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Ministry of Justice of Ukraine

September 9, 2021

No. 1185/36807

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of July 23, 2021 No. 417

About approval of the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means

According to Articles 9, of the 11th Section III of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", I ORDER to Item 22 of the Procedure for functioning of the single account and accomplishment of regulations of article 351 of the Tax Code of Ukraine and the central executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 No. 321, and 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,:

1. Approve the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means which is applied.

2. Declare invalid the order of the Ministry of Finance of Ukraine of January 16, 2016 No. 6 "About approval of the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid money", registered in the Ministry of Justice of Ukraine on February 5, 2016 for No. 193/28323.

3. In accordance with the established procedure to provide to department of ensuring coordination and monitoring work:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective in three months from the date of its official publication.

5. I reserve control of execution of this order and I assign to the Chairman of the State Tax Administration of Ukraine.

Minister

S. Marchenko

 

It is approved:

Acting as Chairman of the State Tax Administration of Ukraine

 

E.Oleynikov

Chairman of the Public treasurer service of Ukraine

T. Slyuz

Chairman of Public service of special communication and information security of Ukraine

Yu.Shchigol

Chairman of the Public regulatory service of Ukraine

A. Kucher

Minister of social policy of Ukraine

M. Lazebnaya

First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Chairman of Joint representative body of trade union associations

G. V. Osova

President of the Union of lessees and entrepreneurs of Ukraine

V. M. Hmelevsky

The head of the Secretariat of General representative body of the party of employers at the national level

R. Ilyichev

Director of the State jobcenter

Yu.Zhovtyak

Director of executive directorate Social Insurance Fund of Ukraine

T. Mikhaylenko

Chairman of the board of the Pension fund of Ukraine

E.Kapinus

Approved by the Order of the Ministry of Finance of Ukraine of July 23, 2021, No. 417

Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means

1. This Procedure is developed according to Articles 9, of the 11th Section III of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law) and Item 22 of the Procedure for functioning of the single account and accomplishment of regulations of article 351 of the Tax Code of Ukraine and the central executive bodies approved by the resolution of the Cabinet of Ministers of Ukraine of April 29, 2020 No. 321.

2. This Procedure determines the procedure of transfer on account of future payments of single fee on obligatory national social insurance (further - single fee) or return to payers to whom according to the Law the obligation is assigned to charge, estimate and pay single fee (further - the Payer), excessively and/or mistakenly paid means of single fee, including those which are paid through the single account.

3. In this Procedure terms are used in such values:

excessively paid money - the amount of single fee which for certain date are credited into proper account 3556 over the added amounts of single fee for such date (except the amounts of advance payments which deadline of payment did not come, paid according to the paragraph to the second to part eight of article 9 of the Law);

the inadequate Payer - the payer from whose account wrong write-off of means is made and/or which is not payer of single fee;

tax authorities - the central executive body realizing the state tax policy, its territorial authorities;

mistakenly paid money - the amount of single fee which for certain date are credited not into proper account 3556 and/or paid from the account of the inadequate Payer;

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