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Ministry of Justice of Ukraine

February 5, 2016

No. 193/28323

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 16, 2016 No. 6

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

According to Articles 9, 11 Laws of Ukraine "About collection and accounting of single fee on obligatory national social insurance" and the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, order:

1. Approve the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means (further - the Procedure) which is applied.

2. Recognize invalid orders 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 return excessively and/or mistakenly paid means", registered in the Ministry of Justice of Ukraine on September 17, 2013 for No. 1601/24133;

of January 14, 2014 No. 12 "About approval of Changes in the Procedure for transfer on account of future payments of single fee on obligatory national social insurance or return excessively and/or mistakenly paid means", registered in the Ministry of Justice of Ukraine on January 30, 2014 for No. 186/24963.

3. (Kizimchuk I. P.) and to Department of financial and economic work and financial accounting of the Public fiscal service of Ukraine (Stus V. V.) to provide to management of the organization of exchange and information analysis of the Ministry of Finance of Ukraine in accordance with the established procedure:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. (Nasirov R. M.) to make to the public fiscal service of Ukraine explanations on application of the Procedure.

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

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Acting minister

A. Markarova

 

Approved by the Order of the Ministry of Finance of Ukraine of January 16, 2016 , No. 6

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

1. This Procedure is developed according to articles 9 and 11 of the Law 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 on obligatory national social insurance (further - single fee) or return to payers to whom according to the Law the obligation is assigned to charge, estimate and pay single fee (further - the payer), excessively and/or mistakenly paid means of single fee (further - means).

3. In this Procedure terms are used in the following values:

excessively paid amounts of single fee - the amount of Means which for certain date are credited into the corresponding account 3719 of more added amount of single fee for such date (except the amounts of advance payments which deadline of payment did not come, paid according to the paragraph to the second to part eight of article 9 of the Law);

the inadequate Payer - the payer from whose account wrong write-off of means is performed and/or which is not payer of single fee;

bodies of the income and charges - the central executive body realizing state policy on administration of single fee, its territorial authorities;

mistakenly paid amounts of single fee - the amount of Means which for certain date are credited into inappropriate account 3719 and/or paid from the account of the inadequate payer;

account 3719 - the corresponding off-budget accounts on the balance sheet account 3719 "The Account for Transfer of the Means Which Are Subject to Distribution by Types of Obligatory National Social Insurance" opened in bodies of the State Treasury of Ukraine.

4. In case of excessive payment of the amounts of single fee into the account by the 3719th body of the income and charges performs transfer of these means on account of future payments on the same account according to the established size of single fee and according to the procedure of calendar priority of emergence of obligations of the Payer on this payment.

5. Return of Means is performed in cases:

1) excessive or wrong payment of the amounts of single fee and/or the applied financial sanctions into the corresponding account 3719;

2) wrong payment of the amounts of single fee and/or the applied financial sanctions into inappropriate account 3719;

3) wrong payment of the amounts of single fee and/or the applied financial sanctions into the account on accounting of budget receipts;

4) wrong payment of the tax liabilities on taxes, charges, penal (financial) sanctions and the penalty fee provided by the Tax code of Ukraine into account 3719.

6. Return of Means is performed based on the statement of the payer for such return (further - the Statement).

In the cases provided by subitems 1, 2 and 4 Items 5 of this Procedure, the Application is submitted to body of the income and charges into which account means in the form determined in appendix 1 to this Procedure are paid.

In the case provided by the subitem 3 of Item 5 of this Procedure, the application is submitted to body of the income and charges in the place of accounting of mistakenly paid Means in any form with indication of the amount and the direction of return.

Mistakenly paid amounts in the cases provided by subitems 3 and 4 of Item 5 of this Procedure are subject to return taking into account provisions of article 43 of the Tax Code of Ukraine and Item 12 of article 9 of the Law of Ukraine "About collection and accounting of single fee on obligatory national social insurance".

In case of receipt of the statement for return of the Means which are excessively paid by insurers who take voluntary part in system of obligatory national social insurance the Payer adds the original or the copy of the settlement document (the receipt, the payment order, etc.) confirming payment of Funds for account 3719 certified by it.

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