Unofficial translation. According to the license (c) Informtekhnologiya Ltd.

ORDER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of September 9, 2013 No. 450

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

According to Articles 9, of 11, 26 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and item 4 of the Regulations on the Ministry of the income and charges of Ukraine approved by the Presidential decree of Ukraine of March 18, 2013 No. 141, ORDER:

1. It is excessive approve the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or returns and/or mistakenly paid means which is applied.

2. To department of financial and economic work and financial accounting of the Ministry of the income and charges of Ukraine (Vidiborets A. P.) to provide in accordance with the established procedure:

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

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the deputy minister Ignatov A. P.

Approved by the Order of the Ministry of the income and charges of Ukraine of September 9, 2013, No. 450

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

1. This Procedure is developed on accomplishment of Articles 9, of 11, 26 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" (further - the Law).

2. This Procedure determines the procedure of transfer on account of future payments of single fee or return to payers to whom according to the Law the obligation is assigned to charge, calculate and pay single fee (further - payers of single fee), the amounts of mistakenly paid single fee on obligatory national social insurance (further - single fee).

3. In case of wrong payment of the amounts of single fee into the corresponding off-budget accounts on the balance sheet account 3719 "The Account for Transfer of Means Which Are Subject to Distribution by Types of Obligatory National Social Insurance" (further - the account 3719), opened in bodies of the Public treasurer service of Ukraine (further - bodies of Treasury) according to the legislation, territorial authorities in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol, Interregional head department Mindokhodov - the Central office on servicing of large payers, the state tax authorities in areas, the cities (except the cities of Kiev and Sevastopol), areas in the cities, Mindokhodov (further - bodies of the income and charges) is performed by the joint and specialized state tax authorities transfer of mistakenly paid amounts of single fee on account of future payments on the same account according to the established size of single fee, according to the procedure of calendar priority of emergence of obligations of the payer on this payment.

4. Return of means is performed in cases:

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