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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of September 6, 2013 No. ZN-4-1/16127

About application since May 8, 2013 KBK 182 1 09 09030 08 1000 110

Due to the explanations of the Ministry of Finance of the Russian Federation concerning application since May 8, 2013 182 1 09 09030 08 1000 110 "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund of the Russian Federation" for accounting of the amounts arriving in debt repayment of taxpayers on unified social tax (the corresponding penalty fee and penalties) in territorial funds of compulsory medical insurance (the letter No. 02-04-10/35825 is attached of 30.08.2013), the Federal Tax Service reports to KBK the following.

In the RSB cards opened with KBK 182 1 09 09040 09 1000 "The unified social tax enlisted in budgets of territorial funds of compulsory medical insurance" (further - KRSB of territorial fund) to perform operation of reversal of balance of calculations with the budget for tax, penalty fee, to penalties for date of the last, reflected in KRSB transaction.

In case of negative value of balance of calculations with the budget reversal should be carried out through reduction of charges, in case of positive - through increase in charges.

After carrying out this transaction of KRSB of territorial fund are subject to closing.

The reversed amounts are subject to reflection in the RSB cards opened with KBK 182 1 09 09030 08 1000 110 "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund of the Russian Federation" respectively through transaction of charges or transaction of reduction of charges.

For the purpose of the analysis and reflection in the statistical reporting the specified amounts are not taken into consideration in case of determination of the payment amounts added to payment in the current year.

Valid counselor of state of the Russian Federation 3 classes

N. S. Zavilova

 

Appendix

Letter of the Ministry of Finance of the Russian Federation

of August 30, 2013 No. 02-04-10/35825

The department of the budget methodology of the Ministry of Finance of the Russian Federation considered the appeal of the Federal Tax Service of 16.08.2013 No. AC-4-1/14915 @ concerning accounting of the income from debt repayment on unified social tax (the corresponding penalty fee and penalties) regarding territorial funds of compulsory medical insurance (further - TFOMS) by the corresponding codes of classification of the income of budgets (further - the KDB codes) and reports the following.

 In accordance with the legislation of the Russian Federation the means arriving in the budget system of the Russian Federation from payers in debt repayment on unified social tax (the corresponding penalty fee and penalties) are sources of forming of the income of the federal budget and budgets of state non-budgetary funds.

From 01.01.2010 (from loss of force of Chapter 24 "Unified social tax" of the Tax Code of the Russian Federation) and till 08.05.2013 (before entry into force of the provisions provided by Items 50, of the 86th Article 1, Item 2 of article 23 of the Federal Law of 07.05.2013 No. 104-FZ "About modification of the Budget code of the Russian Federation and separate legal acts of the Russian Federation in connection with enhancement of the budget process" (further - the Federal Law No. 104-FZ) the means arriving in the budget system of the Russian Federation in debt repayment on unified social tax (the corresponding penalty fee and penalties) regarding TFOMS were subject to transfer in budgets of TFOMS and were considered in budgets of the specified funds for code of classification of the income of budgets 1 09 09040 09 0000 110 "The unified social tax enlisted in budgets of territorial funds of compulsory medical insurance".

According to the changes made by the Federal Law No. 104-FZ to Articles 146, of 241 Budget code of the Russian Federation, article 37 of the Federal Law of 24.07.2009 No. 213-FZ "About modification of separate legal acts of the Russian Federation and recognition voided separate legal acts (provisions of legal acts) of the Russian Federation in connection with adoption of the Federal Law "About Insurance Premiums in the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Health Insurance Fund and Territorial Funds of Compulsory Medical Insurance" from 08.05.2013 in budget receipt of Federal Compulsory Health Insurance Fund (further - FFOMS) in full is subject to transfer of means, arriving in the budget system of the Russian Federation in debt repayment on unified social tax (the corresponding penalty fee and penalties) in part as FFOMS, and regarding TFOMS.

At the same time according to provisions of article 2 of the Federal Law of 03.12.2012 No. 217-FZ "About the budget of Federal Compulsory Health Insurance Fund for 2013 and for planning period of 2014 and 2015" the KDB 1 09 09030 08 0000 110 code "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund" is applied to accounting in budget receipts of Federal Compulsory Health Insurance Fund of the means arriving in the budget system of the Russian Federation in debt repayment on unified social tax (the corresponding penalty fee and penalties) regarding FFOMS and regarding TFOMS.

Considering that from 08.05.2013 the payments arriving in the budget system of the Russian Federation in debt repayment on unified social tax (the corresponding penalty fee and penalties) regarding TFOMS are subject to accounting in budget receipts of FFOMS, according to Department, cumulative obligations of payers, regarding debt repayment on unified social tax (the corresponding penalty fee and penalties) regarding TFOMS and regarding FFOMS, shall be considered by the KDB 1 09 09030 08 0000 110 code "The unified social tax enlisted in the budget of Federal Compulsory Health Insurance Fund".

Director of the department of the budget methodology

S. V. Romanov

 

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