It is registered
in the Ministry of Justice
Ukraine
On May 14, 1999 No. 312/3605
of April 20, 1999 No. 51
About approval of the Procedure for carrying out the Pension fund of Ukraine by bodies of write-off and debt restructuring on collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine
According to the Law of Ukraine "About write-off and restructuring of tax debt of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine"
I ORDER:
1. Approve the Procedure for carrying out the Pension fund of Ukraine by bodies of write-off and debt restructurings on collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine it (is applied).
2. To give to management of receipt of the income and legal department of Fund noted Procedure to the Ministry of Justice of Ukraine for registration.
3. To chiefs Crimean republican, regional, Kiev and Sevastopol city managements:
3.1. Carry out write-off of penalty fee which is added according to the current legislation and it is considered unpaid as of October 1, 1998 and it was added from April 1, 1997 till October 1, 1998.
3.2. Restructure the overdue debt amounts on collection on compulsory national pension insurance (shortages) which are considered unpaid as of October 1, 1998.
3.4. Report in the Pension fund of Ukraine about the amounts of written off penalty fee and the restructured debt till 01.06.99.
4. To impose control of execution of this order on the vice chairman of the board Ya. I. Arabchuk.
Chairman of the board B. O. Zaychuk
Approved by the Order of the Pension fund of Ukraine on April 20, 1999 No. 51
1. This Procedure is developed according to the Law of Ukraine "About write-off and restructuring of tax debt of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine". It extends to the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny companies of the Ministry of the coal industry of Ukraine and the mining companies for underground production of raw materials of the Ministry of industrial policy of Ukraine which according to the General qualifier of industries of the national economy (ZKGNG) have codes:
coal production by open method - 11311
coal production by underground method - 11312
enrichment of coal and its conversion - 11320
production of coal briquettes - 11330
peat production - 11611
production of peat briquettes - 11612
construction of mines - 61131
Companies of the Ministry of industrial policy of Ukraine
------------------------------------------------------------------ | N | Название предприятия |Вид работ, дающий | Код по| |п/п| |основание для | КВЭД | | | |внесения предприятий | | | | |в Перечень | | |---+------------------------------+---------------------+-------| | 1 | 2 | 3 | 4 | |---+------------------------------+---------------------+-------| | 1 |Криворожский государственный |Подземная добыча |13.10.1| | |железорудный комбинат |железной руды | | |---+------------------------------+---------------------+-------| | 2 |Открытое акционерное общество |Подземная добыча |13.10.1| | | "Сухая Балка" |железной руды | | |---+------------------------------+---------------------+-------| | 3 |Закрытое акционерное общество |Подземная добыча |13.10.1| | | "Запорожский железорудный |железной руды | | | |комбинат" | | | |---+------------------------------+---------------------+-------| | 4 |Открытое акционерное общество |Подземная добыча |15.10.1| | | "Марганецкий горнообогати- |марганцевой руды | | | |тельный комбинат" | | | |---+------------------------------+---------------------+-------| | 5 |Открытое акционерное общество |Добыча ртутной ру- |13.20.5| | | "Микитовский ртутный комби- |ды (подземным спосо-| | | |нат" |бом) | | |---+------------------------------+---------------------+-------| | 6 |Государственный специализиров.|Шахтостроительные ра-| 45.25 | | |строительно-монтажный трест по|боты в подземных ус- | | | |подземному строительству и ре-|ловиях | | | |конструкции шахт и карьеров | | | | | "Кривбасшахтопроходка" | | | |---+------------------------------+---------------------+-------| | 7 |Стебницкое государственное |Добыча минерального |14.30.0| | |горно-химическое предприятие |сырья для химической | | | | "Полиминерал" |промышленности и про-| | | | |изводства минеральных| | | | |удобрений (подземным | | | | |способом) | | |---+------------------------------+---------------------+-------| | 8 |Открытое акционерное |Добыча минерального |14.30.0| | |общество "Ориана" |сырья для химической | | | | |промышленности и про-| | | | |изводства минеральных| | | | |удобрений (подземным | | | | |способом) | | ------------------------------------------------------------------
2. The procedure determines the mechanism of write-off of the penalty fee added according to the legislation of Ukraine on debt on payment of collection on compulsory national pension insurance and debt restructuring which is registered for payers and arose owing to violation of the current legislation concerning payment of noted collection.
