — ____________________ carried out within 5 (five) banking days from the moment the Customer receives the Contractor's invoice, the remaining amount: 50% — ______________________ payable after signing the Acceptance Certificate for completed work, accompanied by the appropriate documents, within 5 (five) banking days from the receipt of the Contractor's invoice. Payment for work performed is made by bank transfer to the Contractor's account specified in the Agreement. By agreement of the parties, other payment options are possible.

• 3. Payment obligations are considered fulfilled from the moment funds are credited to the Contractor’s current account.

1. 3 . Completion deadlines and delivery procedure - acceptance of completed work

3.1. The Contractor undertakes:

3.1.1. Proceed with work _______________.

3.1.2. Develop and agree in writing with the Customer a design project for an exhibition stand (Appendix No. l), an estimate (Appendix No. 2) by _____________.

3.1.3. Coordinate with the exhibition administration all issues related to the operation of the stand: design, configuration, electrification, use of additional equipment, fire safety issues, etc. within a time frame sufficient for the successful construction of the stand. The stand must fully comply with the requirements of the exhibition organizers and the fire department.

• 1.4. Install exhibition equipment (from the Contractor's materials, according to drawings and drawings made by the Contractor and approved by the Customer) with _______.
• 1.5. Upon completion of the work, notify the Customer that the object is ready for delivery.
• 1.6. Hand over the completed project to the Customer by __________________.
• 1.7. After the exhibition closes, dismantle the equipment within the time limits agreed with the exhibition organizers.

3.2. The customer undertakes:

• 2.1. Provide the Contractor with all the necessary documentation: a plan for the location of the stand in the exhibition pavilion indicating the location number of the built-up area, the size of the exhibition area, logos in vector form in the format of Corel Draw and Adobe Illustrator programs, files for printing printed products in tiff format with a resolution of at least 150 dpi in full size no later than _______________. If it is necessary to edit or create files, logos, as well as printed products provided for printing, the Customer pays additionally the cost of the work according to the Contractor’s prices, and also approves the layout in writing as an additional appendix to the Agreement.
• 2.2. Accept the stand from the Contractor no later than _____ hours on ________. and provide a list of claims for work no later than ____ hours __________, if any.
• 2.3. The Contractor is not responsible for a delay in the completion of work if this delay is due to the Customer’s failure to pay any amounts to the Exhibition Organizer.
• 2.4. Approve the final version of the exhibition stand design (Appendix No. 1), estimates (Appendix No. 2) with the signature of the responsible person and seal before ________. After approval of the project, any changes in the design of the stand are permissible only by agreement of the Parties.

3.3. Delivery - acceptance of completed work is carried out by signing the Certificate of Delivery - Acceptance of Completed Work by the parties. In case of a reasoned refusal to accept the work, the Customer provides the Contractor with a list of claims in writing. Based on the list provided, the Contractor satisfies the claims.

1. Responsibility of the parties

4.1. For violation of the terms of the Agreement, the guilty party shall compensate the losses caused to the opposing party.

4.2. If the deadlines for completing any work under the Contract are violated, the Contractor shall pay the Customer a penalty in the amount of 0.5% of the total cost of the Contract for each day of delay.

5.3. If the deadlines for payment for work performed under the Contract are violated, the Customer shall pay the Contractor a penalty in the amount of 0.1% of the total cost of the Contract for each day of delay.

1. Settlement of disputes

5.1. The parties to this agreement have agreed that all disputes arising from the agreement, including disputes regarding the recognition of the agreement as invalid (void), not concluded, will be resolved through negotiations, and if no agreement is reached, the disputes will be referred to the permanent arbitration court at the commercial - Chamber of Industry of the Samara Region in accordance with the current regulations. The decision of this arbitration tribunal is final and subject to voluntary execution within a month from the date of the decision.

1. Other conditions

6.1. The agreement is valid from the day it is signed by the parties and is valid until the obligations under it are fully fulfilled. The agreement is drawn up in two copies, one for each party, having equal legal force for the parties.

Sample contract for renting a stand for the duration of the exhibition posted below.

AGREEMENT No. __

exhibition stand rental

_______________ "___"________ 201_

We call__ inhereinafter "Organizer",

represented by ________ ______________________________________, current

based _______________________, On the one sideAnd _______________________________,

(Charter, regulations) (name of enterprise, organization)

we call__ in hereinafter "Participant", represented by ___________________________________, current

(position, surname, first name, patronymic)

based ______________________, on the other sidehave concluded this Agreement

(Charter, regulations)

about the following:

1. The Organizer provides the Participant with ______________ for a fee during the exhibition, stand No. _____ with an area of ​​_____ sq. m. m, equipped "turnkey". The stand set of standard configuration consists of: structures and furniture. The Organizer provides the Participant with power supply, lighting, heating, ventilation, and cleaning of the stand; publishes the Participant’s information in the exhibition catalog in mutually agreed upon volumes.

