Calculation of NMCC using the method of comparable market prices

The comparable market price method involves establishing value based on prices for objects with similar characteristics.

Question: It is planned to purchase services for the development of design documentation for the construction and reconstruction of capital construction projects. Which method of substantiating the NMCC should be used? The method provided for by Order of the Ministry of Construction of Russia dated December 23, 2019 N 841/pr, or the method of comparable market prices (market analysis)? View answer

Determination of NMCC using comparable market prices

Determining NMCC using comparable market prices is an analysis of price offers for similar goods, works or services, taking into account the commercial and financial conditions of the planned order. Based on this analysis and the data obtained, the maximum cost is established. Let us examine in more detail how the NMCC is justified using the method of comparable market prices; you will find an example of such a calculation below. In essence, the comparable market price method of market analysis is to predict the cost of purchases based on prices for identical goods, and in their absence, for similar goods.

Limit set

In order for a transaction to be classified as controlled, it is necessary not only that it be concluded between related parties or with the participation of an offshore company.
It is necessary to achieve a certain amount of income received or income from a set of transactions.

The income limit that must be exceeded for transactions to be considered controlled is:

60 million rubles, if the parties are interdependent and one of the parties to the transaction is a payer of the mineral extraction tax and calculates it at a rate expressed as a percentage. In this case, the subject of the transaction must be the extracted mineral or at least one of the parties is exempt from paying income tax;
60 million rub. regardless of affiliation, if these are transactions in the field of foreign trade in goods of global exchange trade or the counterparty to the transaction is located offshore;
100 million rubles, if among the participants in transactions or their totality there are both payers of UTII or Unified Agricultural Tax and persons who do not pay these taxes.
2 billion rubles. for other transactions with related parties in 2013 and 1 billion in 2014;
0 rub. for a set of transactions for the sale of products, goods, works and services carried out through the intermediary of firms that are not formally interdependent. But at the same time, these firms do not perform any additional functions, do not take on any risks and do not use any assets (letter of the Ministry of Finance of Russia dated April 9, 2012 No. 03-01-18/3-46).

In this case, the amount of income for a calendar year is determined by adding the amounts of income from transactions with all related parties.
The fact of exceeding the amount criterion for recognizing transactions as controlled is established for each set of transactions made with each related party (letter of the Ministry of Finance of Russia dated September 5, 2012 No. 03-01-18/6-122). If the limit on transactions is not exceeded, then they will not be recognized as controlled and subject to control by tax authorities.

Let's look at the differences between these groups

Identical products have the same functional, technical, quality, performance characteristics, country of origin and manufacturer. In this case, minor differences in appearance do not matter. For example, two cars that are identical in all respects (same brand, same configuration, etc.), but differ in color. The latter is considered a discrepancy regarding appearance.

Similar products have comparable characteristics and consist of similar components, with the same quality, country of origin and reputation in the market. Perform the same functions and can be commercially interchanged. For example, two winter-type rubber tires, studded, identical in size, speed index and load, manufactured in the same country, but by two different manufacturers with different trademarks. Both tires are made to the same standard, from the same materials, have the same reputation in the market, and are therefore homogeneous.

It should be taken into account that commercial offers from suppliers must contain an indication of specific goods, having a trademark, model and other parameters. Having studied them, the customer will be able to understand whether they are offering identical or homogeneous goods.

It is important!

When analyzing, economists pay attention to the information that came from a potential supplier in the form of a commercial proposal, confirmed in the prescribed manner. Such a proposal must contain a description of a specific product item, which is characterized by a trademark, characteristics, and other features that allow the product to be identified. Only with a thorough analysis of received official requests can a potential partner formulate a conclusion about whether the proposed items belong to a group of homogeneous or identical goods. The correctness of this conclusion affects the accuracy of further calculations and the correctness of determining the NMCC.

Sending inquiries to suppliers

Clause 3.7.1 of the Order of the Ministry of Economic Development of Russia dated October 2, 2013 No. 567 indicates the need to send five requests. However, the Resolution of the Arbitration Court of the Northwestern District dated March 27, 2015 in case No. A42-2927/2014 disputes this fact and indicates that the customer independently determines the number of requests that are necessary to determine the NMCC. We discussed in detail the algorithm for obtaining a commercial proposal and the necessary samples in the article “We are preparing a request for commercial proposals.”

NMC calculators according to 44 Federal Laws

To facilitate the calculation of the NMCC, you can use the NMCC calculator for 44 Federal Laws. The calculation is based, as a rule, on three price proposals, the chosen priority method is to determine the initial maximum price of the contract, which is determined by market analysis... Some NMC calculators already have variation coefficients built-in; in some NMC calculations, calculators have a window for entering this coefficient manually. There are subscriptions to information resources that already include calculators. Of course, they are not free, just like paid software like Economy Expert. You can use the most common NMC 44-FZ calculators on the NAI website https://naiz.org/fz44/tools/ Also, you can calculate the NMC without a calculator yourself, in accordance with examples of methodological recommendations using the following formula:

Publication of requests in the Unified Information System (hereinafter referred to as the UIS)

A sample of such a request for publication in the EIS

Request for quotations No. (rev. No. 01)

General RFQ information:

Request number

Status

Name of the organization placing the request for prices

Name of the procurement object

Carrying out this information collection procedure does not entail any obligations for the customer.