The list of the companies to which action of this Procedure extends is constituted by employees of district (city) departments of the Pension fund in the form constituted according to appendix 1.
3. Write-off and debt restructuring on payment of collection on compulsory national pension insurance are performed on provision of the companies payers (further - debtors) determined by the paragraph 2 Items 1 of this Procedure for the form established by appendix 2.
4. After receipt of provision from debtors the district (city) department of the Pension fund of Ukraine performs in 10-day time inventory count concerning correctness of calculation of the amounts which are subject to restructuring and write-off and sends to debtors of the message on the made decision in form according to appendix 3 to this Procedure.
5. Is subject to write-off the amounts of penalty fee which is considered unpaid as of October 1, 1998 and were added from April 1, 1997 till October 1, 1998 according to the current legislation.
The amounts of penalty fee revealed to write-off are written off from payers date of the direction to the debtor of the message constituted according to item 4 of this Procedure.
The amounts of written off penalty fee are displayed in the line "3a" by the separate amount with the sign "minus" of the report on form 4-PF in reporting quarter.
6. Restructurings for 120 months are subject the overdue debt amount on collection on compulsory national pension insurance (shortages) which was considered unpaid as of October 1, 1998, except for collection from the payers determined by item 4 of article 1 of the Law of Ukraine of 26.06.97 N400/97-BP "About Collection on Compulsory National Pension Insurance".
Payment of the restructured amounts is performed by debtors equal parts monthly to the 15th within 120 months and begins since January 1, 2000.
7. The total amount of shortage revealed to restructuring is entered in the corresponding column of the personal account of the payer (appendix 4 to this Procedure) and withdrawn from form 4-PF (by display in the line "2a" with the sign "minus") date of the message to the payer constituted according to item 4 of this Procedure.
8. After the message to debtors about restructuring and write-off of the amounts noted in items 4 and 5 it About the district (city) department of the Pension fund stops indisputable collection of the amounts of shortage and withdraws from organization of bank where the key current account of the payer, the conforming collection requirements is opened. The message to organization of bank is constituted in form according to appendix 5.
9. The tax debt (shortage) as of the October 1, 1998 and the amounts of penalty fee added from April 1, 1997 till October 1, 1998 is subject to write-off from the state companies for underground production of iron ore of the Kryvyi Rih basin which are liquidated or transferred to the hydroprotection mode (the state company mine "Saksagan", the Kryvyi Rih public mining administration of hydroprotection, the state mine administration of Kirov) (the line "3a" and "6b" with sign "-").
10. In case of write-off in connection therewith the Procedure for the amounts of penalty fee (line "3a") and debt restructurings (the lines "2a" and "6b" of the report on form the 4-Pension fund in financial accounting) carries out correspondence of the debit of sub-account 196 "Settlings with the companies, organizations, the organizations for collection on compulsory national pension insurance" and sub-account 600 credit "Funds for pension payment and the help due to collection of the companies, organizations, organizations" by the method "storno". Noted correspondence is drawn up by the separate memorial order with determination of the amounts of written off penalty fee and the restructured debt.
11. In case of failure to pay by the payer the restructured amounts of the terms determined by Item 6 of this Procedure, the district (city) department of the Pension fund collects them in indisputable procedure.
12. In case of failure to pay the restructured amounts (shortage) within three months the district (city) department of the Pension fund addresses the payer with the requirement relatively / or:
provisions of the corresponding monetary compensation;
improvements of financial condition of the payer for the purpose of ensuring payment of the restructured amounts;
contract cancelation with the head (in case of his fault).
If the payer does not fulfill these requirements, the district (city) department of the Pension fund opens case on the bankruptcy of the payer according to the procedure established by the legislation.