2. The Participant undertakes to pay within ____ days from the date of signing this Agreement the cost of renting a stand, based on the cost of 1 sq. m in the amount of ____________, for a total amount of ____________ rubles.

3. In the event of a written refusal of the Participant to participate in the exhibition, the Organizer withholds ___% of the rental amount specified in this Agreement, if the refusal occurred before "___"_______ _____, and __% - after the specified period.

4. If the Participant does not comply with the payment deadlines established by this Agreement, the Organizer has the right to terminate this Agreement on its own initiative.

5. Equipment is imported ________ before the start of the exhibition, and exported on the day it ends. If the Participant does not comply with the deadlines for the removal of exhibition equipment, then the Organizer’s costs for storing the equipment are at the expense of the Participant.

6. The participant independently guards the stand equipment during the daytime. The Organizer organizes the transfer and reception of stand equipment under security from ___ to ___ (night time), and also assists the Participant in insuring his exhibits and equipment.

7. When setting up his own stand or completing its design, the Participant undertakes not to use paints, adhesives and other substances that could lead to damage to the construction materials used in mounting the exposition. The Organizer's expenses for the restoration of structures and furniture, the damage of which occurred due to the fault of the Participant, are at the expense of the latter.

8. The Participant undertakes not to provide the allocated exhibition space to third parties who are not parties to this Agreement, and also not to place advertisements for these persons.

9. If the Participant does not occupy the allocated area until ___ hours on the opening day of the exhibition, the Organizer has the right to use it at his own discretion, which does not exempt the Participant from paying the full amount of the rent specified in this Agreement.

10. The terms of this Agreement may be changed or supplemented by agreement of the parties in writing.

11. Disputes arising under the terms of this Agreement are resolved in accordance with the procedure established by law.

Agreement

LLC "Ivanov", hereinafter referred to as the Customer represented by Director Ivanov I.I., acting on the basis of the Charter, on the one hand, and LLC "Petrov", hereinafter referred to as the Contractor represented by Director Petrov P.P., acting on basis of the Charter, on the other hand, collectively referred to as the Parties,has entered into this Agreement (hereinafter referred to as the Agreement) as follows.

1. The Subject of the Agreement

1.1. The Contractor provides for temporary possession and use to the Customer the developed and manufactured (in accordance withdrawings and sketches developed by the Contractor and approved by the Customer) exhibition stand (hereinafter referred to as the Product), and carries out its installation(with subsequent dismantling), for the purpose of using the Product by the Customer in Exhibition________, which is held in Moscow, from _____________ to _______________.

1.2. Installation/dismantling of the Product is carried out by the Contractor using its own resources and means within the time limits specified in the Agreement at the address: ______________________

1.3. The period of ownership and use of the Product begins from the moment the product is transferred to the Customer and ends with its return to the Contractor. Acceptance and transfer are formalized by acts. Calendar dates are specified in other articles of the Agreement, as well as the moments of occurrence of significant circumstances.

2 . Cost and payment procedure

2.1. The total amount of the Agreement is ___________________ . VAT is not subject to VAT in accordance with the “Notification on the possibility of applying the simplified tax system” No. ____dated _______. (object of taxation - income), issued ___________________________.

2.2. Payment is made according to the following scheme: advance payment in the amount 50% - ____________________ carried out within 5 (five) banking days from the moment the Customer receives the Contractor's invoice, the remaining amount: 50% - ______________________ payable after signing the Acceptance Certificate for completed work, accompanied by the appropriate documents, within 5 (five) banking days from upon receipt of the Contractor's invoice. Payment for work performed is made by bank transfer payment to the Contractor's account specified in the Agreement. By agreement of the parties, other payment options are possible.

2.3. Payment obligations are considered fulfilled from the moment funds are credited toContractor's bank account.

3 . Completion deadlines and procedure for delivery - acceptance of completed work

3.1. The Contractor undertakes:

3.1.1. Proceed with work _______________.

3.1.2. Develop and agree in writing with the Customer a design project for the exhibition stand (Appendix No. l), an estimate (Appendix No. 2) by _____________.

