THE RESOLUTION OF BOARD OF FUND OF OBLIGATORY NATIONAL SOCIAL INSURANCE OF UKRAINE ON THE UNEMPLOYMENT CASE

of March 30, 2018 No. 167

About approval of the Procedure for write-off of bad debt on payment of insurance premiums for obligatory national social insurance on unemployment case

According to article 11 of the Law of Ukraine "About obligatory national social insurance on unemployment case" the board of Fund of obligatory national social insurance of Ukraine on case of unemployment decides:

1. Approve the Procedure for write-off of bad debt on payment of insurance premiums for obligatory national social insurance on unemployment case which is applied.

2. Recognize invalid the following resolutions of board of Fund:

of October 22, 2002 No. 146 "About approval of the Procedure for carrying out employment by bodies of public service - executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment of write-off of outstanding debts on payment of insurance premiums for obligatory national social insurance on unemployment case after liquidation of the payer of insurance premiums or pronouncement by court of the decision on the termination of the legal entity which is not connected with bankruptcy", registered in the Ministry of Justice of Ukraine on December 06, 2002 for No. 952/7240;

of July 16, 2004 No. 292 "About approval of the Procedure for carrying out employment by bodies of public service - working bodies of executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment of write-off of the bad debt on payment of insurance premiums in production process court of case on bankruptcy", registered in the Ministry of Justice of Ukraine on August 5, 2004 for No. 974/9573;

of July 18, 2007 No. 452 "About approval of the Procedure for carrying out debt write-off on payment of insurance premiums for obligatory national social insurance on case of unemployment which remained outstanding in connection with refusal in its collection by a court decision", registered in the Ministry of Justice Ukraine on August 8, 2007 for No. 918/14185;

of October 14, 2010 No. 215 "About approval of the Procedure for write-off of financial sanctions (penalty fee and penalties) in case of repayment till January 1, 2011 of debt on payment of insurance premiums for the obligatory national social insurance on case of the unemployment which arose till July 1, 2010" registered in the Ministry of Justice of Ukraine on November 5, 2010 for No. 1037/18332.

3. To submit to public service of employment (Central office) this resolution on state registration to the Ministry of Justice of Ukraine in the procedure established by the legislation.

4. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of board of Fund of obligatory national social insurance of Ukraine on unemployment case of March 30, 2018, No. 167

Procedure for write-off of bad debt on payment of insurance premiums for obligatory national social insurance on unemployment case

1. This Procedure is developed according to requirements of the Laws of Ukraine "About obligatory national social insurance on unemployment case", "About recovery of solvency of the debtor or recognition by his bankrupt", "About enforcement proceeding", "About collection and accounting of single fee on obligatory national social insurance", "About state registration of legal entities, physical persons entrepreneurs and public forming", Civil and Economic codes of Ukraine.

2. This Procedure determines the mechanism, conditions and the bases of write-off by organizations of public service of employment of debt on payment of insurance premiums for obligatory national social insurance on case of unemployment and the amounts of the penalties added and/or not paid during the period till January 01, 2011 including insurance premiums which payment due date for January 1, 2011 did not come.

3. The bad debt which includes unpaid insurance premiums is subject to write-off, including the payment due date of which did not come, the spread and/or restructured debt, shortage on payment of insurance premiums, the penalty fee added on this shortage, penalties applied to the debtor payer of insurance premiums according to requirements of the legislation existing till January 1, 2011 (further - debt on payment of insurance premiums).

4. The debt on payment of insurance premiums in case is subject to write-off:

1) recognitions of the payer of insurance premiums in the procedure established by the legislation the bankrupt, requirements for whom were not met owing to insufficiency of property of the bankrupt, on condition of entering of record into the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming (further - the Unified state register) about carrying out state registration of the termination of the legal entity or carrying out state registration of the termination of business activity of physical person entrepreneur based on the judgment;

2) presentations of creditor requirements to the insurer after the termination of the term established for their representation, or their non-presentation in general on condition of entering of record into the Unified state register about state registration of the termination of the legal entity or state registration of the termination of business activity of physical person entrepreneur;

3) liquidations of the insurer when requirements for payment of insurance premiums remained unsatisfied in connection with insufficiency of property of the insurer or property of founders or participants if they bear complete or accessorial responsibility according to obligations of the payer of insurance premiums according to requirements of Civil and Economic codes of Ukraine;

4) introductions of the procedure of sanitation of the debtor if the plan of sanitation provides forgiveness (write-off) of debt on payment of insurance premiums;

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