of March 17, 2014 No. 129
About approval of the Regulations on procedure for conducting checks of payers of the insurance premiums which are not subjects of entrepreneurship
According to the Law of the Kyrgyz Republic "About Social fund of the Kyrgyz Republic", being guided by articles 10 and 17 of the constitutional Law of the Kyrgyz Republic "About the Government of the Kyrgyz Republic", the Government of the Kyrgyz Republic decides:
to the Order of the Government of the Kyrgyz Republic of March 17, 2014 No. 129
1. This Provision determines procedure for carrying out accounts check, cash and accounting documents, declarations on the income and other documents of payers of the insurance premiums which are not subjects of entrepreneurship, connected with calculation and payment of insurance premiums.
2. In this Provision the following concepts are used:
authorized state body - the state body of the executive authority enabling development and the realization of state policy in the field of the national social insurance and provision of pensions;
payers - the legal entities who are not subjects of entrepreneurship;
scheduled inspection - the inspection which is carried out by authorized state body according to the approved plan of implementation of checks;
unscheduled inspection - the inspection which is carried out by authorized state body out of the approved plan of conducting checks;
control check - check of elimination by the payer of the violations noted by the previous check;
recheck - the inspection which is carried out based on the payer's disagreement with results of check and for refining of the moments connected with the carried-out scheduled or unscheduled inspection which are not reflected or not clearly reflected in the act;
the book of inspection checks - the book of the established form in which registration performed by authorized state body of the payer is carried out.
3. Scheduled, unscheduled inspections and rechecks are performed based on the instruction about check of insurance premiums (payments) for the compulsory national social insurance signed by the head of authorized state body, and in its absence - the authorized person of authorized state body, its terms and appointment checking (appendix 1).
4. Scheduled inspections are carried out according to the approved plan of checks not more often than once a year after term at least 12 calendar months since month of the end of the previous check and cover the period of activities of the payer from the date of the end of the previous check.
5. The payer shall be in writing warned about conducting planned inspection at least in 10 calendar days prior to conducting check.
6. The bases of carrying out unscheduled inspection are:
1) the written application of the payer of insurance premiums about carrying out unscheduled inspection;
2) receipt by authorized state body of data on the facts of violation by the payer of requirements of the legislation of the Kyrgyz Republic;
3) the written application of physical person with application of documents, materials and other confirmatory data on violation by the payer of the rights and interests of the applicant.
7. The statements which are not allowing to establish surname, name, middle name and the location of person who addressed to authorized state body cannot form the basis for carrying out unscheduled inspection.
8. Control inspection is carried out by authorized state body for identification of elimination of the violations noted by the previous scheduled, unscheduled inspection and recheck and cannot be beyond this task. Control inspections can be carried out only after the expiration provided to the payer for elimination of noted violations.
9. Recheck is carried out by authorized state body based on the claim of the payer to result of scheduled or unscheduled inspection. When conducting recheck it is not allowed to perform on all questions of scheduled or unscheduled inspection. Only the appealed result of the previous check is subject to recheck.
10. Checks cannot continue more than 15 (fifteen) working days, and duration of unscheduled inspection cannot exceed 3 (three) working days.
11. In exceptional cases the authorized state body can extend no more once duration of scheduled inspection for the term of no more than 10 (ten) working days, and unplanned - for 2 (two) working days.
12. The current of term of conducting check, and also conducting the check stops:
1) for the period from the date of delivery to the payer of the requirement of the state monitoring body about submission of documents and about day of representation by the payer of the documents requested when conducting check including day of their representation;
2) on absence reason of administration or the chief accountant of the payer, but for the term of no more than 15 (fifteen) working days;
3) in case of force majeure circumstances.
13. Access to the territory or to the room of the payer of the officials of authorized state body who are directly performing is performed in case of presentation by these persons of the official ID and instruction about conducting check.
14. Before carrying out scheduled, unscheduled inspection and recheck, the official of authorized state body it is necessary to make record in the Book of inspection checks about the beginning of conducting check.
15. When conducting check the official of authorized state body:
1) determines by source accounting documents according to the legislation of the Kyrgyz Republic, regulating and methodical documents work payment types on which insurance premiums are assessed;
2) is performed by comparison of payment types of work on which insurance premiums, with work payment types on which they shall be added according to the legislation of the Kyrgyz Republic were actually assessed;
3) is determined by timeliness of transfer of the assessed insurance premiums;
4) determines payment types on which insurance premiums shall not be assessed;
5) applies financial sanctions (penalty fee) in case of identification of violations of the law of the Kyrgyz Republic.
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