3.1.3. Coordinate with the exhibition administration all issues related to the functioning of the stand: design, configuration, electrification, use of additional equipment, fire safety issuesdanger, etc. within a time frame sufficient for the successful construction of the stand. The stand must be completelymeet the requirements of the exhibition organizers and the fire department.

3.1.4. Produce installation of exhibition equipment(from the Contractor's materials, according to drawings and drawings made by the Contractor and approved by the Customer) with _______.

3.1.5. Upon completion of work, notify Customer about the readiness of the object for delivery.

3.1.6. Hand over the completed project to the Customer by __________________.

3.1.7. After the exhibition closes, dismantle the equipment within the timeframe agreed upon withexhibition organizers.

3.2. The customer undertakes:

3.2.1. Provide the Contractor with allrequired documentation: stand layout plan in the exhibition pavilion indicating the location number of the building being built squares, size of exhibition area, logos in vector form in the format of Corel Draw and Adobe Illustrator programs, files for printing printed products in tiff format with a resolution of at least 150 dpi in full size no later than _______________. If necessary editing or creating files, logos, as well as printed products provided for printing, Customer pays additional cost works according to the Contractor's prices, as well as approves the layout in writing as an additional appendix to the Agreement.

3.2.2. Accept the stand from the Contractor no later than _____ hours on ________. and provide a list of claims for work no later than ____ hours __________ g, if available.

3.2.3. The performer does not bear liability for delays in completion of work, if this delay in case of non-paymentThe customer has any amounts To the organizer of the exhibition.

3.2.4. Approve final version exhibition stand design (Appendix No. 1), estimates (Appendix No. 2) signed responsible person and stamped until ________ d. After approval of the project, any changes in the design stand are acceptable only by agreement of the Parties.

3.3. Delivery - acceptance of completed work is carried out by signing the Delivery Certificate by the parties - acceptance of completed works When motivated refusal to accept the work, the Customer provides the Contractor with a list of claims in in writing. On Based on the list provided, the Contractor satisfies the claim.

5.3. If the terms of payment for work performed under the Contract are violated, the Customer shall pay the Contractor a penalty in the amount of 0.1% of the total cost of the Contract for each day delays.

5. Dispute resolution procedure

5.1. The parties to this agreement have agreed that all disputes arising from the agreement, including disputes regarding the recognition of the agreement as invalid (void), not concluded, will be resolved through negotiations, and if no agreement is reached, the disputes will be referred to the permanent arbitration court at the commercial - Chamber of Industry of the Samara Region in accordance with the current regulations. The decision of this arbitration tribunal is final and subject to voluntary execution within a month from the date of the decision.

6. Other conditions

6.1. The agreement is valid from the date of signing by the parties and is valid untilfull fulfillment of obligations under it.The agreement is drawn up in two copies, one for each party,having equal legal force for the parties.

6.2. All changes to the text of the Agreement have legal force only iftheir mutual verification by each of the parties in each individual case.The terms of the Agreement may be changed by mutual agreement of the parties withmandatory written agreement.

7. Legal addresses, banking details and signatures

To begin construction in the Russian Federation, you must register in our country with the tax office within 30 days from the start of activity. A foreign company must register with the tax inspectorate at the location of each of its construction sites, at the location of the property and registration of vehicles under the Tax Code of the Russian Federation).

If a foreign company has not yet begun its activities in the Russian Federation, it does not have property or vehicles, but it has already opened a bank account on the territory of the Russian Federation, then in this case it is necessary to register with the tax inspectorate at the location of the bank in which a foreign company has an account.

To register with the tax inspectorate, a foreign company must submit documents, the list of which is given in Order of the Ministry of Taxation of the Russian Federation dated April 7, 2000 No. AP-3-06/124 “On approval of the regulations on the specifics of accounting for foreign organizations with tax authorities.”

Order of the Ministry of Taxes and Taxes of the Russian Federation dated July 28, 2003 No. BG-3-09/426 “On registration of foreign organizations with tax authorities” clarified the procedure for replacing foreign organizations with documents issued before October 1, 2003, confirming registration with tax authorities for documents with indicating the taxpayer identification number (hereinafter referred to as the TIN), the code of the foreign organization (FCO), generated using the directory “Codes of Foreign Organizations” and the reason for registration code (hereinafter referred to as the FOC).

Representative offices of foreign companies can operate according to Russian rules or according to the rules of their country, if they do not contradict international financial reporting standards. This is stated in paragraph 2 of the Regulations on accounting and financial reporting.