From the response to the request, the price of a unit of goods, work, services and the total contract price on the terms specified in the request, the validity period of the proposed price, the calculation of such a price in order to prevent deliberate overestimation or underestimation of the prices of goods, works, services must be determined

Place where price information is provided

Responsible official collecting price information

Email address, Contact phone number, Fax

Deadlines for providing price information:

Start date and time for providing price information (local time)

End date and time for providing price information (local time)

Estimated timing of the procurement

Information about the object of purchase / information about goods, works and services:

Description of the procurement object

Information defining the identity or homogeneity of a product, work, service

Requirements for the terms of the contract:

Basic conditions for the execution of the contract concluded based on the results of the procurement

Payment procedure, Amount of contract security

Requirements for the warranty period of goods, work, services and (or) the scope of providing guarantees of their quality

Requirements for the procedure for supplying goods, performing work, and providing services

Applications:

1 Terms of reference

2 Response form to request

Incorrect definition of NMCC according to 44-FZ

The NMC accepted by the customer helps him spend his (or allocated by the budget) funds more efficiently on the purchase of goods or services for the required subject of procurement; the correctness of the calculation also affects the procurement process itself and directly depends on the presence or absence of proposals from participants.

If the customer collected price proposals for the ongoing purchase at the beginning of the year, and the procedure will be completed at the end of the year, and did not take into account the correction factors, or incorrectly assessed and underestimated the NMC, then the procedure may not take place at all. The whole point is that suppliers will not submit price proposals below cost and at a loss. It is imperative to take price inflation into account and not to forget that some prices for goods are tied to foreign exchange rates. If applications are submitted in the hope of an additional agreement to the concluded contract, as some suppliers do (see Article 95 of the Federal Law on Public Procurement), and the customer refuses to formalize this agreement, then the supplier may work at a loss or be included in the list of unscrupulous suppliers (in case of refusal to conclude a contract) or the supplier will fulfill the contract, but the delivery will not be of the best quality. Therefore, with a lower initial maximum price, it should be understood that the customer primarily bears the risks.

If the initial price is determined correctly and all errors that may affect the implementation of the purchase are taken into account, this allows the customer’s funds to be spent more efficiently. Procurement participants will prefer to choose those purchases in which the price is close to real market prices, and in order for the quality of delivery to meet expectations, it is necessary to pay more attention to the description of the subject of purchase.

In the case of overestimation of the NMCC, it seems that there are no problems, the procurement participants will submit their price proposals, the purchase will be carried out, because the participants will want to make more profit than they could if they had correctly calculated or chosen the method for determining the initial maximum contract price. But here the question immediately arises about the personal interest of the customer’s representatives between them and the supplier in the division of this profit; an inflated NMCC is one of the signs of corrupt procurement. Most likely, in this purchase only one application from “their” supplier will be accepted, with whom the customer will subsequently sign a contract for the NMC.

If an auction is held at an inflated price, too many participants may be interested in such a purchase, whose excitement during its holding may reach the point that the reduction in the price offer may reach 90% of the NMCC. In the future, such data on the concluded contract may be used to calculate subsequent purchases, which in turn will again lead to an underestimation of the NMC.

Analysis of the register of EIS contracts

The Ministry of Economy recommends that customers use information only on contracts that were executed without collecting penalties over the last three years (clause 3.7.3, as well as Appendix No. 2 of Order No. 567). The price of the analyzed contracts can be increased depending on the method of ordering: competition - the cost can be increased by no more than 10%; auction - 13%; request for quotes - 17%; request for proposals - 17%; from a single supplier - not subject to adjustment.

Use of data contained in publicly available information sources

Such information includes advertising, catalogues, public offers, quotes on exchanges and sites, government statistical reports and data from other government agencies. and municipal authorities, information from information and pricing agencies.

The Customer should not use the following information to determine the NMCC:

from persons included in the register of unscrupulous suppliers;
from anonymous sources;
does not correspond to the order description;
not containing detailed calculations.

Calculation of NMCC using the method of comparable market prices (Example)

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Regulations governing the determination of NMCC in certain areas of procurement

The specifics of determining NMTsK when carrying out procurements included in the state defense order are established in accordance with Federal Law of December 29, 2012 No. 275-FZ “On State Defense Order”.
Until the conditions for classifying residential premises as standard housing are established, standard housing means housing that meets the conditions for classifying it as economic class housing (No. 506-FZ dated December 31, 2017).
The specifics of determining the price of a contract concluded with a single supplier when purchasing residential premises related to standard housing are established by Federal Law No. 161-FZ of July 24, 2008 “On promoting the development of housing construction.”
The specifics of determining the NMCC when performing work related to the transportation of passengers and luggage by road and urban ground electric transport are established by Federal Law No. 220-FZ dated July 13, 2015.
Federal Law No. 216-FZ dated July 13, 2015 describes the right of the Government of the Russian Federation to determine the areas of activity in which the procedure for determining the NMCC is established. State corporations "Rosatom" and "Roscosmos" can establish the procedure for determining the NMCC in accordance with this law.

Summing up

To correctly calculate the NMCC value, it is necessary to provide analysts with access to up-to-date, accurate, reliable information, including various data published for the general public. This obliges us to analyze reports, statistics, pages dedicated to public procurement, and other similar resources. It must be remembered that the correct choice of information sources and provision of a sufficient basis for analytics is necessary for the correct result of comparative work, which will allow you to conclude a profitable contract and not violate the requirements established by current legislation.