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

of July 24, 2008 No. 62

About approval of the Procedure for write-off from balances of executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment and its working bodies of hopeless receivables

According to article 11 of the Law of Ukraine "About obligatory national social insurance on unemployment case", the paragraph the fifth Item 13 of the Fund charter of obligatory national social insurance of Ukraine on unemployment case board of the DECIDES: Fund

1. Approve the Procedure for write-off from balances of executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment and its working bodies of hopeless receivables which is applied.

2. Of 24.04.2003 No. 198 "About approval of the Procedure for write-off from balances of executive directorate of Fund and its working bodies of receivables" to repeal the resolution of board of Fund.

Approved by the Resolution of board of Fund of obligatory national social insurance of Ukraine on unemployment case of July 24, 2008, No. 62

Procedure for write-off from balances of executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment and its working bodies of hopeless receivables

1. This Procedure determines the mechanism of write-off of hopeless receivables by financial accounting of executive directorate of Fund of obligatory national social insurance of Ukraine on unemployment case (further - Fund) and its working bodies. This Procedure does not extend to debt write-off on payment of insurance premiums in Fund.

2. Hopeless receivables which correspond to any of the below-stated signs are subject to write-off and it is supported by the relevant documents:

debt on obligations on which there passed the term of limitation period or term of presentation of the executive document to accomplishment;

the debt which was outstanding owing to insufficiency of property of the physical person or legal entity declared bankrupt in the procedure established by the legislation;

the debt which was outstanding owing to insufficiency of the means received from sale on open auctions (the public biddings) of property of the debtor provided that other legal acts of the creditor concerning repayment of this debt did not lead to its complete repayment;

the debt which was outstanding after the introduction in legal force of the judgment about the termination of the legal entity which is not connected with bankruptcy;

debt of the legal entity or physical litsapredprinimatel concerning which by the state registrar it is brought in the Unified State Register of Legal Entities and physical persons - entrepreneurs record about state registration of its termination;

the debt which remained outstanding in connection with the introduction in legal force of the judgment about refusal in its collection;

debt which collection became impossible in connection with action of force majeure circumstances, natural disaster (force majeure);

overdue debt of the died physical persons and also recognized judicially it is unknown absent, died or incapacitated, and also overdue debt of the physical persons condemned to imprisonment;

debt which collection is impossible in connection with return of the executive document to the claimant for the reasons determined in Items 2, of 5, 6 parts one of article 47 of the Law of Ukraine "About enforcement proceeding".

3. The decision on write-off of hopeless receivables is made:

the director of jobcenter of the Autonomous Republic of Crimea, regional, Kiev and Sevastopol city jobcenters - working bodies of executive directorate of Fund - if the size of debt does not exceed 1 thousand hryvnias;

the director of the State jobcenter - the head of executive directorate of Fund, directors of jobcenter of the Autonomous Republic of Crimea, the regional, Kiev and Sevastopol city centers of zanyatostirabochy bodies of executive directorate of Fund in coordination with the State jobcenter - if the size of debt does not exceed 50 thousand hryvnias;

board of Fund - if the size of debt exceeds 50 thousand hryvnias.

4. The decision on write-off of hopeless receivables is made based on the conclusion of the permanent commission of jobcenter which is created by the order of the director of the State jobcenter - the head of executive directorate of Fund, directors of jobcenter of the Autonomous Republic of Crimea, regional, Kiev and Sevastopol city jobcenters.

The decision on write-off of hopeless receivables is drawn up by the order of the director of the relevant jobcenter.

5. Cancelled hopeless receivables are displayed out of balance at least 3 years since decision making about write-off for observation of possibility of its collection in case of change of property condition of the debtor.

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