It is registered
Ministry of Justice of Ukraine
January 18, 2016
No. 94/28224
of December 25, 2015 No. 27-2
About approval of the Procedure for write-off of outstanding amounts of actual expenses on payment and delivery of the pensions granted according to article 13 of the Law of Ukraine "About provision of pensions"
According to Item 2 of the Section II "Final provisions" of the Law of Ukraine of November 12, 2015 No. 802-VIII "About modification of the Law of Ukraine "About collection on compulsory national pension insurance" concerning refining of the taxation object for payers who chose simplified taxation system" and to Item 10 of the Regulations on the Pension fund of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of July 23, 2014 No. 280, board of the Pension fund of Ukraine decides:
1. Approve the Procedure for write-off of outstanding amounts of actual expenses on payment and delivery of the pensions granted according to article 13 of the Law of Ukraine "About provision of pensions" which is attached.
2. To department of payments in the pension system and protection of the rights of insured persons (Andreychuk T. M.) and to legal management (Ryabtseva T. B.) submit this resolution on state registration to the Ministry of Justice of Ukraine.
3. This resolution becomes effective from the date of its official publication.
Chairman of the board
O. B. Zarudny
Approved by the Resolution of board of the Pension fund of Ukraine of December 25, 2015, No. 27-2
1. This Procedure No. 802-VIII "About modification of the Law of Ukraine "About collection on compulsory national pension insurance" concerning refining of the taxation object for payers who chose simplified taxation system" (further - the Law) is developed according to Item 2 of the Section II "Final provisions" of the Law of Ukraine of November 12, 2015.
2. This Procedure determines the mechanism of write-off of outstanding amounts of actual expenses on payment and delivery of the pensions granted according to article 13 of the Law of Ukraine "About provision of pensions" (further - actual expenses on payment and delivery of pensions), formed during the period since January 1, 2015 before entry into force of the Law at payers of the single tax of the fourth group who are determined in the subitem 4 of Item 291.4 of Article 291 of Chapter 1 of the Section XIV of the Tax code of Ukraine.
3. Management of the Pension fund of Ukraine in areas, the cities, areas in the cities, and also in the cities and areas is determined by outstanding amounts of actual expenses on the payment and delivery of pensions specified in Item 2 presents of the Procedure according to cards of personal accounts of payers.
4. Write-off of outstanding amounts of actual expenses on payment and delivery of pensions is performed by order of the head of department of the Pension fund of Ukraine in the area, the city, the area in the city, and also in the city and the area in which are specified:
full name of the payer - the legal entity or surname, name, middle name of physical person entrepreneur;
code EGRPOU / registration number of accounting card of the taxpayer or series and passport number (for physical persons which on the religious beliefs refuse adoption of registration number of accounting card of the taxpayer notified on it relevant organs of the public fiscal service and have mark in the passport);
location/residence of the payer;
outstanding amount of actual expenses on payment and delivery of pensions, formed during the period from January 1, 2015 to January 01, 2016, subject to write-off.
Based on the order to the payer the writeoff notice of debt of actual expenses goes for payment and delivery of pensions (appendix).
5. Written-off amounts of debt of actual expenses on payment and delivery of pensions are reflected in cards of personal accounts of payers with indication of decision date about their write-off.
The director of the department of payments in the pension system and protection of the rights of insured persons
T. M. Andreychuk
to the Procedure for write-off of outstanding amounts of actual expenses on payment and delivery of the pensions granted according to article 13 of the Law of Ukraine "About provision of pensions" (Item 4)
See Appendix (12Kb In original language)
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The document ceased to be valid since November 6, 2020 according to Item 1 of the Resolution of board of the Pension fund of Ukraine of October 2, 2020 No. 18-1