Abstract: The object of this research is the problems of write-offs of penalties (fines, fees) for failure to fulfill a state contract. The authors examine the grounds and conditions for cancellation of penalties in government contracts and analyze judicial practice. The article examines the questions: is the write-off of penalty a right or obligation of the purchaser; about the possibility of the application of the rules on the write-off of penalty to the Law ¹ 94-FZ, on the legality of exceptions to the established rule of exemption from liability if the penalty is transferred to the budget. The work was based on the general scientific and private scientific methods of cognition: dialectical, formal logical, formal legal, comparative-legal. Based on the analysis of the current legislation and law enforcement practices, the authors conclude that the cancellation of accrual of penalties (fines, fees) is not a right of the purchaser, but their responsibility. The ability to carry out the cancellation by the purchaser of amounts of already incurred penalties (fines, fees) is one of the reasons the release of supplier (contractor) from civil liability.

Abstract: The object of this research is the problems of write-offs of penalties (fines, fees) for failure to fulfill a state contract. The authors examine the grounds and conditions for cancellation of penalties in government contracts and analyze judicial practice. The article examines the questions: is the write-off of penalty a right or obligation of the purchaser; about the possibility of the application of the rules on the write-off of penalty to the Law ¹ 94-FZ, on the legality of exceptions to the established rule of exemption from liability if the penalty is transferred to the budget. The work was based on the general scientific and private scientific methods of cognition: dialectical, formal logical, formal legal, comparative-legal. Based on the analysis of the current legislation and law enforcement practices, the authors conclude that the cancellation of accrual of penalties (fines, fees) is not a right of the purchaser, but their responsibility. The ability to carry out the cancellation by the purchaser of amounts of already incurred penalties (fines, fees) is one of the reasons the release of supplier (contractor) from civil liability.