Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

It is registered

Ministry of Justice of Ukraine

December 3, 2014

No. 1553/26330

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 24, 2014 No. 1162

About approval of the Accounting treatment for payers of single fee on obligatory national social insurance and Regulations on the register of insurers

(as amended on 28-08-2021)

According to Articles 5, of 16, 19 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", the Law of Ukraine of May 13, 2014 No. 1258-VII "About modification of some legal acts of Ukraine concerning simplification of the procedure of state registration of the termination of business activity of physical persons entrepreneurs by the declarative principle" and the Law of Ukraine "About creation of the free economic zone Crimea and about features of implementation of economic activity in temporarily occupied territory of Ukraine", the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, order:

1. Approve the Accounting treatment for payers of single fee on obligatory national social insurance which is applied.

2. Approve Regulations on the register of insurers which are applied.

3. Declare invalid the order of the Ministry of the income and charges of Ukraine of September 9, 2013 No. 458 "About approval of the Accounting treatment for payers of single fee on obligatory national social insurance and Regulations on the register of insurers", registered in the Ministry of Justice of Ukraine on September 25, 2013 at No. 1646/24178.

4. To the public fiscal service of Ukraine (Belous I. A.) within a month from the date of entry into force of this order to provide:

1) transfer to servicing of such payers of single fee to obligatory national social insurance (further - payers of single fee):

in the Genichesky joint state tax authorities of Head department of the public fiscal service in the Kherson region - payers who are legal entities or physical persons and on the date of entry into force of this order had the location (residence) in temporarily occupied territory of Ukraine;

in the Genichesky joint state tax authorities of Head department of the public fiscal service in the Kherson region - payers who are branches, departments, separate divisions of the legal entities specified in the paragraph the second this subitem and who on the date of entry into force of this order had the location in temporarily occupied territory of Ukraine;

in territorial authorities of the public fiscal service in the place of accounting of the legal entities located in other territory of Ukraine - payers who are branches departments, separate divisions of such legal entities and on the date of entry into force of this order had the location in temporarily occupied territory of Ukraine;

2) the direction in accordance with the established procedure in the Unified State Register of Legal Entities and physical persons entrepreneurs, the Pension fund of Ukraine and funds of obligatory national social insurance of the data on change of fiscal body specified in the subitem of 1 this Item.

5. Determine that payers of single fee (legal entities and physical persons) who have the location (residence) in temporarily occupied territory of Ukraine are considered with sign "the subject of the free economic zone Crimea".

If such payers are separate divisions of the legal entities having the location in other territory of Ukraine, then such separate divisions are on accounting in territorial authorities of the Public fiscal service of Ukraine in the place of accounting of the corresponding legal entities.

6. Ceased to be valid according to the Order of the Ministry of Finance of 30.11.2015 No. 1105

7. To the public fiscal service of Ukraine (Belous I. A.):

1) from the date of entry into force of this order to carry out inventory count of the register of insurers during which to establish to three-months time:

the payers of single fee who lost the status of the insurer;

payers of single fee concerning whom in the register there are two or more records at one tax number;

payers of single fee who are considered not according to numbers from the Unified state register of the companies and organizations of Ukraine or the State register of physical persons taxpayers;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.