In this article the author examines some conditions, including significant ones, for concluding state (municipal) contracts, elicits separate positions that are to be considered when concluding a state (municipal) contract and contentious dispositions in the current law on the contract system of the federal and municipal procurement of goods, works and services. The article emphasizes absence of any provisions in the law regarding contract price reduction by VAT amount in case a tender winner is subject to VAT exemption. To eliminate the problem it is advised to alter article 34 of the Law on the Contract system in such a way that if the contractor is subject to a special taxation treatment, involving VAT exemption, the contract price is to be reduced accordingly.
state contract, contract price reduction, significant conditions of a state contract, VAT, delay interest, fine
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