Head of department
receipts of the income of V. V. Litvinenko
to the Procedure for carrying out by bodies of the Pension fund of restructuring and debt write-off for collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny, and mining companies for underground production of raw materials
Перелік
підприємств ____________ області, на які поширюється
дія Закону України від 22.11.98 N 268-XІV
-------------------------------------------------------------------------------------------------
| NN|Назва |Реєстрацій-|Ідентифіка-|Код |Юридична|Установа|Місцезнаход-| N | Код|МФО|
|з/п|підприєм-|ний N Пен- |ційний код |галузі|адреса |банку, |ження банку |поточного|банку| |
| |ства |сійного |за ЄДРПОУ |за |підпри- |де від- | | рахунку | | |
| | |фонду | |ЗКГНГ |ємства |крито | | | | |
| | | | | | |основний| | | | |
| | | | | | |поточний| | | | |
| | | | | | |рахунок | | | | |
| | | | | | |у нац. | | | | |
| | | | | | |валюті | | | | |
|---+---------+-----------+-----------+------+--------+--------+------------+---------+-----+---|
|---+---------+-----------+-----------+------+--------+--------+------------+---------+-----+---|
|---+---------+-----------+-----------+------+--------+--------+------------+---------+-----+---|
|---+---------+-----------+-----------+------+--------+--------+------------+---------+-----+---|
|---+---------+-----------+-----------+------+--------+--------+------------+---------+-----+---|
-------------------------------------------------------------------------------------------------
to the Procedure for carrying out by bodies of the Pension fund of write-off and debt restructuring for collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny and mining companies for underground production of raw materials
_____________ районний в?дд?л
Пенс?йного фонду УкраїниПодання
в?д "___"_____________1999 р.
_____________________________________________________________
(назва п?дприємства)
_____________________________________________________________
(юридична адреса)
Код за ЄДРПОУ ___________ Код галуз? за ЗКГНГ _______________
Реєстрац?йний N _______________
Основний поточний рахунок N _________________________________
у ___________________________________________________________
(установа банку)
Код банку ____________________ МФО _____________________
Просимо в?дпов?дно до Закону України в?д 20.11.98 N 268-X?V
реструктуризувати суми простроченої заборгованост? з? сплати збору
на обов'язкове державне пенс?йне страхування та списати суми пен?,
нарахован? за несвоєчасну сплату збору зг?дно з розрахунком.
Розрахунок
сум, належних до списання та реструктуризац?ї
------------------------------------------------------------------
| Станом| Належить до сплати|Фактично | Заборгован?сть |
| на |---------------------|сплачено |---------------------|
| |Усього| у тому числ?|(у т.ч. ви-|Усього| у тому числ?|
| | тис. |--------------|дано пенс?й| тис. |--------------|
| | грн. |страховий|пеня|у натураль-| грн. |страховий|пеня|
| | | зб?р | |н?й форм?) | | зб?р | |
|--------+------+---------+----+-----------+------+---------+----|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
|--------+------+---------+----+-----------+------+---------+----|
|01.10.98| | | | | | | |
------------------------------------------------------------------
Належить до списання ________________________________________
(цифрами ? буквами)
Належить до реструктуризац?ї ________________________________
(цифрами ? буквами)
Кер?вник п?дприємства ____________________
Головний бухгалтер _______________________ М.П.
to the Procedure for carrying out by bodies of the Pension fund of write-off and debt restructuring for collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny and mining companies for underground production of raw materials
______________ районний
в?дд?л Пенс?йного фонду
______________________________________
______________________________________
______________________________________
(п?дприємство)
Пов?домлення
в?д "___"____________1999 р.