If the subcontractor is a foreign organization, its activities on this construction site are also considered to create a permanent establishment of this subcontractor organization.

This provision applies to a subcontractor organization whose duration of activity is at least 30 calendar days in total, provided that the general contractor has a permanent establishment.

The beginning of the existence of a construction site for tax purposes is considered to be the earlier of the following dates: the date of signing the act of transferring the site to the contractor (the act of admitting the subcontractor’s personnel to perform its part of the total scope of work) or the date of the actual start of work.

The end of the existence of a construction site is the date of signing by the customer (developer) of the acceptance certificate for the object or the set of works provided for in the contract. The completion of the subcontractor’s work is considered to be the date of signing the work acceptance certificate to the general contractor. If the acceptance certificate was not issued or the work was actually completed after the signing of such a certificate, the construction site is considered to have ceased to exist (the work of the subcontractor is considered completed) on the date of actual completion of preparatory, construction or installation work included in the scope of work of the corresponding person at this construction site .

If construction is temporarily stopped, the construction site does not cease to exist. With the exception of cases of conservation of an object for a period of more than 90 days, if such conservation was carried out by decision of government bodies.

Foreign organizations carrying out activities on construction sites that do not form a permanent establishment in the Russian Federation indicate a reference to a specific international treaty (agreement), which establishes a period during which such activities do not form a permanent establishment.

The presence of a permanent establishment (construction site) is determined based on the provisions of the relevant agreement (agreement) on the avoidance of double taxation in force in relations between the Russian Federation and a specific foreign state.

You can find out more about the issues related to the procedure for paying taxes by foreign organizations in the Russian Federation in the book by the authors of BKR – INTERCOM – AUDIT JSC “Foreign organizations and their representative offices”.

Below we will briefly consider what main taxes a foreign company engaged in construction activities must pay in the Russian Federation.

1. Tax on property of organizations.

Taxpayers of property tax are foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

The activities of a foreign organization are recognized as leading to the formation of a permanent representative office in the Russian Federation in accordance with the Tax Code of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

The object of taxation for foreign organizations operating in the Russian Federation through permanent representative offices is movable and immovable property related to fixed assets.

Foreign organizations keep records of taxable items in accordance with the accounting procedures established in the Russian Federation.

The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices is recognized as real estate located on the territory of the Russian Federation, owned by these foreign organizations by right of ownership.

The tax base in relation to real estate objects of foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices, as well as in relation to real estate objects of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent representative offices, is recognized as the inventory value of these objects according to data technical inventory bodies.

Authorized bodies and specialized organizations carrying out accounting and technical inventory of real estate objects are required to report to the tax authority at the location of these objects information about the inventory value of each such object located on the territory of the corresponding subject of the Russian Federation within 10 days from the date of assessment (revaluation) the specified objects.

If an object of real estate subject to taxation has an actual location on the territories of different constituent entities of the Russian Federation or on the territory of a constituent entity of the Russian Federation and in the territorial sea of ​​the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in relation to the specified object of real estate, the tax base is determined separately and accepted when calculating tax in the corresponding subject of the Russian Federation in a part proportional to the share of the book value (for real estate objects specified in the Tax Code of the Russian Federation - inventory value) of the real estate object on the territory of the corresponding subject of the Russian Federation.

You can find out more about issues related to the calculation and payment of property tax in the book by the authors of BKR - INTERCOM - AUDIT JSC "Property Tax of Organizations".

2. Value added tax.

The procedure for paying VAT by foreign companies depends on how the foreign company operates - through a permanent establishment or not. If the activities of a foreign company form a permanent establishment in the Russian Federation, then it must pay VAT independently. If the construction site does not form a permanent representative office in the Russian Federation, then the obligation to calculate, withhold and pay VAT on income paid to a foreign company rests with the tax agent (the source of payment of income) of the Tax Code of the Russian Federation).

Now let's talk about VAT deductions. A foreign company, whose activities form a permanent establishment in the Russian Federation, can take advantage of the VAT deduction in the generally established manner, since in this case it calculates and pays the tax independently in accordance with the norms of Russian VAT legislation - Chapter 21 of the Tax Code of the Russian Federation. A foreign company that is a VAT taxpayer can also take advantage of a VAT deduction for goods (work, services) purchased or imported into the Russian Federation for its activities. To do this, the following conditions must be met:

tax amounts presented by sellers to a taxpayer - a foreign person, when the specified taxpayer purchases goods (work, services) or paid by him when importing goods into the customs territory of the Russian Federation for his production purposes or for carrying out other activities are subject to deduction. These tax amounts are subject to deduction or refund only if subject to registration of the taxpayer- a foreign person to be registered with the tax authorities of the Russian Federation (Tax Code of the Russian Federation).

