THE RESOLUTION OF BOARD OF FUND OF OBLIGATORY NATIONAL SOCIAL INSURANCE OF UKRAINE ON THE UNEMPLOYMENT CASE

of February 25, 2015 No. 55

About approval of the Procedure for write-off of hopeless receivables before Fund of obligatory national social insurance of Ukraine on unemployment case

According to article 11 of the Law of Ukraine "About obligatory national social insurance on unemployment case", the board of Fund of obligatory national social insurance of Ukraine on case of unemployment decides:

1. Approve the Procedure for write-off of hopeless receivables before Fund of obligatory national social insurance of Ukraine on unemployment case which is applied.

2. Declare invalid the resolution of board of Fund of obligatory national social insurance of Ukraine on unemployment case of July 24, 2008 No. 62 "About approval of the Procedure for write-off from balances of executive directorate of Fund of obligatory national social insurance of Ukraine on case of unemployment and its working bodies of hopeless receivables", registered in the Ministry of Justice of Ukraine on September 16, 2008 No. 855/15546 (with changes).

3. Submit to the state jobcenter this resolution on state registration to the Ministry of Justice of Ukraine in the procedure established by the legislation.

4. This resolution becomes effective from the date of its official publication.

Approved by the Resolution of board of Fund of obligatory national social insurance of Ukraine on unemployment case of February 25, 2015, No. 55

Procedure for write-off of hopeless receivables before Fund of obligatory national social insurance of Ukraine on unemployment case

1. This Procedure determines the mechanism of write-off of hopeless receivables before Fund of obligatory national social insurance of Ukraine on unemployment case (further - Fund) by financial accounting of bodies of public service of employment and the companies subordinated to them, organizations, the organizations (further - bodies of public service of employment). This Procedure does not extend to debt write-off on payment of insurance premiums in Fund.

2. Hopeless receivables which correspond to any of the following signs are subject to write-off and it is supported by the relevant documents:

debt on obligations on which the term of limitation period submission due date in economic court of the written application with requirements to the debtor concerning whom proceeedings about bankruptcy or the term of presentation of the executive document to execution are initiated expired;

debt which was outstanding owing to insufficiency of property of the physical person or legal entity declared bankrupt in the procedure established by the legislation;

debt which was outstanding owing to insufficiency of the means received from sale on open auctions (the public biddings) of property of the debtor provided that other legal acts of the creditor on repayment of this debt did not lead to its complete repayment;

debt which was outstanding after introduction by the state registrar of record about carrying out state registration of the termination of the legal entity in connection with the introduction in legal force of the judgment about the termination of the legal entity which is not connected with bankruptcy;

debt of the legal entity or physical person - the entrepreneur concerning whom are brought by the state registrar in the Unified State Register of Legal Entities of physical persons entrepreneurs and public forming of record about state registration of its termination;

the debt which remained outstanding in connection with the introduction in legal force of the judgment about refusal in its collection;

debt which collection became impossible in connection with action of force majeure circumstances, natural disaster (force majeure);

overdue debt of the died physical persons and also recognized judicially it is unknown absent, died or incapacitated, and also overdue debt of the physical persons condemned to imprisonment;

debt which collection is impossible in connection with return of the executive document to the claimant on the bases determined in Items 2, of 5, 7 parts one of article 37 of the Law of Ukraine "About enforcement proceeding".

3. For consideration of question of availability of the bases for write-off of hopeless receivables the order of the head of organization of public service of employment - the chairman of Public service of employment (Central office), the director of Jobcenter of the Autonomous Republic of Crimea, regional, Kiev or Sevastopol city jobcenter (further - regional jobcenters), district, city, district in the city and district jobcenter (further - basic jobcenters), heads of educational institutions of public service of employment, the centers of professional orientation of the population, other companies, organizations, the organizations which are part of public service of employment (further - subordinate legal entities), creates the permanent commission.

4. The decision on write-off of hopeless receivables in 25 thousand hryvnias that is considered on balance of basic jobcenter, subordinate legal entities is accepted by the director of such jobcenter, the head of the subordinate legal entity based on the conclusion of the permanent commission and after coordination of such write-off with the director of regional jobcenter to which he submits. If such debt is considered on balance of the regional jobcenter or the legal entity subordinated to directly Public service of employment (Central office), then the decision on its write-off is made by his director (head) based on the conclusion of the permanent commission.

If the size of receivables exceeds 25 thousand hryvnias, its write-off as hopeless requires coordination with the Chairman of Public service of employment (Central office).

The question of coordination of write-off of hopeless receivables is considered by the official of higher body - the Chairman of Public service of employment (Central office) or the director of regional jobcenter - within 30 calendar days from the date of receipt of the appeal of relevant organ about such write-off.

The decision on write-off of hopeless receivables which are considered on balance State employment service (Central office) is accepted by the Chairman of Public service of employment (Central office) based on the conclusion of the permanent commission.

5. The decision on write-off of hopeless receivables is drawn up by the order of the head of relevant organ of public service of employment on which balance it is considered, after receipt of coordination from higher body if it is provided in item 4 of this Procedure.

6. Cancelled hopeless receivables are reflected behind balance at least 3 years from the date of decision making about write-off for observation of possibility of its collection in case of change of property status of the debtor.

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