THE RESOLUTION OF BOARD OF SOCIAL INSURANCE FUND FROM LABOR ACCIDENTS AND OCCUPATIONAL DISEASES OF UKRAINE

of November 30, 2010 No. 32

About approval of the Procedure for debt write-off on payment of financial sanctions (penalty fee) in case of repayment till January 1, 2011 of debt on the payment of insurance premiums for obligatory national social insurance from labor accidents and occupational diseases which arose till July 1, 2010

According to Item 6 of the Section VIII "Final and transitional provisions" of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance", the board of Social Insurance Fund from labor accidents and occupational diseases of Ukraine DECIDES:

1. Approve the Procedure for debt write-off on payment of financial sanctions (penalty fee) in case of repayment till January 1, 2011 of debt on the payment of insurance premiums for obligatory national social insurance from labor accidents and occupational diseases which arose till July 1, 2010 which is applied.

2. This resolution becomes effective since January 1, 2011.

3. From labor accidents and occupational diseases of Ukraine to provide to executive directorate of Social Insurance Fund state registration of the resolution in the procedure established by the legislation.

Approved by the Resolution of board of Social Insurance Fund from labor accidents and occupational diseases of Ukraine of November 30, 2010, No. 32

Procedure for debt write-off on payment of financial sanctions (penalty fee) in case of repayment till January 1, 2011 of debt on the payment of insurance premiums for obligatory national social insurance from labor accidents and occupational diseases which arose till July 1, 2010

1. This Procedure is developed according to requirements of the Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance", "About obligatory national social insurance from labor accident and the occupational disease which entailed disability".

2. This Procedure determines the bases, conditions and the procedure of write-off by Social Insurance Fund from labor accidents and occupational diseases of Ukraine (further - Fund) debts on payment of financial sanctions (penalty fee) added on the amount of the debt on the payment of insurance premiums in Fund which arose till July 1, 2010 paid till January 1, 2011. The procedure does not extend to the debt on payment of financial sanctions (penalty fee) added on outstanding amount on the payment of insurance premiums in Fund which arose after July 1, 2010.

3. The basis for holding procedure of debt write-off for payment of financial sanctions (penalty fee) is the written appeal of insurer in any form.

4. Condition for debt write-off on payment of financial sanctions (penalty fee) is the debt on payment of insurance premiums for obligatory national social insurance paid in full by the insurer till January 1, 2011 from labor accident and occupational disease which arose till July 1, 2010 that is confirmed by the inspection statement who is carried out by district, city or district department of executive directorate of Fund in the city of regional value (further - department of executive directorate of Fund) in which there was on accounting insurer till January 1, 2011.

5. The decision on debt write-off on payment of financial sanctions (penalty fee) (further - the decision on write-off) in the form given in appendix 1, is accepted in ten-day time from the date of creation of the inspection statement and is drawn up in triplicate which are signed by the chief of department of executive directorate Fonda.

The first copy of the decision on write-off joins the personal record of the insurer which is stored at least 3 years in department of executive directorate of Fund in which there was on accounting insurer till January 1, 2011.

The second copy of the decision on write-off goes to the insurer.

The third copy of the decision on write-off is provided in accounts department of department of executive directorate of Fund for display in financial accounting.

6. Departments of executive directorate of Fund record decisions on write-off by record them in register of decisions on debt write-off on payment of financial sanctions (penalty fee) in the form given in appendix 2.

7. Managements of executive directorate of Fund in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol (daleeupravleniye of executive directorate of Fund) exercise control of the debt write-off which is carried out by departments of executive directorate of Fund for payment of financial sanctions (penalty fee).

8. Decisions on write-off on the amount over 50 thousand UAH agree with management of executive directorate of Fund.

9. Sumy cancelled debt on payment of financial sanctions (penalty fee) is displayed in electronic accounting of settlings with payers which is performed in department of executive directorate of Fund in which there was on accounting insurer till January 1, 2011.

Appendix 1

to the Procedure for debt write-off on payment of financial sanctions (penalty fee) in case of repayment till January 1, 2011 of debt on the payment of insurance premiums for obligatory national social insurance from labor accidents and occupational diseases which arose till July 1, 2010

 
                 Решение № ___ от "___" ____________
  года о списании задолженности по уплате финансовых санкций (пени)

     В соответствии   с  пунктом 6 раздела VIII  "Заключительные  и
переходные положения" Закона Украины "О сборе и учете  единого  взноса
на общеобязательное государственное социальное страхование" и согласно
результатам проверки плательщика относительно отсутствия по  состоянию
на  1  января  2011  года  задолженности  по уплате страховых взносов,
возникшей до 1 июля 2010 года, отделение исполнительной дирекции Фонда
социального  страхования  от  несчастных  случаев  на  производстве  и
профессиональных           заболеваний            Украины            в
____________

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