For more detailed information on issues related to the calculation and payment of VAT, you can read the books by the authors of BKR – INTERCOM - AUDIT JSC “Value Added Tax” and “Income Tax and VAT: A Practical Guide for Tax Agents”.

3. Tax on corporate profits.

· the tax agent has received confirmation that the foreign company, whose activities do not form a permanent establishment in our country, is registered in a country with which the Russian Federation has concluded an agreement on the avoidance of double taxation.

If a foreign company has not provided the tax agent with confirmation that it is registered in a country with which the Russian Federation has an agreement for the avoidance of double taxation, then tax will be withheld from its income. In this case, the foreign company can also apply to the tax office where the tax agent is registered with a request to return the previously withheld tax. This must be done within three years from the end of the tax period in which the income was paid.

To receive a tax refund, you must submit the following documents:

· an application in the form given in Appendix 1 to the Order of the Ministry of Taxes of the Russian Federation dated January 15, 2002 No. BG-3-23/13 “On approval of application forms for a foreign organization for the refund of taxes withheld at the source of payment in the Russian Federation”;

· notarized confirmation that the foreign company at the time of payment of income was registered in a country with which the Russian Federation has an agreement on the avoidance of double taxation;

· a copy of the agreement (or other document) on the basis of which the income was paid;

· copies of payment documents confirming tax payment by the tax agent.

Let's consider a situation where a (customer) Russian organization attracted a foreign Turkish company, which has a representative office in the Russian Federation, to construct a facility. The period of existence of the construction site is less than 18 months - the period established for the formation of a permanent representative office by the Agreement between the Government of the Russian Federation and the Government of the Republic of Turkey of December 15, 1997 “On the avoidance of double taxation with respect to income taxes.”

The answer to this question is given in the Letter of the Department of Tax Administration of the Russian Federation for the city of Moscow dated February 5, 2004 No. 26-12/7384.

1. The ORGANIZER provides the PARTICIPANT for the duration of the exhibition (“”2020) with stand No., area sq.m., equipped on a turnkey basis (rental of structures and furniture, construction and decoration of a standard configuration stand, power supply, lighting, heating, ventilation, cleaning) and publishes the PARTICIPANT’s information in the exhibition catalog in mutually agreed upon amounts.
2. The PARTICIPANT undertakes to pay within days from the date of signing by the ORGANIZER of this Agreement the cost of renting a stand, based on the cost of 1 sq.m. in the amount of rubles for the total amount of rubles, including all taxes.
3. In the event of a written refusal by the PARTICIPANT to participate in the exhibition, the ORGANIZER withholds % of the rent determined in this Agreement, if the refusal occurred before 2020, and % after the specified period.
4. If the PARTICIPANT fails to meet the payment deadlines established by this Agreement, the ORGANIZER has the right to terminate this Agreement on its own initiative.
5. Equipment is imported before the start of the exhibition, and exported on the day it ends. If the PARTICIPANT fails to meet the deadlines for the removal of exhibition equipment, then the ORGANIZER's costs for storing the equipment are at the expense of the PARTICIPANT.
6. The PARTICIPANT undertakes not to have any claims against the ORGANIZER in the event of injuries to his official representatives, as well as regarding possible losses, theft and damage to equipment. The ORGANIZER organizes the transfer and acceptance of stand equipment under the protection of law enforcement officers from until the next day, and also assists the PARTICIPANT in insuring its exhibits and equipment.
7. When setting up the stand itself or completing its design, the PARTICIPANT undertakes not to use paints, adhesives and other substances that could lead to damage to the construction materials used in the installation of the exhibition. The costs of the ORGANIZER for the restoration of structures and furniture, the damage of which occurred due to the fault of the PARTICIPANT, are at the expense of the latter.
8. The PARTICIPANT undertakes not to provide allocated exhibition space to organizations that are not parties to this Agreement, and also not to place advertising for these organizations.
9. If the PARTICIPANT does not occupy the allocated space before the opening day of the exhibition, the ORGANIZER has the right to use it at its own discretion, which does not relieve the PARTICIPANT from paying the full amount of the rent specified in this Agreement.
10. The terms of this Agreement may be changed or supplemented by agreement of the parties in writing.
11. Disputes arising under the terms of this Agreement are resolved in accordance with the procedure established by law.