ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of July 16, 2009 No. 581

About approval of Rules of carrying out the debt restructuring on insurance premiums in budgets of state non-budgetary funds which is registered for budget institutions of subjects of the Russian Federation and local budgetary institutions as of July 1, 2008, and also on the penalty fee and penalties added on the amount of the specified debt

According to article 20.1 of the Federal law "About Enforcement of Part Two of the Tax Code of the Russian Federation and Modification of Some Legal Acts of the Russian Federation for Taxes" Government of the Russian Federation decides:

Approve the enclosed Rules of carrying out the debt restructuring on insurance premiums in budgets of state non-budgetary funds which is registered for budget institutions of subjects of the Russian Federation and local budgetary institutions as of July 1, 2008, and also on the penalty fee and penalties added on the amount of the specified debt.

Approved by the order of the Government of the Russian Federation of July 16, 2009 No. 581

Rules of carrying out the debt restructuring on insurance premiums in budgets of state non-budgetary funds which is registered for budget institutions of subjects of the Russian Federation and local budgetary institutions as of July 1, 2008, and also on the penalty fee and penalties added on the amount of the specified debt

1. These rules establish procedure for carrying out debt restructuring on insurance premiums in budgets of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, State fund of employment of the population of the Russian Federation (regarding debt of last years), Federal Compulsory Health Insurance Fund and territorial funds of compulsory medical insurance, the Russian Federation which is registered for budgetary institutions of subjects and local budgetary institutions (further - organizations) as of July 1, 2008, but no more than the size of debt on insurance premiums in budgets of the specified state non-budgetary funds as of the 1st in which the application for carrying out debt restructuring, and also debt on penalty fee and penalties is submitted, the specified debt on the insurance premiums added on the amount according to accounting of tax authorities for decision date about debt restructuring (further - debt).

The right to debt restructuring of the reorganized organization provided according to these rules remains for the legal successor (legal successors) of organization.

2. The outstanding amount, the subject restructuring according to these rules, does not join debt:

on insurance premiums for compulsory social insurance from labor accidents and occupational diseases and on insurance premiums for mandatory pension insurance;

delayed to collection according to the decisions on provision of delay (payment by installments) on debt repayment made before enforcement of part two of the Tax Code of the Russian Federation.

3. Debt restructuring is performed by tax authorities according to the lists of organizations represented by financial bodies according to subjects of the Russian Federation and municipalities based on the budgetary funds of lists of managers and receivers of the budgetary funds subordinated to them created within the budget powers established by the budget legislation of the Russian Federation provided till September 1, 2009 by the main managers.

4. Debt restructuring of organization according to these rules is carried out 1 time.

5. Concerning one organization debt restructuring is carried out at the same time concerning budgets of all state non-budgetary funds based on the decision of tax authority on restructuring by provision of payment by installments of payment of outstanding amount on insurance premiums till January 1, 2010, debt on the added penalty fee and penalties from January 1, 2010 to January 1, 2020.

From acceptance date charge of penalty fee and penalties on outstanding amount on insurance premiums is not made by tax authority of the decision on debt restructuring.

The organization has the right to perform early repayment of debt.

6. The decision on debt restructuring can be made on organization which performed within 2 months preceding month of filing of application about carrying out debt restructuring and during the term of consideration of the application and adoption of the relevant decision by tax authority which cannot exceed 30 working days, complete introduction of advance payments on unified social tax.

7. Debt restructuring is performed according to the debt repayment schedule on insurance premiums and the debt repayment schedule on the added penalty fee and penalties. The specified schedules provide implementation of the corresponding payments by organization equal parts at least 1 time a quarter.

8. The organization gives to tax authority in the place of statement it on accounting as the taxpayer till November 1, 2009 the statement for carrying out debt restructuring with appendix:

a) certificates of debt on the insurance premiums assessed to penalty fee and penalties on the 1st of filing of application;

b) the reference confirming actual receipt of advance payments on unified social tax in the amount of obligatory charges within 2 months preceding month of filing of application;

c) the documents confirming earlier granted delays (payments by installments) on debt repayment, decisions on which provision are made before enforcement of part two of the Tax Code of the Russian Federation;

d) the draft of the debt repayment schedule on insurance premiums, and also the draft of the debt repayment schedule on the added penalty fee and penalties approved with the corresponding off-budget funds. The specified schedules affirm tax authority.

9. It is forbidden demand from organization of submission of the documents which are not provided by these rules.

10. The application of organization for carrying out debt restructuring submitted with violation of these rules within 15 working days from the date of its obtaining together with the documents attached to it returns to organization tax authority with indication of return reasons.

11. The tax authority within 30 working days from the date of receipt of the statement of organization for carrying out debt restructuring considers it and the documents attached to it and makes the decision on debt restructuring.

12. In the decision on debt restructuring of organization are specified:

a) full name of organization, place of its stay and identification taxpayer number;

b) outstanding amount concerning each state non-budgetary fund;

c) repayment schedules organization of debt;

d) the obligation of organization to perform timely and in full payments in debt repayment according to the approved schedules, and also advance payments on unified social tax.

13. The organization loses the right to debt restructuring in case of failure to pay payments in sizes and (or) in the terms established by debt repayment schedules, and (or) in the presence as of the 1st, following for expired quarter, debts on payment of advance payments on unified social tax.

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