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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 31, 2017 No. 108

About procedure for recognition hopeless to collection and write-offs of shortage on insurance premiums for compulsory social insurance from labor accidents and occupational diseases in Social Insurance Fund of the Russian Federation and debts on penalty fee and penalties

(as amended of the Order of the Government of the Russian Federation of 24.11.2020 No. 1919)

According to article 26.10 of the Federal law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" Government of the Russian Federation decides:

1. Determine that are recognized hopeless to collection and are written off shortage on insurance premiums for compulsory social insurance from labor accidents and occupational diseases in Social Insurance Fund of the Russian Federation and debt on penalty fee and penalties (further - shortage on insurance premiums and debt on penalty fee and penalties) in the following cases:

a) liquidation of the insurer in accordance with the legislation of the Russian Federation;

b) recognition by the bankrupt of the individual entrepreneur according to the Federal Law "About Insolvency (Bankruptcy)" (regarding considered extinguished requirements);

c) death of the physical person or adoption by court of the decision on the announcement by his dead;

d) adoption of the act by court according to which the Social Insurance Fund of the Russian Federation loses possibility of collection of shortage on insurance premiums and debt on penalty fee and penalties in connection with the expiration of fixed term of their collection, including removal of determination to them about refusal in recovery of the missed submission due date in court of the statement for collection of shortage on insurance premiums and debt on penalty fee and penalties;

e) exception of the legal entity of the Unified State Register of Legal Entities according to the solution of the federal executive body performing state registration of legal entities.

In case of recognition invalid decisions of registering body on exception of the legal entity of the Unified State Register of Legal Entities according to the Federal Law "About State Registration of Legal Entities and Individual Entrepreneurs" the debt in the budget of Social Insurance Fund of the Russian Federation which is earlier recognized hopeless to collection according to paragraph one of this subitem is subject to recovery in the budget (accounting) accounting;

e) pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in case of return to the claimant of the executive document on the bases provided by Items 3 and 4 of part 1 of article 46 of the Federal law "About Enforcement Proceeding" if from date of creation of shortage on insurance premiums and (or) debt on penalty fee and penalties there passed more than five years, in the following cases:

the shortage size on insurance premiums and (or) debt on penalty fee and penalties does not exceed the size of requirements to the debtor established by the legislation of the Russian Federation on insolvency (bankruptcy) for initiation of proceeedings about bankruptcy;

the court returns the application for recognition of the debtor by the bankrupt or proceeedings about bankruptcy due to the lack of the funds sufficient for compensation of court costs for holding the procedures applied in the case of bankruptcy are stopped.

2. The amounts of insurance premiums, penalty fee and penalties which are charged-off from insurers in banks (other credit institutions), but are not transferred into the budget of Social Insurance Fund of the Russian Federation are recognized hopeless to collection and are written off if on the date of decision making about recognition of the corresponding amounts hopeless to collection and about their write-off the specified banks (other credit institutions) are liquidated.

3. Determine that the decision on recognition hopeless to collection and write-off of shortage on insurance premiums for compulsory social insurance from labor accidents and occupational diseases in Social Insurance Fund of the Russian Federation and debts on penalty fee and penalties is accepted by Social Insurance Fund of the Russian Federation. The form of the specified decision affirms the Ministry of Labour and Social Protection of the Russian Federation.

4. The decision on recognition hopeless to collection and write-off of shortage on insurance premiums and debt on penalty fee and penalties, and also the amounts specified in Item 2 of this resolution is accepted:

a) in the case specified in the subitem "an" of Item 1 of this resolution - based on the extract from the Unified State Register of Legal Entities containing data on state registration in connection with liquidation of the legal entity;

b) in the case specified in the subitem "b" of Item 1 of this resolution - based on the copy of the arbitration court ruling which took legal effect about completion of bankruptcy proceedings or about completion of the realization of property of the citizen (certified in accordance with the established procedure or received with use of the public automated information system "Bank of Decisions of Arbitration Courts" on the Internet (https://ras.arbitr.ru);

c) in the case specified in the subitem "v" of Item 1 of this resolution - based on the data on state registration of death of the physical person which arrived in Social Insurance Fund of the Russian Federation according to Item 1 of article 13.2 of the Federal law "About Acts of Civil Status";

d) in the case specified in the subitem "g" of Item 1 of this resolution - based on the copy of the act of court which took legal effect certified in accordance with the established procedure according to which the Social Insurance Fund of the Russian Federation loses possibility of collection of shortage on insurance premiums and debt on penalty fee and penalties in connection with the expiration of fixed term of their collection, including the copy of determination about refusal in recovery of the missed submission due date in court of the statement for collection of shortage on insurance premiums and debt on penalty fee and penalties;

e) in the case specified in the subitem "d" of Item 1 of this resolution - based on the extract from the Unified State Register of Legal Entities containing data on exception of the legal entity of this register according to the solution of the federal executive body performing state registration of legal entities;

e) in the case specified in the subitem "e" of Item 1 of this resolution - based on the resolution of the judicial police officer-contractor on the termination of enforcement proceeding, determination of court on return of the statement for recognition of the debtor by the bankrupt or on suit abatement on bankruptcy due to the lack of the funds sufficient for compensation of court costs for holding the procedures applied in the case of bankruptcy;

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