В?дпов?дно до Закону України "Про списання та
реструктуризац?ю податкової заборгованост? вугледобувних,
вуглепереробних та шахтовугледобувних п?дприємств М?н?стерства
вуг?льної промисловост? України та г?рничодобувних п?дприємств з
п?дземного видобутку сировини М?н?стерства промислової пол?тики
України", на п?дстав? ?нвентаризац?ї Вашого п?дприємства,
проведеної "___"________ 1999 р., _________________ районний
в?дд?л Пенс?йного фонду прийняв р?шення списати пеню, нараховану
за несвоєчасну сплату збору на обов'язкове державне пенс?йне
страхування у сум? __________________ (цифрами)
_______________________ (л?терами), та реструктуризувати
прострочену заборгован?сть з? сплати збору на обов'язкове державне
пенс?йне страхування (недоїмку) у сум? _________________ (цифрами)
__________________________________________________ (л?терами).
Зазначена сума недоїмки реструктуризується терм?ном на 120
м?сяц?в. Сплата реструктуризованої заборгованост? зд?йснюється
р?вними частками по ________________ гривень до 15 числа кожного
м?сяця ? починається з 1 с?чня 2000 року.
У раз? несвоєчасної сплати реструктуризованих сум до Вашого
п?дприємства будуть вжит? заходи в?дпов?дно до законодавства.
Начальник _____________ районного
в?дд?лу Пенс?йного фонду ___________________________
to the Procedure for carrying out by bodies of the Pension fund of restructuring and debt write-off for collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny and mining companies for underground production of raw materials
Особовий рахунок
сплати реструктуризованих сум заборгованост? з? збору
на обов'язкове державне пенс?йне страхуванняП?дприємство _______________________________________________
-----------------------------------------------------------------
| Код за |Код галуз? за | Реєстрац?йний | Реструктуризована |
| ЄДРПОУ | ЗКГНГ | N | сума |
|------------+--------------+---------------| |
--------------------------------------------+-------------------|
---------------------
-----------------------------------------------------
|Поточний рахунок|Установа банку| Код банку | МФО |
|----------------+--------------+-----------+-------|
-----------------------------------------------------
-------------------------------------------------------------------
| 200__ р. | 200__ р. |
|-------------------------------+---------------------------------|
|Належить| Строк |Фактична |Належить| Строк | Фактично |
| до | сплати |сплачено | до | сплати | сплачено |
| сплати | платежу |---------| сплати | платежу |-----------|
| | |сума|дата| | |сума |дата|
|--------+------------+----+----+--------+------------+------+----|
| |15 с?чня | | | |15 с?чня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 лютого | | | |15 лютого | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 березня | | | |15 березня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 кв?тня | | | |15 кв?тня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 травня | | | |15 травня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 червня | | | |15 червня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 липня | | | |15 липня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 серпня | | | |15 серпня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 вересня | | | |15 вересня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 жовтня | | | |15 жовтня | | |
|--------+------------+----+----+--------+------------+------+----|
| |15 листопада| | | |15 листопада| | |
|--------+------------+----+----+--------+------------+------+----|
| |15 грудня | | | |15 грудня | | |
-------------------------------------------------------------------
to the Procedure for carrying out by bodies of the Pension fund of restructuring and debt write-off for collection on compulsory national pension insurance of the coal-mining, uglepererabatyvayushchy, shakhtouglestroitelny and mining companies for underground production of raw materials
_________ районний відділ
Пенсійного фонду України
_________________________________
(установа банку)
_________________________________
(місцезнаходження установи банку)
Повідомлення N__
від "__"_______1999 року
------------------------------------------------------------------------------------------
| N| Розрахункові документи, які |Сума, на |Назва |Код підпри-|Основний по- |
|з/п| відкликаються з банку |яку при- |підприєм-|ємства |точний раху- |
| | |пиняється|ства пла-|платника |нок у націо- |
| | |стягнення|тника |(дебітора |нальній валю-|
| |--------------------------------------| |(дебітора|платника) |ті підприєм- |
| |N розрахун-|Дата випис- | Сума, на | |платника)|за ЄДРПОУ |ства платника|
| |кового |писки розра-|яку виписаний| | | |(дебітора |
| |документа |хункового |розрахунковий| | | |платника) |
| | |документа | документ | | | | |
|---+-----------+------------+-------------+---------+---------+-----------+-------------|
|---+-----------+------------+-------------+---------+---------+-----------+-------------|
|---+-----------+------------+-------------+---------+---------+-----------+-------------|
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